During the three and nine months ended September 30, 2020 and 2019, we recorded net pre-tax restructuring costs for new and ongoing restructuring actions as follows:


	For the Three Months Ended September 30,				For the Nine Months Ended September 30,
(dollars in millions)	2020		2019		2020		2019
HVAC	$	—	$	12	$	3	$	47
Refrigeration	(1)		7		2		14
Fire & Security	4		14		13		35
Eliminations and other	—		1		1		1
Total restructuring costs	$	3	$	34	$	19	$	97

Restructuring charges incurred during the nine months ended September 30, 2020 and 2019 primarily relate to actions initiated during 2020 and 2019, and were recorded as follows:


	For the Three Months Ended September 30,				For the Nine Months Ended September 30,
(dollars in millions)	2020		2019		2020		2019
Cost of sales	$	(1)	$	14	$	5	$	27
Selling, general and administrative	4		20		14		70

Total restructuring costs	$	3	$	34	$	19	$	97

2020 Actions. During the nine months ended September 30, 2020, we recorded net pre-tax restructuring costs of $18 million for restructuring actions initiated in 2020, consisting of $7 million in Cost of products sold and Cost of services sold and $11 million in Selling, general and administrative. The 2020 actions relate to ongoing cost reduction efforts, including workforce reductions and the consolidation of field operations. We are targeting to complete the majority of the remaining actions in 2021.


(dollars in millions)	Severance		Facility Exit, Lease Termination and Other Costs		Total
For the Three Months Ended September 30, 2020
Restructuring accrual as of June 30, 2020	$	8	$	1	$	9
Net pre-tax restructuring costs	5		—		5
Utilization, foreign exchange and other costs	(4)		—		(4)
Balance as of September 30, 2020	$	9	$	1	$	10

For the Nine Months Ended September 30, 2020
Restructuring accrual as of January 1, 2020	$	—	$	—	$	—
Net pre-tax restructuring costs	17		1		18
Utilization, foreign exchange and other costs	(8)		—		(8)
Balance as of September 30, 2020	$	9	$	1	$	10


(dollars in millions)	Expected Costs		Costs Incurred - Three Months Ended March 31, 2020		Costs Incurred - Three Months Ended June 30, 2020		Costs Incurred - Three Months Ended September 30, 2020		Remaining Costs at September 30, 2020
HVAC	$	5	$	(1)	$	(2)	$	(1)	$	1
Refrigeration	3		—		(3)		—		—
Fire & Security	13		(1)		(5)		(4)		3
Eliminations and other	1		—		(1)		—		—
Total	$	22	$	(2)	$	(11)	$	(5)	$	4

2019 Actions. During the nine months ended September 30, 2020 and 2019, we recorded net pre-tax restructuring costs totaling $3 million and $82 million, respectively, for restructuring actions initiated in 2019, consisting of $0 million and $20 million in Cost of products sold and Cost of services sold and $3 million and $62 million in Selling, general and administrative, respectively. The 2019 actions relate to ongoing cost reduction efforts, including workforce reductions and consolidation of field operations. The following table summarizes the accrual balances and utilization for the 2019 restructuring actions:


(dollars in millions)	Severance		Facility Exit, Lease Termination and Other Costs		Total
For the Three Months Ended September 30, 2020
Restructuring accrual as of June 30, 2020	$	27	$	—	$	27
Net pre-tax restructuring costs	—		—		—
Utilization, foreign exchange and other costs	(5)		—		(5)
Balance as of September 30, 2020	$	22	$	—	$	22

For the Nine Months Ended September 30, 2020
Restructuring accrual as of January 1, 2020	$	43	$	1	$	44
Net pre-tax restructuring costs	3		—		3
Utilization, foreign exchange and other costs	(24)		(1)		(25)
Balance as of September 30, 2020	$	22	$	—	$	22


(dollars in millions)	Expected Costs		Costs Incurred in 2019		Costs Incurred - Three Months Ended March 31, 2020		Costs Incurred - Three Months Ended June 30, 2020		Costs Incurred - Three Months Ended September 30, 2020		Remaining Costs at September 30, 2020
HVAC	$	53	$	(51)	$	(1)	$	2	$	(1)	$	2
Refrigeration	16		(14)		—		(1)		1		2
Fire & Security	49		(43)		(2)		(1)		—		3
Eliminations and other	2		(2)		—		—		—		—
Total	$	120	$	(110)	$	(3)	$	—	$	—	$	7

2018 and Prior Actions. During the nine months ended September 30, 2020 and 2019, we recorded net pre-tax restructuring costs totaling $(2) million and $16 million, respectively, for restructuring actions initiated in 2018 and prior, consisting of $(1) million and $7 million in Cost of products sold and Cost of services sold, respectively, and $(1) million and $9 million in Selling, general and administrative, respectively. As of September 30, 2020 and 2019, we had approximately $7 million and $28 million, respectively, of accrual balances remaining related to 2018 and prior actions.