In the second quarter of 2020, Eaton initiated a multi-year restructuring program to reduce its cost structure and gain efficiencies in its business segments and at corporate in order to initially respond to declining market conditions brought on by the COVID-19 pandemic. Since the inception of the program, the Company has incurred charges of $371 million. These restructuring activities are expected to be completed in 2023 with total estimated charges of $380 million cumulatively for the entire program. The remaining charges in 2023 are expected to relate primarily to plant closing and other costs.

A summary of restructuring program charges is as follows:


	Three months ended September 30				Nine months ended September 30
(In millions except for per share data)	2023		2022		2023		2022
Workforce reductions	$	—	$	5	$	17	$	11
Plant closing and other	7		17		29		38
Total before income taxes	7		22		46		49
Income tax benefit	1		4		9		10
Total after income taxes	$	5	$	18	$	37	$	39
Per ordinary share - diluted	$	0.01	$	0.04	$	0.09	$	0.10

Restructuring program charges related to the following segments:


	Three months ended September 30				Nine months ended September 30
(In millions)	2023		2022		2023		2022
Electrical Americas	$	—	$	4	$	4	$	14
Electrical Global	5		8		22		14
Aerospace	1		2		4		6
Vehicle	1		2		4		8
eMobility	—		—		6		—
Corporate	—		5		6		7
Total	$	7	$	22	$	46	$	49

A summary of liabilities related to workforce reductions, plant closing, and other associated costs is as follows:


(In millions)	Workforce reductions		Plant closing and other		Total
Balance at January 1, 2020	$	—	$	—	$	—
Liability recognized	172		42		214
Payments, utilization and translation	(33)		(39)		(72)
Balance at December 31, 2020	139		3		142
Liability recognized	21		57		78
Payments, utilization and translation	(64)		(52)		(116)
Balance at December 31, 2021	96		8		104
Liability recognized, net1	(13)		47		33
Payments, utilization and translation	(45)		(51)		(96)
Balance at December 31, 2022	38		4		41
Liability recognized, net	17		29		46
Payments	(15)		(27)		(41)
Balance at September 30, 2023	$	40	$	6	$	46

1The restructuring program liability was adjusted by $30 million in 2022 related to true-ups for completed workforce reductions and the decision not to close a facility in the Vehicle segment that was previously included in the program.

These restructuring program charges were included in Cost of products sold, Selling and administrative expense, Research and development expense, or Other expense (income) - net, as appropriate. In Business Segment Information, these restructuring program charges are treated as Corporate items. See Note 16 for additional information about business segments.