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Supplemental Balance Sheet Information (Details 2) $ in Millions | Sep. 30, 2018 USD ($) restaurants | Jan. 01, 2018 USD ($) | Dec. 31, 2017 USD ($) | Sep. 30, 2017 USD ($) | Dec. 31, 2016 USD ($)
--- | --- | --- | --- | --- | ---
Cash and cash equivalents as presented in Condensed Consolidated Balance Sheets |  | $ 198 |  |  | $ 1,522 |  |
Property, plant and equipment, gross |  | 2,669 |  |  | 3,177 |  |
Accumulated depreciation and amortization |  | (1,291) |  |  | (1,480) |  |
Property, plant and equipment, net |  | 1,378 |  |  | 1,697 |  |
Cash, Cash Equivalents and Restricted Cash as presented in the Consolidated Statement of Cash Flows |  | 337 | [1] | $ 1,668 |  | $ 1,051 | $ 831
Restricted Cash |  |  |  | 58 |  |  |
Prepaid expenses and other current assets [Member] |  |  |  |  |  |  |
Restricted Cash and Cash Equivalents | [2] | 108 |  |  | 60 |  |
Assets held for sale |  | 129 |  |  | 37 |  |
Other Current Assets [Member] |  |  |  |  |  |  |
Restricted Cash and Cash Equivalents | [3] | 31 |  |  | 17 |  |
Cash [Member] |  |  |  |  |  |  |
Assets held for sale |  | $ 9 |  |  |  |  |
KFC Global Division [Member] |  |  |  |  |  |  |
Number of Restaurants Held For Sale | restaurants |  | 210 |  |  |  |  |
Taco Bell Global Division [Member] |  |  |  |  |  |  |
Number of Restaurants Held For Sale | restaurants |  | 80 |  |  |  |  |
Accounting Standards Update 2014-09 [Member] |  |  |  |  |  |  |
Restricted Cash |  |  |  | 58 |  |  |
Previously Reported [Member] |  |  |  |  |  |  |
Cash, Cash Equivalents and Restricted Cash as presented in the Consolidated Statement of Cash Flows | [1] |  |  |  | $ 1,599 |  |
Advertising cooperative assets, restricted [Member] | Accounting Standards Update 2014-09 [Member] |  |  |  |  |  |  |
Cash and cash equivalents as presented in Condensed Consolidated Balance Sheets |  |  |  | $ 11 |  |  |
[1] | Upon adoption of Topic 606 we reclassified $11 million and $58 million, respectively, from Advertising cooperative assets, restricted to Cash and cash equivalents and Prepaid expenses and other current assets. These amounts are included in the Beginning of Period balance of Cash, Cash Equivalents, Restricted Cash and Restricted Cash equivalents in our Condensed Consolidated Statement of Cash Flows for the year to date ended September 30, 2018.
[2] | Restricted cash within Prepaid expenses and other current assets primarily relates to the Taco Bell Securitization interest reserves and cash related to advertising cooperatives that we consolidate which can only be used to settle obligations of the respective cooperatives. As of September 30, 2018, Restricted cash within Prepaid expenses and other current assets also includes $9 million of cash held by an entity that will be refranchised whose assets are classified as held for sale.
[3] | Primarily trust accounts related to our self-insurance program and cash balances required, to the extent necessary, to meet statutory minimum net worth requirements for legal entities which enter into U.S. franchise agreements.

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