D. Restructuring and Other Charges – In the first quarter of 2016, Alcoa recorded Restructuring and other charges of $93 ($61 after-tax and noncontrolling interest), which were comprised of the following components: $60 ($39 after-tax) related to the 2015 announced permanent closure of the Warrick smelter; $19 ($14 after-tax and noncontrolling interest) for layoff costs, including the separation of approximately 560 employees (500 in the Engineered Products and Solutions segment, 30 in the Primary Metals segment, and 30 in the Global Rolled Products segment); $18 ($11 after-tax and noncontrolling interest) related to the curtailments of the Point Comfort refinery and Wenatchee smelter; and $4 ($3 after-tax and noncontrolling interest) for the reversal of a number of small layoff reserves related to prior periods and other miscellaneous items.

In 2016, costs related to the closure and curtailment actions included $70 for accelerated depreciation as the Warrick facility continued to operate through March 2016, $27 in other exit costs primarily for contract terminations, and $19 for the reversal of previously accrued severance costs that will not be incurred. Additionally in the first quarter of 2016, inventories were written down to their net realizable value, resulting in a charge of $3 ($2 after-tax), which was recorded in Cost of goods sold on the accompanying Statement of Consolidated Operations.

In the first quarter of 2015, Alcoa recorded Restructuring and other charges of $177 ($158 after-tax and noncontrolling interest) which were comprised of the following components: $149 ($142 after-tax and noncontrolling interest) related to the March 2015 divestiture of a rolling mill in Russia and post-closing adjustments associated with three December 2014 divestitures; $16 ($11 after-tax) for the separation of approximately 680 employees (Primary Metals segment) and supplier contract-related costs associated with the decision to temporarily curtail the remaining capacity (74,000 metric-tons-per-year) at the São Luís smelter in Brazil; $13 ($8 after-tax and noncontrolling interest) for layoff costs, including the separation of approximately 210 employees (80 in the Engineered Products and Solutions segment, 40 in the Transportation and Construction Solutions segment, 30 in the Global Rolled Products segment, and 60 in Corporate); a net charge of $6 ($3 after-tax and noncontrolling interest) for other miscellaneous items; and $7 ($6 after-tax) for the reversal of a number of small layoff reserves related to prior periods.

Alcoa does not include Restructuring and other charges in the results of its reportable segments. The pretax impact of allocating such charges to segment results would have been as follows:


	First quarter ended March 31,
	2016		2015
Alumina	$	5	$	7
Primary Metals		78		25
Global Rolled Products		2		135
Engineered Products and Solutions		8		3
Transportation and Construction Solutions		—		2

Segment total		93		172
Corporate		—		5

Total restructuring and other charges	$	93	$	177

As of March 31, 2016, approximately 320 of the 560 employees associated with 2016 restructuring programs, approximately 2,750 of the 5,050 (previously 5,200 – updated to reflect employees accepting other positions within Alcoa and natural attrition) employees associated with 2015 restructuring programs, and approximately 2,590 of the 2,820 employees (previously 2,870 – updated to reflect employees accepting other positions within Alcoa and natural attrition) associated with 2014 restructuring programs were separated. Most of the remaining separations for the 2016, 2015, and 2014 restructuring programs are expected to be completed by the end of 2016.

In the 2016 first quarter, cash payments of $2, $62, and $2 respectively, were made against the layoff reserves related to the 2016, 2015, and 2014 restructuring programs, respectively.

Activity and reserve balances for restructuring charges were as follows:


	Layoff costs			Other exit costs			Total
Reserve balances at December 31, 2014	$	98		$	34		$	132

2015:
Cash payments		(111	)		(12	)		(123	)
Restructuring charges		299			233			532
Other*		(60	)		(231	)		(291	)

Reserve balances at December 31, 2015		226			24			250

2016:
Cash payments		(67	)		(10	)		(77	)
Restructuring charges		19			26			45
Other*		(22	)		2			(20	)

Reserve balances at March 31, 2016	$	156		$	42		$	198

Other includes reversals of previously recorded restructuring charges and the effects of foreign currency translation. In the 2016 three-month period, Other for exit costs also included a reclassification of $7 in asset retirement obligations, as this liability was included in Alcoa’s separate reserves for asset retirement obligations. In 2015, Other for layoff costs also included a reclassification of $35 in pension and/or other postretirement benefit costs, as these obligations were included in Alcoa’s separate liabilities for pension and other postretirement obligations. Additionally, in 2015, Other for exit costs also included a reclassification of $76 and $86 in asset retirement obligations and environmental obligations, respectively, as these liabilities were included in Alcoa’s separate reserves for asset retirement obligations and environmental remediation.

The remaining reserves are expected to be paid in cash during the remainder of 2016, with the exception of approximately $15 to $20, which is expected to be paid over the next several years for special separation benefit payments and ongoing site remediation work.