Restructuring (Tables)

The following table summarizes the charges related to restructuring program activities by type of cost:



Year Ended December 31, 2013	Separation Costs			Accelerated Depreciation			Other			Total
2013 Restructuring Program
Materials and production	$	—		$	186		$	7		$	193
Marketing and administrative	—			72			3			75
Research and development	—			76			(1		)	75
Restructuring costs	866			—			32			898
	866			334			41			1,241
Merger Restructuring Program
Materials and production	—			151			98			249
Marketing and administrative	—			63			3			66
Research and development	—			27			(1		)	26
Restructuring costs	481			—			284			765
	481			241			384			1,106
2008 Restructuring Program
Materials and production	—			(2		)	6			4
Marketing and administrative	—			4			—			4
Restructuring costs	34			—			12			46
	34			2			18			54
	$	1,381		$	577		$	443		$	2,401
Year Ended December 31, 2012
Merger Restructuring Program
Materials and production	$	—		$	92		$	70		$	162
Marketing and administrative	—			75			6			81
Research and development	—			53			4			57
Restructuring costs	497			—			154			651
	497			220			234			951
2008 Restructuring Program
Materials and production	—			7			19			26
Marketing and administrative	—			8			1			9
Restructuring costs	(8		)	—			21			13
	(8		)	15			41			48
	$	489		$	235		$	275		$	999
Year Ended December 31, 2011
Merger Restructuring Program
Materials and production	$	—		$	282		$	17		$	299
Marketing and administrative	—			108			11			119
Research and development	—			151			(17		)	134
Restructuring costs	1,117			—			177			1,294
	1,117			541			188			1,846
2008 Restructuring Program
Materials and production	—			24			5			29
Research and development	—			4			—			4
Restructuring costs	(6		)	—			18			12
	(6		)	28			23			45
	$	1,111		$	569		$	211		$	1,891

The following table summarizes the charges and spending relating to restructuring activities by program:



	Separation Costs			Accelerated Depreciation			Other			Total

2013 Restructuring Program
Restructuring reserves January 1, 2013	$	—		$	—		$	—		$	—
Expenses	866			334			41			1,241
(Payments) receipts, net	(121		)	—			9			(112		)
Non-cash activity	—			(334		)	(27		)	(361		)
Restructuring reserves December 31, 2013 ⁽¹⁾	$	745		$	—		$	23		$	768

Merger Restructuring Program
Restructuring reserves January 1, 2012	$	1,144		$	—		$	51		$	1,195
Expenses	497			220			234			951
(Payments) receipts, net	(942		)	—			(170		)	(1,112		)
Non-cash activity	—			(220		)	(96		)	(316		)
Restructuring reserves December 31, 2012	699			—			19			718
Expenses	481			241			384			1,106
(Payments) receipts, net	(517		)	—			(258		)	(775		)
Non-cash activity	62			(241		)	(133		)	(312		)
Restructuring reserves December 31, 2013 ⁽¹⁾	$	725		$	—		$	12		$	737

2008 Restructuring Program
Restructuring reserves January 1, 2012	$	126		$	—		$	—		$	126
Expenses	(8		)	15			41			48
(Payments) receipts, net	(41		)	—			(21		)	(62		)
Non-cash activity	—			(15		)	(20		)	(35		)
Restructuring reserves December 31, 2012	77			—			—			77
Expenses	34			2			18			54
(Payments) receipts, net	(49		)	—			(11		)	(60		)
Non-cash activity	(62		)	(2		)	(7		)	(71		)
Restructuring reserves December 31, 2013	$	—		$	—		$	—		$	—


⁽¹⁾	The cash outlays associated with the 2013 Restructuring Program are expected to be substantially completed by the end of 2015. The cash outlays associated with the Merger Restructuring Program were substantially completed by the end of 2013 with the exception of certain actions, principally manufacturing-related, which are expected to be substantially completed by 2016.