Restructuring Costs (Tables)

9 Months Ended

Sep. 30, 2020

Restructuring Charges [Abstract]

Restructuring and related costs

Restructuring costs for the three and nine months ended September 30, 2020 and 2019 were as follows:

(Millions of dollars)	Three Months Ended September 30
	2020		2019
Employee separations 1	$	98	$	8
Long-lived asset impairments 1	2		3
Other 2	12		13
Total restructuring costs	$	112	$	24
	Nine Months Ended September 30
	2020		2019
Employee separations 1	$	232	$	33
Contract terminations 1	3		—
Long-lived asset impairments 1	25		39
Other 2	36		110
Total restructuring costs	$	296	$	182
1 Recognized in Other operating (income) expenses.
2 Represents costs related to our restructuring programs, primarily for inventory write-downs, equipment relocation, project management, accelerated depreciation and building demolition, all of which are primarily included in Cost of goods sold.

Summary of separation activity

The following table summarizes the 2019 and 2020 employee separation activity:

(Millions of dollars)
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
Increase in liability (separation charges)	232
Reduction in liability (payments)	(131)
Liability balance at September 30, 2020	$	149