The Company recorded pretax restructuring charges of $585 million inception-to-date under the 2020 Restructuring Program, consisting of severance and related benefit costs of $287 million , asset write-downs and write-offs of $208 million and costs associated with exit and disposal activities of $90 million . Asset Write-downs and Write-offs The 2020 Restructuring Program included charges related to the write-down and write-off of assets totaling $196 million in 2020. Details regarding the asset write-downs and write-offs are as follows: • Packaging & Specialty Plastics recorded a charge of $11 million to rationalize its production capacity by shutting down a small-scale production unit. • Industrial Intermediates & Infrastructure recorded a charge of $22 million to rationalize its asset footprint by shutting down certain amines and solvents facilities in the United States and Europe as well as select, small- scale downstream polyurethanes manufacturing facilities. • Performance Materials & Coatings recorded a charge of $116 million to shut down manufacturing assets, primarily related to small-scale coatings reactors, and will also rationalize its upstream asset footprint in Europe and the U.S. & Canada by adjusting the supply of siloxane and silicon metal to balance to regional needs. • Corporate recorded a charge of $47 million related to the write-down of leased, non-manufacturing facilities and the write-down of miscellaneous assets. The 2020 Restructuring Program included charges related to the write-down and write-off of assets totaling $12 million in 2021, which included additional write-down and write-off of assets related to the actions listed above, impacting Industrial Intermediates & Infrastructure ( $1 million ) and Performance Materials & Coatings ( $8 million ), and the write-down of an additional non-manufacturing facility impacting Corporate ( $3 million ). Shut down related activities for impacted facilities were substantially complete by the end of 2021. Costs Associated with Exit and Disposal Activities The 2020 Restructuring Program included charges of $80 million for costs associated with exit and disposal activities in 2020, which included $19 million for contract termination fees related to the asset actions listed above, impacting Performance Materials & Coatings ( $9 million ) and Corporate ( $10 million ), as well as $56 million for environmental remediation, impacting Performance Materials & Coatings ( $52 million ) and Corporate ( $4 million ) and $5 million related to curtailment costs associated with a defined benefit pension plan, impacting Corporate. The 2020 Restructuring Program included charges of $10 million for costs associated with exit and disposal activities in 2021, which included contract termination fees and environmental remediation, impacting Packaging & Specialty Plastics ( $8 million ) and Performance Materials & Coatings ( $2 million ). DowDuPont Cost Synergy Program In September and November 2017, DowDuPont approved post-Merger restructuring actions under the DowDuPont Cost Synergy Program (the "Synergy Program") which was designed to integrate and optimize the organization following the Merger and in preparation for the business separations. The Company expected (prior to the impact of any discontinued operations) to record total pretax restructuring charges of approximately $1.3 billion , which included initial estimates of approximately $525 million to $575 million of severance and related benefit costs, $400 million to $440 million of asset write-downs and write-offs, and $290 million to $310 million of costs associated with exit and disposal activities. The restructuring charges below reflect charges from continuing operations. The Company recorded pretax restructuring charges of $292 million in 2019, consisting of severance and related benefit costs of $123 million , assets write-downs and write-offs of $143 million and costs associated with exit and disposal activities of $26 million . In 2020, the Company recorded pretax restructuring charges of $86 million and reduced pretax restructuring charges by $6 million in 2021, both for severance and related benefit costs. Cash expenditures related to the Synergy Program were substantially complete at December 31, 2020. At December 31, 2021 , $4 million was included in "Accrued and other current liabilities" ( $21 million at December 31, 2020 ) and $10 million ( $13 million at December 31, 2020 ) was included in "Other noncurrent obligations" in the consolidated balance sheets. 96