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Restructuring and Other Charges | 3 Months Ended
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Mar. 31, 2017
Restructuring and Related Activities [Abstract] |
Restructuring and Other Charges | D. Restructuring and Other Charges In the first quarter of 2017, Arconic recorded Restructuring and other charges of $73 ($69 after-tax), which included $19 ($13 after-tax) for layoff costs related to cost reduction initiatives including the separation of approximately 328 employees (114 in the Engineered Products and Solutions segment, 132 in the Global Rolled Products segment, 40 in the Transportation and Construction Solutions segment, and 42 in Corporate); a charge of $60 ($60 after-tax) related to the sale of the Fusina, Italy rolling mill; a net benefit of $5 ($3 after-tax) for other miscellaneous items; and a favorable benefit of $1 ($1 after-tax) for the reversal of a number of small layoff reserves related to prior periods. In the first quarter of 2016, Arconic recorded Restructuring and other charges of $16 ($11 after-tax), which included $17 ($11 after-tax) for layoff costs, including the separation of approximately 530 employees (500 in the Engineered Products and Solutions segment and 30 in the Global Rolled Products segment) and a favorable benefit of $1 ($0 after-tax) for the reversal of a number of small layoff reserves related to prior periods. Arconic 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, |
|  | 2017 |  |  | 2016 |
Engineered Products and Solutions |  | $ | 6 |  |  | $ | 8 |
Global Rolled Products |  |  | 57 |  |  |  | 2 |
Transportation and Construction Solutions |  |  | 3 |  |  |  | — |
Segment Total |  |  | 66 |  |  |  | 10 |
Corporate |  |  | 7 |  |  |  | 6 |
Total Restructuring and other charges |  | $ | 73 |  |  | $ | 16 |
As of March 31, 2017, approximately 5 of the 328 employees associated with 2017 restructuring programs, approximately 1,075 of the 1,800 employees associated with 2016 restructuring programs, and approximately 1,120 of the 1,220 employees (previously 1,240 – updated to reflect employees accepting other positions within Arconic and natural attrition) associated with the 2015 restructuring programs were separated. Most of the remaining separations for the 2017 restructuring programs and all of the remaining separations for the 2016 and 2015 restructuring programs are expected to be completed by the end of 2017. In the 2017 first quarter, cash payments of $1, $14 and $3 were made against the layoff reserves related to 2017, 2016 and 2015 restructuring programs, respectively. Activity and reserve balances for restructuring charges were as follows:
|  | Layoff costs |  |  | Other exit costs |  |  | Total |
Reserve balances at December 31, 2015 |  | $ | 84 |  |  | $ | 9 |  |  | $ | 93 |
2016: |  |  |  |  |  |  |  |  |  |  |  |
Cash payments |  |  | (73 | ) |  |  | (13 | ) |  |  | (86 | )
Restructuring charges |  |  | 70 |  |  |  | 27 |  |  |  | 97 |
Other* |  |  | (31 | ) |  |  | (14 | ) |  |  | (45 | )
Reserve balances at December 31, 2016 |  |  | 50 |  |  |  | 9 |  |  |  | 59 |
2017: |  |  |  |  |  |  |  |  |  |  |  |
Cash payments |  |  | (18 | ) |  |  | (4 | ) |  |  | (22 | )
Restructuring charges |  |  | 20 |  |  |  | — |  |  |  | 20 |
Other* |  |  | (2 | ) |  |  | (1 | ) |  |  | (3 | )
Reserve balances at March 31, 2017 |  | $ | 50 |  |  | $ | 4 |  |  | $ | 54 |
* | Other includes reversals of previously recorded restructuring charges and the effects of foreign currency translation. In 2016, Other for other exit costs also included reclassifications of $8 in asset retirement, $2 in environmental obligations and $4 in legal obligations as these liabilities were included in Arconic’s separate reserves for asset retirement obligations, environmental remediation and legal costs.
The remaining reserves are expected to be paid in cash during the remainder of 2017, except for approximately $1 to $5, which is expected to be paid over the next several years for ongoing site remediation work and special layoff benefit payments.

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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 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=27011515&loc=d3e140904-122747 Reference 2: 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=27011515&loc=d3e140864-122747 Reference 3: 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 + Details
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