Restructuring and Other Charges (Tables)

12 Months Ended

Dec. 31, 2012

Schedule of Restructuring and Other Charges

Restructuring and other charges for each year in the three-year period ended December 31, 2012 were comprised of the following:


	2012			2011			2010
Asset impairments	$	40		$	150		$	139
Layoff costs		47			93			43
Other exit costs		21			61			58
Reversals of previously recorded layoff and other exit costs		(21	)		(23	)		(33	)
Restructuring and other charges	$	87		$	281		$	207

Schedule of Restructuring and Other Charges by Reportable Segments, Pretax

The pretax impact of allocating such charges to segment results would have been as follows:


	2012		2011			2010
Alumina	$	3	$	39		$	12
Primary Metals		20		212			145
Global Rolled Products		43		19			(11	)
Engineered Products and Solutions		13		(3	)		18
Segment total		79		267			164
Corporate		8		14			43
Total restructuring and other charges	$	87	$	281		$	207

Activity and Reserve Balances for Restructuring Charges

Activity and reserve balances for restructuring charges were as follows:


	Layoff costs			Other exit costs			Total
Reserve balances at December 31, 2009	$	160		$	66		$	226
2010:
Cash payments		(93	)		(15	)		(108	)
Restructuring charges		43			53			96
Other*		(57	)		(41	)		(98	)
Reserve balances at December 31, 2010		53			63			116
2011:
Cash payments		(45	)		(9	)		(54	)
Restructuring charges		93			37			130
Other*		(24	)		(34	)		(58	)
Reserve balances at December 31, 2011		77			57			134
2012:
Cash payments		(44	)		(13	)		(57	)
Restructuring charges		47			13			60
Other*		(21	)		(5	)		(26	)
Reserve balances at December 31, 2012	$	59		$	52		$	111

Other includes reversals of previously recorded restructuring charges and the effects of foreign currency translation. In 2011, Other for other exit costs also included a reclassification of the following restructuring charges: $18 in environmental and $17 in asset retirement obligations, as these liabilities are included in Alcoa’s separate reserves for environmental remediation (see Note N) and asset retirement obligations (see Note C), respectively. In 2010, Other for other exit costs also included a reclassification of the following restructuring charges: $30 in asset retirement and $14 in environmental obligations, as these liabilities are included in Alcoa’s separate reserves for asset retirement obligations and environmental remediation, respectively.

- Definition

Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost.

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- Definition

Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

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