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REPOSITIONING AND OTHER CHARGES | 9 Months Ended
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Sep. 30, 2021
Restructuring and Related Activities [Abstract] |
Repositioning and Other Charges | A summary of repositioning and other charges follows:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2021 |  | 2020 |  | 2021 |  | 2020
Severance | $ | 3 |  |  | $ | 113 |  |  | $ | 63 |  |  | $ | 433 |
Asset impairments | 20 |  |  | 5 |  |  | 107 |  |  | 11 |
Exit costs | 46 |  |  | 17 |  |  | 110 |  |  | 47 |
Reserve adjustments | 3 |  |  | (11) |  |  | (18) |  |  | (42) |
Total net repositioning charge | 72 |  |  | 124 |  |  | 262 |  |  | 449 |
Asbestos related litigation charges, net of insurance and reimbursements | 24 |  |  | 13 |  |  | 68 |  |  | 33 |
Probable and reasonably estimable environmental liabilities, net of reimbursements | 3 |  |  | 6 |  |  | 14 |  |  | 20 |
Other | (3) |  |  | 1 |  |  | (6) |  |  | (16) |
Total net repositioning and other charges | $ | 96 |  |  | $ | 144 |  |  | $ | 338 |  |  | $ | 486 |
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,
| 2021 |  | 2020 |  | 2021 |  | 2020
Cost of products and services sold | $ | 63 |  |  | $ | 91 |  |  | $ | 248 |  |  | $ | 286 |
Selling, general and administrative expenses | 33 |  |  | 53 |  |  | 90 |  |  | 200 |
| $ | 96 |  |  | $ | 144 |  |  | $ | 338 |  |  | $ | 486 |
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,
| 2021 |  | 2020 |  | 2021 |  | 2020
Aerospace | $ | (2) |  |  | $ | 33 |  |  | $ | 55 |  |  | $ | 151 |
Honeywell Building Technologies | 5 |  |  | 29 |  |  | 9 |  |  | 87 |
Performance Materials and Technologies | 5 |  |  | 34 |  |  | 12 |  |  | 139 |
Safety and Productivity Solutions | 40 |  |  | 15 |  |  | 136 |  |  | 32 |
Corporate | 48 |  |  | 33 |  |  | 126 |  |  | 77 |
| $ | 96 |  |  | $ | 144 |  |  | $ | 338 |  |  | $ | 486 |
In the three months ended September 30, 2021, we recognized gross repositioning charges totaling $69 million including severance costs of $3 million related to workforce reductions of 603 manufacturing and administrative positions mainly in our Safety and Productivity Solutions segment. The workforce reductions were primarily related to the re-alignment of a product line in our Safety and Productivity Solutions segment and to our productivity and ongoing functional transformation initiatives. The repositioning charge included asset impairments of $20 million primarily related to the write-down of certain manufacturing equipment. The repositioning charge also included exit costs of $46 million primarily for current period exit costs incurred for previously approved repositioning projects, closure obligations associated with site transitions, and lease obligations for equipment. In the three months ended September 30, 2020, we recognized gross repositioning charges totaling $135 million including severance costs of $113 million related to workforce reductions of 3,113 manufacturing and administrative positions across all of the Company's 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 slowdown in demand for many of the Company's products and services due to the global recession. In the nine months ended September 30, 2021, we recognized gross repositioning charges totaling $280 million including severance costs of $63 million related to workforce reductions of 5,252 manufacturing and administrative positions mainly in our Safety and Productivity Solutions and Aerospace segments. The workforce reductions were primarily related to the re-alignment of a product line in our Safety and Productivity Solutions segment, site transitions, mainly in Aerospace, to more cost-effective locations, and our productivity and ongoing functional transformation initiatives. The repositioning charge included asset impairments of $107 million primarily related to the write-down of certain manufacturing and other equipment. The repositioning charge included exit costs of $110 million primarily for current period exit costs incurred for previously approved repositioning projects, closure obligations associated with site transitions, and lease obligations for equipment. Also, $18 million of previously established reserves, primarily for severance, were returned to income due to adjustments to the scope of previously announced repositioning actions. In the nine months ended September 30, 2020, we recognized gross repositioning charges totaling $491 million including severance costs of $433 million related to workforce reductions of 13,042 manufacturing and administrative positions across the Company's 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 slowdown in demand for many of the Company's products and services due to the global recession, and the Company's productivity and ongoing functional transformation initiatives. The repositioning charges included exit costs of $47 million primarily related to current period exit costs incurred for previously approved repositioning projects. Also, $42 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 severance payments. The following table summarizes the status of the Company's total repositioning reserves:
| Severance Costs |  | Asset Impairments |  | Exit Costs |  | Total
Balance at December 31, 2020 | $ | 527 |  |  | $ | — |  |  | $ | 74 |  |  | $ | 601 |
Charges | 63 |  |  | 107 |  |  | 110 |  |  | 280 |
Usage - cash | (229) |  |  | — |  |  | (57) |  |  | (286) |
Usage - noncash | — |  |  | (109) |  |  | — |  |  | (109) |
Foreign currency translation | (2) |  |  | — |  |  | (2) |  |  | (4) |
Adjustments | (19) |  |  | 2 |  |  | (1) |  |  | (18) |
Balance at September 30, 2021 | $ | 340 |  |  | $ | — |  |  | $ | 124 |  |  | $ | 464 |
Certain repositioning projects will recognize exit costs in future periods when the actual liability is incurred. Such exit costs incurred in the nine months ended September 30, 2021 and 2020, were $30 million and $32 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://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(e)) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI http://asc.fasb.org/topic&trid=2175745 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 + Details
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