Restructuring and impairment before taxes 1 US$14 million (2010: US$18 million) is included within cost of goods sold and US$nil million (2010: US$1 million) is included within Income from associates and joint ventures Financialinformation 49 Syngenta Annual Review 2011 Year ended December 31 (US$m) 2011 2010 Operational efficiency programs Cash costs 98 101 Non-cash impairment costs 3 17 Integrated crop strategy programs Cash costs 149 14 Aquisitions and related integration costs Cash costs 14 19 Non-cash costs Reversal of inventory step-ups 14 18 Reacquired rights 14 – Divestment gains (76) (19) Bargain purchase gains (10) – Other non-cash restructuring and impairment Financial asset impairments 1 9 Other fixed asset impairments 38 4 Other non-cash costs – 15 Total restructuring and impairment before taxes  1 245 178