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Employee Separation / Asset Related Charges, Net
9 Months Ended
Sep. 30, 2011
Restructuring Charges [Abstract] 
Employee Separation / Asset Related Charges, Net
Employee Separation / Asset Related Charges, Net

During the third quarter 2011, the company initiated a restructuring program as a result of the integration of Danisco as described below. A complete discussion of the prior restructuring initiatives is included in the company's 2010 Annual Report in Note 4, “Employee Separation / Asset Related Charges, Net.” At September 30, 2011, total liabilities relating to current and prior restructuring activities were $52.

2011 Restructuring Program

During the third quarter 2011, the company initiated a series of actions to achieve the expected cost synergies associated with the Danisco acquisition. As a result, the company recorded a $36 charge in employee separation / asset related charges, net, primarily for employee separation costs in the United States of America (U.S.) and Europe. This charge reduced segment earnings as follows: Industrial Biosciences - $8, Nutrition & Health - $10, and Other - $18. The company expects this initiative and all related payments to be substantially complete in 2013.

Account balances and activity for the 2011 restructuring program are summarized below:

 
Employee
Separation
Costs
Charges to income for three and nine months ended September 30, 2011

$
36

Payments
(1
)
Balance as of September 30, 2011
$
35


2009 Restructuring Program
 
Account balances and activity for the 2009 restructuring program are summarized below:
 
 
Employee
Separation
Costs
 
Other Non-
personnel
Charges 1
 
Total
Balance at December 31, 2010
$
46

 
$
1

 
$
47

Payments
(36
)
 
(1
)
 
(37
)
Net translation adjustment
2

 
—

 
2

Balance as of September 30, 2011
$
12

 
$
—

 
$
12

__________________________________
1  
Other non-personnel charges consist of contractual obligation costs.
 
The actions related to the 2009 restructuring program were substantially completed by the end of 2010 with payments continuing into 2011, primarily in Europe.