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Restructuring Charges
6 Months Ended
Jun. 30, 2022
Restructuring and Related Activities [Abstract]  
Restructuring Charges Restructuring and Asset Impairment Charges
Restructuring
From time to time, the Company will incur costs related to restructuring actions in order to optimize our cost base and more strategically position itself. During the three and six months ended June 30, 2022, we incurred restructuring charges of $6 million. We incurred these charges primarily as a continuation of our efforts to reposition our European and North American businesses to optimize our cost structure and improve our operational efficiency and effectiveness.The charges included the reduction of headcount across all segments.
During the three and six months ended June 30, 2021, we recognized restructuring charges of $3 million and $8 million, respectively, of which $2 million and $6 million relate to actions previously announced in 2020. These charges included reduction of headcount across all segments and asset impairments within our Measurement & Control Solutions segment.
The following table presents the components of restructuring expense and asset impairment charges:
Three Months EndedSix Months Ended
June 30,June 30,
(in millions)2022202120222021
By component:
Severance and other charges$6 $$6 $
Asset impairment —  
Reversal of restructuring accruals (1) (1)
Total restructuring charges$6 $$6 $
Asset impairment charges1 — 1 
Total restructuring and asset impairment charges$7 $$7 $
By segment:
Water Infrastructure$2 $$2 $
Applied Water1 — 1 
Measurement & Control Solutions4 — 4 
The following table displays a roll-forward of the restructuring accruals, presented on our Condensed Consolidated Balance Sheets within "Accrued and other current liabilities" and "Other non-current accrued liabilities", for the six months ended June 30, 2022 and 2021:
(in millions)20222021
Restructuring accruals - January 1$7 $29 
Restructuring charges, net6 
Cash payments(5)(18)
Asset impairment (1)
Restructuring accruals - June 30$8 $18 
By segment:
Water Infrastructure$1 $
Applied Water 
Measurement & Control Solutions4 11 
Regional selling locations (a)1 
Corporate and other2 — 
(a)Regional selling locations consist primarily of selling and marketing organizations and related support services that incurred restructuring expense that was allocated to the segments. The liabilities associated with restructuring expense were not allocated to the segments.
The following table presents expected restructuring spend in 2022 and thereafter:
(in millions)Water InfrastructureApplied WaterMeasurement & Control SolutionsCorporateTotal
Actions Commenced in 2022:
Total expected costs$$$$— $
Costs incurred during Q1 2022— — — — — 
Costs incurred during Q2 2022— 
Total expected costs remaining$ $ $1 $ $1 
Actions Commenced in 2021:
Total expected costs$$— $$— $
Costs incurred during 2021— — — 
Costs incurred during Q1 2022— — — — — 
Costs incurred during Q2 2022— — — — — 
Total expected costs remaining$ $ $1 $ $1 
The Water Infrastructure, Applied Water and Measurement & Control Solutions actions commenced in 2022 consist primarily of severance charges. The Water Infrastructure and Applied Water actions are complete and the Measurement & Control Solutions actions are expected to continue through the end of 2022.
The Water Infrastructure and Measurement & Control Solutions actions commenced in 2021 consist primarily of severance charges. The Water Infrastructure actions are complete and the Measurement & Control Solutions actions are expected to continue through the end of 2022.
During the second quarter of 2022, we also incurred charges of $1 million within the Measurement & Control Solutions segment, related to actions commenced prior to 2021.