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Restructuring Charges and Other Costs Associated with Acquisitions and Cost-Reduction/Productivity Initiatives (Tables)
 3 Months Ended
Mar. 31, 2018
Restructuring and Related Activities [Abstract]  
Restructuring and Related Costs
The components of costs incurred in connection with restructuring initiatives, acquisitions and cost-reduction/productivity initiatives are as follows:
 
 
Three Months Ended
 
 
March 31,

 
April 2,

(MILLIONS OF DOLLARS)
 
2018

 
2017

Restructuring charges/(reversals) and certain acquisition-related costs:
 
 
 
 
Integration costs(a)
 
$
1

 
$
—

Restructuring charges/(reversals)(b)(c):
 
 
 
 
Employee termination costs/(reversals)
 
1

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

 
$
(1
)
(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/(reversals) for the three months ended March 31, 2018, primarily relate to the supply network strategy.
The restructuring charges/(reversals) for the three months ended April 2, 2017, primarily relate to the operational efficiency initiative.
(c) 
The restructuring charges/(reversals) are associated with the following:
•
For the three months ended March 31, 2018, Manufacturing/research/corporate ($1 million).
•
For the three months ended April 2, 2017, U.S. ($1 million) and International ($2 million reversal)
Charges related to the operational efficiency initiative and supply network strategy are as follows:
 
 
Three Months Ended
 
 
March 31,

 
April 2,

(MILLIONS OF DOLLARS)
 
2018

 
2017

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

 
$
(1
)
 
 
—

 
(1
)
Supply network strategy:
 
 
 
 
Employee termination costs
 
1

 
—

 
 
1

 
—

 
 
 
 
 
Total restructuring charges/(reversals) related to the operational efficiency initiative and supply network strategy
 
1

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

 
1

        Consulting fees
 
1

 
2

Total other supply network strategy charges
 
1

 
3

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

 
$
2


The components of, and changes in, our restructuring accruals are as follows:
 
 
 
 
 
 
(MILLIONS OF DOLLARS)
 
Accrual(a)

Balance, December 31, 2017(b)
 
$
41

Provision
 
1

Utilization and other(c)
 
(7
)
Balance, March 31, 2018(b)
 
$
35

(a)  
Changes in our restructuring accruals represent employee termination costs.
(b) 
At March 31, 2018, and December 31, 2017, included in Accrued expenses ($14 million and $19 million, respectively) and Other noncurrent liabilities ($21 million and $22 million, respectively).
(c)  
Includes adjustments for foreign currency translation.