Restructuring Costs (Tables)

12 Months Ended

Dec. 31, 2019

Restructuring Charges [Abstract]

Restructuring and Related Costs

Restructuring costs for 2019, 2018 and 2017 were as follows:

(Millions of dollars)	2019		2018			2017
Employee separations 1	$	48	$	112		$	525
Contract terminations 1	1		7			183
Long-lived asset impairments 1	65		93			346
Defined benefit plan curtailments and termination benefits 2	—		(8		)	29
Other 3	122		182			173
Total restructuring costs	$	236	$	386		$	1,256
1 Recognized in Other operating (income) expenses.
2 Recognized in Other income (expense).
3 Represents costs related to our restructuring programs, primarily for project management, inventory write-downs, accelerated depreciation and equipment relocation, and also LIFO inventory decrement benefits from inventory liquidations at closed facilities, all of which are primarily included in Cost of goods sold.

Summary of separation activity

The following table summarizes the 2018 and 2019 employee separation activity:

(Millions of dollars)
Liability balance at December 31, 2017	$	249
Increase in liability (separation charges)	112
Reduction in liability (payments)	(276		)
Liability balance at December 31, 2018	$	85
Increase in liability (separation charges)	48
Reduction in liability (payments)	(85		)
Liability balance at December 31, 2019	$	48