Subsequent to the merger of Natura and Avon in January 2020, an integration plan (the "Avon Integration") was established to create the right global infrastructure to support the future ambitions of the Natura &Co Group while also identifying synergies and opportunities to leverage our combined strength, scale and reach. Synergies will be derived mainly from procurement, manufacturing/distribution and administrative, as well as top line synergies, primarily between Avon LATAM and Natura &Co Latin America.

In January 2016, we initiated a transformation plan (the "Transformation Plan"), in order to enable us to achieve our long-term goals of mid-single-digit Constant $ revenue growth and low double-digit operating margin. There are no further restructuring actions to be taken associated with our Transformation Plan as, beginning in the third quarter of 2018, all new restructuring actions approved operate under our new Open Up Avon plan described below.

In September 2018, we initiated a new strategy in order to return Avon to growth ("Open Up Avon"). The Open Up Avon strategy is integral to our ability to return Avon to growth, built around the necessity of incorporating new approaches to various elements of our business, including increased utilization of third-party providers in manufacturing and technology, a more fit for purpose asset base, and a focus on enabling our Representatives to more easily interact with the company and achieve relevant earnings. These savings have been and are expected to continue to be achieved through restructuring actions (that have may continue to result in charges related to severance, contract terminations and inventory and other asset write-offs), as well as other cost-savings strategies that would not result in restructuring charges. In January 2019, we announced significant advancements in this strategy, including a structural reset of inventory processes and a reduction in global workforce.

In May 2020, the new leadership of Avon International refreshed our strategy ("Open Up & Grow") which aims to return Avon International to growth over the next three years. Open Up & Grow replaces and builds on the success of the Open Up Avon strategy, launched in 2018 to strengthen competitiveness through enhancing the representative experience, improving brand position and relevance, accelerating digital expansion and improving costs. Over the next three years, savings are expected to continue to be achieved through restructuring actions (that may continue to result in charges related to severance, contract terminations and asset write-offs), as well as other cost-savings strategies that would not result in restructuring charges.

During the twelve months ended December 31, 2021, we recorded net costs to implement of $58.8, of which $15.4 related to Avon Integration, $44.0 related to Open Up & Grow, and a net benefit of $0.6 related to the Transformation Plan and other restructuring initiatives, in our Consolidated Statements of Operations. During the twelve months ended December 31, 2020, we recorded costs to implement of $22.2 of which $16.1 related to Avon Integration, $10.9 related to Open Up Avon, and a net benefit of $4.8 related to the Transformation Plan and other restructuring initiatives, in our Consolidated Statements of Operations. During the twelve months ended December 31, 2019, we recorded costs to implement of $116.7 of which $106.6 related to Open Up Avon, and $9.4 related to the Transformation Plan and other restructuring initiatives.


	Year ended December 31,
	2021		2020		2019
CTI recorded in operating profit - COGS
Manufacturing asset write-offs	$	—	$	—	$	11.1
Inventory write-off	—		(1.8)		1.4

	—		(1.8)		12.5

CTI recorded in operating profit - SG&A
Net charges for employee-related costs, including severance benefits	36.7		5.2		56.4
Implementation costs, primarily related to professional service fees	17.5		10.3		44.9
Dual running costs	1.1		3.1		9.1
Contract termination and other net costs	10.5		3.9		7.9
Impairment of other assets	1.0		.8		5.3
Accelerated depreciation	.3		.4		1.3
Variable lease charges	1.6		1.8		1.9
Foreign Currency Translation Adjustment Write-offs	—		—		.7
	68.7		25.5		127.5

CTI recorded in operating profit	68.7		23.7		140.0

CTI recorded in other (income) expense
Gain on sale of business / assets	(9.9)		(1.5)		(23.3)
Total CTI	$	58.8	$	22.2	$	116.7

Avon Integration	$	15.4	$	16.1	$	—
Open Up & Grow	$	44.0	$	10.9	$	106.6
Transformation Plan & Other	$	(.6)	$	(4.8)	$	9.4

The tables below include restructuring costs such as employee-related costs, inventory and asset write-offs, foreign currency translation write-offs and contract terminations, and do not include other costs to implement restructuring initiatives such as professional services fees, dual running costs, accelerated depreciation and gain on sale of business.

The liability balance included in other accrued liabilities in our Consolidated Balance Sheet for the restructuring actions associated with Avon Integration at December 31, 2021 and 2020 is $1.6 and $.7, respectively, related to employee related costs.


	Employee-Related Costs		Inventory/ Asset Write-offs		Contract Terminations/Other		Total
Balance at December 31, 2019	$	17.8	$	—	$	6.4	$	24.2
2020 charges	2.7		.7		3.8		7.2
Adjustments	(3.0)		(1.8)		—		(4.8)
Cash payments	(7.8)		—		(7.4)		(15.2)
Non-cash write-offs	—		1.1		—		1.1
Foreign exchange	(.7)		—		—		(.7)
Balance at December 31, 2020	$	9.0	$	—	$	2.8	$	11.8
2021 charges	33.8		1.0		3.4		38.2
Adjustments	(1.3)		—		—		(1.3)
Cash payments	(26.8)		—		(5.0)		(31.8)
Non-cash write-offs	—		(1.0)		—		(1.0)
Foreign exchange	(.7)		—		—		(.7)
Balance at December 31, 2021	$	14.0	$	—	$	1.2	$	15.2

The liability balance included in other accrued liabilities in our Consolidated Balance Sheet for the restructuring actions associated with our Transformation Plan at December 31, 2021 and 2020 is $1.5 and $3.5, respectively, related to employee related costs.

The following table presents the restructuring charges incurred to date, under the Avon Integration , Open Up & Grow and the Transformation Plan, along with the estimated charges expected to be incurred on approved initiatives under the plans:


	Employee- Related Costs		Inventory/ Asset Write-offs		Contract Terminations/Other		Foreign Currency Translation Adjustment Write-offs		Total
Avon Integration
Charges incurred to-date	$	12.4			$	.2			$	12.6
Estimated charges to be incurred on approved initiatives	—		—		—		—		—
Total expected charges on approved initiatives	$	12.4	$	—	$	.2	$	—	$	12.6

Open Up & Grow
Charges incurred to-date	$	115.8	$	107.4	$	15.9	$	(10.9)	$	228.2
Estimated charges to be incurred on approved initiatives	$	.3	—		—		—		$	.3
Total expected charges on approved initiatives	$	116.1	$	107.4	$	15.9	$	(10.9)	$	228.5

Transformation Plan
Charges incurred to-date	$	122.7	$	2.5	$	40.9	$	3.4	$	169.5
Estimated charges to be incurred on approved initiatives	—		—		—		—		—
Total expected charges on approved initiatives	$	122.7	$	2.5	$	40.9	$	3.4	$	169.5

The charges, net of adjustments, of initiatives under the Open Up & Grow and the Transformation Plan, along with the estimated charges expected to be incurred on approved initiatives under the plans, by reportable segment are as follows: