Asset Impairment, Exit and Implementation Costs (Tables)

9 Months Ended

Sep. 30, 2017

Restructuring and Related Activities [Abstract]

Asset Impairment, Exit and Implementation Costs

Pre-tax asset impairment, exit and implementation costs consisted of the following:

	For the Nine Months Ended September 30, 2017						For the Nine Months Ended September 30, 2016
	Asset Impairment and Exit Costs		Implementation Costs		Total		Asset Impairment and Exit Costs (1)		Implementation Costs		Total
	(in millions)
Smokeable products	$	2	$	17	$	19	$	99	$	6	$	105
Smokeless products	22		30		52		13		1		14
All other	—		—		—		6		—		6
General corporate	—		—		—		5		—		5
Total	$	24	$	47	$	71	$	123	$	7	$	130

⁽¹⁾ Includes termination and curtailment costs of $20 million. See Note 3. Benefit Plans.

	For the Three Months Ended September 30, 2017						For the Three Months Ended September 30, 2016
	Asset Impairment and Exit Costs		Implementation Costs		Total		Asset Impairment and Exit Costs		Implementation Costs		Total
	(in millions)
Smokeable products	$	—	$	5	$	5	$	1	$	3	$	4
Smokeless products	8		2		10		—		1		1
All other	—		—		—		1		—		1
Total	$	8	$	7	$	15	$	2	$	4	$	6

Schedule of Restructuring Reserve

The movement in the restructuring liabilities (excluding termination and curtailment costs), substantially all of which are severance liabilities, was as follows:

	For the Nine Months Ended September 30, 2017
	(in millions)
Balances at December 31, 2016	$	79
Charges	17
Cash spent	(54		)
Balances at September 30, 2017	$	42