INFUSION PUMP AND BUSINESS OPTIMIZATION CHARGES (Tables)

12 Months Ended

Dec. 31, 2017

The company recorded the following charges related to business optimization programs in 2017, 2016, and 2015:

years ended December 31 (in millions)	2017		2016		2015
Restructuring charges, net	$	70	$	285	$	130
Costs to implement business optimization programs		89		65		—
Gambro integration costs		—		26		73
Accelerated depreciation		10		33		—
Total business optimization charges	$	169	$	409	$	203

The company recorded the following components of restructuring costs in 2017, 2016 and 2015:

	2017
(in millions)	COGS			SGA			R&D			Total
Employee termination costs	$	31		$	47		$	—		$	78
Contract termination costs		—			5			—			5
Asset impairments		5			1			—			6
Reserve adjustments
Employee termination costs		(9	)		(8	)		(2	)		(19	)
Total restructuring charges	$	27		$	45		$	(2	)	$	70

	2016
(in millions)	COGS			SGA			R&D			Total
Employee termination costs	$	72		$	109		$	13		$	194
Contract termination costs		9			5			13			27
Asset impairments		38			—			40			78
Reserve adjustments
Employee termination costs		(1	)		(11	)		(2	)		(14	)
Total restructuring charges	$	118		$	103		$	64		$	285

	2015
(in millions)	COGS			SGA			R&D			Total
Employee termination costs	$	14		$	86		$	15		$	115
Contract termination costs		3			2			—			5
Asset impairments		40			—			2			42
Reserve adjustments
Employee termination costs		(19	)		(10	)		(3	)		(32	)
Total restructuring charges	$	38		$	78		$	14		$	130

The following table summarizes activity in the reserves related to the company’s business optimization initiatives.