In 2007, the company implemented a restructuring and reorganization program in its downstream operations. Approximately 1,000 employees were eligible for severance payments. Most of the associated positions are located outside the United States. The majority of the terminations are expected to occur in 2008, and the program is expected to be complete by the end of 2009.

Shown in the table below is the activity for the company's liability related to the downstream reorganization. The associated charges against income were categorized as "Operating expenses" or "Selling, general and administrative expenses" on the Consolidated Statement of Income.

Amounts before tax 2007
Balance at January 1 $–
Additions 85
Payments
Balance at December 31 $85