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Restructuring (Tables)

9 Months Ended

Sep. 30, 2017

Restructuring and Related Activities [Abstract]

Charges Related to Restructuring Program Activities by Type of Cost

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

	Three Months Ended September 30, 2017																Nine Months Ended September 30, 2017
($ in millions)	Separation Costs				Accelerated Depreciation				Other				Total				Separation Costs				Accelerated Depreciation				Other				Total
Materials and production	$	—			$	5			$	20			$	25			$	—			$	52			$	69			$	121
Marketing and administrative	—				—				—				—				—				2				1				3
Research and development	—				1				1				2				—				7				4				11
Restructuring costs	100				—				53				153				302				—				168				470
	$	100			$	6			$	74			$	180			$	302			$	61			$	242			$	605

	Three Months Ended September 30, 2016																Nine Months Ended September 30, 2016
($ in millions)	Separation Costs				Accelerated Depreciation				Other				Total				Separation Costs				Accelerated Depreciation				Other				Total
Materials and production	$	—			$	18			$	18			$	36			$	—			$	69			$	80			$	149
Marketing and administrative	—				1				—				1				—				8				83				91
Research and development	—				14				—				14				—				133				—				133
Restructuring costs	61				—				100				161				172				—				214				386
	$	61			$	33			$	118			$	212			$	172			$	210			$	377			$	759

Charges and Spending Relating to Restructuring Activities by Program

The following table summarizes the charges and spending relating to restructuring program activities for the nine months ended September 30, 2017:

($ in millions)	Separation Costs				Accelerated Depreciation				Other				Total
Restructuring reserves January 1, 2017	$	395			$	—			$	146			$	541
Expense	302				61				242				605
(Payments) receipts, net	(224		)		—				(339		)		(563		)
Non-cash activity	—				(61		)		74				13
Restructuring reserves September 30, 2017 (1)	$	473			$	—			$	123			$	596

⁽¹⁾  The remaining cash outlays are expected to be substantially completed by the end of 2020.

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- References

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- Definition

Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB TOPIC 5.P.4)
-URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 5.P.3)
-URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140864-122747

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- Definition

Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-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

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 5.P.4(b)(2))
-URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747

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