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REPOSITIONING AND OTHER CHARGES | 6 Months Ended
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Jun. 30, 2020
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, |  |
| 2020 |  | 2019 |  | 2020 |  | 2019
Severance | $ | 254 |  |  | $ | 75 |  |  | $ | 320 |  |  | $ | 106 |
Asset impairments | 4 |  |  | — |  |  | 6 |  |  | 11 |
Exit costs | 15 |  |  | 11 |  |  | 30 |  |  | 29 |
Reserve adjustments | (18) |  |  | (2) |  |  | (31) |  |  | (4) |
Total net repositioning charge | 255 |  |  | 84 |  |  | 325 |  |  | 142 |
Asbestos related litigation charges, net of insurance and reimbursements | 9 |  |  | 6 |  |  | 20 |  |  | 17 |
Probable and reasonably estimable environmental liabilities, net of reimbursements | 6 |  |  | 39 |  |  | 14 |  |  | 53 |
Other | 10 |  |  | (3) |  |  | (17) |  |  | (2) |
Total net repositioning and other charges | $ | 280 |  |  | $ | 126 |  |  | $ | 342 |  |  | $ | 210 |
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, |  |
| 2020 |  | 2019 |  | 2020 |  | 2019
Cost of products and services sold | $ | 175 |  |  | $ | 74 |  |  | $ | 195 |  |  | $ | 129 |
Selling, general and administrative expenses | 105 |  |  | 52 |  |  | 147 |  |  | 81 |
| $ | 280 |  |  | $ | 126 |  |  | $ | 342 |  |  | $ | 210 |
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, |  |
| 2020 |  | 2019 |  | 2020 |  | 2019
Aerospace | $ | 107 |  |  | $ | 4 |  |  | $ | 118 |  |  | $ | 20 |
Honeywell Building Technologies | 33 |  |  | — |  |  | 58 |  |  | 8 |
Performance Materials and Technologies | 84 |  |  | 34 |  |  | 105 |  |  | 33 |
Safety and Productivity Solutions | 11 |  |  | 43 |  |  | 17 |  |  | 48 |
Corporate | 45 |  |  | 45 |  |  | 44 |  |  | 101 |
| $ | 280 |  |  | $ | 126 |  |  | $ | 342 |  |  | $ | 210 |
In the three months ended June 30, 2020, we recognized gross repositioning charges totaling $273 million including severance costs of $254 million related to workforce reductions of 7,805 manufacturing and administrative positions across all of our segments, with a majority of the workforce reductions in Aerospace and Performance Materials and Technologies. The workforce reductions primarily related to the Company aligning its cost structure with the current and anticipated slowdown in demand for many of our products and services due to the global recession, and our ongoing productivity and functional transformation initiatives. In the three months 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 related to our productivity and ongoing functional transformation initiatives. In the six months ended June 30, 2020, we recognized gross repositioning charges totaling $356 million including severance costs of $320 million related to workforce reductions of 9,929 manufacturing and administrative positions across our segments, with a majority of the reductions in Aerospace and Performance Materials and Technologies. The workforce reductions primarily related to the Company aligning its cost structure with the current and anticipated slowdown in demand for many of our products and services due to the global recession, and our ongoing productivity and functional transformation initiatives. Also, $31 million of previously established reserves, primarily for severance, were returned to income mainly as a result of higher attrition than anticipated in prior severance programs resulting in lower severance payments. 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 related to our productivity and ongoing functional transformation initiatives and to site transitions in Aerospace to more cost-effective locations. The following table summarizes the status of our total repositioning reserves:
| Severance Costs |  | Asset Impairments |  | Exit Costs |  | Total
December 31, 2019 | $ | 555 |  |  | $ | — |  |  | $ | 96 |  |  | $ | 651 |
Charges | 320 |  |  | 6 |  |  | 30 |  |  | 356 |
Usage - cash | (135) |  |  | — |  |  | (37) |  |  | (172) |
Usage - noncash | — |  |  | (6) |  |  | — |  |  | (6) |
Foreign currency translation | 4 |  |  | — |  |  | — |  |  | 4 |
Adjustments | (30) |  |  | — |  |  | (1) |  |  | (31) |
June 30, 2020 | $ | 714 |  |  | $ | — |  |  | $ | 88 |  |  | $ | 802 |
Certain repositioning projects will recognize exit costs in future periods when the actual liability is incurred. Such exit costs incurred in the six months ended June 30, 2020 and 2019 were $19 million and $11 million, respectively.

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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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