The Coca-Cola Company Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Productivity, Integration and Restructuring Initiatives (Tables)

Productivity, Integration and Restructuring Initiatives (Tables)

6 Months Ended

Jul. 01, 2011

Productivity, Integration and Restructuring Initiatives

The following table summarizes the balance of accrued expenses related to productivity initiatives and the changes in the accrued amounts as of and for the three months ended July 1, 2011 (in millions):


	Accrued Balance April 1, 2011	Costs Incurred Three Months Ended July 1, 2011	Payments		Noncash and Exchange		Accrued Balance July 1, 2011

Severance pay and benefits	$ 33	$ 5	$ (10	)	$		$ 28
Outside services¹	5	6	(7	)			4
Other direct costs	3	15	(13	)	(2	)	3

Total	$ 41	$ 26	$ (30	)	$ (2	)	$ 35

¹ Primarily relate to expenses in connection with legal, outplacement and consulting activities.


	Accrued Balance December 31, 2010	Costs Incurred Six Months Ended July 1, 2011	Payments		Noncash and Exchange		Accrued Balance July 1, 2011

Severance pay and benefits	$ 59	$ 12	$ (24	)	$ (19	)¹	$ 28
Outside services²	6	11	(14	)	1		4
Other direct costs	9	31	(29	)	(8	)	3

Total	$ 74	$ 54	$ (67	)	$ (26	)	$ 35

¹ Primarily relates to enhanced postretirement benefits associated with the Company's productivity initiatives. These special termination benefits are included in the Company's pension and other postretirement accruals. Refer to Note 12.

² Primarily relate to expenses in connection with legal, outplacement and consulting activities.

Integration of CCE's North American Operations

The following table summarizes the balance of accrued expenses related to these integration initiatives and the changes in the accrued amounts as of and for the three months ended July 1, 2011 (in millions):


	Accrued Balance April 1, 2011	Costs Incurred Three Months Ended July 1, 2011	Payments		Noncash and Exchange	Accrued Balance July 1, 2011

Severance pay and benefits	$ 40	$	$ (8	)	$ 1	$ 33
Outside services¹	18	22	(9	)		31
Other direct costs	42	44	(50	)	1	37

Total	$ 100	$ 66	$ (67	)	$ 2	$ 101

¹ Primarily relate to expenses in connection with legal, outplacement and consulting activities.


	Accrued Balance December 31, 2010	Costs Incurred Six Months Ended July 1, 2011	Payments		Noncash and Exchange		Accrued Balance July 1, 2011

Severance pay and benefits	$ 48	$ 11	$ (27	)	$ 1		$ 33
Outside services¹	9	41	(19	)			31
Other direct costs	12	114	(88	)	(1	)	37

Total	$ 69	$ 166	$ (134	)	$		$ 101

¹ Primarily relate to expenses in connection with legal, outplacement and consulting activities.