In the 2020 second quarter, Arconic Corporation recorded a net charge of $77 in Restructuring and other charges, which was comprised of the following components: a $55 charge for the settlement of certain employee retirement benefits (see Note G); a $17 charge for layoff costs associated with the separation of approximately 410 employees across the Company in response to the impact of COVID 19 (see Note A); a $12 credit for the reversal of reserves established in prior periods, including $5 related to an environmental matter (see Note O); an $11 charge for costs, of which $8 is for layoff costs associated with approximately 140 employees, related to the planned closure and related reorganizations of several small facilities in the Building and Construction Systems and Extrusions segments; a $4 charge for legacy non-income tax matters in Brazil; and a $2 charge for other items.

In the 2020 six-month period, Arconic Corporation recorded a net charge of $58 in Restructuring and other charges, which was comprised of the following components: the items included in the $77 described above; a $25 net gain related to the sales of an extrusions plant in South Korea and an aluminum rolling mill in Brazil (see Note N); a $2 charge for an allocation of ParentCo’s corporate restructuring activity (see Cost Allocations in Note A); and a $4 charge for other items.

In the 2019 second quarter and six-month period, Arconic Corporation recorded a net charge of $38 and $40, respectively, in Restructuring and other charges, which were comprised of the following components: a $14 and $25 charge, respectively, for layoff costs, including the separation of approximately 95 and 250 employees, respectively, (all within the Rolled Products and Building and Construction Systems segments); a $10 charge (both periods) for the impairment of the carrying value of a tradename intangible asset; a $12 charge and a $3 net charge, respectively, for an allocation of ParentCo’s corporate restructuring activity (see Cost Allocations in Note A); and a $2 net charge (both periods) for other items.

Arconic Corporation does not include Restructuring and other charges in the results of its reportable segments. The impact of allocating such charges to segment results would have been as follows:


	Second quarter ended June 30,						Six months ended June 30,
	2020		2019		2020		2019
Rolled Products	$	7	$	2	$	16	$	8
Building and Construction Systems	5		24		6		29
Extrusions	3		—		(28)		—
Segment total	15		26		(6)		37
Corporate	62		12		64		3
	$	77	$	38	$	58	$	40

As of June 30, 2020, approximately 150 of the 550 employees associated with 2020 restructuring programs and approximately 320 of the 380 (previously 480) employees associated with 2019 restructuring programs were separated. The total number of employees associated with 2019 restructuring programs was updated to reflect the reversal of a program initiated by ParentCo in 2019, natural attrition, and employees initially identified for separation accepting other positions within the Company. The remaining separations for the 2020 and 2019 restructuring programs are expected to be completed during the remainder of 2020. In the 2020 second quarter and six-month period, Arconic Corporation made cash payments of $5 (both periods) against layoff reserves related to 2020 restructuring programs and $2 and $6, respectively, against layoff reserves related to 2019 restructuring programs.


	Layoff costs		Other costs		Total
Reserve balances at December 31, 2018	$	1	$	3	$	4
Cash payments	(12)		(3)		(15)
Restructuring charges	30		2		32
Other⁽¹⁾	1		(1)		—
Reserve balances at December 31, 2019	20		1		21
Separation-related adjustments⁽²⁾	2		—		2
Cash payments	(11)		(2)		(13)
Restructuring charges	25		2		27
Other⁽¹⁾	(7)		—		(7)
Reserve balances at June 30, 2020⁽³⁾	$	29	$	1	$	30

(3) The remaining reserves are expected to be paid in cash during the remainder of 2020, with the exception of $7 that is expected to be paid in 2021 related to special termination benefits.