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Restructuring and Other Initiatives
 6 Months Ended
Jun. 30, 2023
Restructuring and Related Activities [Abstract]  
Restructuring and Other Initiatives Restructuring and Other Initiatives
We have executed various restructuring and other initiatives and we may execute additional initiatives in the future, if necessary, to streamline manufacturing capacity and reduce other costs to improve the utilization of remaining facilities. To the extent these programs involve voluntary separations, a liability is generally recorded at the time offers to employees are accepted. To the extent these programs provide separation benefits in accordance with pre-existing agreements, a liability is recorded once the amount is probable and reasonably estimable. If employees are involuntarily terminated, a liability is generally recorded at the communication date. Related charges are recorded in Automotive and other cost of sales and Automotive and other selling, general and administrative expense.

The following table summarizes the reserves and charges related to restructuring and other initiatives, including postemployment benefit reserves and charges:
Three Months EndedSix Months Ended
June 30, 2023June 30, 2022June 30, 2023June 30, 2022
Balance at beginning of period$1,450 $171 $520 $285 
Additions, interest accretion and other255 5 1,235 3 
Payments(554)(18)(605)(122)
Revisions to estimates and effect of foreign currency1 (5)1 (14)
Balance at end of period$1,151 $152 $1,151 $152 
In the three and six months ended June 30, 2023, restructuring and other initiatives included strategic activities in GMNA related to Buick dealerships. We recorded charges of $246 million and $345 million in the three and six months ended June 30, 2023, which are included in the table above, and incurred $355 million in net cash outflows resulting from these dealer restructurings in the six months ended June 30, 2023, in addition to the charges of $511 million and net cash outflows of $120 million in the year ended December 31, 2022. The remaining $381 million is expected to be paid by the end of 2023.

Additionally, on March 9, 2023, we announced a voluntary separation program (VSP) to accelerate attrition related to the cost reduction program announced in January 2023. We recorded charges in GMNA of $875 million in the six months ended June 30, 2023, primarily related to employee separation charges, which are reflected in the table above. We incurred $229 million of cash outflows resulting from the VSP in the six months ended June 30, 2023. We expect remaining cash outflows related to these activities of approximately $650 million to be substantially complete by the end of 2023.