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Restructuring and Acquisition-Related Costs | 12 Months Ended
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Dec. 31, 2021
Restructuring and Related Activities [Abstract] |
Business Acquisition, Integration, Restructuring and Other Related Costs [Text Block] | 2. RESTRUCTURING AND ACQUISITION-RELATED COSTS In 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 In the first quarter of 2020, we initiated a new global restructuring program (the 2020 Program) that superseded the 2019 Program.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 2023. In 2021, we completed our acquisition of a manufacturing facility in Emporium, Pennsylvania (Emporium), and subsequently determined that we will cease production at the facility and relocate the production capacity to other AAM manufacturing facilities. As a result, during 2021 we incurred restructuring charges related to the anticipated closure of the facility, and expect to incur costs associated with the closure of the facility through 2022. See Note 16 - Acquisitions and Dispositions for further detail. A summary of our restructuring activity for the years 2021, 2020 and 2019 is shown below:
| Severance Charges |  | Implementation Costs |  |  |  | Total
| (in millions)
Accrual at January 1, 2019 | $ | 2.4 |  |  | $ | 1.6 |  |  |  |  | $ | 4.0 |
Charges | 19.4 |  |  | 20.4 |  |  |  |  | 39.8 |
Cash utilization | (17.0) |  |  | (14.6) |  |  |  |  | (31.6) |
Accrual at December 31, 2019 | 4.8 |  |  | 7.4 |  |  |  |  | 12.2 |
Charges | 22.3 |  |  | 36.1 |  |  |  |  | 58.4 |
Cash utilization | (25.4) |  |  | (33.7) |  |  |  |  | (59.1) |
Accrual at December 31, 2020 | 1.7 |  |  | 9.8 |  |  |  |  | 11.5 |
Charges | 2.9 |  |  | 40.3 |  |  |  |  | 43.2 |
Cash utilization | (3.9) |  |  | (47.4) |  |  |  |  | (51.3) |
Accrual at December 31, 2021 | $ | 0.7 |  |  | $ | 2.7 |  |  |  |  | $ | 3.4 |
As part of our restructuring actions during 2021, we incurred severance charges of approximately $2.9 million, as well as implementation costs, consisting primarily of plant exit costs and professional fees, of approximately $40.3 million. We incurred $39.5 million of restructuring costs in 2021 under the 2020 Program, and incurred $3.7 million of costs associated with the anticipated closure of Emporium. We have incurred $87.3 million of total restructuring costs under the 2020 Program since inception. Approximately $4.7 million and $6.5 million of our total restructuring costs in 2021 related to our Driveline and Metal Forming segments, respectively, while the remainder were corporate costs. In 2020, we incurred severance charges of approximately $22.3 million, as well as implementation costs, consisting primarily of plant exit costs and professional fees, of approximately $36.1 million. Approximately $19.3 million and $16.0 million of our total restructuring costs in 2020 related to our Driveline and Metal Forming segments, respectively, while the remainder were corporate costs. In 2019, we incurred severance charges of approximately $19.4 million, as well as implementation costs, consisting primarily of plant exit costs, of approximately $20.4 million. Approximately $6.4 million, $21.5 million and $0.7 million of our total restructuring costs in 2019 related to our Driveline, Metal Forming and former Casting segments, respectively, while the remainder were corporate costs. We expect to incur approximately $20 million to $30 million of total restructuring charges in 2022, substantially all of which are under the 2020 Program. In 2021, we completed our acquisition of Emporium, and in 2019, we completed our acquisition of certain operations of Mitec Automotive AG. We also continue to incur integration costs related to our acquisition of MPG in 2017. The following table represents a summary of charges incurred in 2021, 2020 and 2019 associated with acquisition and integration costs:
| Acquisition-Related Costs |  |  |  | Integration Expenses |  | Total
2021 Charges | $ | 0.4 |  |  |  |  | $ | 5.8 |  |  | $ | 6.2 |
2020 Charges | — |  |  |  |  | 8.8 |  |  | 8.8 |
2019 Charges | 1.8 |  |  |  |  | 16.2 |  |  | 18.0 |
Acquisition-related costs primarily consist of advisory, legal, accounting, valuation and certain other professional or consulting fees incurred. Integration expenses primarily reflect costs incurred for information technology infrastructure and enterprise resource planning systems, and consulting fees incurred in conjunction with the acquisitions. Total restructuring charges and acquisition-related charges of $49.4 million, $67.2 million and $57.8 million are shown on a separate line item titled "Restructuring and Acquisition-Related Costs" in our Consolidated Statements of Operations for 2021, 2020 and 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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