Restructuring (Tables)

3 Months Ended

Mar. 31, 2018

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



	Three Months Ended March 31, 2018
($ in millions)	Separation Costs		Accelerated Depreciation			Other		Total
Materials and production	$	—	$	—		$	6	$	6
Marketing and administrative	—		1			—		1
Research and development	—		(3		)	5		2
Restructuring costs	55		—			40		95
	$	55	$	(2	)	$	51	$	104



	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

The following table summarizes the charges and spending relating to restructuring program activities for the three months ended March 31, 2018:



($ in millions)	Separation Costs			Accelerated Depreciation			Other			Total
Restructuring reserves January 1, 2018	$	619		$	—		$	128		$	747
Expense	55			(2		)	51			104
(Payments) receipts, net	(139		)	—			(64		)	(203		)
Non-cash activity	—			2			1			3
Restructuring reserves March 31, 2018 ⁽¹⁾	$	535		$	—		$	116		$	651


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