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BUSINESS OPTIMIZATION CHARGES (Tables)
9 Months Ended
Sep. 30, 2020
Restructuring and Related Activities [Abstract]  
Summary of Business Optimization Charges
During the three and nine months ended September 30, 2020 and 2019, we recorded the following charges related to business optimization programs.
Three months ended
September 30,
Nine months ended
September 30,
(in millions)2020201920202019
Restructuring charges$26 $17 $58 $94 
Costs to implement business optimization programs10 19 32 
Accelerated depreciation— — 
Total business optimization charges$32 $28 $77 $131 
Components of Restructuring Charges
During the three and nine months ended September 30, 2020 and 2019, we recorded the following restructuring charges.
Three months ended September 30, 2020
(in millions)COGSSG&AR&DTotal
Employee termination costs$$15 $$20 
Contract termination and other costs— 
Asset impairments— — 
Total restructuring charges$$20 $$26 

Three months ended September 30, 2019
(in millions)COGSSG&AR&DTotal
Employee termination costs$$$$
Contract termination and other costs— — 
Asset impairments— 11 
Total restructuring charges$$$$17 

Nine months ended September 30, 2020
(in millions)COGSSG&AR&DTotal
Employee termination costs$$34 $(1)$42 
Contract termination and other costs— 
Asset impairments— 10 
Total restructuring charges$20 $39 $(1)$58 

Nine months ended September 30, 2019
(in millions)COGSSG&AR&DTotal
Employee termination costs$$27 $28 $62 
Contract termination and other costs— — 
Asset impairments17 23 
Total restructuring charges$33 $28 $33 $94 
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 
Charges53 
Payments(63)
Reserve adjustments(5)
Currency translation
Liability balance as of September 30, 2020$81