v3.3.1.900

Income Taxes Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2015
Income Taxes [Abstract] |
Income (loss) before income taxes |
| Income (loss) before income taxes
| 2015 |  | 2014 |  | 2013
Ireland | $ | (608 | ) |  | $ | (332 | ) |  | $ | 184 |
Foreign | 2,753 |  |  | 2,093 |  |  | 1,700 |
Total income before income taxes | $ | 2,145 |  |  | $ | 1,761 |  |  | $ | 1,884 |
Income tax (benefit) expense |
| Income tax expense (benefit)
| 2015 |  | 2014 |  | 2013
Current |  |  |  |  |
Ireland | $ | 8 |  |  | $ | (13 | ) |  | $ | 17 |
United States |  |  |  |  |
Federal | 88 |  |  | 87 |  |  | 89 |
State and local | 22 |  |  | 41 |  |  | 7 |
Foreign - other | 240 |  |  | 239 |  |  | 244 |
Total current income tax expense | 358 |  |  | 354 |  |  | 357 |
Deferred |  |  |  |  |
Ireland | 1 |  |  | 2 |  |  | — |
United States |  |  |  |  |
Federal | (65 | ) |  | (224 | ) |  | (295 | )
State and local | (6 | ) |  | (49 | ) |  | (23 | )
Foreign - other | (124 | ) |  | (125 | ) |  | (28 | )
Total deferred income tax benefit | (194 | ) |  | (396 | ) |  | (346 | )
Total income tax expense (benefit) | $ | 164 |  |  | $ | (42 | ) |  | $ | 11 |
Reconciliations of income taxes from the appropriate statutory rate | Reconciliations of income taxes from the Ireland national statutory rate of 25% to the consolidated effective income tax rate follow:
| 2015 |  | 2014 |  | 2013
Income taxes at the applicable statutory rate | 25.0 | % |  | 25.0 | % |  | 25.0 | %
Ireland operations |  |  |  |  |
Ireland tax on trading income | (0.4 | )% |  | (0.1 | )% |  | (1.4 | )%
Nondeductible interest expense | 7.9 | % |  | 4.8 | % |  | — | %
United States operations |  |  |  |  |
United States (loss) income | (0.4 | )% |  | (2.8 | )% |  | (2.8 | )%
Nondeductible goodwill - Aerospace divestitures | — | % |  | 1.4 | % |  | — | %
Credit for research activities | (0.8 | )% |  | (1.0 | )% |  | (2.0 | )%
Other - net | 5.4 | % |  | 1.5 | % |  | 1.3 | %
Other foreign operations |  |  |  |  |
United States foreign tax credit | (0.8 | )% |  | (1.1 | )% |  | (1.8 | )%
Other foreign operations (earnings taxed at other than the applicable statutory tax rate) | (25.1 | )% |  | (24.8 | )% |  | (17.6 | )%
Other foreign operations - other items | (0.5 | )% |  | (1.0 | )% |  | 0.2 | %
Worldwide operations |  |  |  |  |
Adjustments to tax liabilities | (1.4 | )% |  | (1.7 | )% |  | (1.1 | )%
Adjustments to valuation allowances | (1.2 | )% |  | (2.6 | )% |  | 0.8 | %
Effective income tax expense (benefit) rate | 7.7 | % |  | (2.4 | )% |  | 0.6 | %
Worldwide income tax payments | Worldwide income tax payments follow:
2015 | $ | 302 |
2014 | 258 |
2013 | 272 |
Components of current and long-term deferred income taxes | Components of current and noncurrent deferred income taxes follow:
|  | 2015 |  | 2014
|  | Noncurrent assets and liabilities |  | Current assets and liabilities |  | Noncurrent assets and liabilities
Accruals and other adjustments |  |  |  |  |  |
Employee benefits |  | $ | 808 |  |  | $ | 148 |  |  | $ | 773 |
Depreciation and amortization |  | (1,824 | ) |  | — |  |  | (2,010 | )
Other accruals and adjustments |  | 717 |  |  | 476 |  |  | 282 |
United States federal income tax loss carryforwards |  | 20 |  |  | — |  |  | 58 |
United States federal income tax credit carryforwards |  | 183 |  |  | — |  |  | 150 |
United States state and local tax loss carryforwards and tax credit carryforwards |  | 63 |  |  | — |  |  | 76 |
Other foreign tax loss carryforwards |  | 2,265 |  |  | — |  |  | 2,112 |
Other foreign income tax credit carryforwards |  | 70 |  |  | — |  |  | 49 |
Valuation allowance for income tax loss and income tax credit carryforwards |  | (2,315 | ) |  | (24 | ) |  | (2,134 | )
Other valuation allowances |  | (15 | ) |  | (7 | ) |  | (29 | )
Total deferred income taxes |  | $ | (28 | ) |  | $ | 593 |  |  | $ | (673 | )
United States federal income tax loss carryforwards and income tax credit carryforwards and expiration dates | These carryforwards and their respective expiration dates are summarized below:
| 2016 through 2020 |  | 2021 through 2025 |  | 2026 through 2030 |  | 2031 through 2035 |  | 2036 through 2040 |  | Not subject to expiration |  | Valuation allowance
United States federal income tax loss carryforwards | $ | — |  |  | $ | — |  |  | $ | 35 |  |  | $ | 415 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
United States federal deferred income tax assets for income tax loss carryforwards | — |  |  | — |  |  | 12 |  |  | 107 |  |  | — |  |  | — |  |  | (12 | )
United States federal deferred income tax assets for income tax loss carryforwards after ASU 2013-11 | — |  |  | — |  |  | 12 |  |  | 8 |  |  | — |  |  | — |  |  | (12 | )
United States federal income tax credit carryforwards | 28 |  |  | 69 |  |  | 27 |  |  | 108 |  |  | 21 |  |  | 30 |  |  | (66 | )
United States federal income tax credit carryforwards after ASU 2013-11 | 28 |  |  | 69 |  |  | 25 |  |  | 40 |  |  | 21 |  |  | — |  |  | (66 | )
United States state and local tax loss carryforwards and tax credit carryforwards and expiration dates | The deferred tax assets for these carryforwards and their respective expiration dates are summarized below:
| 2016 through 2020 |  | 2021 through 2025 |  | 2026 through 2030 |  | 2031 through 2035 |  | 2036 through 2040 |  | Not subject to expiration |  | Valuation allowance
United States state and local deferred income tax assets for income tax loss carryforwards - net of federal tax effect | $ | 7 |  |  | $ | 17 |  |  | $ | 12 |  |  | $ | 9 |  |  | $ | — |  |  | $ | — |  |  | $ | (18 | )
United States state and local deferred income tax assets for income tax loss carryforwards - net of federal tax effect after ASU 2013-11 | — |  |  | 12 |  |  | 12 |  |  | 9 |  |  | — |  |  | — |  |  | (18 | )
United States state and local income tax credit carryforwards - net of federal tax effect | 10 |  |  | 10 |  |  | 6 |  |  | 3 |  |  | 5 |  |  | — |  |  | (16 | )
United States state and local income tax credit carryforwards - net of federal tax effect after ASU 2013-11 | 8 |  |  | 9 |  |  | 6 |  |  | 2 |  |  | 5 |  |  | — |  |  | (16 | )
Non-United States subsidiaries tax loss carryforwards and income tax credit carryforwards and expiration dates | These carryforwards and their respective expiration dates are summarized below:
| 2016 through 2020 |  | 2021 through 2025 |  | 2026 through 2030 |  | 2031 through 2035 |  | Not subject to expiration |  | Valuation allowance
Non-United States income tax loss carryforwards | $ | 125 |  |  | $ | 146 |  |  | $ | 3 |  |  | $ | — |  |  | $ | 10,092 |  |  | $ | — |
Non-United States deferred income tax assets for income tax loss carryforwards | 33 |  |  | 35 |  |  | 1 |  |  | — |  |  | 2,196 |  |  | (2,171 | )
Non-United States income tax credit carryforwards | 7 |  |  | 15 |  |  | 16 |  |  | — |  |  | 32 |  |  | (32 | )
Summary of gross unrecognized income tax benefits | A summary of gross unrecognized income tax benefits follows:
| 2015 |  | 2014 |  | 2013
Balance at January 1 | $ | 493 |  |  | $ | 479 |  |  | $ | 444 |
Increases and decreases as a result of positions taken during prior years |  |  |  |  |
Transfers from valuation allowances | — |  |  | (3 | ) |  | 13 |
Other increases, including currency translation | 34 |  |  | 37 |  |  | 7 |
Other decreases, including currency translation | (34 | ) |  | (3 | ) |  | (7 | )
Balances related to acquired businesses | (1 | ) |  | (3 | ) |  | 2 |
Increases as a result of positions taken during the current year | 109 |  |  | 65 |  |  | 35 |
Decreases relating to settlements with tax authorities | — |  |  | (51 | ) |  | (6 | )
Decreases as a result of a lapse of the applicable statute of limitations | (17 | ) |  | (28 | ) |  | (9 | )
Balance at December 31 | $ | 584 |  |  | $ | 493 |  |  | $ | 479 |

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