Charges for restructuring activities are recorded in the period in which Kodak commits to a formalized restructuring plan, or executes the specific actions contemplated by the plan, and all criteria for liability recognition under the applicable accounting guidance have been met. Restructuring actions taken in the first nine months of 2019 were initiated to reduce Kodak’s cost structure as part of its commitment to drive sustainable profitability and included various targeted reductions in manufacturing, service, sales and other administrative functions.

The activity in the accrued balances and the non-cash charges and credits incurred in relation to restructuring activities for the nine months ended September 30, 2019 were as follows:

(in millions)	Severance Reserve ⁽¹⁾			Exit Costs Reserve ⁽¹⁾			Long-lived Asset Impairments and Inventory Write-downs ⁽¹⁾		Total
Balance as of December 31, 2018	$	6		$	2		$	—	$	8
Q1 charges		2			—			—		2
Q1 utilization/cash payments		(2	)		—			—		(2	)
Q1 other adjustments and reclasses ⁽²⁾		(1	)		—			—		(1	)
Balance as of March 31, 2019	$	5		$	2		$	—	$	7
Q2 charges - continuing operations	$	2		$	—		$	—	$	2
Q2 charges - discontinued operations		1			—			—		1
Q2 utilization/cash payments		(2	)		—			—		(2	)
Q2 other adjustments and reclasses ⁽²⁾		(1	)		—			—		(1	)
Balance as of June 30, 2019	$	5		$	2		$	—	$	7
Q3 charges	$	3		$	—		$	—	$	3
Q3 utilization/cash payments		(2	)		(1	)		—		(3	)
Balance as of September 30, 2019	$	6		$	1		$	—	$	7

⁽²⁾Represents severance charges funded from pension plan assets, which were reclassified to Pension and other postretirement liabilities.

The $3 million of charges for the three months ended September 30, 2019 was reported as Restructuring costs and other.

The severance costs for the three months ended September 30, 2019 related to the elimination of approximately 25 positions including approximately 10 manufacturing/service positions, and 15 administrative and sales positions. The geographic composition of these positions includes approximately 10 in the United States and Canada and 15 throughout the rest of the world.

For the nine months ended September 30, 2019, $7 million of charges was reported as Restructuring costs and other and $1 million was reported in Income from discontinued operations.

The severance costs for the nine months ended September 30, 2019 related to the elimination of approximately 100 positions, including approximately 30 manufacturing/service positions and 70 administrative and sales positions. The geographic composition of these positions includes approximately 50 in the United States and Canada and 50 throughout the rest of the world.

As a result of these initiatives, the majority of the severance will be paid during periods through the end of the first quarter of 2020.