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Restructuring and Other Charges (Tables)

3 Months Ended

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.

X

- 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.

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- Details

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X

- 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

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