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RESTRUCTURING
 12 Months Ended
Dec. 31, 2019
Restructuring and Related Activities [Abstract]  
RESTRUCTURING RESTRUCTURING
The Company’s restructuring activities are undertaken as necessary to implement management’s strategy, streamline operations, take advantage of available capacity and resources, and ultimately achieve net cost reductions. These activities generally relate to the realignment of existing manufacturing capacity and closure of facilities and other exit or disposal activities, as it relates to executing Delphi Technologies’ strategy, either in the normal course of business or pursuant to significant restructuring programs.
On October 31, 2019, the Company announced a restructuring plan to reshape and realign its global technical center footprint and reduce salaried and contract staff. Certain of these actions are subject to consultation with employee works councils and other employee representatives and are expected to be substantially completed by the end of 2021. The Company recorded pre-tax restructuring charges of $56 million during 2019 related to this restructuring plan and expects to record additional pre-tax restructuring charges of up to approximately $150 million, primarily in Fuel Injection Systems and to a lesser extent Powertrain Products. Nearly all of the restructuring charges will be cash expenditures. The amount and timing of the remaining charges will be based on a variety of factors, including consultations with employee works councils and other employee representatives.
In addition to the plan described above, other restructuring charges for the year ended December 31, 2019 of $24 million were primarily for restructuring programs undertaken by the Company related to workforce reductions as well as plant closures. These programs are primarily focused on the continued rotation of our manufacturing footprint to best-cost locations in Europe and on reducing global overhead costs.
During the year ended December 31, 2018, the Company recorded employee-related and other restructuring charges totaling approximately $35 million. These charges included $22 million that was recognized for programs focused on continued rotation of our manufacturing footprint to best-cost locations in Europe and $3 million that was recognized for programs implemented to reduce global overhead costs.
During the year ended December 31, 2017, the Company recorded employee-related and other restructuring charges related to various programs totaling approximately $98 million. These charges included $55 million of separation costs for approximately 500 employees due to the initiation of the closure of a Western European manufacturing site within the Powertrain Systems segment and approximately $30 million related to other programs pursuant to the Company’s on-going European footprint rotation strategy. Charges for the program have been substantially completed, and cash payments for this restructuring action are expected to be principally completed by 2020.
Restructuring charges for employee separation and termination benefits are paid either over the severance period or in a lump sum in accordance with either statutory requirements or individual agreements. Delphi Technologies incurred cash expenditures related to its restructuring programs of approximately $49 million and $67 million in the years ended December 31, 2019 and December 31, 2018, respectively.
The following table summarizes the restructuring charges recorded for the years ended December 31, 2019, 2018 and 2017 by operating segment and corporate:
 
Year Ended December 31,
 
2019
 
2018
 
2017
 
(in millions)
Fuel Injection Systems
$
32

 
$
29

 
$
79

Powertrain Products
17

 
6

 
8

Electrification & Electronics
25

 
—

 
5

Aftermarket
2

 
(2
)
 
6

Corporate
4

 
2

 
—

Total
$
80

 
$
35

 
$
98


The table below summarizes the activity in the restructuring liability for the years ended December 31, 2019 and 2018:
 
Employee Termination Benefits Liability
 
Other Exit Costs Liability
 
Total
 
(in millions)
Accrual balance at December 31, 2017
$
98

 
$
3

 
$
101

Provision for estimated expenses incurred during the year
32

 
3

 
35

Payments made during the year
(64
)
 
(3
)
 
(67
)
Foreign currency and other
(2
)
 
(2
)
 
(4
)
Accrual balance at December 31, 2018
$
64

 
$
1

 
$
65

Provision for estimated expenses incurred during the year
$
80

 
$
—

 
$
80

Payments made during the year
(49
)
 
—

 
(49
)
Foreign currency and other
—

 
—

 
—

Accrual balance at December 31, 2019
$
95

 
$
1

 
$
96