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Restructuring and Acquisition-Related Costs (Notes) | 9 Months Ended
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Sep. 30, 2020
Restructuring and Related Activities [Abstract] |
Business Acquisition, Integration, Restructuring and Other Related Costs [Text Block] | 2. RESTRUCTURING AND ACQUISITION-RELATED COSTS In the first quarter of 2019, we initiated a global restructuring program (the 2019 Program). The primary objectives of the 2019 Program were to further the integration of Metaldyne Performance Group, Inc. (MPG), align AAM's product and process technologies, and to achieve efficiencies within our corporate and business unit support teams to reduce cost in our business. In the first quarter of 2020, we initiated a new global restructuring program (the 2020 Program) that supersedes the 2019 Program. The primary objectives of the 2020 Program are to achieve efficiencies within our corporate and business unit support teams to reduce cost in our business, and to structurally adjust our operations to a new level of market demand based on the impact of COVID-19. We expect to incur costs under the 2020 Program into 2022. A summary of our restructuring activity for the first nine months of 2020 and 2019 is shown below:
| Severance Charges |  | Implementation Costs |  |  |  | Total
| (in millions)
Accrual at December 31, 2018 | $ | 2.4 |  |  | $ | 1.6 |  |  |  |  | $ | 4.0 |
Charges | 10.4 |  |  | 13.1 |  |  |  |  | 23.5 |
Cash utilization | (11.7) |  |  | (9.9) |  |  |  |  | (21.6) |
Accrual at September 30, 2019 | $ | 1.1 |  |  | $ | 4.8 |  |  |  |  | $ | 5.9 |
Accrual at December 31, 2019 | $ | 4.8 |  |  | $ | 7.4 |  |  |  |  | $ | 12.2 |
Charges | 19.9 |  |  | 11.9 |  |  |  |  | 31.8 |
Cash utilization | (19.9) |  |  | (11.0) |  |  |  |  | (30.9) |
Accrual at September 30, 2020 | $ | 4.8 |  |  | $ | 8.3 |  |  |  |  | $ | 13.1 |
As part of our restructuring actions, we incurred total severance charges of approximately $19.9 million and $10.4 million during the nine months ended September 30, 2020 and 2019, respectively. We also incurred total implementation costs of approximately $11.9 million and $13.1 million during the nine months ended September 30, 2020 and 2019, respectively. Implementation costs in both periods consist primarily of plant exit costs. Approximately $22.9 million of the restructuring costs incurred during the nine months ended September 30, 2020 were under the 2020 Program. Approximately $14.4 million and $13.1 million of our total restructuring costs for the nine months ended September 30, 2020 related to our Driveline and Metal Forming segments, respectively, while the remainder were corporate costs. Approximately $2.0 million, $14.4 million and $0.7 million of our total restructuring costs for the nine months ended September 30, 2019 related to our Driveline, Metal Forming and former Casting segments, respectively, while the remainder were corporate costs. We expect to incur approximately $70 million to $80 million of total restructuring charges in 2020, including costs incurred under the 2020 Program. During the nine months ended September 30, 2020 and 2019, we incurred the following integration charges primarily related to the integration of MPG:
|  |  |  |  | Integration Expenses |  |
|  |  |  |  | (in millions)
Charges for the nine months ended September 30, 2020 |  |  |  |  | $ | 6.8 |  |  |
Charges for the nine months ended September 30, 2019 |  |  |  |  | 12.5 |  |  |
These integration expenses primarily reflect costs incurred for information technology infrastructure and enterprise resource planning systems. Total restructuring charges and acquisition-related charges are presented on a separate line item titled Restructuring and acquisition-related costs in our Condensed Consolidated Statements of Operations, and totaled $9.7 million and $38.6 million for the three and nine months ended September 30, 2020, respectively, and $11.7 million and $36.0 million for the three and nine months ended September 30, 2019, respectively.

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- Definition The entire description for costs incurred to effect a business combination that have been expensed during the period. Such costs could include business integration costs, systems integration and conversion costs, and severance and other employee-related costs. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -URI http://asc.fasb.org/topic&trid=2303972 + Details
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