Restructuring (Tables)

9 Months Ended

Sep. 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 September 30, 2020								Nine Months Ended September 30, 2020
($ in millions)	Separation Costs		Accelerated Depreciation		Other		Total		Separation Costs		Accelerated Depreciation		Other		Total
Cost of sales	$	—	$	33	$	5	$	38	$	—	$	89	$	42	$	131
Selling, general and administrative	—		15		—		15		—		37		—		37
Research and development	—		18		1		19		—		66		1		67
Restructuring costs	61		—		53		114		143		—		126		269
	$	61	$	66	$	59	$	186	$	143	$	192	$	169	$	504

	Three Months Ended September 30, 2019								Nine Months Ended September 30, 2019
($ in millions)	Separation Costs		Accelerated Depreciation		Other		Total		Separation Costs		Accelerated Depreciation		Other		Total
Cost of sales	$	—	$	41	$	21	$	62	$	—	$	139	$	22	$	161
Selling, general and administrative	—		1		—		1		—		33		—		33
Research and development	—		(1)		2		1		—		1		3		4
Restructuring costs	205		—		27		232		358		—		86		444
	$	205	$	41	$	50	$	296	$	358	$	173	$	111	$	642

Charges and Spending Relating to Restructuring Activities by Program

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

($ in millions)	Separation Costs		Accelerated Depreciation		Other		Total
Restructuring reserves January 1, 2020	$	690	$	—	$	69	$	759
Expense	143		192		169		504
(Payments) receipts, net	(395)		—		(237)		(632)
Non-cash activity	—		(192)		39		(153)
Restructuring reserves September 30, 2020 (1)	$	438	$	—	$	40	$	478

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