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Recent Accounting Guidance Accounting Pronouncements (Tables) | 9 Months Ended
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Sep. 30, 2018
Accounting Standards Update 2017-07 [Member] |
Schedule of New Accounting Pronouncements and Changes in Accounting Principles |
Summary of Changes to the interim Consolidated Statement of Operations | For the Month Ended September 30, 2017 (Successor)
(in millions) | As Reported | Effect of Change | Updated
Cost of goods sold | $ | 1,511 |  | $ | 20 |  | $ | 1,531 |
Research and development expense | $ | 116 |  | $ | 4 |  | $ | 120 |
Selling, general and administrative expenses | $ | 267 |  | $ | 9 |  | $ | 276 |
Sundry income (expense) - net | $ | 88 |  | $ | 33 |  | $ | 121 |
Summary of Changes to the interim Consolidated Statement of Operations | For the Period July 1 - August 31, 2017 (Predecessor)
(in millions) | As Reported | Effect of Change | Updated
Cost of goods sold | $ | 1,975 |  | $ | (38 | ) | $ | 1,937 |
Research and development expense | $ | 278 |  | $ | (11 | ) | $ | 267 |
Selling, general and administrative expenses | $ | 798 |  | $ | (22 | ) | $ | 776 |
Sundry income (expense) - net | $ | (112 | ) | $ | (71 | ) | $ | (183 | )
Summary of Changes to the interim Consolidated Statement of Operations | For the Period January 1 - August 31, 2017 (Predecessor)
(in millions) | As Reported | Effect of Change | Updated
Cost of goods sold | $ | 10,205 |  | $ | (153 | ) | $ | 10,052 |
Research and development expense | $ | 1,064 |  | $ | (42 | ) | $ | 1,022 |
Selling, general and administrative expenses | $ | 3,306 |  | $ | (84 | ) | $ | 3,222 |
Sundry income (expense) - net | $ | 166 |  | $ | (279 | ) | $ | (113 | )
Opening Balance Adjustment [Member] | Balance Sheet [Member] | Accounting Standards Update 2014-09 [Member] |
Schedule of New Accounting Pronouncements and Changes in Accounting Principles |
(In millions, except per share amounts) | As Reported December 31, 2017 | Effect of Adoption of ASU 2014-09 | Updated January 1, 2018
Current assets |  |  |
Accounts and notes receivable - net | $ | 5,239 |  | $ | 79 |  | $ | 5,318 |
Inventories | 8,633 |  | (53 | ) | 8,580 |
Other current assets | 981 |  | 101 |  | 1,082 |
Deferred income taxes | $ | 480 |  | $ | 1 |  | $ | 481 |
Liabilities and Equity |  |  |
Current liabilities |  |  |
Accounts payable | $ | 4,831 |  | $ | (3 | ) | $ | 4,828 |
Accrued and other current liabilities | 4,384 |  | 120 |  | 4,504 |
Deferred income tax liabilities | $ | 5,836 |  | $ | 3 |  | $ | 5,839 |
Retained earnings | $ | 175 |  | $ | 8 |  | $ | 183 |
Current Period Adjustment [Member] | Balance Sheet [Member] | Accounting Standards Update 2014-09 [Member] |
Schedule of New Accounting Pronouncements and Changes in Accounting Principles |
| September 30, 2018
(In millions, except per share amounts) | As Reported | Effect of Change | Balance without Adoption of Topic 606
Current assets |  |  |
Accounts and notes receivable - net | $ | 7,079 |  | $ | (22 | ) | $ | 7,057 |
Inventories | 6,852 |  | 12 |  | 6,864 |
Other current assets | 1,188 |  | (59 | ) | 1,129 |
Deferred income taxes | $ | 276 |  | $ | (1 | ) | $ | 275 |
Liabilities and Equity |  |  |
Current liabilities |  |  |
Accrued and other current liabilities | $ | 2,612 |  | $ | (40 | ) | $ | 2,572 |
Deferred income tax liabilities | $ | 5,456 |  | $ | (8 | ) | $ | 5,448 |
Accumulated deficit | $ | (6,988 | ) | $ | (22 | ) | $ | (7,010 | )
Current Period Adjustment [Member] | Income Statement [Member] | Accounting Standards Update 2014-09 [Member] |
Schedule of New Accounting Pronouncements and Changes in Accounting Principles |
| For the Three Months Ended September 30, 2018 (Successor)
(In millions, except per share amounts) | As Reported | Effect of Change | Balance without Adoption of Topic 606
Net sales | $ | 5,294 |  | $ | (3 | ) | $ | 5,291 |
Sundry income - net | $ | 52 |  | $ | 20 |  | $ | 72 |
Loss from continuing operations before income taxes | $ | (4,948 | ) | $ | 17 |  | $ | (4,931 | )
Provision for income taxes on continuing operations | $ | 12 |  | $ | 4 |  | $ | 16 |
Loss from continuing operations after income taxes | $ | (4,960 | ) | $ | 13 |  | $ | (4,947 | )
| For the Nine Months Ended September 30, 2018 (Successor)
(In millions, except per share amounts) | As Reported | Effect of Change | Balance without Adoption of Topic 606
Net sales | $ | 20,538 |  | $ | (75 | ) | $ | 20,463 |
Sundry income - net | $ | 293 |  | $ | 57 |  | $ | 350 |
Loss from continuing operations before income taxes | $ | (4,482 | ) | $ | (18 | ) | $ | (4,500 | )
Provision for income taxes on continuing operations | $ | 180 |  | $ | (4 | ) | $ | 176 |
Loss from continuing operations after income taxes | $ | (4,662 | ) | $ | (14 | ) | $ | (4,676 | )

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