15. ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (AOCI)

Changes in AOCI by Component

The changes in AOCI or the years ended December 31 are as follows:



in millions	Currency Translation Adjustments			Changes in Employee Benefit Plans			Changes in Fair Value of Effective Cash Flow Hedges			Changes in Fair Value of Available for Sale Securities			Total
Balance at December 31, 2012	$	(6	)	$	(22	)	$	(10	)	$	1		$	(37	)
Other comprehensive (loss) income before reclassifications	(46		)	50			1			2			7
Amounts reclassified from AOCI	—			(12		)	4			—			(8		)
Net current period other comprehensive (loss) income	(46		)	38			5			2			(1		)
Balance at December 31, 2013	$	(52	)	$	16		$	(5	)	$	3		$	(38	)
Other comprehensive (loss) before reclassifications	(73		)	(12		)	(1		)	—			(86		)
Amounts reclassified from AOCI	—			(12		)	3			(3		)	(12		)
Net current period other comprehensive (loss) income	(73		)	(24		)	2			(3		)	(98		)
Balance at December 31, 2014	$	(125	)	$	(8	)	$	(3	)	$	—		$	(136	)
Other comprehensive (loss) income before reclassifications	(47		)	43			8			—			4
Amounts reclassified from AOCI	—			(12		)	(6		)	—			(18		)
Net current period other comprehensive (loss) income	(47		)	31			2			—			(14		)
Balance at December 31, 2015	$	(172	)	$	23		$	(1	)	$	—		$	(150	)

Reclassifications Out of AOCI

The reclassifications out of AOCI for the years ended December 31 are as follows:



		For the year ended December 31, 2015
		Employee Benefit Plans
in millions		Actuarial Losses Recognized		Amortization of Prior Service Benefit			Effective Cash Flow Hedges			Total
Affected line in Consolidated Statement of Operations:
	Cost of products	$	—	$	(1	)	$	(12	)	$	(13	)
	Cost of services	1		(9		)	—			(8		)
	Selling, general and administrative expenses	1		(7		)	—			(6		)
	Research and development expenses	—		(4		)	—			(4		)
	Interest expense	—		—			5			5
	Total before tax	$	2	$	(21	)	$	(7	)	$	(26	)
	Tax expense									8
	Total reclassifications, net of tax									$	(18	)



		For the year ended December 31, 2014
		Employee Benefit Plans
in millions		Amortization of Prior Service Benefit			Effective Cash Flow Hedges		Securities			Total
Affected line in Consolidated Statement of Operations:
	Cost of services	$	(10	)	$	—	$	—		$	(10	)
	Selling, general and administrative expenses	(6		)	—		—			(6		)
	Research and development expenses	(4		)	—		—			(4		)
	Interest expense	—			4		—			4
	Other (expense), net	—			—		(4		)	(4		)
	Total before tax	$	(20	)	$	4	$	(4	)	$	(20	)
	Tax expense									8
	Total reclassifications, net of tax									$	(12	)



		For the year ended December 31, 2013
		Employee Benefit Plans
in millions		Actuarial Losses Recognized		Amortization of Prior Service Benefit			Effective Cash Flow Hedges			Total
Affected line in Consolidated Statement of Operations:
	Cost of products	$	—	$	(2	)	$	(1	)	$	(3	)
	Cost of services	5		(15		)	—			(10		)
	Selling, general and administrative expenses	2		(9		)	—			(7		)
	Research and development expenses	1		(4		)	—			(3		)
	Interest expense	—		—			7			7
	Total before tax	$	8	$	(30	)	$	6		$	(16	)
	Tax expense									8
	Total reclassifications, net of tax									$	(8	)