Restructuring (Tables)

6 Months Ended

Jun. 30, 2011

The following tables summarize the charges related to Merger Restructuring Program and 2008 Restructuring Program activities by type of cost:


	Three Months Ended June 30, 2011											Six Months Ended June 30, 2011
	Separation			Accelerated								Separation			Accelerated
($ in millions)	Costs			Depreciation		Other			Total			Costs			Depreciation		Other			Total

Merger Restructuring Program

Materials and production	$	—		$	91	$	5		$	96		$	—		$	152	$	5		$	157
Marketing and administrative		—			22		1			23			—			45		1			46
Research and development		—			38		(22	)		16			—			80		(19	)		61
Restructuring costs		646			—		27			673			607			—		50			657

		646			151		11			808			607			277		37			921


2008 Restructuring Program

Materials and production		—			4		2			6			—			6		2			8
Restructuring costs		(7	)		—		2			(5	)		(8	)		—		5			(3	)

		(7	)		4		4			1			(8	)		6		7			5

	$	639		$	155	$	15		$	809		$	599		$	283	$	44		$	926


	Three Months Ended June 30, 2010								Six Months Ended June 30, 2010
	Separation		Accelerated						Separation		Accelerated
($ in millions)	Costs		Depreciation		Other		Total		Costs		Depreciation		Other		Total

Merger Restructuring Program

Materials and production	$	—	$	149	$	22	$	171	$	—	$	174	$	22	$	196
Research and development		—		113		31		144		—		113		37		150
Restructuring costs		374		41		100		515		583		41		143		767

		374		303		153		830		583		328		202		1,113


2008 Restructuring Program

Materials and production		—		11		36		47		—		40		36		76
Restructuring costs		12		—		7		19		31		—		24		55

		12		11		43		66		31		40		60		131

	$	386	$	314	$	196	$	896	$	614	$	368	$	262	$	1,244

Charges and spending relating to Merger Restructuring Program and 2008 Restructuring Program activities

The following table summarizes the charges and spending relating to Merger Restructuring Program and 2008 Restructuring Program activities for the six months ended June 30, 2011:


	Separation			Accelerated
($ in millions)	Costs			Depreciation			Other			Total

Merger Restructuring Program

Restructuring reserves January 1, 2011	$	859		$	—		$	64		$	923
Expense		607			277			37			921
(Payments) receipts, net		(257	)		—			(71	)		(328	)
Non-cash activity		—			(277	)		16			(261	)

Restructuring reserves June 30, 2011 ⁽¹⁾	$	1,209		$	—		$	46		$	1,255

2008 Restructuring Program

Restructuring reserves January 1, 2011	$	196		$	—		$	—		$	196
Expense		(8	)		6			7			5
(Payments) receipts, net		(13	)		—			(2	)		(15	)
Non-cash activity		—			(6	)		(5	)		(11	)

Restructuring reserves June 30, 2011 ⁽¹⁾	$	175		$	—		$	—		$	175


⁽¹⁾		The cash outlays associated with the Merger Restructuring Program and the 2008 Restructuring Program are expected to be substantially completed by the end of 2013 and 2011, respectively, with the exception of certain actions, principally manufacturing-related, which are expected to be completed by 2015.

- 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.

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- 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.

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