Restructuring (Tables)

6 Months Ended

Jun. 30, 2023

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, 2023								Six Months Ended June 30, 2023
($ in millions)	Separation Costs		Accelerated Depreciation		Other		Total		Separation Costs		Accelerated Depreciation		Other		Total
Cost of sales	$	—	$	22	$	10	$	32	$	—	$	43	$	18	$	61
Selling, general and administrative	—		—		52		52		—		—		53		53
Research and development	—		—		1		1		—		—		1		1
Restructuring costs	110		—		41		151		151		—		67		218
	$	110	$	22	$	104	$	236	$	151	$	43	$	139	$	333

	Three Months Ended June 30, 2022								Six Months Ended June 30, 2022
($ in millions)	Separation Costs		Accelerated Depreciation		Other		Total		Separation Costs		Accelerated Depreciation		Other		Total
Cost of sales	$	—	$	17	$	50	$	67	$	—	$	35	$	78	$	113
Selling, general and administrative	—		8		19		27		—		12		36		48
Research and development	—		22		—		22		—		29		—		29
Restructuring costs	106		—		36		142		132		—		62		194
	$	106	$	47	$	105	$	258	$	132	$	76	$	176	$	384

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, 2023:

($ in millions)	Separation Costs		Accelerated Depreciation		Other		Total
Restructuring reserves January 1, 2023	$	479	$	—	$	34	$	513
Expenses	151		43		139		333
(Payments) receipts, net	(84)		—		(74)		(158)
Non-cash activity	—		(43)		(68)		(111)
Restructuring reserves June 30, 2023 (1)	$	546	$	—	$	31	$	577

(1)The remaining cash outlays are expected to be largely completed by the end of 2025.