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Restructuring and Other Charges (Tables) | 3 Months Ended
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Mar. 31, 2014
Restructuring And Related Activities [Abstract] |
Schedule of Restructuring and Other Charges by Reportable Segments, Pretax | The pretax impact of allocating such charges to segment results would have been as follows:
|  | First quarter ended March 31, |
|  | 2014 |  |  | 2013 |
Alumina |  | $ | 7 |  |  | $ | — |
Primary Metals |  |  | 331 |  |  |  | — |
Global Rolled Products |  |  | 90 |  |  |  | 3 |
Engineered Products and Solutions |  |  | 4 |  |  |  | 3 |
Segment total |  |  | 432 |  |  |  | 6 |
Corporate |  |  | 29 |  |  |  | 1 |
Total restructuring and other charges |  | $ | 461 |  |  | $ | 7 |
Activity and Reserve Balances for Restructuring Charges | Activity and reserve balances for restructuring charges were as follows:
|  | Layoff costs |  |  | Other exit costs |  |  | Total |
Reserve balances at December 31, 2012 |  | $ | 59 |  |  | $ | 52 |  |  | $ | 111 |
2013: |  |  |  |  |  |  |  |  |  |  |  |
Cash payments |  |  | (63 | ) |  |  | (11 | ) |  |  | (74 | )
Restructuring charges |  |  | 201 |  |  |  | 85 |  |  |  | 286 |
Other* |  |  | (101 | ) |  |  | (84 | ) |  |  | (185 | )
Reserve balances at December 31, 2013 |  |  | 96 |  |  |  | 42 |  |  |  | 138 |
2014: |  |  |  |  |  |  |  |  |  |  |  |
Cash payments |  |  | (29 | ) |  |  | (3 | ) |  |  | (32 | )
Restructuring charges |  |  | 146 |  |  |  | 130 |  |  |  | 276 |
Other* |  |  | (5 | ) |  |  | (129 | ) |  |  | (134 | )
Reserve balances at March 31, 2014 |  | $ | 208 |  |  | $ | 40 |  |  | $ | 248 |
* | Other includes reversals of previously recorded restructuring charges and the effects of foreign currency translation. In the 2014 three-month period, Other for other exit costs also included a reclassification of the following restructuring charges: $55 in asset retirement and $42 in environmental obligations, as these liabilities are included in Alcoa’s separate reserves for asset retirement obligations and environmental remediation (see Note G), respectively. In 2013, Other for layoff costs also included a reclassification of $92 in pension costs, as this obligation was included in Alcoa’s separate liability for pension obligations. Also in 2013, Other for other exit costs also included a reclassification of the following restructuring charges: $58 in asset retirement and $12 in environmental obligations, as these liabilities were included in Alcoa’s separate reserves for asset retirement obligations and environmental remediation, respectively.

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- Definition An entity's restructuring charges before income tax by reportable segment had such charges been included in the entity's segment results. + References No definition available. + Details
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- Definition Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 2: 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(b)(2)) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 + Details
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