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)		2021		2020
Restructuring charges and certain acquisition-related costs:

Integration costs(a)		$	3	$	6
Restructuring charges(b):
Employee termination costs		4		3


Exit costs		2		—
Total Restructuring charges and certain acquisition-related costs		$	9	$	9

(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, 2021 primarily relate to employee termination and exit costs associated with cost-reduction and productivity initiatives and CEO transition-related costs.

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.



(MILLIONS OF DOLLARS)	Accrual(a)
Balance, December 31, 2020(b)	$	21
Provision	6

Utilization and other(c)	(5)

Balance, March 31, 2021(b)	$	22

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

(b) At March 31, 2021, and December 31, 2020, included in Accrued expenses ($6 million) and Other noncurrent liabilities ($16 million and $15 million, respectively).