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Restructuring Program (Tables) | 6 Months Ended
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Jun. 30, 2019
Restructuring and Related Activities [Abstract] |
Schedule of Restructuring Program Liability | The Simplify to Grow Program liability activity for the six months ended June 30, 2019 was:
| Severance and related costs |  | Asset Write-downs |  | Total
| (in millions)
Liability balance, January 1, 2019 | $ | 373 |  |  | $ | — |  |  | $ | 373 |
Charges (1) | 35 |  |  | 5 |  |  | 40 |
Cash spent | (89 | ) |  | — |  |  | (89 | )
Non-cash settlements/adjustments (2) | (30 | ) |  | (5 | ) |  | (35 | )
Currency | (1 | ) |  | — |  |  | (1 | )
Liability balance, June 30, 2019 | $ | 288 |  |  | $ | — |  |  | $ | 288 |
(1) | Includes settlement losses of $5 million recorded within benefit plan non-service income on our condensed consolidated statements of earnings.
(2) | We adopted the new ASU on lease accounting as of January 1, 2019. The ASU requires recording onerous lease liabilities netted with right of use assets. Therefore, during the first quarter of 2019, we reclassified onerous lease liabilities that totaled $23 million 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 June 30, |  | For the Six Months Ended June 30,
| 2019 |  | 2018 |  | 2019 |  | 2018
| (in millions)
Latin America | $ | — |  |  | $ | 6 |  |  | $ | 1 |  |  | $ | 14 |
AMEA | (3 | ) |  | 4 |  |  | (2 | ) |  | 8 |
Europe | 1 |  |  | 1 |  |  | 2 |  |  | 6 |
North America | 1 |  |  | 2 |  |  | 4 |  |  | 8 |
Non-cash property, plant and equipment write-downs | $ | (1 | ) |  | $ | 13 |  |  | $ | 5 |  |  | $ | 36 |
During the three and six months ended June 30, 2019 and June 30, 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 June 30, 2019 |  |  |  |  |  |  |  |  |  |  |
Restructuring Costs | $ | 7 |  |  | $ | 3 |  |  | $ | 11 |  |  | $ | — |  |  | $ | (1 | ) |  | $ | 20 |
Implementation Costs | 13 |  |  | 6 |  |  | 17 |  |  | 9 |  |  | 23 |  |  | 68 |
Total | $ | 20 |  |  | $ | 9 |  |  | $ | 28 |  |  | $ | 9 |  |  | $ | 22 |  |  | $ | 88 |
For the Three Months Ended June 30, 2018 |  |  |  |  |  |  |  |  |  |  |
Restructuring Costs | $ | 12 |  |  | $ | 17 |  |  | $ | 63 |  |  | $ | 14 |  |  | $ | 6 |  |  | $ | 112 |
Implementation Costs | 15 |  |  | 8 |  |  | 13 |  |  | 21 |  |  | 13 |  |  | 70 |
Total | $ | 27 |  |  | $ | 25 |  |  | $ | 76 |  |  | $ | 35 |  |  | $ | 19 |  |  | $ | 182 |
For the Six Months Ended June 30, 2019 |  |  |  |  |  |  |  |  |  |  |
Restructuring Costs | $ | 7 |  |  | $ | 9 |  |  | $ | 11 |  |  | $ | 6 |  |  | $ | 7 |  |  | $ | 40 |
Implementation Costs | 28 |  |  | 13 |  |  | 28 |  |  | 13 |  |  | 36 |  |  | 118 |
Total | $ | 35 |  |  | $ | 22 |  |  | $ | 39 |  |  | $ | 19 |  |  | $ | 43 |  |  | $ | 158 |
For the Six Months Ended June 30, 2018 |  |  |  |  |  |  |  |  |  |  |
Restructuring Costs | $ | 36 |  |  | $ | 23 |  |  | $ | 70 |  |  | $ | 26 |  |  | $ | 9 |  |  | $ | 164 |
Implementation Costs | 30 |  |  | 20 |  |  | 29 |  |  | 38 |  |  | 15 |  |  | 132 |
Total | $ | 66 |  |  | $ | 43 |  |  | $ | 99 |  |  | $ | 64 |  |  | $ | 24 |  |  | $ | 296 |
Total Project (3) |  |  |  |  |  |  |  |  |  |  |
Restructuring Costs | $ | 500 |  |  | $ | 526 |  |  | $ | 982 |  |  | $ | 459 |  |  | $ | 123 |  |  | $ | 2,590 |
Implementation Costs | 247 |  |  | 181 |  |  | 373 |  |  | 345 |  |  | 314 |  |  | 1,460 |
Total | $ | 747 |  |  | $ | 707 |  |  | $ | 1,355 |  |  | $ | 804 |  |  | $ | 437 |  |  | $ | 4,050 |
(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 pension settlement losses and rounding.
(3) Includes all charges recorded since program inception on May 6, 2014 through June 30, 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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