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Summary of Significant Accounting Policies Summary of Significant Accounting Policies (Tables)
3 Months Ended
Mar. 31, 2016
Income Statement [Abstract]  
Other (income) expense, net [Table Text Block]
Other Expense, Net: Other expense, net includes transformation initiatives, transaction hedging and exchange, and integration costs. Transformation initiatives include information technology separation costs and financial and advisory services incurred in connection with execution of the Company's comprehensive value creation plan. Transaction hedging and exchange losses of $1 million for the three months ended March 31, 2016 relate to the Climate Transaction Korean withholding tax refund exchange impacts and $3 million for the three months ended March 31, 2015 relate to Climate Transaction proceeds hedging impacts.

Integration costs include costs associated with re-branding, facility modification, information technology readiness and related professional services necessary to integrate businesses associated with the Electronics Acquisition.
 
Three Months Ended
March 31
 
2016
 
2015
 
(Dollars in Millions)
Transformation initiatives
$
2

 
$
5

Transaction hedging and exchange
1

 
3

Integration costs
1

 
4

 
$
4

 
$
12

Schedule of Product Warranty Liability [Table Text Block]
he following table provides a reconciliation of changes in the product warranty and recall claims liability:

 
Three Months Ended March 31
 
2016
 
2015
 
(Dollars in Millions)
Beginning balance
$
38

 
$
20

Accruals for products shipped
4

 
3

Changes in estimates
(2
)
 
—

Specific cause actions
(1
)
 
—

Recoverable warranty/recalls
1

 
—

Foreign currency
1

 
(1
)
Settlements
(3
)
 
(2
)
Ending balance
$
38

 
$
20