BUSINESS OPTIMIZATION CHARGES (Tables)

3 Months Ended

Mar. 31, 2020

Restructuring and Related Activities [Abstract]

Summary of Business Optimization Charges

During the three months ended March 31, 2020 and 2019, we recorded the following charges related to business optimization programs.

	Three months ended March 31,
(in millions)	2020		2019
Restructuring charges	$	25	$	25
Costs to implement business optimization programs	7		10
Accelerated depreciation	—		3
Total business optimization charges	$	32	$	38

Components of Restructuring Charges

During the three months ended March 31, 2020 and 2019, we recorded the following restructuring charges.

	Three months ended March 31, 2020
(in millions)	COGS		SG&A		R&D		Total
Employee termination costs	$	2	$	16	$	1	$	19
Asset impairments	6		—		—		6
Total restructuring charges	$	8	$	16	$	1	$	25

	Three months ended March 31, 2019
(in millions)	COGS		SG&A		R&D		Total
Employee termination costs	$	—	$	(1)	$	9	$	8
Contract termination costs	7		—		—		7
Asset impairments	9		1		—		10
Total restructuring charges	$	16	$	—	$	9	$	25

Summary of Activity in Reserves Related to Restructuring Initiatives

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

(in millions)
Liability balance as of December 31, 2019	$	92
Charges	19
Payments	(21)
Currency translation	(2)
Liability balance as of March 31, 2020	$	88