The following table reflects the allocations described above:



First quarter ended March 31,	2020			2019
Cost of goods sold⁽¹⁾	$	—		$	3
Selling, general administrative, and other expenses⁽²⁾	25			24
Research and development expenses	—			5
Provision for depreciation and amortization	1			2
Restructuring and other charges (E)	2			(9		)
Interest expense	28			28
Other (income), net (F)	(5		)	(8		)

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(1)	For all periods presented, amount principally relates to an allocation of expenses for ParentCo’s retained pension and other postretirement benefit obligations associated with closed and sold operations.


(2)	In the first quarter of 2020, amount includes an allocation of $18 for costs incurred by ParentCo associated with the separation transaction (see The Separation above).