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
	September 30,				September 30,
(MILLIONS OF DOLLARS)	2020		2019		2020		2019
Restructuring charges and certain acquisition-related costs:

Integration costs(a)	$	3	$	4	$	15	$	13
Restructuring charges(b):
Employee termination costs	2		2		7		20



Total Restructuring charges and certain acquisition-related costs	$	5	$	6	$	22	$	33

(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 September 30, 2020 primarily relate to other cost-reduction and productivity initiatives which are associated with Manufacturing/research/corporate.

The restructuring charges for the nine months ended September 30, 2020 primarily relate to CEO transition-related costs and other cost-reduction and productivity initiatives which are associated with Manufacturing/research/corporate.

The restructuring charges for the three and nine months ended September 30, 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	7

Utilization and other(c)	(20)

Balance, September 30, 2020(b)	$	32

(a) Changes in our restructuring accrual represents employee termination costs.

(b) At September 30, 2020, and December 31, 2019, included in Accrued expenses ($9 million and $23 million, respectively) and Other noncurrent liabilities ($23 million and $22 million, respectively).