Restructuring and Related Implementation Charges (Tables)

3 Months Ended

Mar. 31, 2017

Restructuring and Related Activities [Abstract]

Schedule of Restructuring and Related Costs

For the three months ended March 31, 2017 and 2016, restructuring and related implementation charges are reflected in the Condensed Consolidated Statements of Income as follows:

	Three Months Ended
	March 31,
	2017		2016
Cost of sales	$	14	$	8
Selling, general and administrative expenses	21		26
Other (income) expense, net	11		21
Total 2012 Restructuring Program charges, pretax	$	46	$	55
Total 2012 Restructuring Program charges, aftertax	$	31	$	38

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				Program-to-date
	March 31,				Accumulated Charges
	2017		2016
North America	37	%	42	%	18	%
Latin America	6	%	7	%	4	%
Europe (1)	2	%	7	%	21	%
Asia Pacific (1)	2	%	4	%	3	%
Africa/Eurasia	4	%	7	%	7	%
Hill’s Pet Nutrition	7	%	1	%	7	%
Corporate	42	%	32	%	40	%

⁽¹⁾ The Company recast its historical geographic segment information to conform to the new reporting structure effective as of April 1, 2016. See Note 12, 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 cumulative pretax charges of $1,274 ($938 aftertax) in connection with the implementation of various projects as follows:

	Cumulative Charges
	as of March 31, 2017
Employee-Related Costs	$	473
Incremental Depreciation	82
Asset Impairments	29
Other	690
Total	$	1,274

Schedule of Restructuring Reserve by Type of Cost

The following table summarizes the activity for the restructuring and related implementation charges discussed above and the related accruals:

	Three Months Ended March 31, 2017
	Employee-Related Costs			Incremental Depreciation			Asset Impairments			Other			Total
Balance at December 31, 2016	$	56		$	—		$	—		$	125		$	181
Charges	8			2			2			34			46
Cash payments	(19		)	—			—			(36		)	(55		)
Charges against assets	(1		)	(2		)	(2		)	—			(5		)
Foreign exchange	—			—			—			—			—
Balance at March 31, 2017	$	44		$	—		$	—		$	123		$	167