Following the closing of the Allergan acquisition, AbbVie implemented an integration plan designed to reduce costs, integrate and optimize the combined organization and incurred total cumulative charges of $2.3 billion through March 31, 2023. These costs consist of severance and employee benefit costs (cash severance, non-cash severance including accelerated equity award compensation expense, retention and other termination benefits) and other integration expenses.

The following table summarizes the charges (benefits) associated with the Allergan acquisition integration plan:


	Three months ended March 31,
(in millions)		2023		2022
Cost of products sold		$	14	$	31
Research and development		—		9
Selling, general and administrative		44		70
Total charges		$	58	$	110

The following table summarizes the cash activity in the recorded liability associated with the Allergan integration plan for the three months ended March 31, 2023:


(in millions)
Accrued balance as of December 31, 2022	$	107
Charges	58
Payments and other adjustments	(69)
Accrued balance as of March 31, 2023	$	96

AbbVie recorded restructuring charges of $27 million for the three months ended March 31, 2023 and $57 million for the three months ended March 31, 2022.

The following table summarizes the cash activity in the restructuring reserve for the three months ended March 31, 2023:


(in millions)
Accrued balance as of December 31, 2022	$	176
Restructuring charges	17
Payments and other adjustments	(24)
Accrued balance as of March 31, 2023	$	169