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Restructuring (Tables)

6 Months Ended

Jun. 30, 2024

Restructuring and Related Activities [Abstract]

Charges Related to Restructuring Program Activities by Type of Cost

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

			Three Months Ended June 30, 2024																								Six Months Ended June 30, 2024
($ in millions)			Accelerated Depreciation						Separation Costs						Other Exit Costs						Total						Accelerated Depreciation						Separation Costs						Other						Total
2024 Restructuring Program
Cost of sales			$	66					$	—					$	—					$	66					$	131					$	—					$	51					$	182
Selling, general and administrative			—						—						31						31						—						—						36						36
Research and development			—						—						—						—						—						—						2						2
Restructuring costs			—						19						61						80						—						111						91						202
			$	66					$	19					$	92					$	177					$	131					$	111					$	180					$	422

			Three Months Ended June 30, 2023																								Six Months Ended June 30, 2023
($ in millions)			Accelerated Depreciation						Separation Costs						Other Exit Costs						Total						Accelerated Depreciation						Separation Costs						Other						Total
2019 Restructuring Program
Cost of sales			$	22					$	—					$	10					$	32					$	43					$	—					$	18					$	61
Selling, general and administrative			—						—						52						52						—						—						53						53
Research and development			—						—						1						1						—						—						1						1
Restructuring costs			—						110						41						151						—						151						67						218
			$	22					$	110					$	104					$	236					$	43					$	151					$	139					$	333

Charges and Spending Relating to Restructuring Activities by Program

The following table summarizes the charges and spending relating to restructuring program activities for the six months ended June 30, 2024:

($ in millions)			Accelerated Depreciation						Separation Costs						Other Exit Costs						Total
Restructuring reserves January 1, 2024			$	—					$	681					$	31					$	712
Expenses			131						111						180						422
(Payments) receipts, net			—						(132)						(73)						(205)
Non-cash activity			(131)						—						(111)						(242)
Restructuring reserves June 30, 2024			$	—					$	660					$	27					$	687

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- References

No definition available.

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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
-Topic 420
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 5.P.3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479823/420-10-S99-1

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 420
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 5.P.4)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479823/420-10-S99-2

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482017/420-10-50-1

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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
-Topic 420
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 5.P.4.b.2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479823/420-10-S99-2

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482017/420-10-50-1

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