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Restructuring Costs
 9 Months Ended
Sep. 30, 2021
Restructuring and Related Activities [Abstract]  
Restructuring Costs Restructuring Costs
Restructuring provisions were determined based on estimates prepared at the time the restructuring actions were approved by management and are periodically updated for changes. Restructuring amounts also include amounts recognized as incurred.

Restructuring costs, net incurred by reportable business segments for all restructuring activities for the periods indicated are as follows (in millions):
Three Months Ended
September 30, 		Nine Months Ended
 September 30,
2021202020212020
Commercial Solutions$1 $— $1 $2 
Home Appliances— 1 4 1 
Home Solutions— 1 3 6 
Learning and Development— 1 1 2 
Outdoor and Recreation2 1 3 2 
Corporate3 — 4 1 
$6 $4 $16 $14 

Accrued restructuring costs activity for the nine months ended September 30, 2021 are as follows (in millions):
Balance at December 31, 2020Restructuring
Costs, Net		PaymentsBalance at
 September 30, 2021
Severance and termination costs$7 $13 $(8)$12 
Contract termination and other costs4 3 (5)2 
$11 $16 $(13)$14 

2020 Restructuring Plan

The Company’s 2020 restructuring program, which was initiated during the second quarter of 2020 largely in response to the impact of the COVID-19 pandemic, was designed to reduce overhead costs, streamline certain underperforming operations and improve future profitability. The restructuring costs, which impact all segments, include employee-related costs, including severance and other termination benefits. During the nine months ended September 30, 2021, the Company recorded restructuring charges of $9 million. During the three and nine months ended September 30, 2020, the Company recorded $4 million and $12 million, respectively. In connection with the program, the Company has incurred cumulative charges of $28 million since inception. This restructuring program is substantially complete and all cash payments are expected to be paid within one year of charges incurred.
Accelerated Transformation Plan

During the nine months ended September 30, 2020 the company recorded restructuring charges of $2 million in connection with the Company's completed Accelerated Transformation Plan (“ATP”). The Company's ATP was designed in part, to divest the Company's non-core consumer businesses and focus on the realignment of the Company's management structure and overall costs structure as a result of the completed divestitures.

Other Restructuring and Restructuring-Related Costs
The Company regularly incurs other restructuring and restructuring-related costs in connection with various discrete initiatives. Restructuring-related costs are recorded in cost of products sold and SG&A in the Condensed Consolidated Statements of Operations based on the nature of the underlying costs incurred.