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REPOSITIONING AND OTHER CHARGES | 6 Months Ended
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Jun. 30, 2019
Restructuring and Related Activities [Abstract] |
Repositioning and Other Charges | Note 3. Repositioning and Other Charges A summary of repositioning and other charges follows:
| Three Months Ended June 30, |  | Six Months Ended June 30,
| 2019 |  | 2018 |  | 2019 |  | 2018
Severance | $ | 75 |  |  | $ | 30 |  |  | $ | 106 |  |  | $ | 61 |
Asset impairments | — |  |  | 1 |  |  | 11 |  |  | 48 |
Exit costs | 11 |  |  | 32 |  |  | 29 |  |  | 40 |
Reserve adjustments | (2 | ) |  | (2 | ) |  | (4 | ) |  | (3 | )
Total net repositioning charge | 84 |  |  | 61 |  |  | 142 |  |  | 146 |
Asbestos related litigation charges, net of insurance and indemnities | 6 |  |  | 49 |  |  | 17 |  |  | 98 |
Probable and reasonably estimable environmental liabilities, net of indemnities | 39 |  |  | 127 |  |  | 53 |  |  | 184 |
Other | (3 | ) |  | 29 |  |  | (2 | ) |  | 29 |
Total net repositioning and other charges | $ | 126 |  |  | $ | 266 |  |  | $ | 210 |  |  | $ | 457 |
The following table summarizes the pretax distribution of total net repositioning and other charges by classification:
| Three Months Ended June 30, |  | Six Months Ended June 30,
| 2019 |  | 2018 |  | 2019 |  | 2018
Cost of products and services sold | $ | 74 |  |  | $ | 216 |  |  | $ | 129 |  |  | $ | 344 |
Selling, general and administrative expenses | 52 |  |  | 50 |  |  | 81 |  |  | 72 |
Other (income) expense | — |  |  | — |  |  | — |  |  | 41 |
| $ | 126 |  |  | $ | 266 |  |  | $ | 210 |  |  | $ | 457 |
The following table summarizes the pretax impact of total net repositioning and other charges by segment:
| Three Months Ended June 30, |  | Six Months Ended June 30,
| 2019 |  | 2018 |  | 2019 |  | 2018
Aerospace | $ | 4 |  |  | $ | 35 |  |  | $ | 20 |  |  | $ | 103 |
Honeywell Building Technologies | — |  |  | 9 |  |  | 8 |  |  | 13 |
Performance Materials and Technologies | 34 |  |  | 69 |  |  | 33 |  |  | 73 |
Safety and Productivity Solutions | 43 |  |  | 6 |  |  | 48 |  |  | 13 |
Corporate | 45 |  |  | 147 |  |  | 101 |  |  | 255 |
| $ | 126 |  |  | $ | 266 |  |  | $ | 210 |  |  | $ | 457 |
In the quarter ended June 30, 2019, we recognized gross repositioning charges totaling $86 million including severance costs of $75 million related to workforce reductions of 1,266 manufacturing and administrative positions mainly in Performance Materials and Technologies and Safety and Productivity Solutions. The workforce reductions were primarily related to cost savings actions taken in connection with our productivity and ongoing functional transformation initiatives. In the quarter ended June 30, 2018, we recognized gross repositioning charges totaling $63 million including severance costs of $30 million related to workforce reductions of 731 manufacturing and administrative positions across our segments, except Aerospace. The workforce reductions were primarily related to cost savings actions taken in connection with our productivity and ongoing functional transformation initiatives. The repositioning charges included exit costs of $32 million primarily related to a termination fee associated with the early cancellation of a supply agreement for certain raw materials in Performance Materials and Technologies. In the six months ended June 30, 2019, we recognized gross repositioning charges totaling $146 million including severance costs of $106 million related to workforce reductions of 2,313 manufacturing and administrative positions across all segments. The workforce reductions were primarily related to cost savings actions taken in connection with our productivity and ongoing functional transformation initiatives and to site transitions in Aerospace to more cost-effective locations. In the six months ended June 30, 2018, we recognized gross repositioning charges totaling $149 million including severance costs of $61 million related to workforce reductions of 1,884 manufacturing and administrative positions across our segments. The workforce reductions were primarily related to site transitions, mainly in Aerospace and Safety and Productivity Solutions, to more cost-effective locations and to cost savings actions taken in connection with our productivity and ongoing functional transformation initiatives. The repositioning charges included asset impairments of $48 million primarily related to the write-down of a legacy property in our Corporate segment in connection with its planned disposition. The repositioning charges included exit costs of $40 million primarily related to a termination fee associated with the early cancellation of a supply agreement for certain raw materials in Performance Materials and Technologies. The following table summarizes the status of our total repositioning reserves:
| Severance Costs |  | Asset Impairments |  | Exit Costs |  | Total
December 31, 2018 | $ | 489 |  |  | $ | — |  |  | $ | 77 |  |  | $ | 566 |
Charges | 106 |  |  | 11 |  |  | 29 |  |  | 146 |
Usage - cash | (73 | ) |  | — |  |  | (19 | ) |  | (92 | )
Usage - noncash | — |  |  | (11 | ) |  | — |  |  | (11 | )
Foreign currency translation | — |  |  | — |  |  | — |  |  | — |
Adjustments | (4 | ) |  | — |  |  | 1 |  |  | (3 | )
June 30, 2019 | $ | 518 |  |  | $ | — |  |  | $ | 88 |  |  | $ | 606 |
Certain repositioning projects will recognize exit costs in future periods when the actual liability is incurred. Such exit costs incurred in the quarters and six months ended June 30, 2019 and 2018 were not significant.

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI http://asc.fasb.org/topic&trid=2175745 + Details
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