Restructuring and Other

9 Months Ended

Sep. 30, 2018

The Company recorded restructuring and other charges / (benefits) as follows:



	Three Months Ended					Nine Months Ended
	September 30					September 30
	2018			2017		2018			2017
Asset impairments and sales	$	(13	)	$	9	$	(6	)	$	3
Restructuring	9			4		15			8
Transaction costs	—			—		22			—
Other costs	3			3		(3		)	19
	$	(1	)	$	16	$	28		$	30

For the nine months ended September 30, 2018, transaction costs relate to the Signode acquisition.

For the nine months ended September 30, 2017, other costs included a charge of $16 due to a litigation matter related to Mivisa that arose prior to its acquisition by the Company in 2014. The Company recorded a benefit of $6 due to favorable settlement of this matter during the nine months ended September 30, 2018.

For the nine months ended September 30, 2017, asset impairments and sales included a benefit of $5 due to the expiration of an environmental indemnification related to the sale of certain operations in the Company's European Specialty Packaging business in 2015.

At September 30, 2018, the Company had restructuring accruals of $16 primarily related to the closure of a promotional packaging facility in Europe which was announced in 2017 and prior actions to reduce manufacturing capacity and headcount in its European businesses. The Company expects to pay the majority of this liability over the next twelve months. The Company continues to review its supply and demand profile and long-term plans in its businesses, and it is possible that the Company may record additional charges in the future.