RESTRUCTURING RESERVES

During 2018, Grainger substantially completed initiatives to reduce costs in the U.S. business and at the Company level (unallocated expense) and streamline and focus on profitability in the Canada business and other businesses. Restructuring costs, net of gains, for the years ended December 31, 2018, 2017 and 2016 are as follows (in millions of dollars):



	For the Year Ended December 31, 2018
	COGS			SG&A					Total
	COGS			Involuntary employee termination costs		Other charges (gains)			Total
United States	$	(1	)	$	15	$	(6	)	$	8
Canada	—			24		11			35
Other businesses	1			1		4			6
Unallocated expense	—			—		(2		)	(2		)
Total	$	—		$	40	$	7		$	47



	For the Year Ended December 31, 2017
	COGS		SG&A					Total
	COGS		Involuntary employee termination costs		Other charges (gains)			Total
United States	$	1	$	32	$	(22	)	$	11
Canada	8		15		16			39
Other businesses	4		12		39			55
Unallocated expense	—		—		11			11
Total	$	13	$	59	$	44		$	116



	For the Year Ended December 31, 2016
	COGS		SG&A					Total
	COGS		Involuntary employee termination costs		Other charges (gains)			Total
United States	$	3	$	21	$	(9	)	$	15
Canada	2		13		1			16
Unallocated expense	—		—		9			9
Total	$	5	$	34	$	1		$	40

Other charges (gains) for all three years primarily include asset impairments, write-down losses and other exit-related costs. The charges in the U.S. and Canada businesses are partially offset by gains from the sales of assets in those segments. Included in other charges (gains) is also approximately $18 million of accumulated foreign currency translations losses reclassified from Accumulated other comprehensive losses to earnings primarily related to the wind-down of Colombia during 2017.

Restructuring reserves are primarily recorded as part of Accrued compensation and benefits and Accrued expenses. The following summarizes the restructuring and related reserve activity for the years ended December 31, 2018 and 2017 (in millions of dollars):



							Current liabilities
	Current assets write-downs			Property, buildings and equipment write-downs and disposals			Involuntary employee termination costs			Lease termination costs			Other costs			Total
Reserves as of January 1, 2017	$	—		$	—		$	24		$	3		$	1		$	28
Restructuring costs, net of (gains)	14			—			59			6			37			116
Cash (paid) received	(1		)	24			(34		)	(4		)	(8		)	(23		)
Non-cash, translation and others	$	—		$	(23	)	$	1		$	—		$	(17	)	$	(39	)
Reserves as of December 31, 2017	$	13		$	1		$	50		$	5		$	13		$	82
Restructuring costs, net of (gains)	4			(10		)	40			12			1			47
Cash (paid) received	(1		)	44			(57		)	(4		)	(1		)	(19		)
Non-cash, translation and others	(16		)	(35		)	(2		)	(2		)	(8		)	(63		)
Reserves as of December 31, 2018	$	—		$	—		$	31		$	11		$	5		$	47

The cumulative amounts incurred to date and expected (excluding results of sales of real estate) in connection with the Company's restructuring actions for active programs are as follows (in millions of dollars):



	Cumulative amount incurred to date		Additional amount expected
United States	$	70	$	3
Canada	93		—
Other businesses	67		—
Unallocated expense	18		—
Total	$	248	$	3