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RESTRUCTURING AND OTHER COSTS
 12 Months Ended
Dec. 31, 2021
Restructuring and Related Activities [Abstract]  
RESTRUCTURING AND OTHER COSTS RESTRUCTURING AND OTHER COSTS
During the year ended December 31, 2021, the Company recorded net restructuring and other costs of $20 million, which consists primarily of severance and other restructuring costs of $23 million, offset by adjustments to inventory reserve of $3 million.

During the year ended December 31, 2020, the Company recorded restructuring and other costs of $123 million which consists primarily of inventory write-downs of $31 million, accelerated depreciation of $14 million, severance costs of $23 million, indefinite-lived intangible asset impairment of $39 million, and other impairments of $8 million.

During the year ended December 31, 2019, the Company recorded restructuring and other costs of $128 million, which consists primarily of inventory write-downs of $20 million, accelerated depreciation of $3 million, severance costs of $37 million, fixed asset impairments of $33 million, and $9 million related to impairments of both definite-lived and indefinite-lived intangible assets.

The details of total restructuring and other costs for the years ended 2021, 2020 and 2019 were as follows:

Affected Line Item in the Consolidated Statements of OperationsYear Ended December 31,
(in millions)202120202019
Cost of products sold$(3)$44 $25 
Selling, general, and administrative expenses6 2 23 
Restructuring and other costs17 77 81 
Other income and expenses— — (1)
Total restructuring and other costs$20 $123 $128 

Restructuring Programs and Accruals

In 2018, the Board of Directors of the Company approved a plan to restructure and simplify the Company’s business, which was expanded in 2020 for certain portfolio optimization objectives including the exit of the Company's traditional orthodontics business as well as portions of its laboratory business. These plans are nearing completion as of the end of 2021 and are expected to result in total charges of approximately $345 million, of which $321 million has been incurred as of December 31, 2021. For the year ended December 31, 2021, the Company made a $3 million adjustment related to inventory reserves and recorded severance costs of $2 million related to these plans. Remaining expenses in 2021 pertain to minor restructuring actions taken during the year. These expenses are included in the above table.

The Company's restructuring accruals at December 31, 2021 were as follows:
Severance
(in millions)2019 and Prior Plans2020 Plans2021 PlansTotal
Balance at December 31, 2020$12 $17 $— $29 
Provisions and adjustments3 3 13 19 
Amounts applied(10)(11)(4)(25)
Change in estimates(2)(7)— (9)
Balance at December 31, 2021$3 $2 $9 $14 
Other Restructuring Costs
(in millions)2019 and Prior Plans2020 Plans2021 PlansTotal
Balance at December 31, 2020$3 $2 $— $5 
Provisions and adjustments2 5 3 10 
Amounts applied(2)(5)(3)(10)
Balance at December 31, 2021$3 $1 $— $4 


The cumulative amounts for the provisions and adjustments and amounts applied for all the plans by segment were as follows:
(in millions)December 31, 2020
Provisions and
 Adjustments
Amounts
Applied
Change in EstimatesDecember 31, 2021
Technologies & Equipment$16 $9 $(14)$(4)$7 
Consumables17 15 (16)(5)11 
All Other1 5 (5)(1)— 
Total$34 $29 $(35)$(10)$18 


The Company's restructuring accruals at December 31, 2020 were as follows:
Severances
(in millions)2018 and Prior Plans2019 Plans2020 PlansTotal
Balance at December 31, 2019$7 $20 $— $27 
Provisions and adjustments2 2 28 32 
Amounts applied(4)(8)(9)(21)
Change in estimates— (7)(2)(9)
Balance at December 31, 2020$5 $7 $17 $29 
Other Restructuring Costs
(in millions)2018 and Prior Plans2019 Plans2020 PlansTotal
Balance at December 31, 2019$3 $— $— $3 
Provisions and adjustments— 1 3 4 
Amounts applied— (1)(1)(2)
Balance at December 31, 2020$3 $— $2 $5 

The cumulative amounts for the provisions and adjustments and amounts applied for all the plans by segment were as follows:
(in millions)December 31, 2019
Provisions and
 Adjustments
Amounts
Applied
Change in EstimatesDecember 31, 2020
Technologies & Equipment$19 $16 $(12)$(7)$16 
Consumables11 16 (8)(2)17 
All Other— 4 (3)— 1 
Total$30 $36 $(23)$(9)$34