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Asset Impairment, Exit And Implementation Costs
 6 Months Ended
Jun. 30, 2013
Asset Impairment, Exit And Implementation Costs [Abstract]  
Asset Impairment, Exit And Implementation Costs
Asset Impairment, Exit and Implementation Costs:

For the six and three months ended June 30, 2013, pre-tax asset impairment and exit costs of $1 million were recorded in the smokeable products segment. For the six months ended June 30, 2013, pre-tax implementation costs of $1 million were recorded in marketing, administration and research costs in the smokeable products segment.

Pre-tax asset impairment, exit and implementation costs for the six and three months ended June 30, 2012 consisted of the following:
 
 
For the Six Months Ended June 30, 2012
 
For the Three Months Ended June 30, 2012
 
 
Asset Impairment and Exit Costs
 
Implementation (Gain) Costs
 
Total
 
Asset Impairment and Exit Costs
 
Implementation Costs
 
Total
 
 
(in millions)
Smokeable products
 
$
23

 
$
(12
)
 
$
11

 
$
16

 
$
9

 
$
25

Smokeless products
 
14

 
5

 
19

 
—

 
—

 
—

General corporate
 
—

 
(1
)
 
(1
)
 
—

 
—

 
—

Total
 
$
37

 
$
(8
)
 
$
29

 
$
16

 
$
9

 
$
25



The asset impairment, exit and implementation (gain) costs shown in the table above 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 six months ended June 30, 2012, pre-tax implementation (gain) costs of $(8) million shown in the table above were recorded on Altria Group, Inc.’s condensed consolidated statement of earnings as follows: a net gain of $16 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. For the three months ended June 30, 2012, pre-tax implementation costs of $9 million shown in the table above were recorded in marketing, administration and research costs on Altria Group, Inc.’s condensed consolidated statement of earnings.

The severance liability related to the 2011 Cost Reduction Program was $37 million at December 31, 2012, substantially all of which was paid by June 30, 2013.