We generally record costs associated with voluntary separations at the time of employee acceptance. We record costs associated with involuntary separation programs when management has approved the plan for separation, the affected employees are identified, and it is unlikely that actions required to complete the separation plan will change significantly. Costs associated with benefits that are contingent on the employee continuing to provide service are accrued over the required service period.

Employee separation actions and exit and disposal activities include employee separation costs, facility and other asset-related charges (e.g., impairment, accelerated depreciation), dealer and supplier payments, other statutory and contractual obligations, and other expenses, which are recorded in Cost of sales and Selling, administrative, and other expenses. Below are actions that have been initiated:

•Brazil. Exited manufacturing operations in 2021 resulting in the closure of facilities in Camaçari, Taubaté, and Troller. Sales of the Taubaté and Camaçari plants were completed in 2023

•India. Ceased vehicle manufacturing in Sanand in the fourth quarter of 2021 and ceased manufacturing in Chennai in the third quarter of 2022. A sale of the Sanand vehicle assembly and powertrain plants was completed in the first quarter of 2023 (see Note 15)

•Germany. Production of the Focus will cease at our Saarlouis Body and Assembly Plant in 2025. Our plan is to repurpose the facility into a technology center, retaining 1,000 positions

In addition, we are continuing to reduce our global workforce and take other restructuring actions, including the separation of salaried workers announced in 2023 and separation packages for certain members of our hourly workforce.

The following table summarizes the activities for the periods ended September 30, which are recorded in Other liabilities and deferred revenue (in millions):


	Third Quarter				First Nine Months
	2023		2024		2023		2024
Beginning balance	$	1,277	$	1,333	$	588	$	1,086
Changes in accruals (a)	148		122		1,067		911
Payments	(298)		(227)		(493)		(730)
Foreign currency translation and other	(54)		29		(89)		(10)
Ending balance	$	1,073	$	1,257	$	1,073	$	1,257

(a)Excludes pension costs of $58 million and $158 million in the third quarter of 2023 and 2024, respectively, and $117 million and $222 million in the first nine months of 2023 and 2024, respectively.

We recorded $0 and $50 million in the third quarter and first nine months of 2023, respectively, for accelerated depreciation and other non-cash items.

We recorded costs of $1.2 billion and $1.1 billion in the first nine months of 2023 and 2024, respectively, related to the actions above. For the remainder of 2024, we do not expect to incur significant additional charges related to such actions. We continue to review our global businesses and may take additional restructuring actions where a path to sustained profitability is not feasible when considering the capital allocation required for those businesses.