During the year ended December 31, 2022, the Company recorded net intangible asset impairment and other costs of $114 million, which consists primarily of indefinite-lived asset impairment of $100 million and severance and other costs of $14 million.

During the year ended December 31, 2021, the Company recorded net intangible asset impairment and other costs of $20 million, which consists primarily of severance and other restructuring costs of $23 million, offset by adjustments to inventory reserve of $3 million.

During the year ended December 31, 2020, the Company recorded intangible asset impairment and other costs of $123 million which consists primarily of inventory write-downs of $31 million, accelerated depreciation of $14 million, severance costs of $23 million, indefinite-lived intangible asset impairment of $39 million, and other impairments of $8 million.

Intangible asset impairment and other costs for the years ended December 31, 2022, 2021 and 2020 were as follows:


Affected Line Item in the Consolidated Statements of Operations	Year Ended December 31,
(in millions)	2022		2021		2020

Cost of products sold	$	—	$	(3)	$	44
Selling, general, and administrative expenses	—		6		2
Intangible asset impairment and other costs	114		17		77

Total intangible asset impairment and other costs	$	114	$	20	$	123

The Company's restructuring accruals at December 31, 2022 were as follows:


	Severance
(in millions)	2020 and Prior Plans		2021 Plans		2022 Plans		Total

Balance at December 31, 2021	$	5	$	9	$	—	$	14
Provisions and adjustments	1		1		9		11
Amounts applied	(3)		(6)		(5)		(14)
Change in estimates	(2)		(1)		(1)		(4)
Balance at December 31, 2022	$	1	$	3	$	3	$	7


	Other Restructuring Costs
(in millions)	2020 and Prior Plans		2021 Plans		2022 Plans		Total

Balance at December 31, 2021	$	4	$	—	$	—	$	4
Provisions and adjustments	1		2		2		5
Amounts applied	(4)		(2)		(1)		(7)
Change in estimates	(1)		—		—		(1)
Balance at December 31, 2022	$	—	$	—	$	1	$	1

The cumulative amounts for the provisions and adjustments and amounts applied for all the plans by segment were as follows:


(in millions)	December 31, 2021		Provisions and Adjustments		Amounts Applied		Change in Estimates		December 31, 2022

Technologies & Equipment	$	7	$	4	$	(7)	$	(2)	$	2
Consumables	11		8		(10)		(3)		6
All Other	—		4		(4)		—		—
Total	$	18	$	16	$	(21)	$	(5)	$	8

The Company's restructuring accruals at December 31, 2021 were as follows:


	Severances
(in millions)	2019 and Prior Plans		2020 Plans		2021 Plans		Total

Balance at December 31, 2020	$	12	$	17	$	—	$	29
Provisions and adjustments	3		3		13		19
Amounts applied	(10)		(11)		(4)		(25)
Change in estimates	(2)		(7)		—		(9)
Balance at December 31, 2021	$	3	$	2	$	9	$	14


	Other Restructuring Costs
(in millions)	2019 and Prior Plans		2020 Plans		2021 Plans		Total

Balance at December 31, 2020	$	3	$	2	$	—	$	5
Provisions and adjustments	2		5		3		10
Amounts applied	(2)		(5)		(3)		(10)
Change in estimates	—		(1)		—		(1)
Balance at December 31, 2021	$	3	$	1	$	—	$	4

The cumulative amounts for the provisions and adjustments and amounts applied for all the plans by segment were as follows:


(in millions)	December 31, 2020		Provisions and Adjustments		Amounts Applied		Change in Estimates		December 31, 2021

Technologies & Equipment	$	16	$	9	$	(14)	$	(4)	$	7
Consumables	17		15		(16)		(5)		11
All Other	1		5		(5)		(1)		—
Total	$	34	$	29	$	(35)	$	(10)	$	18