Restructuring and Other Initiatives

We have previously executed various restructuring and other initiatives, and we plan to execute additional initiatives in the future, if necessary, in order to align manufacturing capacity and other costs with prevailing global automotive production and to improve the utilization of remaining facilities. Related charges are recorded in Automotive cost of sales and Automotive selling, general and administrative expense.

The following tables summarize the reserves related to restructuring and other initiatives (excluding restructuring reserves related to dealer wind-down agreements) and charges by segment, including postemployment benefit reserves and charges (dollars in millions):



	GMNA			GME			GMIO			GMSA			Total
Balance at January 1, 2012	$	884		$	687		$	1		$	12		$	1,584
Additions	97			9			4			2			112
Interest accretion and other	3			22			(1		)	—			24
Payments	(86		)	(192		)	—			(8		)	(286		)
Revisions to estimates	(12		)	(2		)	—			—			(14		)
Effect of foreign currency	8			16			—			—			24
Balance at March 31, 2012(a)	$	894		$	540		$	4		$	6		$	1,444



	GMNA			GME			GMIO			GMSA			Total
Balance at January 1, 2011	$	1,135		$	664		$	3		$	—		$	1,802
Additions	26			33			—			1			60
Interest accretion and other	7			24			—			—			31
Payments	(129		)	(205		)	(2		)	(1		)	(337		)
Revisions to estimates	7			—			—			—			7
Effect of foreign currency	16			34			—			—			50
Balance at March 31, 2011(a)	$	1,062		$	550		$	1		$	—		$	1,613

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(a)	The remaining cash payments related to these reserves for restructuring and other initiatives, including temporary layoff benefits of $357 million and $362 million at March 31, 2012 and March 31, 2011 for GMNA, primarily relate to postemployment benefits.

Three Months Ended March 31, 2012

GMNA recorded charges, interest accretion and other and revisions to estimates primarily related to cash severance incentive programs for skilled trade U.S. hourly employees.

Our 2011 UAW labor agreement included cash severance incentive programs which were completed at March 31, 2012 for skilled trade U.S. hourly employees. A total of 1,400 skilled trade U.S. hourly employees participated in these programs at a total cost of $99 million and was recorded upon irrevocable acceptances by both parties. Substantially all of the program cost was recorded in the three months ended March 31, 2012.

GME recorded charges, interest accretion and other primarily related to previously announced separation and early retirement programs in Germany. Through March 31, 2012, the separation programs had a total cost of $313 million and affected a total of 1,900 employees. We expect to incur an additional $0.1 billion to complete these programs, which will affect an additional 350 employees. To the extent these programs involve voluntary separations, no liabilities are recorded until offers to employees are accepted. If employees are involuntarily terminated, a liability is recorded at the communication date.

Three Months Ended March 31, 2011

GMNA recorded charges, interest accretion and other and revisions to estimates that increased the reserves primarily related to skilled trades U.S. hourly employees who participated in a special attrition program.

GME recorded charges and interest accretion and other for separation programs primarily related to previously announced programs in Germany.

Dealer Wind-downs

We market vehicles worldwide through a network of independent retail dealers and distributors. We determined that a reduction in the number of GMNA dealerships was necessary.

The following table summarizes GMNA's restructuring reserves related to dealer wind-down agreements (dollars in millions):



	Three Months Ended March 31,
	2012			2011
Balance at beginning of period	$	25		$	144
Additions and revisions to estimates	—			(6		)
Payments	(3		)	(80		)
Balance at end of period	$	22		$	58