8. RESTRUCTURING, IMPAIRMENT AND PLANT CLOSING COSTS 

As of  March 31, 2025 and December 31, 2024, accrued restructuring and plant closing costs, primarily related to workforce reductions, consisted of the following (dollars in millions):

As of  March 31, 2025 and December 31, 2024, accrued restructuring and plant closing costs by segment consisted of the following (dollars in millions):

Details with respect to cash and noncash restructuring, impairment and plant closing costs from continuing operations for the three months ended March 31, 2025 and 2024 are provided below (dollars in millions):

Restructuring Activities

Beginning in the fourth quarter of 2024, our Polyurethanes segment implemented a restructuring program to reduce organizational structure costs. In connection with this restructuring program, we recorded net restructuring expense of approximately $2 million for the three months ended March 31, 2025, primarily related to accelerated depreciation. We expect to record further restructuring expenses of approximately $14 million through 2027, primarily related to accelerated depreciation and site closures.

Beginning in the first quarter of 2024, our Advanced Materials segment implemented a restructuring program to optimize the segment’s manufacturing processes and cost structure in the U.S. to better align with future market opportunities. In connection with this restructuring program, we recorded net restructuring expense of approximately $1 million and $8 million during the three months ended  March 31, 2025 and 2024, respectively, primarily related to accelerated depreciation and workforce reductions. We expect to record further restructuring expenses of approximately $7 million through 2027, primarily related to accelerated depreciation.

Beginning in the fourth quarter of 2022, we implemented a restructuring program to further realign our cost structure with additional restructuring in Europe. This program was associated with all of our segments and included exiting and consolidating certain facilities, workforce relocation to lower cost locations and further personnel rationalization. In connection with this restructuring program, we recorded net restructuring expense of approximately $2 million during the three months ended  March 31, 2024, primarily related to site closures.