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Restructuring Plan (Tables)
12 Months Ended
Dec. 31, 2016
Restructuring Cost and Reserve [Line Items]  
Restructuring and Related Costs [Table Text Block]
Charges related to the restructuring plan for the years ended December 31 were as follows:
 
For the twelve months ended December 31
In millions
2016
 
2015
 
2014
Severance and other employee-related costs
 
 
 
 
 
     ASC 712 charges included in restructuring-related charges
$
4

 
$
1

 
$
73

     ASC 420 charges included in restructuring-related charges

 
19

 
13

Inventory-related charges
 
 
 
 
 
     Charges included in cost of products

 
5

 
9

     Charges included in cost of services
4

 
7

 
47

Asset-related charges
 
 
 
 
 
External and internal use software impairment charges included in restructuring-related charges
2

 
16

 
7

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

 
13

 
6

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

 

 
3

Other exit costs
 
 
 
 
 
     Other exit costs included in restructuring-related charges
9

 
13

 
5

Net income attributable to noncontrolling interests
 
 
 
 
 
     Charges included in net income attributable to noncontrolling interests

 

 
(2
)
Total restructuring-related charges
$
19

 
$
74

 
$
161

The following table summarizes the costs recorded in accordance with ASC 420, Exit or Disposal Cost Obligations, and ASC 712, Employers’ Accounting for Postemployment Benefits, and the remaining liabilities as of December 31, 2016 and 2015, which are included in the Consolidated Balance Sheet in other current liabilities.
In millions
2016
 
2015
Employee Severance and Other Exit Costs
 
 
 
Beginning balance as of January 1
$20
 
$60
Cost recognized during the period
15
 
38
Change in estimated payments
(2)
 
(5)
Utilization
(32)
 
(71)
Currency translation adjustments
 
(2)
Ending balance as of December 31
$1
 
$20