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Restructuring and Related Implementation Charges (Tables)

3 Months Ended

Mar. 31, 2013

Restructuring and Related Activities [Abstract]

Schedule of Restructuring and Related Costs

Restructuring and implementation-related charges are reflected in the income statement as follows:



	Three Months Ended
	March 31, 2013
Cost of sales	$	8
Selling, general and administrative expenses	8
Other (income) expense, net	50
Total 2012 Restructuring Program charges, pretax	$	66

Total 2012 Restructuring Program charges, aftertax	$	52

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 total pretax cumulative charges of $155 ($122 aftertax) in connection with the implementation of various projects as follows:



	Cumulative Charges
	as of March 31, 2013
Employee-Related Costs	$	93
Incremental Depreciation	6
Asset Impairments	—
Other	56
Total	$	155

Schedule of Restructuring Reserve by Type of Cost

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



	Employee-Related Costs			Incremental Depreciation			Asset Impairments		Other			Total
Balance at December 31, 2012	$	84		$	—		$	—	$	5		$	89
Charges	15			6			—		45			66
Cash payments	(4		)	—			—		(22		)	(26		)
Charges against assets	—			(6		)	—		—			(6		)
Foreign exchange	—			—			—		—			—
Balance at March 31, 2013	$	95		$	—		$	—	$	28		$	123

- Definition

Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost.

+ References+ Details

- Definition

Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

+ References+ Details