Restructuring Costs (Tables)

3 Months Ended

Mar. 31, 2023

Restructuring costs for the three months ended March 31, 2023 and 2022 were as follows:



(Millions of dollars)	Three Months Ended March 31
		2023		2022
Employee separations 1		$	12	$	5

Longwall divestiture 1		586		—


Other 2		13		8
Total restructuring costs		$	611	$	13


1 Recognized in Other operating (income) expenses.
2 Represents costs related to our restructuring programs, primarily for accelerated depreciation, project management, equipment relocation and inventory write-downs, all of which are primarily included in Cost of goods sold.

The following table summarizes the 2023 and 2022 employee separation activity:



(Millions of dollars)	Three Months Ended March 31
	2023		2022
Liability balance, beginning of period	$	39	$	61
Increase in liability (separation charges)	12		5
Reduction in liability (payments)	(28)		(19)
Liability balance, end of period	$	23	$	47