Pension Benefit Plan Accountnig Methodology Changes (Tables)

6 Months Ended

Jun. 30, 2013

Pension [Abstract]

Schedule of changes in accounting principles

The impact of all adjustments made to the financial statements presented is summarized below (amounts in millions, except per share data):

	Three months ended June 30										Six months ended June 30
In millions, except per share amounts	2013					2012					2013						2012
	Previous Accounting Method			As Reported		Previously Reported			Adjusted		Previous Accounting Method			As Reported			Previously Reported			Adjusted
Condensed Consolidated Statements of Operations (Unaudited):
Cost of products	$	553		$	550	$	533		$	532	$	1,058		$	1,053		$	979		$	977
Cost of services	591			559		519			503		1,153			1,097			1,019			987
Selling, general and administrative expenses	248			232		203			195		489			461			402			386
Research and development expenses	61			55		53			49		120			110			103			95
Total operating expenses	1,453			1,396		1,308			1,279		2,820			2,721			2,503			2,445
Income from operations	82			139		101			130		125			224			150			208
Income from continuing operations before income taxes	53			110		88			117		77			176			126			184
Income tax expense	10			23		21			28		—			25			20			35
Income from continuing operations	43			87		67			89		77			151			106			149
Net income	43			87		80			102		76			150			110			153
Net income attributable to NCR	$	42		$	86	$	80		$	102	$	73		$	147		$	109		$	152
Amounts attributable to NCR common stockholders:
Income from continuing operations	42			86		67			89		74			148			105			148
Income per share attributable to NCR common stockholders:
Income per common share from continuing operations
Basic	$	0.25		$	0.52	$	0.42		$	0.56	$	0.45		$	0.90		$	0.66		$	0.93
Diluted	$	0.25		$	0.51	$	0.41		$	0.54	$	0.44		$	0.88		$	0.64		$	0.91
Net income per common share
Basic	$	0.25		$	0.52	$	0.50		$	0.64	$	0.44		$	0.89		$	0.69		$	0.96
Diluted	$	0.25		$	0.51	$	0.49		$	0.62	$	0.43		$	0.87		$	0.67		$	0.93
Condensed Consolidated Statements of Comprehensive Income (Unaudited):
Net income	$	43		$	87	$	80		$	102	$	76		$	150		$	110		$	153
Employee benefit plans
Net gain arising during the year	22			—		—			—		80			48			—			—
Actuarial loss included in benefits expense	33			1		32			4		64			3			63			8
Less income tax effect	(14		)	2		(6		)	1		(36		)	(10		)	(12		)	2
Total comprehensive income	50			56		89			89		116			122			134			135
Comprehensive income attributable to NCR common stockholders	$	51		$	57	$	89		$	88	$	116		$	122		$	135		$	135

	June 30, 2013
Condensed Consolidated Balance Sheets (Unaudited):	Previous Accounting Method		As Reported
Prepaid pension cost	391		394
Total assets	6,703		6,706
Other current liabilities	425		420
Total current liabilities	1,843		1,838
Total liabilities	5,227		5,222
Retained earnings	1,987		1,231
Accumulated other comprehensive loss	(986	)	(222	)
Total NCR stockholders' equity	1,422		1,430
Total stockholders' equity	1,460		1,468
Total liabilities and stockholders' equity	6,703		6,706

	December 31, 2012
Condensed Consolidated Balance Sheets (Unaudited):	Previously Reported		Adjusted
Retained earnings	2,134		1,084
Accumulated other comprehensive loss	(1,247	)	(197	)

	Six months ended June 30
Condensed Consolidated Statements of Cash Flows (Unaudited):	2013				2012
	Previous Accounting Method		As Reported		Previously Reported	Adjusted
Net income	76		150		110	153
Deferred income taxes	(35	)	(10	)	8	23
Employee severance and pension	(33	)	(132	)	4	(54	)