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Restructuring of Operations
 9 Months Ended
Sep. 30, 2015
Restructuring and Related Activities [Abstract]  
Restructuring of Operations
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.

During the third quarter of 2015, restructuring expense of $1 primarily represented continuing exit costs associated with previously announced actions.

During the first nine months of 2015, we also implemented certain headcount reduction initiatives, primarily in our Commercial Vehicle business in Brazil in response to lower demand in that region. Including costs associated with this action and with other previously announced initiatives, restructuring expense for the nine months ended September 30, 2015 was $13, including $11 of severance and related benefits costs and $2 of exit costs.

During the third quarter of 2014, we continued to execute our previously announced initiatives. Restructuring expense during the third quarter of 2014 was $2, including $1 of severance and related benefit costs and $1 of exit costs.

During the first nine months of 2014, we also implemented certain headcount reduction programs, primarily associated with the closure of our Commercial Vehicle foundry operation in Argentina. Including costs associated with this action and with other previously announced initiatives, restructuring expense for the nine months ended September 30, 2014 was $14, including $9 of severance and related benefit costs and $5 of exit costs.

Accrued restructuring costs and activity, including noncurrent portion — 
 
Employee
Termination
Benefits
 
Exit
Costs
 
Total
Balance at June 30, 2015
$
15

 
$
9

 
$
24

Charges to restructuring


 
1

 
1

Cash payments
(1
)
 
(2
)
 
(3
)
Currency impact
(2
)
 


 
(2
)
Balance at September 30, 2015
$
12

 
$
8

 
$
20

 
 
 
 
 
 
Balance at December 31, 2014
$
12

 
$
9

 
$
21

Charges to restructuring
11

 
2

 
13

Cash payments
(8
)
 
(3
)
 
(11
)
Currency impact
(3
)
 


 
(3
)
Balance at September 30, 2015
$
12

 
$
8

 
$
20


 
At September 30, 2015, the accrued employee termination benefits include costs to reduce approximately 100 employees over the next two years. The exit costs relate primarily to lease continuation obligations.

Cost to complete — The following table provides project-to-date and estimated future expenses for completion of our restructuring initiatives.
 
Expense Recognized
 
Future
Cost to
Complete
 
Prior to
2015
 
2015
 
Total
to Date
 
Light Vehicle
$
9

 
$
1

 
$
10

 
$
1

Commercial Vehicle
23

 
12

 
35

 
10

Total
$
32

 
$
13

 
$
45

 
$
11



The future cost to complete includes estimated separation costs 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.