Asset Impairment, Exit and Implementation Costs (Tables)

3 Months Ended

Mar. 31, 2016

Restructuring and Related Activities [Abstract]

Asset Impairment, Exit and Implementation Costs

Pre-tax restructuring charges of $122 million, or $0.04 per share, recorded in connection with the productivity initiative consisted of the following:



	For the Three Months Ended March 31, 2016
	Asset Impairment and Exit Costs ⁽¹⁾		Implementation Costs		Total
	(in millions)
Smokeable products	$	97	$	2	$	99
Smokeless products	13		—		13
All other	5		—		5
General corporate	5		—		5
Total	$	120	$	2	$	122

⁽¹⁾ Includes termination and curtailment costs of $20 million. See Note 3. Benefit Plans.

Schedule of Restructuring Reserve

The movement in the restructuring liabilities (excluding termination and curtailment costs), substantially all of which are severance liabilities, was as follows:



	For the Three Months Ended March 31, 2016
	(in millions)
Charges	$	100
Cash spent	(2		)
Balances at March 31, 2016	$	98