Restructuring Charges (Tables)

9 Months Ended

Sep. 30, 2019

Restructuring and Related Activities [Abstract]

Components of restructuring and asset impairment charges

The following table presents the components of restructuring expense and asset impairment charges:

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
(in millions)	2019		2018		2019		2018
By component:
Severance and other charges	$	26	$	4	$	46	$	18
Lease related charges	—		—		1		1
Other restructuring charges	—		—		1		—
Total restructuring charges	$	26	$	4	$	48	$	19
Asset impairment	7		—		10		—
Total restructuring and asset impairment charges	$	33	$	4	$	58	$	19
By segment:
Water Infrastructure	$	6	$	2	$	17	$	8
Applied Water	2		1		4		2
Measurement & Control Solutions	25		1		37		9

Restructuring Accruals

The following table displays a roll-forward of the restructuring accruals, presented on our Condensed Consolidated Balance Sheets within accrued and other current liabilities, for the nine months ended September 30, 2019 and 2018:

(in millions)	2019			2018
Restructuring accruals - January 1	$	5		$	7
Restructuring charges	48			19
Cash payments	(21		)	(18		)
Foreign currency and other	(2		)	(1		)
Restructuring accruals - September 30	$	30		$	7
By segment:
Water Infrastructure	$	1		$	1
Applied Water	1			1
Measurement & Control Solutions	21			3
Regional selling locations (a)	7			2
Corporate and other	—			—

(a)

Regional selling locations consist primarily of selling and marketing organizations and related support services that incurred restructuring expense which was allocated to the segments. The liabilities associated with restructuring expense were not allocated to the segments.

Planned Employee Reductions Associated with Restructuring

The following is a roll-forward for the nine months ended September 30, 2019 and 2018 of employee position eliminations associated with restructuring activities:

	2019		2018
Planned reductions - January 1	69		47
Additional planned reductions	621		176
Actual reductions and reversals	(465	)	(135	)
Planned reductions - September 30	225		88

Expected Restructuring Costs

The following table presents expected restructuring spend for actions commenced as of September 30, 2019:

(in millions)	Water Infrastructure		Applied Water		Measurement & Control Solutions		Corporate		Total
Actions Commenced in 2019:
Total expected costs	$	18	$	5	$	27	$	—	$	50
Costs incurred during Q1 2019	3		—		3		—		6
Costs incurred during Q2 2019	7		2		5		—		14
Costs incurred during Q3 2019	6		2		18		—		26
Total expected costs remaining	$	2	$	1	$	1	$	—	$	4
Actions Commenced in 2018:
Total expected costs	$	8	$	1	$	7	$	—	$	16
Costs incurred during 2018	7		1		7		—		15
Costs incurred during Q1 2019	1		—		—		—		1
Costs incurred during Q2 2019	—		—		—		—		—
Costs incurred during Q3 2019	—		—		—		—		—
Total expected costs remaining	$	—	$	—	$	—	$	—	$	—
Actions Commenced in 2017:
Total expected costs	$	12	$	7	$	4	$	—	$	23
Costs incurred during 2017	5		4		2		—		11
Costs incurred during 2018	2		1		1		—		4
Costs incurred during Q1 2019	—		—		1		—		1
Costs incurred during Q2 2019	—		—		—		—		—
Costs incurred during Q3 2019	—		—		—		—		—
Total expected costs remaining	$	5	$	2	$	—	$	—	$	7