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Restructuring Charges and Other Costs Associated with Acquisitions and Cost-Reduction/Productivity Initiatives (Tables)
3 Months Ended
Mar. 31, 2020
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,
(MILLIONS OF DOLLARS)20202019
Restructuring charges and certain acquisition-related costs:
Integration costs(a)
$ $ 
Restructuring charges(b):
Employee termination costs  
Total Restructuring charges and certain acquisition-related costs
$ $ 
(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 for the three months ended March 31, 2020 primarily relate to CEO transition-related costs which are associated with Manufacturing/research/corporate.
The restructuring charges for the three months ended March 31, 2019 primarily relate to the acquisition of Abaxis which are associated with Manufacturing/research/corporate.
(MILLIONS OF DOLLARS)
Accrual(a)
Balance, December 31, 2019(b)
$45  
Provision 
Utilization and other(c)
(7) 
Balance, March 31, 2020(b)
$41  
(a)  Changes in our restructuring accrual represents employee termination costs.
(b) At March 31, 2020, and December 31, 2019, included in Accrued expenses ($19 million and $23 million, respectively) and Other noncurrent liabilities ($22 million and $22 million, respectively).
(c)  Includes adjustments for foreign currency translation.