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REPOSITIONING AND OTHER CHARGES | 9 Months Ended
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Sep. 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 September 30, |  | Nine Months Ended September 30,
| 2019 |  | 2018 |  | 2019 |  | 2018
Severance | $ | 41 |  |  | $ | 39 |  |  | $ | 147 |  |  | $ | 100 |
Asset impairments | 15 |  |  | 26 |  |  | 26 |  |  | 74 |
Exit costs | 33 |  |  | 8 |  |  | 62 |  |  | 48 |
Reserve adjustments | (3 | ) |  | 1 |  |  | (7 | ) |  | (2 | )
Total net repositioning charge | 86 |  |  | 74 |  |  | 228 |  |  | 220 |
Asbestos related litigation charges, net of insurance and indemnities | 9 |  |  | 59 |  |  | 26 |  |  | 157 |
Probable and reasonably estimable environmental liabilities, net of indemnities | 6 |  |  | 150 |  |  | 59 |  |  | 334 |
Other | (5 | ) |  | 16 |  |  | (7 | ) |  | 45 |
Total net repositioning and other charges | $ | 96 |  |  | $ | 299 |  |  | $ | 306 |  |  | $ | 756 |
The following table summarizes the pretax distribution of total net repositioning and other charges by classification:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2019 |  | 2018 |  | 2019 |  | 2018
Cost of products and services sold | $ | 75 |  |  | $ | 261 |  |  | $ | 204 |  |  | $ | 605 |
Selling, general and administrative expenses | 21 |  |  | 38 |  |  | 102 |  |  | 110 |
Other (income) expense | — |  |  | — |  |  | — |  |  | 41 |
| $ | 96 |  |  | $ | 299 |  |  | $ | 306 |  |  | $ | 756 |
The following table summarizes the pretax impact of total net repositioning and other charges by segment:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2019 |  | 2018 |  | 2019 |  | 2018
Aerospace | $ | 12 |  |  | $ | 54 |  |  | $ | 32 |  |  | $ | 157 |
Honeywell Building Technologies | 28 |  |  | 4 |  |  | 36 |  |  | 17 |
Performance Materials and Technologies | 28 |  |  | 12 |  |  | 61 |  |  | 85 |
Safety and Productivity Solutions | 6 |  |  | 39 |  |  | 54 |  |  | 52 |
Corporate | 22 |  |  | 190 |  |  | 123 |  |  | 445 |
| $ | 96 |  |  | $ | 299 |  |  | $ | 306 |  |  | $ | 756 |
In the quarter ended September 30, 2019, we recognized gross repositioning charges totaling $89 million including severance costs of $41 million related to workforce reductions of 1,123 manufacturing and administrative positions across our segments. 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 $33 million primarily related to termination fees associated with the early cancellation of supply agreements for certain raw materials in Performance Materials and Technologies and Honeywell Building Technologies and current period exit costs incurred for previously approved repositioning projects. In the quarter ended September 30, 2018, we recognized gross repositioning charges totaling $73 million including severance costs of $39 million related to workforce reductions of 816 manufacturing and administrative positions across our segments. The workforce reductions were primarily related to site transitions, mainly in Safety and Productivity Solutions and Performance Materials and Technologies, to more cost-effective locations. The repositioning charges included asset impairments of $26 million primarily due to the write-off of certain capitalized assets in Corporate and manufacturing equipment associated with a site transition in Performance Materials and Technologies. In the nine months ended September 30, 2019, we recognized gross repositioning charges totaling $235 million including severance costs of $147 million related to workforce reductions of 3,436 manufacturing and administrative positions across our 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. The repositioning charges included exit costs of $62 million primarily related to current period exit costs incurred for previously approved repositioning projects, termination fees associated with the early cancellation of supply agreements for certain raw materials in Performance Materials and Technologies and Honeywell Building Technologies and closure obligations associated with site transitions. In the nine months ended September 30, 2018, we recognized gross repositioning charges totaling $222 million including severance costs of $100 million related to workforce reductions of 2,700 manufacturing and administrative positions across our segments. The workforce reductions were primarily related to site transitions, mainly in Safety and Productivity Solutions, Performance Materials and Technologies and Aerospace, 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 $74 million primarily related to the write-down of a legacy property in Corporate in connection with its planned disposition, and the write-off of certain capitalized assets in Corporate and manufacturing equipment associated with a site transition in Performance Materials and Technologies. The repositioning charges included exit costs of $48 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 | 147 |  |  | 26 |  |  | 62 |  |  | 235 |
Usage - cash | (122 | ) |  | — |  |  | (27 | ) |  | (149 | )
Usage - noncash | — |  |  | (26 | ) |  | — |  |  | (26 | )
Foreign currency translation | (3 | ) |  | — |  |  | — |  |  | (3 | )
Adjustments | (7 | ) |  | — |  |  | — |  |  | (7 | )
September 30, 2019 | $ | 504 |  |  | $ | — |  |  | $ | 112 |  |  | $ | 616 |
Certain repositioning projects will recognize exit costs in future periods when the actual liability is incurred. Such exit costs incurred in the quarter and nine months ended September 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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