Restructuring (Tables)

3 Months Ended

Mar. 31, 2017

The following tables summarize the charges related to restructuring program activities by type of cost:



	Three Months Ended March 31, 2017
($ in millions)	Separation Costs		Accelerated Depreciation			Other		Total
Materials and production	$	—	$	51		$	12	$	63
Marketing and administrative	—		—			1		1
Research and development	—		(2		)	2		—
Restructuring costs	84		—			67		151
	$	84	$	49		$	82	$	215



	Three Months Ended March 31, 2016
($ in millions)	Separation Costs		Accelerated Depreciation		Other		Total
Materials and production	$	—	$	22	$	25	$	47
Marketing and administrative	—		3		—		3
Research and development	—		55		—		55
Restructuring costs	26		—		65		91
	$	26	$	80	$	90	$	196

The following table summarizes the charges and spending relating to restructuring program activities for the three months ended March 31, 2017:



($ in millions)	Separation Costs			Accelerated Depreciation			Other			Total
Restructuring reserves January 1, 2017	$	395		$	—		$	146		$	541
Expense	84			49			82			215
(Payments) receipts, net	(103		)	—			(118		)	(221		)
Non-cash activity	—			(49		)	27			(22		)
Restructuring reserves March 31, 2017 ⁽¹⁾	$	376		$	—		$	137		$	513


⁽¹⁾	The remaining cash outlays are expected to be substantially completed by the end of 2017.