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Restructuring (Tables) | 9 Months Ended
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Sep. 30, 2021
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, 2021 |  | Nine Months Ended September 30, 2021
($ in millions) | Separation Costs |  | Accelerated Depreciation |  | Other |  | Total |  | Separation Costs |  | Accelerated Depreciation |  | Other |  | Total
Cost of sales | $ | — |  |  | $ | 11 |  |  | $ | 37 |  |  | $ | 48 |  |  | $ | — |  |  | $ | 32 |  |  | $ | 81 |  |  | $ | 113 |
Selling, general and administrative | — |  |  | 4 |  |  | 1 |  |  | 5 |  |  | — |  |  | 8 |  |  | 1 |  |  | 9 |
Research and development | — |  |  | 7 |  |  | 1 |  |  | 8 |  |  | — |  |  | 20 |  |  | 1 |  |  | 21 |
Restructuring costs | 17 |  |  | — |  |  | 90 |  |  | 107 |  |  | 310 |  |  | — |  |  | 177 |  |  | 487 |
| $ | 17 |  |  | $ | 22 |  |  | $ | 129 |  |  | $ | 168 |  |  | $ | 310 |  |  | $ | 60 |  |  | $ | 260 |  |  | $ | 630 |
| Three Months Ended September 30, 2020 |  | Nine Months Ended September 30, 2020
($ in millions) | Separation Costs |  | Accelerated Depreciation |  | Other |  | Total |  | Separation Costs |  | Accelerated Depreciation |  | Other |  | Total
Cost of sales | $ | — |  |  | $ | 33 |  |  | $ | 5 |  |  | $ | 38 |  |  | $ | — |  |  | $ | 89 |  |  | $ | 42 |  |  | $ | 131 |
Selling, general and administrative | — |  |  | 15 |  |  | — |  |  | 15 |  |  | — |  |  | 37 |  |  | — |  |  | 37 |
Research and development | — |  |  | 18 |  |  | 1 |  |  | 19 |  |  | — |  |  | 66 |  |  | 1 |  |  | 67 |
Restructuring costs | 61 |  |  | — |  |  | 52 |  |  | 113 |  |  | 143 |  |  | — |  |  | 122 |  |  | 265 |
| $ | 61 |  |  | $ | 66 |  |  | $ | 58 |  |  | $ | 185 |  |  | $ | 143 |  |  | $ | 192 |  |  | $ | 165 |  |  | $ | 500 |
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, 2021:
($ in millions) | Separation Costs |  | Accelerated Depreciation |  | Other |  | Total
Restructuring reserves January 1, 2021 | $ | 567 |  |  | $ | — |  |  | $ | 19 |  |  | $ | 586 |
Expense | 310 |  |  | 60 |  |  | 260 |  |  | 630 |
(Payments) receipts, net | (305) |  |  | — |  |  | (155) |  |  | (460) |
Non-cash activity | — |  |  | (60) |  |  | (84) |  |  | (144) |
Restructuring reserves September 30, 2021 (1) | $ | 572 |  |  | $ | — |  |  | $ | 40 |  |  | $ | 612 |
(1)The remaining cash outlays are expected to be substantially completed by the end of 2023.

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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://fasb.org/us-gaap/role/ref/legacyRef -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=115931487&loc=d3e140864-122747 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -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 3: http://fasb.org/us-gaap/role/ref/legacyRef -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=115931487&loc=d3e140904-122747 + Details
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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://fasb.org/us-gaap/role/ref/legacyRef -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://fasb.org/us-gaap/role/ref/legacyRef -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=115931487&loc=d3e140904-122747 + Details
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