The Company recorded restructuring and other items as follows:


	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2022		2021		2022		2021
Asset sales and impairments	$	—	$	(13)	$	(115)	$	(14)
Restructuring	(4)		7		34		21
Other costs / (income)	3		(5)		6		(49)

	$	(1)	$	(11)	$	(75)	$	(42)

For the nine months ended September 30, 2022, asset sales and impairments primarily relates to the $113 gain on sale of the Kiwiplan business. See Note C for more information on the sale. For the three and nine months ended September 30, 2021, asset sales and impairments includes gains on various asset sales.

For the nine months ended September 30, 2022, restructuring included $29 of charges related to an overhead cost reduction program initiated by the Company's Transit Packaging segment. The Company expects to reduce headcount by approximately 600 employees.

For the three and nine months ended September 30, 2021, restructuring primarily included charges related to internal reorganizations within the Transit Packaging division and headcount reductions across segments.

For the nine months ended September 30, 2021, other income included gains of $30 arising from favorable court rulings in lawsuits brought by certain of the Company's Brazilian subsidiaries asserting they were overcharged by the local tax authorities for indirect taxes paid in prior years.

At September 30, 2022, the Company had a restructuring accrual of $24, primarily related to the headcount reductions and other internal reorganizations within the Transit Packaging segment. The Company expects to pay these amounts over the next twelve months.