BUSINESS OPTIMIZATION CHARGES (Tables)

12 Months Ended

Dec. 31, 2019

Restructuring and Related Activities [Abstract]

Business Optimization Charges

We recorded the following charges related to business optimization programs in 2019, 2018, and 2017:

years ended December 31 (in millions)	2019		2018		2017
Restructuring charges	$	134	$	117	$	70
Costs to implement business optimization programs	45		94		89
Accelerated depreciation	5		9		10
Total business optimization charges	$	184	$	220	$	169

Components of Restructuring Costs

During the years ended December 31, 2019, 2018 and 2017, we recorded the following restructuring charges:

	2019
(in millions)	COGS		SG&A		R&D		Total
Employee termination costs	$	13	$	37	$	25	$	75
Contract termination and other costs	10		1		—		11
Asset impairments	37		2		9		48
Total restructuring charges	$	60	$	40	$	34	$	134
	2018
(in millions)	COGS		SG&A		R&D		Total
Employee termination costs	$	30	$	51	$	19	$	100
Contract termination and other costs	4		6		—		10
Asset impairments	1		6		—		7
Total restructuring charges	$	35	$	63	$	19	$	117
	2017
(in millions)	COGS		SG&A		R&D		Total
Employee termination costs	$	22	$	39	$	(2)	$	59
Contract termination and other costs	—		5		—		5
Asset impairments	5		1		—		6
Total restructuring charges	$	27	$	45	$	(2)	$	70

Summary of Activity in Reserves related to Business Optimization Initiatives

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

(in millions)
Liability balance as of December 31, 2016 (As Restated)	$	164
Charges	83
Payments	(140)
Reserve adjustments	(19)
Currency translation	24
Liability balance as of December 31, 2017 (As Restated)	112
Charges	126
Payments	(96)
Reserve adjustments	(16)
Currency translation	(25)
Liability balance as of December 31, 2018 (As Restated)	101
Charges	113
Payments	(93)
Reserve adjustments	(27)
Currency translation	(2)
Liability balance as of December 31, 2019	$	92