Restructuring (Tables)

9 Months Ended

Sep. 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 September 30, 2023								Nine Months Ended September 30, 2023
($ in millions)	Separation Costs		Accelerated Depreciation		Other		Total		Separation Costs		Accelerated Depreciation		Other		Total
Cost of sales	$	—	$	31	$	2	$	33	$	—	$	74	$	20	$	94
Selling, general and administrative	—		5		35		40		—		5		88		93
Research and development	—		—		—		—		—		—		1		1
Restructuring costs	95		—		31		126		246		—		98		344
	$	95	$	36	$	68	$	199	$	246	$	79	$	207	$	532

	Three Months Ended September 30, 2022								Nine Months Ended September 30, 2022
($ in millions)	Separation Costs		Accelerated Depreciation		Other		Total		Separation Costs		Accelerated Depreciation		Other		Total
Cost of sales	$	—	$	16	$	38	$	54	$	—	$	51	$	116	$	167
Selling, general and administrative	—		5		21		26		—		17		57		74
Research and development	—		—		1		1		—		29		1		30
Restructuring costs	65		—		29		94		197		—		91		288
	$	65	$	21	$	89	$	175	$	197	$	97	$	265	$	559

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, 2023:

($ in millions)	Separation Costs		Accelerated Depreciation		Other		Total
Restructuring reserves January 1, 2023	$	479	$	—	$	34	$	513
Expenses	246		79		207		532
(Payments) receipts, net	(191)		—		(103)		(294)
Non-cash activity	—		(79)		(105)		(184)
Restructuring reserves September 30, 2023 (1)	$	534	$	—	$	33	$	567

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