Restructuring (Tables)

9 Months Ended

Sep. 30, 2011

Restructuring [Abstract]

Charges related to Merger Restructuring Program and 2008 Restructuring Program activities by type of cost

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

	Three Months Ended September 30, 2011											Nine Months Ended September 30, 2011
	Separation		Accelerated									Separation			Accelerated
($ in millions)	Costs		Depreciation			Other			Total			Costs			Depreciation		Other			Total
Merger Restructuring Program
Materials and production	$	—	$	81		$	7		$	88		$	—		$	233	$	12		$	245
Marketing and administrative		—		22			9			31			—			67		10			77
Research and development		—		27			1			28			—			107		(18	)		89
Restructuring costs		63		—			45			108			670			—		95			765
		63		130			62			255			670			407		99			1,176
2008 Restructuring Program
Materials and production		—		10			(1	)		9			—			16		1			17
Restructuring costs		5		—			6			11			(3	)		—		11			8
		5		10			5			20			(3	)		16		12			25
	$	68	$	140		$	67		$	275		$	667		$	423	$	111		$	1,201
	Three Months Ended September 30, 2010											Nine Months Ended September 30, 2010
	Separation		Accelerated									Separation			Accelerated
($ in millions)	Costs		Depreciation			Other			Total			Costs			Depreciation		Other			Total
Merger Restructuring Program
Materials and production	$	—	$	13	(1)	$	41	(2)	$	54		$	—		$	188	$	62		$	250
Marketing and administrative		—		123	(1)		11			134			—			123		11			134
Research and development		—		153			—			153			—			266		37			303
Restructuring costs		67		(41	) (1)		17			43			650			—		160			810
		67		248			69			384			650			577		270			1,497
2008 Restructuring Program
Materials and production		—		19			(33	)(2)		(14	)		—			59		3			62
Marketing and administrative		—		—			(4	)		(4	)		—			—		(4	)		(4	)
Research and development		—		10			—			10			—			10		—			10
Restructuring costs		10		—			(3	)		7			41			—		21			62
		10		29			(40	)		(1	)		41			69		20			130
	$	77	$	277		$	29		$	383		$	691		$	646	$	290		$	1,627

(1)	Amounts reflect third quarter reclassifications of certain accelerated depreciation charges, recorded in the second quarter, from Materials and production and Restructuring costs to Marketing and administrative.
(2)	Reflects the reclassification of a second quarter $36 million charge from the 2008 Restructuring Program to the Merger Restructuring Program.

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 nine months ended September 30, 2011:

	Separation			Accelerated
($ in millions)	Costs			Depreciation			Other			Total
Merger Restructuring Program
Restructuring reserves January 1, 2011	$	859		$	—		$	64		$	923
Expense		670			407			99			1,176
(Payments) receipts, net		(417	)		—			(121	)		(538	)
Non-cash activity		—			(407	)		7			(400	)
Restructuring reserves September 30, 2011 (1)	$	1,112		$	—		$	49		$	1,161
2008 Restructuring Program
Restructuring reserves January 1, 2011	$	196		$	—		$	—		$	196
Expense		(3	)		16			12			25
(Payments) receipts, net		(53	)		—			(11	)		(64	)
Non-cash activity		—			(16	)		(1	)		(17	)
Restructuring reserves September 30, 2011 (1)	$	140		$	—		$	—		$	140

⁽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.