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Restructuring Program - Restructuring Liability Activity (Details) - Simplify to Grow Program - USD ($)
$ in Millions
3 Months Ended 9 Months Ended 101 Months Ended
Sep. 30, 2022
Sep. 30, 2021
Sep. 30, 2022
Sep. 30, 2021
Sep. 30, 2022
Restructuring Reserve [Roll Forward]          
Liability balance, January 1, 2022     $ 211    
Charges $ (7) $ 62 8 [1] $ 250 $ 3,044
Cash spent [2]     (45)    
Non-cash settlements/adjustments 10 54 1 [3] 170  
Currency     (18)    
Liability balance, September 30, 2022 [4] 157   157   157
Severance and related costs          
Restructuring Reserve [Roll Forward]          
Liability balance, January 1, 2022     211    
Charges 3   11 [1]    
Cash spent (12) $ (65) (45) [2] $ (129)  
Non-cash settlements/adjustments [3]     (2)    
Currency     (18)    
Liability balance, September 30, 2022 [4] 157   157   157
Asset Write-downs          
Restructuring Reserve [Roll Forward]          
Liability balance, January 1, 2022 [5]     0    
Charges [1],[5]     (3)    
Cash spent [2],[5]        
Non-cash settlements/adjustments [3],[5]     3    
Currency [5]     0    
Liability balance, September 30, 2022 [4],[5] $ 0   $ 0   $ 0
[1] We recorded a $10 million gain in the third quarter of 2022 due to the sale of assets included in the restructuring program as well as restructuring charges of $3 million, and restructuring charges of $8 million in the first nine months of 2022. We recorded restructuring charges of $62 million in the third quarter and $250 million in the first nine months of 2021. This activity is recorded within asset impairment and exit costs and benefit plan non-service income.
[2] We spent $12 million in the third quarter of 2022 and $65 million in the third quarter of 2021 and $45 million in the first nine months of 2022 and $129 million in the first nine months of 2021 in cash severance and related costs.
[3] We recognized non-cash asset write-downs (including accelerated depreciation and asset impairments), and other adjustments, including any gains on sale of restructuring program assets, which totaled a gain of $10 million in the third quarter and $1 million in the first nine months of 2022 and a charge of $54 million in the third quarter and of $170 million in the first nine months of 2021.
[4] At September 30, 2022, $106 million of our net restructuring liability was recorded within other current liabilities and $51 million was recorded within other long-term liabilities.
[5] Includes gains as a result of assets sold which are included in the restructuring program.