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Restructuring Programs | 9 Months Ended
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Sep. 30, 2020
Restructuring and Related Activities [Abstract] |
Restructuring Programs | Restructuring Programs and Related Costs The Company engages in a series of restructuring programs related to downsizing its employee base, exiting certain activities, outsourcing certain internal functions and engaging in other actions designed to reduce its cost structure and improve productivity. The implementation of the Company's strategic transformation program and various productivity initiatives have reduced the Company's real estate footprint across all geographies and segments resulting in lease terminations, asset impairments and other related costs. Also included in Restructuring and related costs in the table below are incremental, non-recurring costs related to the consolidation of the Company's data centers, which totaled $8 million and $0 million for the three months ended September 30, 2020 and 2019, respectively, and $16 million and $18 million for the nine months ended September 30, 2020 and 2019, respectively. Management continues to evaluate the Company's business, and in the future, there may be additional provisions for new plan initiatives and/or changes in previously recorded estimates as payments are made, or actions are completed. Costs associated with restructuring, including employee severance and lease termination costs, are generally recognized when it has been determined that a liability has been incurred, which is generally upon communication to the affected employees or exit from the leased facility. In those geographies where we have either a formal severance plan or a history of consistently providing severance benefits representing a substantive plan, we recognize employee severance costs when they are both probable and reasonably estimable. Asset impairment costs related to the reduction of our real estate footprint include impairment of operating lease right-of-use (ROU) assets and associated leasehold improvements. A summary of the Company's restructuring program activity during the nine months ended September 30, 2020 and 2019 was as follows:
(in millions) | Severance and Related Costs |  | Termination and Other Costs |  | Asset Impairments |  | Total
Accrued Balance at December 31, 2019 | $ | 15 |  |  | $ | 6 |  |  | $ | — |  |  | $ | 21 |
Provision | 13 |  |  | 19 |  |  | 15 |  |  | 47 |
Changes in estimates | 1 |  |  | 2 |  |  | — |  |  | 3 |
Total Net Current Period Charges(1) | 14 |  |  | 21 |  |  | 15 |  |  | 50 |
Charges against reserve and currency | (22) |  |  | (24) |  |  | (15) |  |  | (61) |
Accrued Balance at September 30, 2020 | $ | 7 |  |  | $ | 3 |  |  | $ | — |  |  | $ | 10 |
(in millions) | Severance and Related Costs |  | Termination and Other Costs |  | Asset Impairments |  | Total
Accrued Balance at December 31, 2018 | $ | 13 |  |  | $ | 36 |  |  | $ | — |  |  | $ | 49 |
Provision | 22 |  |  | 24 |  |  | 10 |  |  | 56 |
Changes in estimates | (5) |  |  | (4) |  |  | 1 |  |  | (8) |
Total Net Current Period Charges(1) | 17 |  |  | 20 |  |  | 11 |  |  | 48 |
Charges against reserve and currency | (17) |  |  | (27) |  |  | (11) |  |  | (55) |
Reclassification to operating lease ROU assets(2) | — |  |  | (22) |  |  | — |  |  | (22) |
Accrued Balance at September 30, 2019 | $ | 13 |  |  | $ | 7 |  |  | $ | — |  |  | $ | 20 |
__________ (1)Represents amounts recognized within the Consolidated Statements of Income (Loss) for the years shown. (2)Relates to the adoption of the new lease guidance. In addition, the Company recorded professional support costs associated with the strategic transformation program in Restructuring and related costs of $2 million and $0 million for the three months ended September 30, 2020 and 2019, respectively, and $6 million and $2 million for the nine months ended September 30, 2020 and 2019, respectively. The following table summarizes the total amount of costs incurred in connection with these restructuring programs by segment:
|  | Three Months Ended September 30, |  | Nine Months Ended September 30,
(in millions) |  | 2020 |  | 2019 |  | 2020 |  | 2019
Commercial Industries |  | $ | 4 |  |  | $ | 3 |  |  | $ | 11 |  |  | $ | 14 |
Government Services |  | — |  |  | — |  |  | 1 |  |  | 1 |
Transportation |  | (1) |  |  | — |  |  | 2 |  |  | 1 |
Other |  | — |  |  | (1) |  |  | — |  |  | — |
Unallocated Costs(1) |  | 15 |  |  | 6 |  |  | 36 |  |  | 32 |
Total Net Restructuring Charges |  | $ | 18 |  |  | $ | 8 |  |  | $ | 50 |  |  | $ | 48 |

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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI http://asc.fasb.org/topic&trid=2175745 + Details
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