XML 40 R22.htm IDEA: XBRL DOCUMENT
v2.4.0.8

MERGER, RESTRUCTURING, AND OTHER ACCRUALS (Tables) | 9 Months Ended
--- | ---
Sep. 27, 2014
Summary of Major Components of Merger, Restructuring and Other Operating Expenses, Net | The table below summarizes the major components of Merger, restructuring and other operating expenses, net.
|  | Third Quarter |  |  | Year-to-Date |
(In millions) |  | 2014 |  |  | 2013 |  |  | 2014 |  |  | 2013 |
Merger related expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Employee related expenses |  | $ | 17 |  |  | $ | 10 |  |  | $ | 136 |  |  | $ | 19 |
Transaction and integration |  |  | 33 |  |  |  | 24 |  |  |  | 92 |  |  |  | 45 |
Other related expenses |  |  | 5 |  |  |  | 6 |  |  |  | 14 |  |  |  | 8 |
Total Merger related expenses |  |  | 55 |  |  |  | 40 |  |  |  | 242 |  |  |  | 72 |
Restructuring and certain other expenses |  |  | 17 |  |  |  | 4 |  |  |  | 34 |  |  |  | 18 |
Total Merger, restructuring and other operating expenses, net |  | $ | 72 |  |  | $ | 44 |  |  | $ | 276 |  |  | $ | 90 |
Facility Closure and Severance Costs | The activity in the merger and restructuring accruals in year-to-date 2014 is presented in the table below.
(In millions) |  | Beginning Balance |  |  | Charges Incurred |  |  | Cash Payments |  |  | Currency, Lease Accretion and Other Adjustments |  |  | Ending Balance |
2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Termination benefits |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Merger-related accruals |  | $ | 23 |  |  | $ | 90 |  |  | $ | (79 | ) |  | $ | — |  |  | $ | 34 |
Other restructuring accruals |  |  | 5 |  |  |  | 19 |  |  |  | (16 | ) |  |  | — |  |  |  | 8 |
Acquired entity accruals |  |  | 4 |  |  |  | — |  |  |  | (2 | ) |  |  | (1 | ) |  |  | 1 |
|  |  | 32 |  |  |  | 109 |  |  |  | (97 | ) |  |  | (1 | ) |  |  | 43 |
Lease and contract obligations, accruals for facilities closures and other costs |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Merger-related accruals |  |  | 25 |  |  |  | 55 |  |  |  | (54 | ) |  |  | (6 | ) |  |  | 20 |
Other restructuring accruals |  |  | 62 |  |  |  | 13 |  |  |  | (36 | ) |  |  | 1 |  |  |  | 40 |
Acquired entity accruals |  |  | 59 |  |  |  | 1 |  |  |  | (18 | ) |  |  | (1 | ) |  |  | 41 |
|  |  | 146 |  |  |  | 69 |  |  |  | (108 | ) |  |  | (6 | ) |  |  | 101 |
Total |  | $ | 178 |  |  | $ | 178 |  |  | $ | (205 | ) |  | $ | (7 | ) |  | $ | 144 |

X
- Definition 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 Reference 1: 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=27011515&loc=d3e140864-122747 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 Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 + Details
Name: | us-gaap_ScheduleOfRestructuringAndRelatedCostsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 2: 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(b)(2)) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 + Details
Name: | us-gaap_ScheduleOfRestructuringReserveByTypeOfCostTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration