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Research, Development & Engineering (Tables)
9 Months Ended
Sep. 30, 2019
Research And Development [Abstract]  
Summary of Research, Development & Engineering Activities

Garrett conducts research, development and engineering (“RD&E”) activities, which consist primarily of the development of new products and product applications. RD&E costs are charged to expense as incurred unless the Company has a contractual guarantee for reimbursement from the customer. Customer reimbursements are netted against gross RD&E expenditures as they are considered a recovery of cost. Such costs are included in Cost of goods sold as follows:

 

 

 

Three Months Ended

September 30,

 

 

Nine Months Ended

September 30,

 

 

 

2019

 

 

2018

 

 

2019

 

 

2018

 

Research and development costs

 

$

31

 

 

$

28

 

 

$

92

 

 

$

96

 

Engineering-related expenses

 

 

4

 

 

 

 

 

 

8

 

 

 

7

 

 

 

$

35

 

 

$

28

 

 

$

100

 

 

$

103