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REPOSITIONING AND OTHER CHARGES | 12 Months Ended
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Dec. 31, 2020
Restructuring and Related Activities [Abstract] |
Repositioning and Other Charges | A summary of repositioning and other charges follows:
| Years Ended December 31,
2020 |  | 2019 |  | 2018
Severance | $ | 475 |  |  | $ | 260 |  |  | $ | 289 |
Asset impairments | 21 |  |  | 95 |  |  | 162 |
Exit costs | 69 |  |  | 83 |  |  | 79 |
Reserve adjustments | (47) |  |  | (5) |  |  | (10) |
Total net repositioning charge | 518 |  |  | 433 |  |  | 520 |
Asbestos related litigation charges, net of insurance and reimbursements | 50 |  |  | 42 |  |  | 163 |
Probable and reasonably estimable environmental liabilities, net of reimbursements | 27 |  |  | 59 |  |  | 345 |
Other | (20) |  |  | 12 |  |  | 63 |
Total net repositioning and other charges | $ | 575 |  |  | $ | 546 |  |  | $ | 1,091 |
The following table summarizes the pre-tax distribution of total net repositioning and other charges by classification:
| Years Ended December 31,
2020 |  | 2019 |  | 2018
Cost of products and services sold | $ | 308 |  |  | $ | 276 |  |  | $ | 811 |
Selling, general and administrative expenses | 267 |  |  | 270 |  |  | 239 |
Other (income) expense | — |  |  | — |  |  | 41 |
| $ | 575 |  |  | $ | 546 |  |  | $ | 1,091 |
The following table summarizes the pre-tax impact of total net repositioning and other charges by segment:
| Years Ended December 31,
2020 |  | 2019 |  | 2018
Aerospace | $ | 157 |  |  | $ | 33 |  |  | $ | 154 |
Honeywell Building Technologies | 100 |  |  | 108 |  |  | 111 |
Performance Materials and Technologies | 167 |  |  | 93 |  |  | 191 |
Safety and Productivity Solutions | 41 |  |  | 71 |  |  | 133 |
Corporate | 110 |  |  | 241 |  |  | 502 |
| $ | 575 |  |  | $ | 546 |  |  | $ | 1,091 |
In 2020, the Company recognized repositioning charges totaling $565 million, including severance costs of $475 million related to workforce reductions of 14,159 manufacturing and administrative positions across 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 slowdown in demand for many of its products and services due to the global recession, and with our productivity and ongoing functional transformation initiatives and to site consolidations and hub strategies. The repositioning charge included exit costs of $69 million primarily related to current period exit costs incurred for previously approved repositioning projects. Also, $47 million of previously established reserves, primarily for severance, were returned to income mainly as a result of higher attrition than anticipated in prior severance actions resulting in lower payments. In 2019, the Company recognized repositioning charges totaling $438 million, including severance costs of $260 million related to workforce reductions of 5,336 manufacturing and administrative positions across our segments. The workforce reductions related to our productivity and ongoing functional transformation initiatives and to site transitions, mainly in Honeywell Building Technologies, as we transition manufacturing to more cost-effective locations. The repositioning charge included asset impairments of $95 million largely related to a write down in connection with assets held for sale. The repositioning charge included exit costs of $83 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 for closure obligations associated with site transitions. In 2018, the Company recognized repositioning charges totaling $530 million, including severance costs of $289 million related to workforce reductions of 6,486 manufacturing and administrative positions across our segments. The workforce reductions were primarily related to planned site closures, mainly in Safety and Productivity Solutions, Performance Materials and Technologies and Honeywell Building Technologies, as we transition manufacturing sites to more cost-effective locations. The workforce reductions were also related to our productivity and ongoing functional transformation initiatives. The repositioning charge included asset impairments of $162 million mainly related to manufacturing plant and equipment associated with planned site closures. Asset impairments also included 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. The repositioning charge included exit costs of $79 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 and for closure obligations associated with planned site closures. The following table summarizes the status of the Company's total repositioning reserves:
| Severance Costs |  | Asset Impairments |  | Exit Costs |  | Total
Balance at December 31, 2017 | $ | 442 |  |  | $ | — |  |  | $ | 71 |  |  | $ | 513 |
Charges | 289 |  |  | 162 |  |  | 79 |  |  | 530 |
Usage—cash | (218) |  |  | — |  |  | (67) |  |  | (285) |
Usage—noncash | — |  |  | (163) |  |  | — |  |  | (163) |
Divestitures | (11) |  |  | — |  |  | (3) |  |  | (14) |
Adjustments | (8) |  |  | 1 |  |  | (3) |  |  | (10) |
Foreign currency translation | (5) |  |  | — |  |  | — |  |  | (5) |
Balance at December 31, 2018 | 489 |  |  | — |  |  | 77 |  |  | 566 |
Charges | 260 |  |  | 95 |  |  | 83 |  |  | 438 |
Usage—cash | (186) |  |  | — |  |  | (63) |  |  | (249) |
Usage—noncash | — |  |  | (100) |  |  | — |  |  | (100) |
Divestitures | — |  |  | — |  |  | — |  |  | — |
Adjustments | (8) |  |  | 5 |  |  | (2) |  |  | (5) |
Foreign currency translation | — |  |  | — |  |  | 1 |  |  | 1 |
Balance at December 31, 2019 | 555 |  |  | — |  |  | 96 |  |  | 651 |
Charges | 475 |  |  | 21 |  |  | 69 |  |  | 565 |
Usage—cash | (474) |  |  | — |  |  | (90) |  |  | (564) |
Usage—noncash | — |  |  | (21) |  |  | — |  |  | (21) |
Divestitures | — |  |  | — |  |  | — |  |  | — |
Adjustments | (44) |  |  | — |  |  | (3) |  |  | (47) |
Foreign currency translation | 15 |  |  | — |  |  | 2 |  |  | 17 |
Balance at December 31, 2020 | $ | 527 |  |  | $ | — |  |  | $ | 74 |  |  | $ | 601 |
Certain repositioning projects will recognize exit costs in future periods when the actual liability is incurred. Such exit costs incurred in 2020, 2019 and 2018 were not significant. In 2018, the other charge of $63 million mainly relates to reserves taken due to the required wind-down of the Company's activities in Iran and the evaluation of potential resolution of a certain legal matter.

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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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