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REPOSITIONING AND OTHER CHARGES | 3 Months Ended
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Mar. 31, 2022
Restructuring and Related Activities [Abstract] |
REPOSITIONING AND OTHER CHARGES | REPOSITIONING AND OTHER CHARGES A summary of repositioning and other charges follows:
|  |  |  | Three Months Ended March 31,
|  |  |  | 2022 | 2021
Severance |  |  |  |  | $ | 7 |  |  | $ | 28 |
Asset impairments |  |  |  |  | 123 |  |  | 42 |
Exit costs |  |  |  |  | 17 |  |  | 49 |
Reserve adjustments |  |  |  |  | (15) |  |  | 1 |
Total net repositioning charge |  |  |  |  | 132 |  |  | 120 |
Asbestos related litigation charges, net of insurance and reimbursements |  |  |  |  | 46 |  |  | 21 |
Probable and reasonably estimable environmental liabilities, net of reimbursements |  |  |  |  | 14 |  |  | 5 |
Other |  |  |  |  | 195 |  |  | (5) |
Total net repositioning and other charges |  |  |  |  | $ | 387 |  |  | $ | 141 |
The following table summarizes the pretax distribution of total net repositioning and other charges by classification:
|  | Three Months Ended March 31,
|  |  |  | 2022 | 2021
Cost of products and services sold |  |  |  |  | $ | 199 |  |  | $ | 98 |
Selling, general and administrative expenses |  |  |  |  | 188 |  |  | 43 |
|  |  |  |  | $ | 387 |  |  | $ | 141 |
The following table summarizes the pretax impact of total net repositioning and other charges by segment. These amounts are excluded from segment profit as described in Note 17 Segment Financial Data:
|  | Three Months Ended March 31,
|  |  |  | 2022 | 2021
Aerospace |  |  |  |  | $ | 21 |  |  | $ | 48 |
Honeywell Building Technologies |  |  |  |  | 14 |  |  | 5 |
Performance Materials and Technologies |  |  |  |  | 159 |  |  | 5 |
Safety and Productivity Solutions |  |  |  |  | 127 |  |  | 37 |
Corporate and All Other |  |  |  |  | 66 |  |  | 46 |
|  |  |  |  | $ | 387 |  |  | $ | 141 |
In the three months ended March 31, 2022, the Company recognized gross repositioning charges totaling $147 million, primarily related to closing and relocating the production of certain respiratory manufacturing from a U.S.-based facility to a non-U.S. facility. The repositioning charges include asset impairments of $123 million primarily related to the write-down of certain manufacturing equipment, and exit costs of $17 million primarily for current period costs incurred for previously approved repositioning projects, closure obligations associated with site transitions, and lease obligations for equipment. These charges also include severance costs of $7 million related to workforce reductions of 1,196 manufacturing and administrative positions across all of the Company's segments. Further, during the three months ended March 31, 2022, Selling, general and administrative expenses on the Consolidated Statement of Operations and within Other charges on the table above included $183 million of reserves against outstanding accounts receivable, contract assets, and impairments of other assets due to the suspension of substantially all of the Company's sales, distribution and service activities in Russia and Belarus, sanctions, and deteriorating trade relations in Russia due to the Russia-Ukraine conflict. Based on available information to date, the Company’s estimate of potential future impairments on the Company's businesses in Russia would not be material with respect to the Company's consolidated financial position. In the three months ended March 31, 2021, the Company recognized gross repositioning charges totaling $119 million including severance costs of $28 million related to workforce reductions of 1,021 manufacturing and administrative positions mainly in the Company's Aerospace and Safety and Productivity Solutions segments. The workforce reductions were primarily related to site transitions, mainly in Aerospace, to more cost-effective locations and to the Company's productivity and ongoing functional transformation initiatives. The repositioning charge included asset impairments of $42 million primarily related to the write-down of certain manufacturing and other equipment due to their planned disposition. The repositioning charge included exit costs of $49 million primarily for closure obligations associated with site transitions, lease exit obligations for certain equipment in Corporate and current period exit costs incurred for previously approved repositioning projects. The following table summarizes the status of the Company's total repositioning reserves:
| Severance Costs | Asset Impairments | Exit Costs | Total
Balance at December 31, 2021 |  | $ | 289 |  |  | $ | — |  |  | $ | 122 |  |  | $ | 411 |
Charges |  | 7 |  |  | 123 |  |  | 17 |  |  | 147 |
Usage - cash |  | (48) |  |  | — |  |  | (21) |  |  | (69) |
Usage - noncash |  | — |  |  | (123) |  |  | — |  |  | (123) |
Foreign currency translation |  | (1) |  |  | — |  |  | — |  |  | (1) |
Adjustments |  | (14) |  |  | — |  |  | (1) |  |  | (15) |
Balance at March 31, 2022 |  | $ | 233 |  |  | $ | — |  |  | $ | 117 |  |  | $ | 350 |
Certain repositioning projects will recognize exit costs in future periods when the actual liability is incurred. Such exit costs incurred in the three months ended March 31, 2022 and 2021, were $11 million and $10 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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