Restructuring Program (Tables)

12 Months Ended

Dec. 31, 2019

Restructuring and Related Activities [Abstract]

Schedule of Restructuring Program Liability

The Simplify to Grow Program liability activity for the years ended December 31, 2019 and 2018 was:



	Severance and related costs			Asset Write-downs			Total
	(in millions)
Liability Balance, January 1, 2018	$	464		$	—		$	464
Charges ⁽¹⁾	253			63			316
Cash spent	(310		)	—			(310		)
Non-cash settlements/adjustments	(4		)	(63		)	(67		)
Currency	(30		)	—			(30		)
Liability Balance, December 31, 2018	$	373		$	—		$	373
Charges ⁽¹⁾	125			51			176
Cash spent	(162		)	—			(162		)
Non-cash settlements/adjustments ⁽²⁾	(31		)	(51		)	(82		)
Currency	(4		)	—			(4		)
Liability Balance, December 31, 2019	$	301		$	—		$	301


(1)	Includes settlement losses of $5 million in 2019 and $5 million in 2018 recorded within benefit plan non-service income on our consolidated statements of earnings.


(2)	We adopted the new lease accounting ASU as of January 1, 2019. The ASU requires recording onerous lease liabilities netted with right of use assets. Therefore, during the first quarter of 2019, we reclassified onerous lease liabilities that totaled $23 million as of March 31, 2019, from accrued liabilities and other accrued liabilities to operating lease right of use assets.

Schedule of Restructuring and Implementation Costs

These charges related to property, plant and equipment

were recorded in the consolidated statements of earnings within asset impairment and exit costs and in the segment results as follows:



	For the Years Ended December 31,
	2019			2018		2017
	(in millions)
Latin America	$	—		$	25	$	36
AMEA	(2		)	5		81
Europe	46			15		58
North America	5			13		30
Corporate	1			1		1
Non-cash property, plant and equipment write-downs	$	50		$	59	$	206

During 2019, 2018 and 2017, and since inception of the Simplify to Grow Program, we recorded the following restructuring and implementation costs within segment operating income and earnings before income taxes:



	Latin America		AMEA		Europe		North America⁽¹⁾		Corporate⁽²⁾		Total
	(in millions)
For the Year Ended December 31, 2019
Restructuring Costs	$	24	$	18	$	105	$	16	$	13	$	176
Implementation Costs	50		38		103		52		29		272
Total	$	74	$	56	$	208	$	68	$	42	$	448
For the Year Ended December 31, 2018
Restructuring Costs	$	63	$	69	$	132	$	32	$	20	$	316
Implementation Costs	67		39		73		79		57		315
Total	$	130	$	108	$	205	$	111	$	77	$	631
For the Year Ended December 31, 2017
Restructuring Costs	$	93	$	140	$	195	$	84	$	23	$	535
Implementation Costs	43		43		68		58		45		257
Total	$	136	$	183	$	263	$	142	$	68	$	792
Total Project ⁽³⁾
Restructuring Costs	$	517	$	535	$	1,076	$	469	$	129	$	2,726
Implementation Costs	269		206		448		384		307		1,614
Total	$	786	$	741	$	1,524	$	853	$	436	$	4,340


(1)	During 2017-2019, our North America region implementation costs included incremental costs that we incurred related to renegotiating collective bargaining agreements that expired in February 2016 for eight U.S. facilities and related to executing business continuity plans for the North America business.


(2)	Benefit plan non-service income amounts associated with restructuring program activities that are no longer recorded in segment operating income are included in the Corporate column in the table above for all periods presented. The Corporate column also includes minor adjustments for pension settlement losses and rounding.

(3)

Includes all charges recorded since program inception on May 6, 2014 through December 31, 2019.