Note 11. Special Charges

In 2017, special charges were related to a 2016 restructuring plan and the Arctic Cat acquisition, which included both restructuring, integration and transaction costs. There were no special charges recorded in 2018.

Special charges recorded in 2017 are as follows:

(In millions)		Severance Costs		Asset Impairments		Contract Terminations and Other		Acquisition Integration/ Transaction Costs		Total Special Charges
For the three months ended September 30, 2017

Industrial	$	1	$	1	$	9	$	2	$	13
Textron Aviation		6		—		—		—		6
Textron Systems		1		3		2		—		6

	$	8	$	4	$	11	$	2	$	25

For the nine months ended September 30, 2017

Industrial	$	20	$	1	$	15	$	6	$	42
Textron Aviation		11		17		—		—		28
Textron Systems		2		7		(4)		—		5

	$	33	$	25	$	11	$	6	$	75

Our restructuring reserve activity for the first nine months of 2018 is summarized below:

(In millions)		Severance Costs		Contract Terminations and Other		Total
Balance at December 30, 2017	$	24	$	20	$	44
Cash paid		(18)		(7)		(25)
Provision for 2016 Plan		—		3		3
Reversals		(2)		—		(2)

Balance at September 29, 2018	$	4	$	16	$	20

Both plans are substantially completed with approximately half of the remaining cash outlays of $20 million expected to be paid in the remainder of 2018. Severance costs generally are paid on a lump-sum basis and include outplacement costs, which are paid in accordance with normal payment terms.