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Restructuring Charges and Other Costs Associated with Acquisitions and Cost-Reduction/Productivity Initiatives (Tables)
 9 Months Ended
Oct. 02, 2016
Restructuring and Related Activities [Abstract]  
Schedule of Restructuring and Related Costs
Restructuring charges/(benefits) related to these initiatives are as follows:
 
 
Three Months Ended
 
Nine Months Ended
 
 
October 2,

 
September 27,

 
October 2,

 
September 27,

(MILLIONS OF DOLLARS)
 
2016

 
2015

 
2016

 
2015

Operational efficiency initiative:
 
 
 
 
 
 
 
 
Employee termination costs(a)
 
$
3

 
$
—

 
$
(26
)
 
$
228

Asset impairment
 
—

 
8

 
—

 
33

Exit costs
 
1

 
—

 
4

 
—

 
 
4

 
8

 
(22
)
 
261

 
 
 
 
 
 
 
 
 
Supply network strategy:
 
 
 
 
 
 
 
 
Employee termination costs
 
—

 
—

 
6

 
9

Asset impairment charges
 
—

 
—

 
—

 
1

 
 
—

 
—

 
6

 
10

Total restructuring charges/(benefits) related to the operational efficiency initiative and supply network strategy
 
4

 
8

 
(16
)
 
271

 
 
 
 
 
 
 
 
 
Other operational efficiency initiative charges
 
 
 
 
 
 
 
 
    Cost of sales:
 
 
 
 
 
 
 
 
        Inventory write-offs
 
1

 
5

 
1

 
5

    Selling, general and administrative expenses:
 
 
 
 
 
 
 
 
        Accelerated depreciation
 
—

 
—

 
1

 
—

        Consulting fees
 
4

 
8

 
11

 
28

    Other (income)/deductions:
 
 
 
 
 
 
 
 
        Net gain on sale of assets(b)
 
—

 
—

 
(27
)
 
—

Total other operational efficiency initiative charges
 
5

 
13

 
(14
)
 
33

 
 
 
 
 
 
 
 
 
Other supply network strategy charges
 
 
 
 
 
 
 
 
    Cost of sales:
 
 
 
 
 
 
 
 
        Accelerated depreciation
 
2

 
—

 
4

 
—

        Consulting fees
 
—

 
3

 
3

 
13

Total other supply network strategy charges
 
2

 
3

 
7

 
13

Total costs associated with the operational efficiency initiative and supply network strategy
 
$
11

 
$
24

 
$
(23
)
 
$
317

(a)
For the nine months ended October 2, 2016, includes a reduction in employee termination accruals primarily as a result of higher than expected voluntary attrition rates experienced in the first half of 2016.
(b) 
For the nine months ended October 2, 2016, represents the net gain on the sale of certain manufacturing sites and products, partially offset by the loss on the sale of our share of our Taiwan joint venture, as part of our operational efficiency initiative.
The components of, and changes in, our restructuring accruals are as follows:
 
 
Employee

 
 
 
 
 
 
Termination

 
Exit

 
 
(MILLIONS OF DOLLARS)
 
Costs

 
Costs

 
Accrual

Balance, December 31, 2015(a)
 
$
221

 
$
1

 
$
222

Provision
 
(20
)
 
3

 
(17
)
Utilization and other(b)
 
(99
)
 
(2
)
 
(101
)
Balance, October 2, 2016(a)
 
$
102

 
$
2

 
$
104

(a) 
At October 2, 2016, and December 31, 2015, included in Accrued expenses ($70 million and $162 million, respectively) and Other noncurrent liabilities ($34 million and $60 million, respectively).
(b) 
Includes adjustments for foreign currency translation.
The components of costs incurred in connection with restructuring initiatives, acquisitions and cost-reduction/productivity initiatives are as follows:
 
 
Three Months Ended
 
Nine Months Ended
 
 
October 2,

 
September 27,

 
October 2,

 
September 27,

(MILLIONS OF DOLLARS)
 
2016

 
2015

 
2016

 
2015

Restructuring charges/(benefits) and certain acquisition-related costs:
 
 
 
 
 
 
 
 
Integration costs(a)
 
$
—

 
$
5

 
$
2

 
$
9

Restructuring charges/(benefits)(b):
 
 
 
 
 
 
 
 
Employee termination costs
 
3

 
—

 
(20
)
 
237

Asset impairment charges
 
—

 
8

 
—

 
34

Exit costs
 
1

 
—

 
3

 
—

Total Restructuring charges/(benefits) and certain acquisition-related costs
 
$
4

 
$
13

 
$
(15
)
 
$
280

(a) 
Integration costs represent external, incremental costs directly related to integrating acquired businesses and primarily include expenditures for consulting and the integration of systems and processes, as well as product transfer costs.
(b) 
The restructuring charges/(benefits) for the three and nine months ended October 2, 2016, and September 27, 2015, primarily relate to our operational efficiency initiative and supply network strategy.
The restructuring charges/(benefits) for the three and nine months ended October 2, 2016, are associated with the following: U.S. ($0 million and $2 million benefit, respectively), International ($1 million benefit and $16 million benefit, respectively) and Manufacturing/research/corporate ($5 million and $1 million, respectively).
The restructuring charges for the three and nine months ended September 27, 2015, are associated with the following: U.S. ($3 million benefit and $27 million, respectively), International ($2 million and $117 million, respectively) and Manufacturing/research/corporate ($9 million and $127 million, respectively).