Note 3. Special Charges

Special charges recorded in the third quarter of 2016 are as follows:

(In millions)		Severance Costs	Asset Impairments		Contract Terminations and Other			Total
Textron Systems	$	13	$	33	$	13	$	59
Textron Aviation		34		1		—		35
Industrial		11		2		—		13
Bell		8		—		—		8

	$	66	$	36	$	13	$	115

Our Board of Directors approved a plan in the third quarter of 2016 to restructure and realign our businesses by implementing headcount reductions, facility consolidations and other actions in order to improve overall operating efficiency across Textron. The plan provides for Textron Systems to discontinue production of its sensor-fuzed weapon product, which will generate headcount reductions, facility consolidations and asset impairments within its Weapons and Sensors operating unit. Historically, sensor-fuzed weapon sales have relied on foreign military and direct commercial international customers for which both executive branch and congressional approval is required. The current political environment has made it difficult to obtain these approvals. Within our Industrial segment, the plan provides for the combination of our Jacobsen business with the Textron Specialized Vehicles businesses, resulting in the consolidation of certain facilities and general and administrative functions and related headcount reductions. As a result of ongoing evaluations, we subsequently decided to take additional restructuring actions, principally headcount reductions, in our Textron Aviation segment, as well as other businesses. The total headcount reduction related to restructuring activities is expected to be approximately 1,700 positions, representing approximately 5% of our workforce.

We expect to incur additional pre-tax charges under this plan of approximately $25 million to $55 million, primarily related to contract termination, severance, facility consolidation and relocation costs. The remaining charges are expected to primarily be in the Industrial and Textron Systems segments. We anticipate the plan to be substantially completed by March 2017.

An analysis of our restructuring reserve activity under this plan is summarized below:

(In millions)	Severance Costs		Contract Terminations and Other			Total
Provision	$	66	$	13	$	79
Cash paid		(2)		—		(2)


End of period	$	64	$	13	$	77

Total expected cash outlays for restructuring activities are estimated to be in the range of $100 million to $120 million, approximately half of which is expected to be expended in 2016 and the remainder in 2017. Severance costs generally are paid on a lump-sum basis and include outplacement costs, which are paid in accordance with normal payment terms.