Restructuring and Other Charges (Tables)

9 Months Ended

Sep. 30, 2015

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:


	Third quarter ended September 30,					Nine months ended September 30,
	2015			2014		2015		2014
Alumina	$	38		$	1	$	55	$	8
Primary Metals		11			193		209		608
Global Rolled Products		(17	)		13		119		126
Engineered Products and Solutions		22			—		33		1
Transportation and Construction Solutions		3			—		6		3

Segment total		57			207		422		746
Corporate		9			2		38		34

Total restructuring and other charges	$	66		$	209	$	460	$	780

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, 2013	$	96		$	42		$	138

2014:
Cash payments		(191	)		(22	)		(213	)
Restructuring charges		259			194			453
Other*		(66	)		(180	)		(246	)

Reserve balances at December 31, 2014		98			34			132

2015:
Cash payments		(100	)		(9	)		(109	)
Restructuring charges		111			89			200
Other*		(52	)		(90	)		(142	)

Reserve balances at September 30, 2015	$	57		$	24		$	81

Other includes reversals of previously recorded restructuring charges and the effects of foreign currency translation. In the 2015 nine-month period, Other for layoff costs also included a reclassification of $28 in pension and other postretirement benefits costs, as this obligation was included in Alcoa’s separate liability for pension and other postretirement benefit obligations (see Note M). Additionally in the 2015 nine-month period, Other for other exit costs also included a reclassification of the following restructuring charges: $45 in asset retirement and $29 in environmental obligations, as these liabilities were included in Alcoa’s separate reserves for asset retirement obligations and environmental remediation (see Note G). In 2014, Other for layoff costs also included a reclassification of $26 in pension costs, as this obligation was included in Alcoa’s separate liability for pension obligations. Additionally in 2014, Other for other exit costs also included a reclassification of the following restructuring charges: $95 in asset retirement and $47 in environmental obligations, as these liabilities were included in Alcoa’s separate reserves for asset retirement obligations and environmental remediation.