Asset Impairment, Exit and Implementation Costs (Tables)

6 Months Ended

Jun. 30, 2019

Restructuring and Related Activities [Abstract]

Pre-tax asset impairment, exit and implementation costs consisted of the following:



	For the Six Months Ended June 30, 2019							For the Six Months Ended June 30, 2018
	Asset Impairment and Exit Costs		Implementation Costs ⁽¹⁾			Total		Asset Impairment and Exit Costs		Implementation Costs ⁽²⁾		Total
	(in millions)
Smokeable products	$	50	$	25		$	75	$	1	$	2	$	3
Smokeless products	8		3			11		3		3		6
All other	14		(7		)	7		—		—		—
General corporate	1		—			1		—		—		—
Total	73		21			94		4		5		9
Plus amounts included in net periodic benefit income, excluding service cost ⁽³⁾	12		—			12		—		—		—
Total	$	85	$	21		$	106	$	4	$	5	$	9

⁽¹⁾ Included in cost of sales ($2 million cost reversal) and marketing, administration and research costs ($23 million) in Altria’s condensed consolidated statement of earnings.

⁽²⁾ Included in cost of sales in Altria’s condensed consolidated statements of earnings.

⁽³⁾ Represents curtailment costs. See Note 6. Benefit Plans.



	For the Three Months Ended June 30, 2019							For the Three Months Ended June 30, 2018
	Asset Impairment and Exit Costs		Implementation Costs ⁽¹⁾			Total		Asset Impairment and Exit Costs		Implementation Costs ⁽²⁾		Total
	(in millions)
Smokeable products	$	14	$	17		$	31	$	1	$	1	$	2
Smokeless products	—		2			2		1		3		4
All other	19		(7		)	12		—		—		—
Total	$	33	$	12		$	45	$	2	$	4	$	6

⁽¹⁾ Included in cost of sales ($2 million cost reversal) and marketing, administration and research costs ($14 million) in Altria’s condensed consolidated statement of earnings.

⁽²⁾ Included in cost of sales in Altria’s condensed consolidated statements of earnings.

Schedule of Restructuring Reserve by Type of Cost

The movement in the restructuring liabilities, substantially all of which are severance liabilities, was as follows:



	For the Six Months Ended June 30, 2019
	(in millions)
Balances at December 31, 2018	$	155
Charges	51
Cash spent	(86		)
Balances at June 30, 2019	$	120