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Restructuring Program (Tables) | 3 Months Ended
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Mar. 31, 2019
Restructuring and Related Activities [Abstract] |
Schedule of Restructuring Program Liability | The Simplify to Grow Program liability activity for the three months ended March 31, 2019 was:
| Severance and related costs |  | Asset Write-downs |  | Total
| (in millions)
Liability balance, January 1, 2019 | $ | 373 |  |  | $ | — |  |  | $ | 373 |
Charges | 15 |  |  | 5 |  |  | 20 |
Cash spent | (53 | ) |  | — |  |  | (53 | )
Non-cash settlements/adjustments (1) | (24 | ) |  | (5 | ) |  | (29 | )
Currency | (4 | ) |  | — |  |  | (4 | )
Liability balance, March 31, 2019 | $ | 307 |  |  | $ | — |  |  | $ | 307 |
(1) | We adopted the new ASU on lease accounting as of January 1, 2019. The ASU revises the accounting for onerous leases such that any onerous lease liability should be netted with the right of use asset. Therefore, we reclassified $23 million onerous lease liability as of March 31, 2019 from accrued liabilities and other accrued liabilities to operating lease right of use assets.
Schedule of Restructuring and Implementation Costs by Segment | In connection with our restructuring program, we recorded non-cash property, plant and equipment write-downs (including accelerated depreciation and asset impairments) in the condensed consolidated statements of earnings within asset impairment and exit costs and within the segment results as follows (refer to Note 8, Restructuring Program).
| For the Three Months Ended March 31,
| 2019 |  | 2018
| (in millions)
Latin America | $ | — |  |  | $ | 8 |
AMEA | 1 |  |  | 4 |
Europe | 1 |  |  | 5 |
North America | 3 |  |  | 6 |
Non-cash property, plant and equipment write-downs | $ | 5 |  |  | $ | 23 |
During the three months ended March 31, 2019 and March 31, 2018, and since inception of the Simplify to Grow Program, we recorded the following restructuring and implementation costs within segment operating income and earnings before income taxes:
| Latin America |  | AMEA |  | Europe |  | North America (1) |  | Corporate (2) |  | Total
| (in millions)
For the Three Months Ended March 31, 2019 |  |  |  |  |  |  |  |  |  |  |
Restructuring Costs | $ | — |  |  | $ | 6 |  |  | $ | — |  |  | $ | 6 |  |  | $ | 8 |  |  | $ | 20 |
Implementation Costs | 15 |  |  | 7 |  |  | 11 |  |  | 4 |  |  | 13 |  |  | 50 |
Total | $ | 15 |  |  | $ | 13 |  |  | $ | 11 |  |  | $ | 10 |  |  | $ | 21 |  |  | $ | 70 |
For the Three Months Ended March 31, 2018 |  |  |  |  |  |  |  |  |  |  |
Restructuring Costs | $ | 24 |  |  | $ | 6 |  |  | $ | 7 |  |  | $ | 12 |  |  | $ | 3 |  |  | $ | 52 |
Implementation Costs | 15 |  |  | 12 |  |  | 16 |  |  | 17 |  |  | 2 |  |  | 62 |
Total | $ | 39 |  |  | $ | 18 |  |  | $ | 23 |  |  | $ | 29 |  |  | $ | 5 |  |  | $ | 114 |
Total Project (3) |  |  |  |  |  |  |  |  |  |  |
Restructuring Costs | $ | 493 |  |  | $ | 523 |  |  | $ | 971 |  |  | $ | 459 |  |  | $ | 124 |  |  | $ | 2,570 |
Implementation Costs | 234 |  |  | 175 |  |  | 356 |  |  | 336 |  |  | 291 |  |  | 1,392 |
Total | $ | 727 |  |  | $ | 698 |  |  | $ | 1,327 |  |  | $ | 795 |  |  | $ | 415 |  |  | $ | 3,962 |
(1) | During 2019 and 2018, our North America region implementation costs included incremental costs that we incurred related to renegotiating collective bargaining agreements that expired in February 2016 for eight U.S. facilities and related to executing business continuity plans for the North America business.
(2) | The Corporate column includes minor adjustments for rounding.
(3) Includes all charges recorded since program inception on May 6, 2014 through March 31, 2019.

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- Definition Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140864-122747 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
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- Definition Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -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 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(b)(2)) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
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