RESTRUCTURING CHARGES (Tables)

9 Months Ended

Sep. 30, 2021

Restructuring and Related Activities [Abstract]

Schedule of Restructuring Reserve by Type of Cost

The following table summarizes the 2021 and 2020 activities by major component of these restructuring actions and the remaining balances of accrued restructuring costs as of September 30, 2021 and 2020:

	Employee severance and related benefit costs		Lease and other contract termination costs		Facility exit costs		Total
	($ in millions)
Balance at January 1, 2020	$	—	$	3.1	$	—	$	3.1
Restructuring charges:
First quarter	0.1		0.1		1.5		1.7
Second quarter	—		—		1.7		1.7
Third quarter	—		0.3		1.0		1.3
Amounts utilized	(0.1)		(1.0)		(4.2)		(5.3)
Balance at September 30, 2020	$	—	$	2.5	$	—	$	2.5
Balance at January 1, 2021	$	1.8	$	1.7	$	—	$	3.5
Restructuring charges:
First quarter	—		4.6		2.3		6.9
Second quarter	10.1		0.5		3.4		14.0
Third quarter	0.2		0.5		2.9		3.6
Amounts utilized	(3.5)		(1.3)		(8.6)		(13.4)
Balance at September 30, 2021	$	8.6	$	6.0	$	—	$	14.6

Cumulative Restructuring Charges by Type and Plan

The following table summarizes the cumulative restructuring charges of these restructuring actions by major component through September 30, 2021:

	Chlor Alkali Products and Vinyls								Corporate/other		Total
	McIntosh Plan		Freeport 2021 Plan		Freeport 2019 Plan		Chlor Alkali 2016 Plan		Productivity Plan
	($ in millions)
Write-off of equipment and facility	$	—	$	—	$	58.9	$	78.1	$	—	$	137.0
Employee severance and related benefit costs	—		—		2.1		6.7		10.3		19.1
Facility exit costs	—		5.7		3.9		52.7		—		62.3
Employee relocation costs	—		—		—		1.7		—		1.7
Lease and other contract termination costs	5.2		—		—		42.6		—		47.8
Total cumulative restructuring charges	$	5.2	$	5.7	$	64.9	$	181.8	$	10.3	$	267.9