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Restructuring of Operations | 3 Months Ended
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Mar. 31, 2012
Restructuring of Operations | Note 4. Restructuring of Operations Our restructuring activities primarily include rationalizing our operating footprint by consolidating facilities, positioning operations in lower cost locations and reducing overhead costs. Restructuring expense includes costs associated with current and previously announced actions and is comprised of contractual and noncontractual separation costs and exit costs, including costs associated with lease continuation obligations and certain operating costs of facilities that we are in the process of closing. We classify the incremental depreciation associated with a planned closure as accelerated depreciation/impairment and also include this cost in restructuring expense. Restructuring expense of $6 during the first quarter of 2012 is primarily attributable to costs associated with previously announced initiatives and includes $4 of severance and related benefit costs and $2 of exit costs. During the first quarter of 2011, we reached an agreement with the lessor to settle our LVD lease associated with the previously announced planned closure of the Yennora, Australia facility. Under the terms of the agreement, we recognized $20 of lease termination costs. Additionally, we approved the realignment of several manufacturing operations, including the planned closure of our LVD manufacturing facility in Marion, Indiana. Including costs associated with previously announced initiatives, we expensed $30 for restructuring actions during the first quarter of 2011, including $1 of severance and related benefit costs, $28 of exit costs and $1 of accelerated depreciation/impairment cost. Restructuring charges and related payments and adjustments —
|  | Employee |  |  |  |  |  |  |
|  | Termination |  |  | Exit |  |  |  |
|  | Benefits |  |  | Costs |  |  | Total |
Balance at December 31, 2011 |  | $ | 30 |  |  | $ | 3 |  |  | $ | 33 |
Activity during the period: |  |  |  |  |  |  |  |  |  |  |  |
Charges to restructuring |  |  | 4 |  |  |  | 2 |  |  |  | 6 |
Cash payments |  |  | (6 | ) |  |  | (2 | ) |  |  | (8 | )
Balance at March 31, 2012 |  | $ | 28 |  |  | $ | 3 |  |  | $ | 31 |
At March 31, 2012, the accrued employee termination benefits relate to the reduction of approximately 1,200 employees to be completed over the next two years. The exit costs relate primarily to lease terminations. We estimate cash expenditures to approximate $18 in 2012 and $13 thereafter. Cost to complete — The following table provides project-to-date and estimated future expenses for completion of our pending restructuring initiatives for our business segments.
|  | Expense Recognized |  |  | Future |
|  | Prior to |  |  |  |  |  | Total |  |  | Cost to |
|  | 2012 |  |  | 2012 |  |  | to Date |  |  | Complete |
LVD |  | $ | 23 |  |  | $ | 2 |  |  | $ | 25 |  |  | $ | 11 |
Power Technologies |  |  | 12 |  |  |  |  |  |  |  | 12 |  |  |  | 6 |
Commercial Vehicle |  |  | 22 |  |  |  | 4 |  |  |  | 26 |  |  |  | 14 |
Off-Highway |  |  | 8 |  |  |  |  |  |  |  | 8 |  |  |  | 2 |
Structures |  |  | 2 |  |  |  |  |  |  |  | 2 |  |  |  | 5 |
Corporate |  |  | 6 |  |  |  |  |  |  |  | 6 |  |  |  | 2 |
Total |  | $ | 73 |  |  | $ | 6 |  |  | $ | 79 |  |  | $ | 40 |
The future cost to complete includes estimated separation costs, primarily those associated with one-time benefit programs, and exit costs, including lease continuation costs, equipment transfers and other costs which are required to be recognized as closures are finalized or as incurred during the closure. Included in the future cost to complete is the lease continuation obligation associated with the previously announced closure of our Commercial Vehicle facility in Kalamazoo, Michigan, which we expect to cease using in 2012.

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 3, 4 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 146 -Paragraph 20 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140904-122747 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140864-122747 + Details
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