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Restructuring Charges and Other Costs Associated with Acquisitions and Cost-Reduction/Productivity Initiatives (Tables)
 3 Months Ended
Apr. 02, 2017
Restructuring and Related Activities [Abstract]  
Schedule of Restructuring and Related Costs
Charges related to the operational efficiency initiative and supply network strategy are as follows:
 
 
Three Months Ended
 
 
April 2,

 
April 3,

(MILLIONS OF DOLLARS)
 
2017

 
2016

Restructuring charges/(reversals) and certain acquisition-related costs(a):
 
 
 
 
Operational efficiency initiative
 
 
 
 
Employee termination costs
 
$
(1
)
 
$
1

Exit costs
 
—

 
1

Total Restructuring charges/(reversals) and certain acquisition-related costs
 
(1
)
 
2

 
 
 
 
 
Other operational efficiency initiative charges
 
 
 
 
    Selling, general and administrative expenses:
 
 
 
 
        Consulting fees
 
—

 
3

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

 
(33
)
Total other operational efficiency initiative charges
 
—

 
(30
)
 
 
 
 
 
Other supply network strategy charges
 
 
 
 
    Cost of sales:
 
 
 
 
        Accelerated depreciation
 
1

 
1

        Consulting fees
 
2

 
2

Total other supply network strategy charges
 
3

 
3

 
 
 
 
 
Total charges associated with the operational efficiency initiative and supply network strategy
 
$
2

 
$
(25
)

(a) 
The restructuring charges/(reversals) for the three months ended April 2, 2017, are associated with the following: U.S. ($1 million) and International ($2 million reversal).
The restructuring charges for the three months ended April 3, 2016, are associated with the following: U.S. ($1 million reversal), International ($1 million reversal) and Manufacturing/research/corporate ($4 million).
(b) 
For the three months ended April 3, 2016, represents the net gain on the sale of certain manufacturing sites and products.
The components of, and changes in, our restructuring accruals are as follows:
 
 
 
 
 
 
(MILLIONS OF DOLLARS)
 
Accrual(a)

Balance, December 31, 2016(b)
 
$
90

Provision
 
(1
)
Utilization and other(c)
 
(22
)
Balance, April 2, 2017(b)
 
$
67

(a) 
Changes in our restructuring accruals represent employee termination costs.
(b) 
At April 2, 2017, and December 31, 2016, included in Accrued expenses ($39 million and $61 million, respectively) and Other noncurrent liabilities ($28 million and $29 million, respectively).
(c) 
Includes adjustments for foreign currency translation.