Restructuring (Tables)

6 Months Ended

Jun. 30, 2020

Restructuring and Related Activities [Abstract]

Charges Related to Restructuring Program Activities by Type of Cost

The following tables summarize the charges related to restructuring program activities by type of cost:

	Three Months Ended June 30, 2020									Six Months Ended June 30, 2020
($ in millions)	Separation Costs		Accelerated Depreciation		Other			Total		Separation Costs		Accelerated Depreciation		Other		Total
Cost of sales	$	—	$	31	$	(6	)	$	25	$	—	$	56	$	37	$	93
Selling, general and administrative	—		11		—			11		—		22		—		22
Research and development	—		31		—			31		—		48		—		48
Restructuring costs	35		—		48			83		82		—		73		155
	$	35	$	73	$	42		$	150	$	82	$	126	$	110	$	318

	Three Months Ended June 30, 2019								Six Months Ended June 30, 2019
($ in millions)	Separation Costs		Accelerated Depreciation		Other		Total		Separation Costs		Accelerated Depreciation		Other		Total
Cost of sales	$	—	$	64	$	1	$	65	$	—	$	98	$	1	$	99
Selling, general and administrative	—		32		—		32		—		32		—		32
Research and development	—		2		1		3		—		2		1		3
Restructuring costs	25		—		34		59		153		—		59		212
	$	25	$	98	$	36	$	159	$	153	$	132	$	61	$	346

Charges and Spending Relating to Restructuring Activities by Program

The following table summarizes the charges and spending relating to restructuring program activities for the six months ended June 30, 2020:

($ in millions)	Separation Costs			Accelerated Depreciation			Other			Total
Restructuring reserves January 1, 2020	$	690		$	—		$	69		$	759
Expense	82			126			110			318
(Payments) receipts, net	(328		)	—			(163		)	(491		)
Non-cash activity	—			(126		)	34			(92		)
Restructuring reserves June 30, 2020 (1)	$	444		$	—		$	50		$	494

⁽¹⁾ 

The remaining cash outlays are expected to be substantially completed by the end of 2023.