Ashland periodically implements company-wide restructuring programs related to acquisitions, divestitures and other cost reduction programs in order to enhance profitability through streamlined operations and an improved overall cost structure.

During fiscal 2018, Ashland announced and initiated a company-wide cost reduction program as a result of ongoing strategic asset plans and activities. As part of this restructuring program, Ashland announced a voluntary severance offer (VSO) to certain qualifying employees that was formally approved during 2018. Additionally, during fiscal 2018, an involuntary program for employees was also initiated as part of the restructuring program. The VSO and involuntary programs resulted in a severance charge of $36 million during the September 2018 quarter of fiscal 2018.

During the three and nine months ended June 30, 2019, these programs resulted in additional severance expense of $3 million and $7 million, respectively, which was primarily recorded within the selling, general and administrative expense caption of the Statement of Consolidated Comprehensive Income (Loss). No charges were incurred for the three or nine months ended June 30, 2018. As of June 30, 2019, the severance reserve for the company-wide restructuring program was $14 million.

Ashland incurred zero and $8 million of lease abandonment charges during the three and nine months ended June 30, 2019, respectively, due to the exit from certain office facilities in conjunction with the company-wide cost reduction program. Charges of $8 million were incurred for the three or nine months ended June 30, 2018. The costs related to these reserves were recorded within the selling, general and administrative expense caption of the Statements of Consolidated Comprehensive Income (Loss) and are paid over the remaining lease terms. As of June 30, 2019, the reserve for facility costs was $8 million.

The following table details at June 30, 2019, the amount of restructuring reserves related to the programs discussed above, and the related activity in these reserves during the nine months ended June 30, 2019. The severance and facility cost reserves were primarily recorded within accrued expenses and other liabilities in the Condensed Consolidated Balance Sheet as of June 30, 2019.

(In millions)	Severance costs			Facility costs			Total
Balance as of September 30, 2018		36			7			43
Restructuring reserve		7			8			15
Utilization (cash paid)		(29	)		(7	)		(36	)
Balance as of June 30, 2019	$	14		$	8			22

During the nine months ended June 30, 2019, Specialty Ingredients committed to a cost reduction plan within an existing manufacturing facility. As a result, Ashland incurred restructuring charges of zero and $47 million for the three and nine months ended June 30, 2019, respectively. These charges were recorded primarily within the cost of sales caption of the Statements of Consolidated Comprehensive Income (Loss) consisting of $38 million of accelerated depreciation and amortization, $5 million of severance and $4 million of plant closure costs during the nine months ended June 30, 2019. As of June 30, 2019, there was a restructuring reserve of $1 million related to the $5 million of severance costs and $2 million related to the $4 million of plant closure costs. The restructuring plan is expected to be completed during fiscal 2019.