Restructuring Costs (Tables)

9 Months Ended

Sep. 30, 2023

Restructuring Charges [Abstract]

Restructuring and related costs

Restructuring costs for the three and nine months ended September 30, 2023 and 2022 were as follows:

(Millions of dollars)	Three Months Ended September 30,				Nine Months Ended September 30,
	2023		2022		2023		2022
Employee separations 1	$	10	$	39	$	32	$	62
Longwall divestiture 1	—		—		586		—
Contract terminations 1	—		1		—		1
Long-lived asset impairments 1	2		(4)		4		1
Other 2	34		13		66		26
Total restructuring costs	$	46	$	49	$	688	$	90
1 Recognized in Other operating (income) expenses.
2 Represents costs related to our restructuring programs, primarily for inventory write-downs, accelerated depreciation, project management and equipment relocation, all of which are primarily included in Cost of goods sold.

Summary of separation activity

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

(Millions of dollars)	Nine Months Ended September 30,
	2023		2022
Liability balance, beginning of period	$	39	$	61
Increase in liability (separation charges)	32		62
Reduction in liability (payments)	(55)		(63)
Liability balance, end of period	$	16	$	60