In the first quarter of 2020, we initiated a global restructuring program (the 2020 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, we have incurred restructuring charges related to the anticipated closure of the facility, and expect to incur costs associated with the closure of the facility through the first half of 2023.

In 2022, we completed our acquisition of Tekfor Group (Tekfor) and we expect to initiate certain restructuring actions associated with the acquired entities in 2023.

A summary of our restructuring activity for the years 2022, 2021 and 2020 is shown below:


	Severance Charges		Implementation Costs		Total
	(in millions)
Accrual at January 1, 2020	$	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
Charges	3.5		18.2		21.7
Cash utilization	(1.8)		(19.5)		(21.3)


Accrual at December 31, 2022	$	2.4	$	1.4	$	3.8

As part of our restructuring actions during 2022, we incurred severance charges of approximately $3.5 million, as well as implementation costs, consisting primarily of plant exit costs and professional fees, of approximately $18.2 million. We incurred $13.3 million of restructuring costs in 2022 under the 2020 Program, and incurred $8.4 million of costs associated with the anticipated closure of Emporium. We have incurred $100.6 million of total restructuring costs under the 2020 Program since inception.

Approximately $1.6 million and $14.3 million of our total restructuring costs in 2022 related to our Driveline and Metal Forming segments, respectively, while the remainder were corporate costs.

In 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. 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.

We expect to incur approximately $10 million to $20 million of total restructuring charges in 2023 as we begin restructuring actions associated with Tekfor and conclude our restructuring actions associated with the 2020 Program and Emporium.

In 2022 and 2021, we incurred acquisition and integration costs associated with our acquisitions of Tekfor and Emporium. Additionally, in 2021 and 2020, we incurred the remaining integration costs associated with our 2017 acquisition of MPG. The following table represents a summary of charges incurred in 2022, 2021 and 2020 associated with acquisition and integration costs:


	Acquisition-Related Costs		Integration Expenses		Total
	(in millions)
2022 Charges	$	6.0	$	2.5	$	8.5
2021 Charges	0.4		5.8		6.2
2020 Charges	—		8.8		8.8

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 integration activities.

Total restructuring charges and acquisition-related charges of $30.2 million, $49.4 million and $67.2 million are shown on a separate line item titled "Restructuring and Acquisition-Related Costs" in our Consolidated Statements of Operations for 2022, 2021 and 2020, respectively.