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Restructuring and Other Charges | 3 Months Ended
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Mar. 31, 2013
Restructuring and Other Charges | C. Restructuring and Other Charges – In the first quarter of 2013, Alcoa recorded Restructuring and other charges of $7 ($5 after-tax), which were composed of the following components: $3 ($2 after-tax) for layoff costs, including a pension plan settlement charge related to previously separated employees and the voluntary separation of approximately 60 employees (Primary Metals segment), and a net charge of $4 ($3 after-tax) for other miscellaneous items. In the first quarter of 2012, Alcoa recorded Restructuring and other charges of $10 ($7 after-tax and noncontrolling interests), which were composed of the following components: $11 ($8 after-tax) for the layoff of approximately 220 employees (150 in the Primary Metals segment and 70 in the Engineered Products and Solutions segment), including $6 ($4 after-tax) for the layoff of an additional 150 employees related to the previously reported smelter curtailments in Spain; $1 ($1 after-tax) in other miscellaneous charges; and $2 ($2 after-tax and noncontrolling interests) for the reversal of a number of small layoff reserves related to prior periods. Alcoa does not include Restructuring and other charges in the results of its reportable segments. The pretax impact of allocating such charges to segment results would have been as follows:
|  | First quarter ended March 31, |
|  | 2013 |  |  | 2012 |
Alumina |  | $ | — |  |  | $ | — |
Primary Metals |  |  | — |  |  |  | 5 |
Global Rolled Products |  |  | 3 |  |  |  | 1 |
Engineered Products and Solutions |  |  | 3 |  |  |  | 3 |
Segment total |  |  | 6 |  |  |  | 9 |
Corporate |  |  | 1 |  |  |  | 1 |
Total restructuring and other charges |  | $ | 7 |  |  | $ | 10 |
As of March 31, 2013, all of the employees associated with the 2013 restructuring program, approximately 400 of the 800 employees associated with 2012 restructuring programs, and approximately 900 of the 1,475 employees associated with 2011 restructuring programs were separated. The remaining separations for the 2012 and 2011 restructuring programs are expected to be completed by the end of 2013. In the 2013 first quarter, cash payments of less than $1, $7, and $4 were made against the layoff reserves related to the 2013, 2012, and 2011 restructuring programs, respectively. Activity and reserve balances for restructuring charges were as follows:
|  | Layoff costs |  |  | Other exit costs |  |  | Total |
Reserve balances at December 31, 2011 |  | $ | 77 |  |  | $ | 57 |  |  | $ | 134 |
2012: |  |  |  |  |  |  |  |  |  |  |  |
Cash payments |  |  | (44 | ) |  |  | (13 | ) |  |  | (57 | )
Restructuring charges |  |  | 47 |  |  |  | 13 |  |  |  | 60 |
Other* |  |  | (21 | ) |  |  | (5 | ) |  |  | (26 | )
Reserve balances at December 31, 2012 |  |  | 59 |  |  |  | 52 |  |  |  | 111 |
2013: |  |  |  |  |  |  |  |  |  |  |  |
Cash payments |  |  | (12 | ) |  |  | (3 | ) |  |  | (15 | )
Restructuring charges |  |  | 3 |  |  |  | 1 |  |  |  | 4 |
Other* |  |  | (4 | ) |  |  | — |  |  |  | (4 | )
Reserve balances at March 31, 2013 |  | $ | 46 |  |  | $ | 50 |  |  | $ | 96 |
* | Other includes reversals of previously recorded restructuring charges and the effects of foreign currency translation.
The remaining reserves are expected to be paid in cash during 2013, with the exception of approximately $50 to $55, which is expected to be paid over the next several years for lease termination costs, special separation benefit payments, and ongoing site remediation work.

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 3, 4 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 146 -Paragraph 20 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140904-122747 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140864-122747 + Details
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