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Restructuring and Other Charges
 12 Months Ended
Dec. 31, 2021
Restructuring and Related Activities [Abstract]  
Restructuring and Other Charges RESTRUCTURING AND OTHER CHARGES
Restructuring and other charges primarily consist of separation costs for employees including severance, outplacement and other benefit ("Severance") costs as well as costs related to plant closures, principally related to fixed assets write-downs ("Fixed asset write-down") and all other related restructuring ("Other") costs. All restructuring and other charges, net expenses are separately stated on the Consolidated Statements of Income and Comprehensive Income (Loss).
Frutarom Integration Initiative
In connection with the acquisition of Frutarom, the Company has been executing an integration plan that, among other initiatives, seeks to optimize its manufacturing network (the "Frutarom Integration Initiative"). As part of the Frutarom Integration Initiative, the Company now expects to close approximately 30 manufacturing sites with most of the closures targeted to occur by the end of 2022. Between 2019 and 2020, the Company completed the closure of 21 sites. During 2021, the Company completed the closure of one site. Since the inception of the initiative through 2021, the Company has expensed $37 million. Total costs for the program are expected to be approximately $42 million including cash and non-cash charges through 2022.
2019 Severance Program
During 2019, the Company incurred severance charges related to approximately 190 headcount reductions, excluding those previously mentioned under the Frutarom Integration Initiative. The headcount reductions primarily related to the Scent business unit with additional amounts related to headcount reductions in all business units associated with the establishment of a new shared service center in Europe. Since the inception of the program, the Company has expensed approximately $20 million. As of December 31, 2021, the program is largely complete.
2017 Productivity Program
In connection with 2017 Productivity Program, the Company recorded $24 million of charges related to personnel costs and lease termination costs since the program's inception. As of December 31, 2021, the program is completed.
Other Restructuring Charges
Between 2020 and 2021, the Company incurred charges of approximately $4 million, primarily related to the severance costs in connection with the closure of a facility in Germany.
N&B Merger Restructuring Liability
For 2021, the Company incurred approximately $30 million of charges primarily related to severance for approximately 200 headcount reductions that have occurred in 2021.
Changes in Restructuring Liability
Movements in severance-related accruals during 2019, 2020 and 2021 are as follows:
(DOLLARS IN MILLIONS)Balance at January 1, 2019Additional Charges (Reversals), NetNon-Cash ChargesCash PaymentsBalance at December 31, 2019
2017 Productivity Program
Severance$4 $(2)$— $(1)$1 
Other(1)
1 — — (1)— 
Frutarom Integration Initiative
Severance — 6 — (2)4 
Fixed asset write down— 1 (1)— — 
Other(1)
— 4 — (1)3 
2019 Severance Program
Severance — 21 — (8)13 
Total restructuring$5 $30 $(1)$(13)$21 
(DOLLARS IN MILLIONS)Balance at January 1, 2020Additional Charges (Reversals), NetNon-Cash ChargesCash PaymentsBalance at December 31, 2020
2017 Productivity Program
Severance$1 $(1)$— $— $— 
Frutarom Integration Initiative
Severance4 2 — (3)3 
Fixed asset write down— 12 (12)— — 
Other(1)
3 2 — (2)3 
2019 Severance Program
Severance13 (1)— (6)6 
Other Restructuring Charges
Severance — 3 — (1)2 
Total restructuring$21 $17 $(12)$(12)$14 
(DOLLARS IN MILLIONS)Balance at January 1, 2021Additional Charges (Reversals), NetNon-Cash ChargesCash PaymentsBalance at December 31, 2021
Frutarom Integration Initiative
Severance$3 $5 $— $(3)$5 
Fixed asset write down— 5 (5)— — 
Other(1)
3 — — — 3 
2019 Severance Program
Severance6 — — (1)5 
Other Restructuring Charges
Severance2 — — (1)1 
Other(2)
— 1 — (1)— 
N&B Merger Restructuring Liability
Severance — 27 — (12)15 
Other(3)
— 3 (3)— — 
Total restructuring$14 $41 $(8)$(18)$29 
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(1)Includes supplier contract termination costs, consulting and advisory fees.
(2)Includes charges related to legal settlement costs.
(3)Includes lease impairment charges incurred from the Merger with N&B.
Charges by Segment
The following table summarizes the total amount of costs incurred in connection with these restructuring programs by segment:
 December 31,
(DOLLARS IN MILLIONS)202120202019
Nourish$32 $10 $17 
Health & Biosciences5 — 1 
Scent3 7 12 
Pharma Solutions1 — — 
Total Restructuring and other charges$41 $17 $30