RESTRUCTURING CHARGES (Tables)

3 Months Ended

Mar. 31, 2022

Restructuring and Related Activities [Abstract]

Schedule of Restructuring Reserve by Type of Cost

The following table summarizes the 2022 and 2021 activities by major component of these restructuring actions and the remaining balances of accrued restructuring costs as of March 31, 2022 and 2021:

	Employee severance and related benefit costs		Lease and other contract termination costs		Facility exit costs		Write-off of equipment and facility		Total
	($ in millions)
Balance at January 1, 2021	$	1.8	$	1.7	$	—	$	—	$	3.5
Restructuring charges	—		4.6		2.3		—		6.9
Amounts utilized	(0.4)		(0.1)		(2.3)		—		(2.8)
Balance at March 31, 2021	$	1.4	$	6.2	$	—	$	—	$	7.6
Balance at January 1, 2022	$	6.9	$	5.4	$	—	$	—	$	12.3
Restructuring charges	—		0.1		2.6		0.4		3.1
Amounts utilized	(2.0)		(0.2)		(2.6)		(0.4)		(5.2)
Balance at March 31, 2022	$	4.9	$	5.3	$	—	$	—	$	10.2

Cumulative Restructuring Charges by Type and Plan

The following table summarizes the cumulative restructuring charges of these restructuring actions by major component through March 31, 2022:

	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	0.5		6.8		7.3		53.2		—		67.8
Employee relocation costs	—		—		—		1.7		—		1.7
Lease and other contract termination costs	6.0		—		—		42.8		—		48.8
Total cumulative restructuring charges	$	6.5	$	6.8	$	68.3	$	182.5	$	10.3	$	274.4