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BUSINESS OPTIMIZATION CHARGES (Tables)

9 Months Ended

Sep. 30, 2019

During the three and nine months ended September 30, 2019 and 2018, we recorded the following charges related to business optimization programs.


	Three months ended September 30,						Nine months ended September 30,
(in millions)	2019		2018		2019		2018
Restructuring charges	$	17	$	63	$	94	$	96
Costs to implement business optimization programs	10		24		32		74
Accelerated depreciation	1		3		5		5
Total business optimization charges	$	28	$	90	$	131	$	175

During the three and nine months ended September 30, 2019 and 2018, we recorded the following restructuring charges.


	Three months ended September 30, 2019
(in millions)	COGS		SG&A		R&D		Total
Employee termination costs	$	1	$	2	$	2	$	5
Contract termination and other costs	1		—		—		1
Asset impairments	7		—		4		11
Total restructuring charges	$	9	$	2	$	6	$	17


	Three months ended September 30, 2018
(in millions)	COGS		SG&A		R&D		Total
Employee termination costs	$	16	$	33	$	9	$	58
Contract termination costs	—		4		—		4
Asset impairments	—		1		—		1
Total restructuring charges	$	16	$	38	$	9	$	63


	Nine months ended September 30, 2019
(in millions)	COGS		SG&A		R&D		Total
Employee termination costs	$	7	$	27	$	28	$	62
Contract termination and other costs	9		—		—		9
Asset impairments	17		1		5		23
Total restructuring charges	$	33	$	28	$	33	$	94


	Nine months ended September 30, 2018
(in millions)	COGS		SG&A		R&D		Total
Employee termination costs	$	20	$	47	$	19	$	86
Contract termination costs	—		6		—		6
Asset impairments	1		3		—		4
Total restructuring charges	$	21	$	56	$	19	$	96

The following table summarizes activity in the liability related to our restructuring initiatives.


(in millions)
Liability balance as of December 31, 2018	$	101
Charges	84
Payments	(77)
Reserve adjustments	(13)
Currency translation	(5)
Liability balance as of September 30, 2019	$	90