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Restructuring Actions | 9 Months Ended
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Sep. 30, 2021
Restructuring and Related Activities [Abstract] |
Restructuring Actions | Restructuring Actions 2021 and 2020 Restructuring Actions: Operational/Marketing Capability Restructuring: As described in Note 5 in 3M’s 2020 Annual Report on Form 10-K, in late 2020, 3M announced it would undertake certain actions to further enhance its operations and marketing capabilities to take advantage of certain global market trends while de-prioritizing investments in slower-growth end markets. During the fourth quarter of 2020, management approved and committed to undertake associated restructuring actions impacting approximately 2,100 positions resulting in a pre-tax charge of $137 million. In the first nine months of 2021, management approved and committed to undertake additional actions under this initiative resulting in pre-tax charges of $14 million, $43 million, and $50 million in the first, second, and third quarters of 2021, respectively. Remaining activities related to the restructuring actions approved and committed under this initiative are expected to be largely completed through the first quarter of 2022. 3M expects further actions under this initiative through early 2022. This aggregate initiative, begun in 2020 and continuing through early 2022, is expected to impact approximately 3,100 positions worldwide with an expected pre-tax charge of $300 million to $325 million over that period. The related first nine months of 2021 restructuring charges were recorded in the income statement as follows:
(Millions) |  | First Nine Months of 2021
Cost of sales |  | $ | 18
Selling, general and administrative expenses |  | 74
Research, development and related expenses |  | 15
Total operating income impact |  | $ | 107
The business segment operating income impact of these restructuring charges is summarized as follows:
|  | First Nine Months of 2021
(Millions) |  | Employee-Related
Safety and Industrial |  | $ | 28
Transportation and Electronics |  | 23
Health Care |  | 18
Consumer |  | 6
Corporate and Unallocated |  | 32
Total Operating Expense |  | $ | 107
Restructuring actions, including cash and non-cash impacts, follow:
(Millions) |  | Employee-Related
Accrued restructuring action balance as of December 31, 2020 |  | $ | 101
Incremental expense incurred in the first quarter of 2021 |  | 14
Incremental expense incurred in the second quarter of 2021 |  | 43
Incremental expense incurred in the third quarter of 2021 |  | 50 |
Cash payments |  | (94) |
Adjustments |  | (8) |
Accrued restructuring action balances as of September 30, 2021 |  | $ | 106
Divestiture-Related Restructuring As described in Note 5 in 3M’s 2020 Annual Report on Form 10-K, during the second quarter of 2020, following the divestiture of substantially all of the drug delivery business, management approved and committed to undertake certain restructuring actions addressing corporate functional costs and manufacturing footprint across 3M in relation to the magnitude of amounts previously allocated/burdened to the divested business. These actions affected approximately 1,300 positions worldwide and resulted in a second quarter 2020 pre-tax charge of $55 million, within Corporate and Unallocated. Divestiture-related restructuring actions, including cash and non-cash impacts, follow:
(Millions) |  | Employee-Related |  | Asset-Related and Other |  | Total
Accrued divestiture-related restructuring action balances as of December 31, 2020 |  | $ | 15 |  | $ | 9 |  | $ | 24
Cash payments |  | (5) |  |  | — |  | (5) |
Adjustments |  | (1) |  |  | — |  | (1) |
Accrued divestiture-related restructuring action balances as of June 30, 2021 |  | $ | 9 |  | $ | 9 |  | $ | 18
Remaining activities related to this divestiture-related restructuring were largely completed in the third quarter of 2021. Other Restructuring As described in Note 5 in 3M’s 2020 Annual Report on Form 10-K, in the second quarter of 2020, management approved and committed to undertake certain restructuring actions addressing structural enterprise costs and operations in certain end markets as a result of the COVID-19 pandemic and related economic impacts. These actions affected approximately 400 positions worldwide and resulted in a second quarter 2020 pre-tax charge of $58 million. Restructuring actions, including cash and non-cash impacts, follow:
(Millions) |  | Employee-Related
Accrued restructuring action balances as of December 31, 2020 |  | $ | 24
Cash payments |  | (4) |
Adjustments |  | (9) |
Accrued restructuring action balances as of March 31, 2021 |  | $ | 11
Remaining activities related to this restructuring were largely completed in the second quarter of 2021.

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(e)) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI http://asc.fasb.org/topic&trid=2175745 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 + Details
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