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Employee Separation / Asset Related Charges, Net
 6 Months Ended
Jun. 30, 2017
Restructuring Charges [Abstract]  
Employee Separation / Asset Related Charges, Net
Employee Separation / Asset Related Charges, Net
2017 Restructuring Program
During the first quarter 2017, DuPont committed to take actions to improve plant productivity and better position its businesses for productivity and growth before and after the anticipated closing of the Merger Transaction (the 2017 restructuring program). In connection with these actions, the company incurred pre-tax charges of $160 and $312, during the three and six months ended June 30, 2017, respectively, recognized in employee separation / asset related charges, net in the company's interim Consolidated Income Statements. The charge for the three months ended June 30, 2017 is comprised of $160 of asset related charges. The charge for the six months ended June 30, 2017 is comprised of $279 of asset-related charges and $33 in severance and related benefit costs. The charges primarily relate to the second quarter closure of the Protection Solutions segment's Cooper River manufacturing site located near Charleston, South Carolina. The asset-related charges mainly consist of accelerated depreciation associated with the closure. The actions associated with this plan are expected to be substantially complete by the end of 2017.
The 2017 restructuring program charge related to the segments, as well as corporate expenses, was as follows:
 
Three Months Ended
June 30, 2017
Six Months Ended
June 30, 2017
Electronics & Communications
$
1

$
6

Industrial Biosciences
—

6

Nutrition & Health
—

2

Performance Materials
2

13

Protection Solutions
157

281

Corporate expenses
—

4

 
$
160

$
312



Account balances and activity for the 2017 restructuring program are summarized below:
 
Severance and Related Benefit Costs
Asset Related Charges1
Total
Charges to income from continuing operations for the six months ended June 30, 2017
$
33

$
279

$
312

Payments
(5
)
—

(5
)
Asset write-offs
—

(279
)
(279
)
Balance as of June 30, 2017
$
28

$
—

$
28


1. 
Includes accelerated depreciation related to site closure. Charge for accelerated depreciation represents the difference between the depreciation expense to be recognized over the revised useful life of the site, based upon the anticipated date the site will be closed and depreciation expense as determined utilizing the useful life prior to the restructuring action.

La Porte Plant, La Porte, Texas
In March 2016, DuPont announced its decision to not re-start the Agriculture segment’s insecticide manufacturing facility at the La Porte site located in La Porte, Texas.  The facility manufactured Lannate® and Vydate® insecticides and has been shut down since November 2014.  As a result of this decision, during the six months ended June 30, 2016, a pre-tax charge of $75 was recorded in employee separation / asset related charges, net in the company's interim Consolidated Income Statement which included $41 of asset related charges, $18 of contract termination costs, and $16 of employee severance and related benefit costs.                                                                                                                                                                             

2016 Global Cost Savings and Restructuring Plan
At June 30, 2017, total liabilities related to the program were $44. The restructuring actions associated with the charge were substantially completed in 2016. A complete discussion of restructuring initiatives is included in the company's 2016 Annual Report in Note 4, "Employee Separation / Asset Related Charges, Net."

Account balances and activity for the restructuring plan, which reflect timing of payments, are summarized below:
 
Severance and Related Benefit Costs
Other Non-Personnel Charges1
Total
Balance at December 31, 2016
$
100

$
22

$
122

Payments
(69
)
(11
)
(80
)
Net translation adjustment
2

—

2

Balance as of June 30, 2017
$
33

$
11

$
44

1. 
Other non-personnel charges consist of contractual obligation costs.

During the three and six months ended June 30, 2016, a net benefit of $(90) and $(88) was recorded associated with the 2016 global cost savings and restructuring plan in employee separation / asset related charges, net in the company's interim Consolidated Income Statements. This was primarily due to a reduction in severance and related benefit costs partially offset by the identification of additional projects in certain segments.  The reduction in severance and related benefit costs was driven by the elimination of positions at a lower cost than expected as a result of redeployments and attrition as well as lower than estimated individual severance costs.

The net (benefit) charge related to the segments for the three and six months ended June 30, 2016 as follows:
 
Three Months Ended
June 30, 2016
Six Months Ended
June 30, 2016
Agriculture
$
(5
)
$
16

Electronics & Communications
(8
)
(15
)
Industrial Biosciences
(3
)
(4
)
Nutrition & Health
(12
)
(13
)
Performance Materials
(9
)
(5
)
Protection Solutions
(7
)
(10
)
Other
—

3

Corporate expenses
(46
)
(60
)
 
$
(90
)
$
(88
)