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 $2.5 billion through September 30, 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 September 30,				Nine months ended September 30,
(in millions)	2023		2022		2023		2022
Cost of products sold	$	20	$	24	$	66	$	81
Research and development	1		4		2		14
Selling, general and administrative	39		88		134		234
Total charges	$	60	$	116	$	202	$	329

The following table summarizes the cash activity in the recorded liability associated with the Allergan integration plan for the nine months ended September 30, 2023:


(in millions)
Accrued balance as of December 31, 2022	$	107
Charges	192
Payments and other adjustments	(258)
Accrued balance as of September 30, 2023	$	41

AbbVie recorded restructuring charges of $10 million for the three months and $55 million for the nine months ended September 30, 2023 and $50 million for the three months and $143 million for the nine months ended September 30, 2022.

The following table summarizes the cash activity in the restructuring reserve for the nine months ended September 30, 2023:


(in millions)
Accrued balance as of December 31, 2022	$	176
Restructuring charges	31
Payments and other adjustments	(64)
Accrued balance as of September 30, 2023	$	143