Company Transformation (Tables)

9 Months Ended

Sep. 30, 2011

Company Transformation [Abstract]

Components of transformation costs

	Three			Nine
For the Periods Ended September 30, 2011	Months			Months
Transformation Costs:
Non-cash asset impairment	$	9		$	64
Advisory fees		32			75
IT costs		36			58
Lease termination and other real estate costs		10			13
Loss on early extinguishment of debt		3			3
Employee retention and other compensation costs		23			36
Other costs		19			30
Transformation costs in operating income		132			279
Tax-related separation (benefit) costs(a)		(4	)		10
Total transformation costs before tax benefit		128			289
Income tax benefit		(35	)		(87	)
Total transformation costs, net of tax impact	$	93		$	202

(a) In the third quarter of 2011, we revised our estimate of certain costs to be incurred related to tax-related separation costs. This adjustment resulted in a $4 net credit (income) for tax-related separation costs during the third quarter of 2011.

Roll Forward of Transformational Accrual

Transformation accrual – 12/31	$	2
Charges actions during the period		289
Cash payments		(137	)
Pension curtailment		(5	)
Asset impairment		(64	)
Transformation accrual – 9/30	$	85