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Business Restructuring
 9 Months Ended
Sep. 30, 2015
Restructuring and Related Activities [Abstract]  
Business Restructuring
Business Restructuring
The Company records restructuring liabilities that represent charges incurred in connection with consolidations of certain operations, including operations from acquisitions, as well as headcount reduction programs. These charges consist primarily of severance costs and asset write-downs.
On April 15, 2015, the Company approved a business restructuring plan which includes actions necessary to achieve cost synergies related to recent acquisitions. In addition, the program aims to further align employee levels and production capacity in certain businesses and regions with current product demand, as well as reductions in various global administrative functions. A pretax restructuring charge of $140 million was recorded in PPG's second quarter 2015 financial results, of which about 85% represents employee severance and other cash costs. The restructuring actions are expected to be substantially completed during 2016.
The following table summarizes the 2015 restructuring charge and the reserve activity through the quarter ended September 30, 2015:
($ in millions, except for employees impacted)
Severance
and Other
Costs
 
Asset
Write-offs
 
Total
Reserve
 
Employees
Impacted
Performance Coatings
$
71

 
$
6

 
$
77

 
1,259

Industrial Coatings
42

 
13

 
55

 
534

Glass
4

 
—

 
4

 
33

Corporate
4

 
—

 
4

 
27

Total second quarter 2015 restructuring charge
$
121

 
$
19

 
$
140

 
1,853

Activity to date
(19
)
 
(19
)
 
(38
)
 
(810
)
Foreign currency impact
—

 
—

 
—

 
—

Balance as of September 30, 2015
$
102

 
$
—

 
$
102

 
1,043