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Restructuring and impairment charges (Tables)
 9 Months Ended
Oct. 01, 2023
Restructuring and Related Activities [Abstract]  
Restructuring and Other Impairment Charges
Restructuring and impairment charges recognized for the three and nine months ended October 1, 2023 and September 25, 2022 consisted of the following:
Three Months Ended October 1, 2023Termination Benefits
Other Costs (1)
Total
2023 Footprint realignment plan$1,296 $— $1,296 
2022 Restructuring plan244 102 346 
Respiratory divestiture plan(851)5 (846)
Other restructuring programs (2)
(612)47 (565)
Restructuring charges$77 $154 $231 
Three Months Ended September 25, 2022
Termination Benefits
Other Costs (1)
Total
Respiratory divestiture plan$123 $22 $145 
2019 Footprint realignment plan(50)16 (34)
2018 Footprint realignment plan203 252 455 
Other restructuring programs (3)
24 38 62 
Restructuring charges$300 $328 $628 
Nine Months Ended October 1, 2023
Termination Benefits
Other Costs (1)
Total
2023 Footprint realignment plan$1,296 $— $1,296 
2022 Restructuring plan3,361 313 3,674 
Respiratory divestiture plan(596)17 (579)
Other restructuring programs (2)
(853)422 (431)
Restructuring charges$3,208 $752 $3,960 
Nine Months Ended September 25, 2022
Termination Benefits
Other Costs (1)
Total
Respiratory divestiture plan$358 $67 $425 
2019 Footprint realignment plan(1,120)61 (1,059)
2018 Footprint realignment plan514 547 1,061 
Other restructuring programs (3)
750 276 1,026 
Restructuring charges502 951 1,453 
Asset impairment charges— 1,497 1,497 
Restructuring and impairment charges$502 $2,448 $2,950 
(1) Other costs include facility closure, contract termination and other exit costs.
(2) Includes activity primarily related to a restructuring plan initiated in the first quarter of 2022 that is designed to relocate manufacturing operations at certain of our facilities (the "2022 Manufacturing relocation plan") and our 2014, 2018, and 2019 Footprint realignment plans.
(3) Includes activity primarily related to the 2022 Manufacturing relocation plan, the 2021 Restructuring plan and the 2014 Footprint realignment plan.
Summary Of Current Cost Estimates By Major Type Of Cost Table The following table provides a summary of our estimates of restructuring and restructuring related charges by major type of expense associated with the 2023 Footprint realignment plan:
Total estimated amount expected to be incurred
Plan expense estimates:(Dollars in millions)
Restructuring charges (1)
$4 million to $6 million
Restructuring related charges (2)
$7 million to $9 million
Total restructuring and restructuring related charges
$11 million to $15 million
(1) Substantially all of the charges consist of employee termination benefit costs.
(2)Restructuring related charges represent costs that are directly related to the 2023 Footprint realignment plan and principally constitute costs to transfer manufacturing operations to existing lower-cost locations and project management costs. Substantially all of these charges are expected to be recognized within cost of goods sold.
The following table provides a summary of our cost estimates by major type of expense associated with the Respiratory divestiture plan:
Total estimated amount expected to be incurred
Plan expense estimates:(Dollars in millions)
Restructuring charges (1)
$3 million to $3 million
Restructuring related charges (2)
$19 million to $21 million
Total restructuring and restructuring related charges
$22 million to $24 million
(1) Substantially all of the charges consist of employee termination benefit costs.
(2)Consist of charges that are directly related to the Respiratory divestiture plan and principally constitute costs to transfer manufacturing operations to other locations and project management costs. Substantially all of the charges are expected to be recognized within costs of goods sold.