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BUSINESS OPTIMIZATION CHARGES (Tables)

9 Months Ended

Sep. 30, 2022

Restructuring and Related Activities [Abstract]

Summary of Business Optimization Charges

During the three and nine months ended September 30, 2022 and 2021, we recorded the following charges related to business optimization programs.

			Three Months Ended September 30,									Nine Months Ended September 30,
(in millions)			2022			2021						2022			2021
Restructuring charges			$	57		$	32					$	150		$	67
Costs to implement business optimization programs			16			4						46			14
Total business optimization charges			$	73		$	36					$	196		$	81

Components of Restructuring Charges

During the three and nine months ended September 30, 2022 and 2021, we recorded the following restructuring charges.

			Three months ended September 30, 2022
(in millions)			COGS			SG&A			R&D			Total
Employee termination costs			$	13		$	36		$	4		$	53
Contract termination and other costs			—			2			—			2
Asset impairments			1			1			—			2
Total restructuring charges			$	14		$	39		$	4		$	57

			Three months ended September 30, 2021
(in millions)			COGS			SG&A						Total
Employee termination costs			$	11		$	8					$	19
Contract termination and other costs			—			2						2
Asset impairments			11			—						11
Total restructuring charges			$	22		$	10					$	32

			Nine months ended September 30, 2022
(in millions)			COGS			SG&A			R&D			Total
Employee termination costs			$	19		$	99		$	4		$	122
Contract termination and other costs			—			19			—			19
Asset impairments			1			8			—			9
Total restructuring charges			$	20		$	126		$	4		$	150

			Nine months ended September 30, 2021
(in millions)			COGS			SG&A						Total
Employee termination costs			$	35		$	14					$	49
Contract termination and other costs			—			2						2
Asset impairments			16			—						16
Total restructuring charges			$	51		$	16					$	67

Summary of Activity in Reserves Related to Restructuring Initiatives

The following table summarizes activity in the liability related to our restructuring initiatives.

(in millions)
Liability balance as of December 31, 2021			$	109
Charges			147
Payments			(108)
Reserve adjustments			(6)
Currency translation			(14)
Liability balance as of September 30, 2022			$	128

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Business optimization charge.

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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

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section S99
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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.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
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