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Other asset impairments, restructuring and other items (Tables)

9 Months Ended

Sep. 30, 2018

Summary of other impairments, restructuring and other items

Other impairments, restructuring and other items consisted of the following:

		Three months ended September 30,								Nine months ended September 30,
		2018				2017				2018				2017
		(U.S. $ in millions)
Restructuring expenses		$	88			$	72			$	442			$	300
Integration and acquisition expenses			4				31				9				87
Contingent consideration			29				18				84				179
Impairments of long-lived assets			521				408				1,501				564
Other			16				21				44				79
Total		$	658			$	550			$	2,080			$	1,209

Components of costs associated with restructuring plan including costs related to exit and disposal activities

The following tables provide the components of costs associated with Teva’s restructuring plan, including other costs associated with Teva’s restructuring plan and recorded under different items:

		Three months ended September 30,
		2018				2017
		(U.S. $ in millions)
Restructuring
Employee termination		$	62			$	54
Other			26				18
Total		$	88			$	72
		Three months ended September 30,
		2018				2017
		(U.S. $ in millions)
Other
Cost of sales		$	8			$	3
Selling and marketing expenses			—				3
Other items			16				—
		Nine months ended September 30,
		2018				2017
		(U.S. $ in millions)
Restructuring
Employee termination		$	380			$	228
Other			62				72
Total		$	442			$	300
		Nine months ended September 30,
		2018				2017
		(U.S. $ in millions)
Other
Cost of sales		$	23			$	5
Selling and marketing expenses			—				3
Other items			54				—

Components of and Changes in Company's Restructuring Accruals

The following table provides the components of and changes in the Company’s restructuring accruals:

		Employee termination costs				Other				Total
		(U.S. $ in millions)
Balance as of January 1, 2018		$	(294	)		$	(17	)		$	(311	)
Provision			(380	)			(62	)			(442	)
Utilization and other*			418				51				469
Balance as of September 30, 2018		$	(256	)		$	(28	)		$	(284	)

* Includes adjustments for foreign currency translation.

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Summary of impairments, restructuring and others.

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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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section S99
-Paragraph 1
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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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
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-Subparagraph (SAB Topic 5.P.4(b)(2))
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