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Restructuring and Other Charges
9 Months Ended
Sep. 30, 2023
Restructuring and Related Activities [Abstract]  
Restructuring and Other Charges Restructuring and Other Charges
Third quarter endedNine months ended
September 30,September 30,
2023202220232022
Layoff costs$$— $$— 
Reversals of previously recorded layoff reserves— — (1)(1)
Pension and Other post-retirement benefits - net settlements (E)
Other
Total restructuring and other charges$$$$12 
In the third quarter of 2023, the Company recorded Restructuring and other charges of $4, which were primarily due to charges for a Canadian pension plan settlement of $2, layoff charges of $1, and exit related costs, including accelerated depreciation, of $1.
In the nine months ended September 30, 2023, the Company recorded Restructuring and other charges of $8, which were primarily due to charges for U.S. and Canadian pension plan settlements of $5, exit related costs, including accelerated depreciation, of $3, and layoff charges of $1, partially offset by a reversal of $1 for a layoff reserve related to a prior period.
In the third quarter of 2022, the Company recorded Restructuring and other charges of $4, which were primarily due to charges for U.S. and Canadian pension plan settlements of $3 and exit related costs, including accelerated depreciation, of $1.
In the nine months ended September 30, 2022, the Company recorded Restructuring and other charges of $12, which were primarily due to charges for U.S. pension plan settlements of $7 and exit related costs, including accelerated depreciation, of $6, partially offset by a reversal of $1 for a layoff reserve related to a prior period.
Layoff costsOther exit costsTotal
Reserve balances at December 31, 2022$$$
Cash payments(2)(2)(4)
Restructuring charges
Other(1)
(5)(1)(6)
Reserve balances at September 30, 2023$$$
(1)In the nine months ended September 30, 2023, other for layoff costs included $5 of charges for U.S. and Canadian pension plan settlements and for other exit costs included a $1 charge for accelerated depreciation.
The remaining reserves as of September 30, 2023 are expected to be paid in cash during the remainder of 2023 and 2024.