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Restructuring Plan (Tables)
9 Months Ended
Sep. 30, 2015
Restructuring and Related Activities [Abstract]  
Restructuring and Related Costs
Charges related to the restructuring plan for the the three and nine months ended September 30 were:

 
Three months ended September 30
 
Nine months ended September 30
In millions
2015
 
2014
 
2015
 
2014
Severance and other employee-related costs
 
 
 
 
 
 
 
     ASC 712 charges included in restructuring-related charges
$

 
$
61

 
$
(5
)
 
$
61

     ASC 420 charges included in restructuring-related charges
7

 
4

 
12

 
4

Inventory-related charges
 
 
 
 
 
 
 
     Charges included in cost of products

 
9

 
3

 
9

     Charges included in cost of services

 
46

 

 
46

Asset-related charges
 
 
 
 
 
 
 
     External and internal use software impairment charges
     included in restructuring-related charges

 
5

 
2

 
5

     Impairment of long-lived assets included in restructuring-
     related charges

 

 
14

 

     Other than temporary impairment of an investment
     included in other (expense), net

 
3

 

 
3

Other exit costs
 
 
 
 
 
 
 
     Other exit costs included in restructuring-related charges
5

 
2

 
10

 
2

Total restructuring-related charges
$
12

 
$
130

 
$
36

 
$
130

The following table summarizes the total liabilities relating to the restructuring plan, which are included on the Condensed Consolidated Balance Sheet in other current liabilities.
In millions
2015
 
2014
Employee Severance and Other Exit Costs
 
 
 
Beginning balance as of January 1
$60
 
$—
Cost recognized during the period
22
 
67
Change in estimated payments under ASC 712
(5)
 
Utilization
(51)
 
(9)
Foreign currency translation adjustments
(2)
 
Ending balance as of September 30
$24
 
$58