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Other assets impairments, restructuring and other items (Tables) | 9 Months Ended
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Sep. 30, 2019
Schedule of Other Assets Impairments, Restructuring and Other Items |
|  | Three months ended |  |  | Nine months ended |
|  | September 30, |  |  | September 30, |
|  | 2019 |  |  | 2018 |  |  | 2019 |  |  | 2018 |
|  | (U.S. $ in millions) |
Impairments of long-lived tangible assets (1) |  | $ | 28 |  |  | $ | 2 |  |  | $ | 96 |  |  | $ | 255 |
Contingent consideration |  |  | 51 |  |  |  | 29 |  |  |  | 4 |  |  |  | 84 |
Restructuring |  |  | 61 |  |  |  | 88 |  |  |  | 140 |  |  |  | 442 |
Other |  |  | 21 |  |  |  | 20 |  |  |  | 24 |  |  |  | 53 |
Total |  | $ | 160 |  |  | $ | 139 |  |  | $ | 263 |  |  | $ | 834 |
(1) | Including impairments related to exit and disposal activities
Impairments Impairments of long-lived tangible assets for the three months ended September 30, 2019 and 2018 were $ 28 million and $ 2 million, respectively. Impairments of long-lived tangible assets for the nine months ended September 30, 2019 and 2018 were $ 96 million and $ 255 million, respectively. Teva may record additional impairments in the future, to the extent it changes its plans on any given asset and/or the assumptions underlying such plans as a result of its plant rationalization plan. Contingent consideration In the three months ended September 30, 2019, Teva recorded an expense of $51 million for contingent consideration, compared to an expense of $29 million in the three months ended September 30, 2018. The expenses in the third quarter of 2019 were mainly related to a change in the estimated future royalty payments from Eagle Pharmaceuticals, Inc. (“Eagle”) in connection with bendamustine sales. In the nine months ended September 30, 2019, Teva recorded an expense of $4 million for contingent consideration, compared to an expense of $84 million in the nine months ended September 30, 2018. The expense in the first nine months of 2019 were mainly related to a change in the estimated future royalty payments from Eagle in connection with bendamustine sales and an increase in the expected future royalty payments to Eagle due to the orphan drug status granted to BENDEKA ® , offset by the change in the future royalty payments in connection with lenalidomide (generic equivalent of Revlimid ® ), which was part of the Actavis Generics acquisition.
Summary of Restructuring Plan Including Costs Related to Exit and Disposal | 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, |
|  | 2019 |  |  | 2018 |
|  | (U.S. $ in millions) |
Restructuring |  |  |  |  |  |  |  |
Employee termination |  | $ | 49 |  |  | $ | 62 |
Other |  |  | 11 |  |  |  | 26 |
Total |  | $ | 61 |  |  | $ | 88 |
|  | Nine months ended September 30, |
|  | 2019 |  |  | 2018 |
|  | (U.S. $ in millions) |
Restructuring |  |  |  |  |  |  |  |
Employee termination |  | $ | 105 |  |  | $ | 380 |
Other |  |  | 34 |  |  |  | 62 |
Total |  | $ | 140 |  |  | $ | 442 |
Summary of 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, 2019 |  | $ | (204 | ) |  | $ | (29 | ) |  | $ | (233 | )
Provision |  |  | (105 | ) |  |  | (34 | ) |  |  | (140 | )
Utilization and other* |  |  | 108 |  |  |  | 56 |  |  |  | 164 |
Balance as of September 30, 2019 |  | $ | (201 | ) |  | $ | (7 | ) |  | $ | (208 | )
* | Includes adjustments for foreign currency translation.

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- 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://fasb.org/us-gaap/role/ref/legacyRef -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=115931487&loc=d3e140864-122747 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -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://fasb.org/us-gaap/role/ref/legacyRef -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=115931487&loc=d3e140904-122747 + Details
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- 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://fasb.org/us-gaap/role/ref/legacyRef -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://fasb.org/us-gaap/role/ref/legacyRef -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=115931487&loc=d3e140904-122747 + Details
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