European Strategic Changes (European Strategic Changes [Member])

3 Months Ended

Mar. 31, 2013

European Strategic Changes [Member]

In October 2012, we approved strategic changes related to our Western and Central European consumer and professional businesses to focus our resources and investments on stronger market positions and growth opportunities. We are exiting the diaper category in that region, with the exception of the Italian market, and divesting or exiting some lower-margin businesses, mostly in consumer tissue, in certain markets. The changes primarily affect our consumer businesses, with a modest impact on K-C Professional ("KCP").

Restructuring actions related to the strategic changes involve the sale or closure of five of our European manufacturing facilities and a streamlining of our administrative organization. In total, these actions will result in reducing our European workforce by approximately 1,300 to 1,500 positions.

The following charges were incurred in connection with the European strategic changes:



	Three Months Ended March 31, 2013
Charges for workforce reductions	$	26
Asset write-offs	6
Incremental depreciation	9
Benefit from pension curtailment	(26		)
Other exit costs	5
Cost of products sold	20
Charges for workforce reductions and other included in Marketing, research and general expenses	11
Provision for income taxes	(10		)
Net charges	$	21

See Note 9 for additional information on the charges by segment.

Through March 31, 2013, cumulative pre-tax charges for the strategic changes were $330 ($263 after tax), including cumulative pre-tax cash charges of $175.

The following summarizes the cash charges recorded and reconciles these charges to accrued expenses:



	2013
Accrued expenses - January 1	$	133
Charges for workforce reductions and other exit costs	41
Cash payments	(13		)
Currency and other	(7		)
Accrued expenses - March 31	$	154

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

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