Subsequent to the merger of Natura &Co 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 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 May 2020, the new leadership of Avon International refreshed our strategy ("Open Up & Grow") which aims to return Avon International to growth for future years. Open Up & Grow replaces and builds on the success of the Open Up Avon strategy, launched in 2018 and continues to strengthen competitiveness through enhancing the representative experience, accelerating digital rep journey and accessing omnichannel, improving brand position and relevance, accelerating digital expansion and improving costs. 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 three months ended March 31, 2023, we recorded net CTI of $16.6, of which $2.1 related to Avon Integration, and net CTI $14.7 related to Open Up & Grow and a net benefit of $.2 related to other historical programs, in our Consolidated Statements of Operations. During the three months ended March 31, 2022, we recorded CTI of $10.8 of which $3.5 related to Avon Integration, and a net benefit of $7.5 related to Open Up & Grow, and a net benefit of $.2 related to other historical program, in our Consolidated Statements of Operations.


	Three Months Ended March 31,
	2023		2022
CTI recorded in operating profit - COGS

Inventory write-off	$	0.1	$	—
	0.1		—

CTI recorded in operating profit - SG&A
Net charges for employee-related costs, including severance benefits	5.7		2.4
Implementation costs, primarily related to professional service fees	0.4		6.1
Dual running costs	0.9		0.4
Contract termination and other net benefits	5.0		1.9
Impairment of other assets	—		—
Accelerated depreciation	4.3		—
Variable lease charges	—		—
	16.3		10.8

CTI recorded in operating profit	16.4		10.8

CTI recorded in other (expense) income
(Gain) loss on sale of business / assets	0.2		—

Total CTI	$	16.6	$	10.8

Avon Integration	$	2.1	$	3.5
Open Up & Grow	$	14.7	$	7.5
Other historical plans	$	(.2)	$	(.2)

The table below includes 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 CTI restructuring initiatives such as professional services fees, dual running costs which are clearly identifiable and directly associated with exit activity such as people cost to perform knowledge transfer or rental costs for building being exited once the new building has become fully operational, 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 March 31, 2023 and December 31, 2022 is $1.1 and $1.5, respectively, related to employee-related costs.

The liability balance included in other accrued liabilities in our Consolidated Balance Sheet for the restructuring actions associated with Open Up & Grow at March 31, 2023 is as follows:


	Employee-Related Costs		Inventory/Assets Write-offs		Contract Terminations/Other		Total
Balance at December 31, 2022	$	19.6	$	—	$	1.6	$	21.2
2023 charges	5.0		.1		3.8		8.9
Adjustments							—
Cash payments	(4.1)				(1.3)		(5.4)
Non-cash write-offs			(.1)				(.1)
Foreign exchange					.1		.1
Balance at March 31, 2023	$	20.5	$	—	$	4.2	$	24.7

The liability balance included in other accrued liabilities in our Consolidated Balance Sheet for the restructuring actions associated with our other historical plans at March 31, 2023 and December 31, 2022 is $1.3 and $1.3, respectively, related to employee-related costs.

The following table presents the restructuring charges incurred to date under Avon Integration and Open Up & Grow, 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	$	25.2	$	—	$	4.2	$	—	$	29.4
Estimated charges to be incurred on approved initiatives	—		—		—		—		—
Total expected charges on approved initiatives	$	25.2	$	—	$	4.2	$	—	$	29.4

Open Up & Grow
Charges incurred to date	$	147.8	$	108.8	$	22.7	$	(10.9)	$	268.4
Estimated charges to be incurred on approved initiatives	—		—		11.9		—		11.9
Total expected charges on approved initiatives	$	147.8	$	108.8	$	34.6	$	(10.9)	$	280.3

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


	Avon International		Avon Latin America		Total
Avon Integration
2020	$	6.2	$	4.6	$	10.8
2021	(1.2)		3.0		$	1.8
2022	.6		14.4		15.0
First quarter 2023	—		1.8		1.8


Charges incurred to date	5.6		23.8		29.4
Estimated charges to be incurred on approved initiatives	—		—		—
Total expected charges on approved initiatives	$	5.6	$	23.8	$	29.4

Open Up & Grow
2018	$	52.8	$	64.3	$	117.1
2019	34.7		36.9		71.6
2020	3.2		(.8)		2.4
2021	36.9		.2		37.1
2022	31.3		—		31.3
First quarter 2023	8.9		—		8.9


Charges incurred to date	167.8		100.6		268.4
Estimated charges to be incurred on approved initiatives	11.9		—		11.9
Total expected charges on approved initiatives	$	179.7	$	100.6	$	280.3

The charges above are not included in segment profit (loss), as this excludes CTI restructuring initiatives. The amounts shown in the tables above as charges incurred to date relate to initiatives that have been approved and recorded in the consolidated financial statements, as the costs are probable and estimable. The amounts shown in the tables above as total expected charges