COCA COLA CO | 2013 | FY | 3


The following table summarizes the balance of accrued expenses related to these productivity and reinvestment initiatives and the changes in the accrued amounts since the commencement of the plan (in millions):
 
Severance Pay
and Benefits

 
Outside Services

 
Other
Direct Costs

 
Total

2012
 
 
 
 
 
 
 
Costs incurred
$
21

 
$
61

 
$
188

 
$
270

Payments
(8
)
 
(55
)
 
(167
)
 
(230
)
Noncash and exchange
(1
)
 

 
(13
)
 
(14
)
Accrued balance as of December 31
$
12

 
$
6

 
$
8

 
$
26

2013
 
 
 
 
 
 
 
Costs incurred
$
188

 
$
59

 
$
247

 
$
494

Payments
(113
)
 
(59
)
 
(209
)
 
(381
)
Noncash and exchange
1

 

 
(28
)
 
(27
)
Accrued balance as of December 31
$
88

 
$
6

 
$
18

 
$
112


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