December 31, 2014 Cash and cash equivalents $ 27 Current assets classified as held for sale $ 27 Accounts payable $ 16 Accrued payroll and employee benefits 4 Other accrued liabilities 1 Current liabilities classified as held for sale $ 21 Pension obligations $ 11 Other noncurrent liabilities 6 Noncurrent liabilities classified as held for sale $ 17 Accumulated other comprehensive loss classified as held for sale $ (11 ) Note 3. Discontinued Operations The sale of substantially all of the assets of our Structural Products business in 2010 excluded the facility in Longview ,  Texas and its employees and manufacturing assets related to a significant customer contract. The customer contract was  satisfied and operations concluded in  August 2012. As a result of the cessation of all operations, activities related to the former  Structural Products business have been presented as discontinued operations in the accompanying financial statements. The Longview facility was sold in March 2013 and a previously closed plant in Canada was sold in January 2014. The  proceeds in both transactions approximated the carrying values of the facilities. The results of the discontinued operations were as follows: 2014 2013 2012 Sales $ — $ — $ 34 Cost of sales 31 Restructuring charges, net 1 3 Other expense (19 ) (1 ) Pre-tax loss (19 ) (1 ) (1 ) Income tax benefit (4 ) (1 ) Loss from discontinued operations $ (15 ) $ (1 ) $ — In 2012, Ford Motor Company (Ford) filed a complaint alleging quality issues relating to products supplied by the former  Structural Products business at Dana Canada Corporation.  The Dana Canada facility was closed in 2008 and Dana Holding  Corporation divested substantially all of the Structural Products business in 2010. In December 2014, while admitting no  liability related to the complaint, we reached a settlement agreement with Ford.The cost of the settlement with Ford and the  associated legal fees incurred in connection with this matter were char ged to other expense within discontinued operations in  the fourth quarter of 2014. The loss reported for 2014 also includes the char ge that resulted from final settlement of the claims presented by Metalsa  in connection with its acquisition of substantially all of the assets of our Structural Products business, along with the related  legal fees. See Note 2 for additional information. 51