Expected cost

  
NOTE 19 - RESTRUCTURING AND OTHER COSTS  
During the year ended December 31, 2021, the Company recorded net restructuring and other costs of $20 million, which consists primarily of severance and other restructuring costs of $23 million, offset by adjustments to inventory reserve of $3 million.  
During the year ended December 31, 2020, the Company recorded restructuring and other costs of $123 million which consists primarily of inventory write-downs of $31 million, accelerated depreciation of $14 million, severance costs of $23 million, indefinite-lived intangible asset impairment of $39 million, and other impairments of $8 million.  
During the year ended December 31, 2019, the Company recorded restructuring and other costs of $128 million, which consists primarily of inventory write-downs of $20 million, accelerated depreciation of $3 million, severance costs of $37 million, fixed asset impairments of $33 million, and $9 million related to impairments of both definite-lived and indefinite-lived intangible assets.  
The details of total restructuring and other costs for the years ended 2021, 2020 and 2019 were as follows:  


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| Affected Line Item in the Consolidated Statements of Operations |  | Year Ended December 31, |
| (in millions) |  | 2021 |  | 2020 |  | 2019 |
|  |  |  |  |  |  |  |
| Cost of products sold |  | $ | (3) |  |  | $ | 44  |  |  | $ | 25  |  |
| Selling, general, and administrative expenses |  | 6  |  |  | 2  |  |  | 23  |  |
| Restructuring and other costs |  | 17  |  |  | 77  |  |  | 81  |  |
| Other income and expenses |  | —  |  |  | —  |  |  | (1) |  |
| Total restructuring and other costs |  | $ | 20  |  |  | $ | 123  |  |  | $ | 128  |  |

  
Restructuring Programs and Accruals  
In 2018, the Board of Directors of the Company approved a plan to restructure and simplify the Company’s business, which was expanded in 2020 for certain portfolio optimization objectives including the exit of the Company's traditional orthodontics business as well as portions of its laboratory business. These plans are nearing completion as of the end of 2021 and are expected to result in total charges of approximately $345 million, of which $321 million has been incurred as of December 31, 2021. For the year ended December 31, 2021, the Company made a $3 million adjustment related to inventory reserves and recorded severance costs of $2 million related to these plans. Remaining expenses in 2021 pertain to minor restructuring actions taken during the year. These expenses are included in the above table.  
The Company's restructuring accruals at December 31, 2021 were as follows:

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|  |  | Severance |
| (in millions) |  | 2019 and Prior Plans |  | 2020 Plans |  | 2021 Plans |  | Total |
|  |  |  |  |  |  |  |  |  |
| Balance at December 31, 2020 |  | $ | 12  |  |  | $ | 17  |  |  | $ | —  |  |  | $ | 29  |  |
| Provisions and adjustments |  | 3  |  |  | 3  |  |  | 13  |  |  | 19  |  |
| Amounts applied |  | (10) |  |  | (11) |  |  | (4) |  |  | (25) |  |
| Change in estimates |  | (2) |  |  | (7) |  |  | —  |  |  | (9) |  |
| Balance at December 31, 2021 |  | $ | 3  |  |  | $ | 2  |  |  | $ | 9  |  |  | $ | 14  |  |

  


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108
