Restructuring and related expenses (Tables)

12 Months Ended

Dec. 31, 2015

White Collar Productivity program

Restructuring cumulative costs incurred to date per operating segment

($ in millions)	Cumulative costs incurred up to December 31, 2015		Total expected costs
Discrete Automation and Motion		45		169
Low Voltage Products		60		126
Process Automation		91		137
Power Products		42		155
Power Systems		46		82
Corporate and Other		86		183
Total		370		852

Schedule of restructuring cost by type

($ in millions)	2015
Employee severance costs		364
Estimated contract settlement, loss order and other costs		5
Inventory and long-lived asset impairments		1
Total		370

Schedule of Allocation of restructuring and related expenses

($ in millions)	2015
Total cost of sales		122
Selling, general and administrative expenses		187
Non-order related research and development expenses		38
Other income (expense), net		23
Total		370

Schedule of Liabilities associated with restructuring program

($ in millions)	Employee severance costs			Contract settlement, loss order and other costs			Total
Liability at January 1, 2015		—			—			—
Expenses		364			5			369
Cash payments		(34	)		(1	)		(35	)
Liability at December 31, 2015		330			4			334

Other restructuring-related activities

Schedule of restructuring cost by type

($ in millions)	2015		2014		2013
Employee severance costs		207		177		154
Estimated contract settlement, loss order and other costs		27		31		78
Inventory and long-lived asset impairments		22		27		20
Total		256		235		252