In recent years, we have incurred substantial costs associated with restructuring programs and cost-reduction initiatives. Restructuring activities have primarily included charges associated with business and facility rationalizations and workforce reductions. We have also incurred costs associated with executing acquisitions, divestitures and other significant transactions and related integration and/or separation activities. Components of asset impairment, restructuring and other special charges were as follows:


	Three Months Ended June 30,				Six Months Ended June 30,
	2026		2025		2026		2025

Restructuring charges:
Cash-based severance and other	$	3	$	—	$	2	$	1
Non-cash charges (1)	—		—		15		—
Acquisition and divestiture-related charges	2		1		3		1
Other items (2)	4		—		5		8

Total expense	$	9	$	1	$	25	$	10

(1)Non-cash charges in 2026 related to $15 million of non-cash shut-down costs for the animal studies portion of our R&D facilities in Monheim, Germany, recorded in the first quarter of 2026.

(2)Other items in 2025 primarily related to upfront payments made in relation to new licensing arrangements.

The following table summarizes the activity in our reserves established in connection with restructuring activities:









Balance at December 31, 2025	$	124

Charges	2

Cash paid and other (1)	(40)

Balance at June 30, 2026	$	86

The timing of payment of restructuring reserve obligations varies due to country-specific negotiations and regulations. As of June 30, 2026, approximately $80 million of our restructuring reserve was classified within other current liabilities on our condensed consolidated balance sheet, with the remainder classified within other noncurrent liabilities.