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Asset Impairment, Exit And Implementation Costs
 3 Months Ended
Mar. 31, 2013
Asset Impairment, Exit And Implementation Costs [Abstract]  
Asset Impairment, Exit And Implementation Costs
Asset Impairment, Exit and Implementation Costs:

For the three months ended March 31, 2013, there were no asset impairment and exit costs. Implementation costs of $1 million were recorded in marketing, administration and research costs in the smokeable products segment during the three months ended March 31, 2013.

Pre-tax asset impairment, exit and implementation costs for the three months ended March 31, 2012 consisted of the following:
 
 
For the Three Months Ended
 March 31, 2012
 
 
Asset Impairment and Exit Costs
 
Implementation (Gain) Costs
 
Total
 
 
(in millions)
Smokeable products
 
$
7

 
$
(21
)
 
$
(14
)
Smokeless products
 
14

 
5

 
19

General corporate
 
—

 
(1
)
 
(1
)
Total
 
$
21

 
$
(17
)
 
$
4



The asset impairment, exit and implementation (gain) costs for the three months ended March 31, 2012 were related to Altria Group, Inc.’s cost reduction program announced in October 2011 (the “2011 Cost Reduction Program”). Total pre-tax charges, net related to this program were substantially completed as of December 31, 2012.

For the three months ended March 31, 2012, pre-tax implementation (gain) costs of ($17) million shown in the table above were recorded on Altria Group, Inc.’s condensed consolidated statement of earnings as follows: a net gain of $25 million, which included a $26 million curtailment gain related to amendments made to an Altria Group, Inc. postretirement benefit plan, was included in marketing, administration and research costs; and other costs of $8 million were included in cost of sales.

The severance liability related to the 2011 Cost Reduction Program was $20 million and $37 million at March 31, 2013 and December 31, 2012, respectively, substantially all of which is expected to be paid out by June 30, 2013.