2023: During 2023, restructuring and other charges, net, totaling $99 million before taxes were recorded. The charges included:


In millions	2023
Orange, Texas mill closure costs (a)	$	81
Pensacola mill and Riegelwood mill pulp machine shutdowns (b)	37
Building a Better IP (c)	(19)
Total	$	99

(a) Includes $25 million of severance charges, $30 million of inventory impairment charges and $26 million of other costs associated with the closure of our containerboard mill in Orange, Texas. The majority of the severance charges will be paid in 2024.

(b) Includes $21 million of severance charges, $12 million of inventory impairment charges and $4 million of other costs associated with the permanent shutdown of pulp machines at our Riegelwood, North Carolina and Pensacola, Florida mills. The majority of the severance charges will be paid in 2024.

2022: During 2022, restructuring and other charges, net, totaling $89 million before taxes were recorded. The charges included:


In millions	2022
Early debt extinguishment costs (see Note 16)	$	93
Other restructuring items	(4)
Total	$	89

2021: During 2021, restructuring and other charges, net, totaling $509 million before taxes were recorded. These charges included:


In millions	2021
Early debt extinguishment costs (see Note 16)	$	461
Building a Better IP (a)	29
EMEA packaging restructuring (b)	12
Other restructuring items	7
Total	$	509

(a) Severance related to our Building a Better IP initiative which is focused on value creation through streamlined operations and process optimization. All severance has been paid as of December 31, 2023.

(b) Severance related to the optimization of our EMEA Packaging business. All severance has been paid as of December 31, 2023.