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Restructuring and Other Charges, Net | 9 Months Ended
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Sep. 30, 2021
Restructuring and Related Activities [Abstract] |
Restructuring and Other Charges, Net | RESTRUCTURING AND OTHER CHARGES Restructuring and other charges primarily consist of separation costs for employees including severance, outplacement and other employee benefit costs ("Severance"), charges related to the write-down of fixed assets of plants to be closed ("Fixed asset write-down") and all other related restructuring ("Other") costs. All restructuring and other charges are separately stated on the Consolidated Statements of Income and Comprehensive (Loss) Income. Frutarom Integration Initiative In connection with the acquisition of Frutarom, the Company has been executing an integration plan that, among other initiatives, seeks to optimize its manufacturing network (the "Frutarom Integration Initiative"). As part of the Frutarom Integration Initiative, the Company now expects to close approximately 30 manufacturing sites with most of the closures targeted to occur by the end of 2022. Between 2019 and 2020, the Company completed the closure of 21 sites. During the nine months ended September 30, 2021, the Company completed the closure of one site. Since the inception of the initiative through September 30, 2021, the Company has closed 22 sites and expensed total costs of approximately $34 million. Total costs for the program are expected to be approximately $43 million including cash and non-cash items through 2022. 2019 Severance Program During the year ended December 31, 2019, the Company incurred severance charges related to approximately 190 headcount reductions, excluding those previously mentioned under the Frutarom Integration Initiative. The headcount reductions primarily related to the Scent business unit with additional amounts related to headcount reductions in all business units associated with the establishment of a new shared service center in Europe. Since the inception of the program, the Company has expensed approximately $21 million to date. As of September 30, 2021, the program is largely completed. N&B Merger Restructuring Liability For the nine months ended September 30, 2021, the Company incurred approximately $26 million of charges related to severance for approximately 200 headcount reductions that will or have occurred in 2021. Changes in Restructuring Liabilities Changes in restructuring liabilities by program during the nine months ended September 30, 2021 were as follows:
(DOLLARS IN MILLIONS) | Balance at December 31, 2020 |  | Additional Charges (Reversals), Net |  | Non-Cash Charges |  | Cash Payments |  | Impact of N&B Merger(2) |  | Balance at September 30, 2021
Frutarom Integration Initiative |  |  |  |  |  |  |  |  |  |  |
Severance | $ | 3 |  |  | $ | 3 |  |  | $ | — |  |  | $ | (2) |  |  | $ | — |  |  | $ | 4 |
Fixed asset write down | — |  |  | 4 |  |  | (4) |  |  | — |  |  | — |  |  | — |
Other(1) | 3 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 3 |
2019 Severance Plan |  |  |  |  |  |  |  |  |  |  |
Severance | 6 |  |  | — |  |  | — |  |  | (1) |  |  | — |  |  | 5 |
Other Restructuring Charges |  |  |  |  |  |  |  |  |  |  |
Severance | 2 |  |  | — |  |  | — |  |  | (1) |  |  | — |  |  | 1 |
Other(3) | — |  |  | 1 |  |  | — |  |  | (1) |  |  | — |  |  | — |
N&B Merger Restructuring Liability |  |  |  |  |  |  |  |  |  |  |
Severance | — |  |  | 26 |  |  | — |  |  | (7) |  |  | 4 |  |  | 23 |
Total restructuring | $ | 14 |  |  | $ | 34 |  |  | $ | (4) |  |  | $ | (12) |  |  | $ | 4 |  |  | $ | 36 |
_______________________ (1)Other includes supplier contract termination costs, consulting and advisory fees. (2)Restructuring liabilities related to severance assumed as a result of the Merger with N&B. (3)Includes charges related to legal settlement costs. Charges by Segment The following table summarizes the total amount of costs incurred in connection with these restructuring programs by segment:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
(DOLLARS IN MILLIONS) | 2021 |  | 2020 |  | 2021 |  | 2020
Nourish | $ | 5 |  |  | $ | 1 |  |  | $ | 25 |  |  | $ | 8 |
Health & Biosciences | 1 |  |  | — |  |  | 5 |  |  | — |
Scent | — |  |  | — |  |  | 3 |  |  | — |
Pharma Solutions | — |  |  | — |  |  | 1 |  |  | — |
Total Restructuring and other charges | $ | 6 |  |  | $ | 1 |  |  | $ | 34 |  |  | $ | 8 |

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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/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(e)) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI http://asc.fasb.org/topic&trid=2175745 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 + Details
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