Restructuring and Related Implementation Charges (Tables)

9 Months Ended

Sep. 30, 2016

Restructuring and Related Activities [Abstract]

Schedule of Restructuring and Related Costs

For the three and nine months ended September 30, 2016 and 2015, restructuring and related implementation charges are reflected in the Condensed Consolidated Statements of Income as follows:

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2016		2015		2016		2015
Cost of sales	$	11	$	3	$	31	$	11
Selling, general and administrative expenses	9		15		49		44
Other (income) expense, net	22		28		76		143
Total 2012 Restructuring Program charges, pretax	$	42	$	46	$	156	$	198
Total 2012 Restructuring Program charges, aftertax	$	32	$	35	$	114	$	142

Schedule of Percent of Total Restructuring Charges Related To Segment for the period

Total charges incurred for the 2012 Restructuring Program relate to initiatives undertaken by the following reportable operating segments:

	Three Months Ended				Nine Months Ended				Program-to-date
	September 30,				September 30,				Accumulated Charges
	2016		2015		2016		2015
North America	30	%	21	%	32	%	17	%	15	%
Latin America	3	%	7	%	5	%	3	%	4	%
Europe (1)	19	%	17	%	10	%	12	%	22	%
Asia Pacific (1)	4	%	—	%	6	%	4	%	3	%
Africa/Eurasia	12	%	5	%	14	%	4	%	6	%
Hill’s Pet Nutrition	5	%	(3	)%	8	%	5	%	8	%
Corporate	27	%	53	%	25	%	55	%	42	%

⁽¹⁾ The Company has recast its historical geographic segment information to conform to the reporting structure effective as of April 1, 2016. See Note 13, Segment Information for additional details.

Schedule of Restructuring and Related Costs Incurred to Date

Since the inception of the 2012 Restructuring Program in the fourth quarter of 2012, the Company has incurred pretax cumulative charges of $1,156 ($853 aftertax) in connection with the implementation of various projects as follows:

	Cumulative Charges
	as of September 30, 2016
Employee-Related Costs	$	452
Incremental Depreciation	77
Asset Impairments	15
Other	612
Total	$	1,156

Schedule of Restructuring Reserve by Type of Cost

The following tables summarize the activity for the restructuring and related implementation charges discussed above and the related accruals:

	Three Months Ended September 30, 2016
	Employee-Related Costs			Incremental Depreciation			Asset Impairments			Other			Total
Balance at June 30, 2016	$	76		$	—		$	—		$	141		$	217
Charges	14			3			5			20			42
Cash payments	(17		)	—			—			(35		)	(52		)
Charges against assets	(1		)	(3		)	(5		)	—			(9		)
Foreign exchange	—			—			—			—			—
Balance at September 30, 2016	$	72		$	—		$	—		$	126		$	198

	Nine Months Ended September 30, 2016
	Employee-Related Costs			Incremental Depreciation			Asset Impairments			Other			Total
Balance at December 31, 2015	$	84		$	—		$	—		$	131		$	215
Charges	48			6			8			94			156
Cash payments	(58		)	—			—			(99		)	(157		)
Charges against assets	(3		)	(6		)	(8		)	—			(17		)
Foreign exchange	1			—			—			—			1
Balance at September 30, 2016	$	72		$	—		$	—		$	126		$	198