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Restructuring and Other Items, net | 12 Months Ended
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Dec. 31, 2021
Restructuring and Other Items, net [Abstract] |
Restructuring and Other Items, net | Note 5. Restructuring and Other Items, net In the third quarter of 2021, PCA Corporation discontinued the use of PCC at their mill in Jackson, Alabama. As a result, the Company recorded a non-cash asset write-down of $0.7 million and $0.4 million in severance related and other closure costs for its Paper PCC satellite facility at this mill. During the third quarter of 2020, Domtar Corporation announced the permanent shut down of their previously idled paper machine at their mill in Ashdown, Arkansas. As a result, the Company recorded a non-cash asset write-down charge of $1.1 million for its Paper PCC satellite facility at this mill. During the second quarter of 2020, Verso Papers announced they would be idling two of their paper mills indefinitely. As a result, the Company recorded a non-cash asset write-down charge of $6.0 million and $0.3 million in severance related costs for its Paper PCC satellite facilities at these mills. The Company also recorded lease termination costs at one of these closed mills. During the second quarter of 2019, the Company initiated a restructuring and cost savings program to better align our costs and organizational structure with the current market environment. The Company recorded a $7.5 million non-cash asset write-down charge related to facilities and equipment no longer operating and deemed to be held for sale or discontinued and $5.7 million in other restructuring costs. The following table outlines the amount of restructuring charges recorded within the Consolidated Statements of Income and the segments they relate to:
Restructuring and Other Items, net |  | Year Ended December 31, |
(millions of dollars) |  | 2021 |  |  | 2020 |  |  | 2019 |
Asset Write-Downs |  |  |  |  |  |  |  |  |
Performance Materials |  | $ | — |  |  | $ | — |  |  | $ | 5.9 |
Specialty Minerals |  |  | 0.7 |  |  |  | 7.1 |  |  |  | 1.6 |
Total asset write-down charges |  | $ | 0.7 |  |  | $ | 7.1 |  |  | $ | 7.5 |
Severance and other costs |  |  |  |  |  |  |  |  |  |  |  |
Performance Materials |  | $ | — |  |  | $ | — |  |  | $ | 2.9 |
Specialty Minerals |  |  | 0.4 |  |  |  | 0.5 |  |  |  | 0.9 |
Refractories |  |  | — |  |  |  | — |  |  |  | 0.8 |
Corporate |  |  | — |  |  |  | — |  |  |  | 1.1 |
Total severance and other employee costs |  | $ | 0.4 |  |  | $ | 0.5 |  |  | $ | 5.7 |
Total restructuring and other items, net |  | $ | 1.1 |  |  | $ | 7.6 |  |  | $ | 13.2 |
At December 31, 2021 and 2020, the Company had $2.2 million and $3.6 million, respectively, included within other current liabilities within our Consolidated Balance Sheets for cash expenditures needed to satisfy remaining obligations under these reorganization initiatives. The Company expects to pay these amounts by the end of 2022. The following table is a reconciliation of our restructuring liability balance as of December 31, 2021 and 2020:
|  | December 31, |
(millions of dollars) |  | 2021 |  |  | 2020 |
Restructuring liability, beginning of period |  | $ | 3.6 |  |  | $ | 5.0 |
Additional provisions |  |  | 0.1 |  |  |  | 0.3 |
Cash payments |  |  | (1.5 | ) |  |  | (1.6 | )
Other |  |  | — |  |  |  | (0.1 | )
Restructuring liability, end of period |  | $ | 2.2 |  |  | $ | 3.6 |

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(e)) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI http://asc.fasb.org/topic&trid=2175745 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 + Details
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