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Restructuring and Other Charges | 12 Months Ended
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Dec. 31, 2022
Restructuring and Related Activities [Abstract] |
Restructuring and Other Charges | RESTRUCTURING AND OTHER CHARGES Restructuring and other charges primarily consist of separation costs for employees including severance, outplacement and other benefit (“Severance”) costs as well as costs related to plant closures, principally related to fixed asset write-downs (“Fixed asset write-down”) and all other related restructuring (“Other”) costs. All restructuring and other charges are separately stated on the Consolidated Statements of (Loss) 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 expects to close approximately 30 manufacturing sites with all closures targeted to occur by the end of 2023. Since the inception of the initiative through December 31, 2022, the Company has closed 22 sites and expensed total costs of approximately $39 million. Total costs for the program are expected to be approximately $42 million including cash and non-cash items. 2019 Severance Program During 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 program’s inception, the Company has expensed approximately $15 million. As of the third quarter of 2022, the program is complete. 2017 Productivity Program In connection with 2017 Productivity Program, the Company recorded $24 million of charges related to personnel costs and lease termination costs since the program's inception. As of December 31, 2020, the program was completed. Other Restructuring Charges For 2022, 2021 and 2020, the Company incurred total charges of approximately $4 million primarily related to the severance costs in connection with the closure of a facility in Germany. N&B Merger Restructuring Liability For 2022, the Company incurred approximately $15 million of charges related to severance, lease termination costs, and lease impairment charges. Since the inception of the restructuring activities, there have been approximately 240 headcount reductions and the Company has expensed approximately $45 million. Changes in Restructuring Liability Movements in severance-related accruals during 2020, 2021 and 2022 are as follows:
(DOLLARS IN MILLIONS) | Balance at January 1, 2020 |  | Additional Charges (Reversals), Net |  | Non-Cash Charges |  | Cash Payments |  | Balance at December 31, 2020
2017 Productivity Program |  |  |  |  |  |  |  |  |
Severance | $ | 1 |  |  | $ | (1) |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Frutarom Integration Initiative |  |  |  |  |  |  |  |  |
Severance | 4 |  |  | 2 |  |  | — |  |  | (3) |  |  | 3 |
Fixed asset write down | — |  |  | 12 |  |  | (12) |  |  | — |  |  | — |
Other(1) | 3 |  |  | 2 |  |  | — |  |  | (2) |  |  | 3 |
2019 Severance Program |  |  |  |  |  |  |  |  |
Severance | 13 |  |  | (1) |  |  | — |  |  | (6) |  |  | 6 |
Other Restructuring Charges |  |  |  |  |  |  |  |  |
Severance | — |  |  | 3 |  |  | — |  |  | (1) |  |  | 2 |
Total restructuring | $ | 21 |  |  | $ | 17 |  |  | $ | (12) |  |  | $ | (12) |  |  | $ | 14 |
(DOLLARS IN MILLIONS) | Balance at January 1, 2021 |  | Additional Charges (Reversals), Net |  | Non-Cash Charges |  | Cash Payments |  | Balance at December 31, 2021
Frutarom Integration Initiative |  |  |  |  |  |  |  |  |
Severance | $ | 3 |  |  | $ | 5 |  |  | $ | — |  |  | $ | (3) |  |  | $ | 5 |
Fixed asset write down | — |  |  | 5 |  |  | (5) |  |  | — |  |  | — |
Other(1) | 3 |  |  | — |  |  | — |  |  | — |  |  | 3 |
2019 Severance Program |  |  |  |  |  |  |  |  |
Severance | 6 |  |  | — |  |  | — |  |  | (1) |  |  | 5 |
Other Restructuring Charges |  |  |  |  |  |  |  |  |
Severance | 2 |  |  | — |  |  | — |  |  | (1) |  |  | 1 |
Other(2) | — |  |  | 1 |  |  | — |  |  | (1) |  |  | — |
N&B Merger Restructuring Liability |  |  |  |  |  |  |  |  |
Severance | — |  |  | 27 |  |  | — |  |  | (12) |  |  | 15 |
Other(3) | — |  |  | 3 |  |  | (3) |  |  | — |  |  | — |
Total restructuring | $ | 14 |  |  | $ | 41 |  |  | $ | (8) |  |  | $ | (18) |  |  | $ | 29 |
(DOLLARS IN MILLIONS) | Balance at January 1, 2022 |  | Additional Charges (Reversals), Net |  | Non-Cash Charges |  | Cash Payments |  |  |  | Balance at December 31, 2022
Frutarom Integration Initiative |  |  |  |  |  |  |  |  |  |  |
Severance | $ | 5 |  |  | $ | 1 |  |  | $ | — |  |  | $ | (2) |  |  |  |  | $ | 4 |
Fixed asset write down | — |  |  | 3 |  |  | (3) |  |  | — |  |  |  |  | — |
Other(1) | 3 |  |  | (2) |  |  | — |  |  | (1) |  |  |  |  | — |
2019 Severance Program |  |  |  |  |  |  |  |  |  |  |
Severance | 5 |  |  | (5) |  |  | — |  |  | — |  |  |  |  | — |
Other Restructuring Charges |  |  |  |  |  |  |  |  |  |  |
Severance | 1 |  |  | — |  |  | — |  |  | — |  |  |  |  | 1 |
N&B Merger Restructuring Liability |  |  |  |  |  |  |  |  |  |  |
Severance | 15 |  |  | 8 |  |  | — |  |  | (14) |  |  |  |  | 9 |
Other(3) | — |  |  | 7 |  |  | (2) |  |  | (4) |  |  |  |  | 1 |
Total restructuring | $ | 29 |  |  | $ | 12 |  |  | $ | (5) |  |  | $ | (21) |  |  |  |  | $ | 15 |
_______________________ (1)Includes supplier contract termination costs, consulting and advisory fees. (2)Includes charges related to legal settlement costs. (3)Includes lease impairment charges and losses incurred from restructuring activities as a result of the Merger with N&B. Charges by Segment The following table summarizes the total amount of costs incurred in connection with these restructuring programs and activities by segment:
| December 31,
(DOLLARS IN MILLIONS) | 2022 |  | 2021 |  | 2020
Nourish | $ | 8 |  |  | $ | 32 |  |  | $ | 10 |
Health & Biosciences | 2 |  |  | 5 |  |  | — |
Scent | 1 |  |  | 3 |  |  | 7 |
Pharma Solutions | 1 |  |  | 1 |  |  | — |
Total Restructuring and other charges | $ | 12 |  |  | $ | 41 |  |  | $ | 17 |

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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 https://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 https://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 https://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 https://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 https://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 + Details
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