
	Year Ended December 31,
(in Millions)	2022		2021		2020
Restructuring charges (income)	$	(26.1)	$	41.1	$	42.6
Other charges (income), net	119.2		66.9		89.6
Total restructuring and other charges (income)	$	93.1	$	108.0	$	132.2

Restructuring charges (income)



(in Millions)	Severance and Employee Benefits		Other Charges (Income) (1)		Asset Disposal Charges (2)		Total
DuPont Crop restructuring	$	—	$	(49.9)	$	1.2	$	(48.7)
Regional realignment	3.8		4.1		—		7.9
Other items	2.1		2.6		10.0		14.7
Year ended December 31, 2022	$	5.9	$	(43.2)	$	11.2	$	(26.1)
DuPont Crop restructuring	$	1.2	$	4.5	$	11.0	$	16.7
Regional realignment	5.5		5.3		0.2		11.0
Other items	6.0		0.5		6.9		13.4
Year ended December 31, 2021	$	12.7	$	10.3	$	18.1	$	41.1
DuPont Crop restructuring	$	9.2	$	3.8	$	27.2	40.2

Other items	2.8		—		(0.4)		2.4
Year ended December 31, 2020	$	12.0	$	3.8	$	26.8	$	42.6

(1)Primarily represents third-party costs associated with miscellaneous restructuring activities. Other income, if applicable, primarily represents favorable developments on previously recorded exit costs and recoveries associated with restructuring. The year ended December 31, 2022 includes the recognition of a gain for land disposition, described below.

(2)Primarily represents asset write-offs (recoveries), and accelerated depreciation and impairment charges on long-lived assets, which were or are to be abandoned. To the extent incurred, the acceleration effect of re-estimating settlement dates and revised cost estimates associated with asset retirement obligations due to facility shutdowns, are also included within the asset disposal charges.

On November 1, 2017, we completed the acquisition of the DuPont Crop Protection Business. See Note 5 "Acquisitions" to the consolidated financial statements included within this Form 10-K for more details. As also discussed in Note 5, we completed the integration of the DuPont Crop Protection Business in 2020 except for the completion of certain in-flight initiatives including restructuring program efforts. For the year ended December 31, 2022, we recognized income of $48.7 million, which primarily reflects the gain recorded in the fourth quarter on the disposition of a manufacturing site, slightly offset by other restructuring charges. For the years ended December 31, 2021 and December 31, 2020, we incurred restructuring charges of $16.7 million and $40.2 million, respectively, which primarily represented severance and other employee related costs as well as accelerated depreciation on fixed assets for the planned exit of certain facilities.

During December 2022, we finalized a land transfer agreement with the Shanghai Municipal People's Government. Under the terms of the agreement, we relinquished control of a previously shutdown manufacturing facility that was acquired as part of the DuPont Crop Protection Business and that had been operating under a state- owned land use certificate. Previous shutdown charges associated with closing this plant were included in "Restructuring and other charges ("income")". As part of the land transfer, we received cash proceeds of $50.5 million for the disposition of land as well as a recognition of a gain in the same amount that was also included in the "Restructuring and other charges ("income")" line item.

In April 2021, we began to consolidate our EMEA regional headquarters to a new office location in Geneva, Switzerland. In January 2022, we began to consolidate our Asia Pacific operations into a single regional headquarters in Singapore. Restructuring charges related to regional realignment activities are primarily related to severance and employee relocation costs as well as other costs associated with the consolidation of these headquarters. Both transitions are substantially complete and any remaining future charges are not expected to be material.


(in Millions)	Balance at 12/31/20		Change in reserves (4)		Cash payments		Other (5)		Balance at 12/31/21 (6)		Change in reserves (4)		Cash payments		Other (5)		Balance at 12/31/22 (6)
DuPont Crop restructuring (1)	$	13.6	$	5.7	$	(10.5)	$	(0.2)	$	8.6	$	0.6	$	(4.7)	$	0.5	$	5.0
Regional realignment (2)	—		10.8		(6.8)		—		4.0		7.9		(9.3)		0.4		3.0

Other workforce related and facility shutdowns (3)	2.8		6.5		(7.0)		—		2.3		4.7		(4.2)		(0.2)		2.6

Total	$	16.4	$	23.0	$	(24.3)	$	(0.2)	$	14.9	$	13.2	$	(18.2)	$	0.7	$	10.6

headquarters for the years ended December 31, 2021 and 2022 and the consolidation of our Asia Pacific operations into a single regional headquarters in Singapore for the year ended December 31, 2022.

(4)Primarily severance, exited lease, contract termination and other miscellaneous exit costs. The accelerated depreciation and impairment charges associated with these restructurings that have impacted our property, plant and equipment or intangible balances are not included in this table.


	Year Ended December 31,
(in Millions)	2022		2021		2020
Environmental charges, net	$	34.7	$	27.1	$	24.9

Isagro Fluindapyr Acquisition	—		—		65.6
Exit from Russian Operations	76.8		—		—
Other items, net	7.7		39.8		(0.9)
Other charges (income), net	$	119.2	$	66.9	$	89.6

Environmental charges represent the net charges associated with environmental remediation at continuing operating sites. Environmental obligations for continuing operations primarily represent obligations at shut down or abandoned facilities within businesses that do not meet the criteria for presentation as discontinued operations.

As the Russia-Ukraine war continues, our values as a company as well as the sanctions imposed on, and cross-sanctions imposed and announced by, the Russian Federation led us to cease operations and business in Russia. This decision was made in mid-April of 2022 when we concluded that it was not sustainable to continue operations. As a result of this decision, we recorded a charge of approximately $76.8 million during the twelve months ended December 31, 2022. The charge primarily consists of noncash asset write offs, mainly working capital as well as the value of a packaging and formulation facility. This charge included approximately $7 million of cash that was stranded and not accessible to us.

In May 2020, we entered into a binding offer with Isagro S.p.A ("Isagro") to acquire the remaining rights for Fluindapyr active ingredient assets from Isagro. In July 2020, we entered into an asset sale and purchase agreement with Isagro. On October 2, 2020, we closed on the transaction with a purchase price of approximately $65 million. Fluindapyr was jointly developed by FMC and Isagro under a 2012 research and development collaboration agreement. The transaction provided us with full global rights to the Fluindapyr active ingredient, including key U.S., European, Asian, and Latin American fungicide markets. The transaction transfers to FMC all intellectual property, know-how, registrations, product formulations and other global assets of the proprietary broad-spectrum fungicide molecule.

The Fluindapyr acquisition did not meet the criteria within ASC 805 to qualify as a business and as a result it was treated as an asset acquisition. Based on the current development stage of the technology, the acquired assets have been classified as in-process research and development. As part of our evaluation, we consider the current development phase of the molecule being acquired. Molecules that have not received formal regulatory approval are still considered in process due to the inherent uncertainty with the approval process. As a result, these assets were immediately expensed. While this transaction resulted in an immediate expense of the purchase price under the accounting rules, this acquisition expands our fungicide portfolio by giving us full global rights to the Fluindapyr active ingredient and is an important strategic addition to our product line. We recorded charges totaling $65.6 million in 2020, including transaction costs.