Asset Impairment, Exit and Implementation Costs (Tables)

9 Months Ended

Sep. 30, 2019

Restructuring and Related Activities [Abstract]

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



	For the Nine Months Ended September 30, 2019							For the Nine Months Ended September 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	$	29		$	79	$	(4	)	$	1	$	(3	)
Smokeless products	9		3			12		6			3		9
All other	14		(7		)	7		—			—		—
General corporate	1		—			1		—			—		—
Total	74		25			99		2			4		6
Plus amounts included in net periodic benefit income, excluding service cost ⁽³⁾	12		—			12		—			—		—
Total	$	86	$	25		$	111	$	2		$	4	$	6

⁽¹⁾ Included in cost of sales ($1 million cost reversal) and marketing, administration and research costs ($26 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 7. Benefit Plans.



	For the Three Months Ended September 30, 2019						For the Three Months Ended September 30, 2018
	Asset Impairment and Exit Costs		Implementation Costs ⁽¹⁾		Total		Asset Impairment and Exit Costs			Implementation Costs ⁽²⁾			Total
	(in millions)
Smokeable products	$	—	$	4	$	4	$	(5	)	$	(1	)	$	(6	)
Smokeless products	1		—		1		3			—			3
Total	$	1	$	4	$	5	$	(2	)	$	(1	)	$	(3	)

⁽¹⁾ Included in cost of sales ($1 million) and marketing, administration and research costs ($3 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 Nine Months Ended September 30, 2019
	(in millions)
Balances at December 31, 2018	$	155
Charges	52
Cash spent	(119		)
Balances at September 30, 2019	$	88