REPOSITIONING AND OTHER CHARGES

12 Months Ended

Dec. 31, 2019

Restructuring and Related Activities [Abstract]

A summary of repositioning and other charges follows:



	Years Ended December 31,
	2019			2018			2017
Severance	$	260		$	289		$	305
Asset impairments	95			162			142
Exit costs	83			79			60
Reserve adjustments	(5		)	(10		)	(16		)
Total net repositioning charge	433			520			491
Asbestos related litigation charges, net of insurance and reimbursements	42			163			159
Probable and reasonably estimable environmental liabilities, net of reimbursements	59			345			287
Other	12			63			36
Total net repositioning and other charges	$	546		$	1,091		$	973

The following table summarizes the pre-tax distribution of total net repositioning and other charges by classification:



	Years Ended December 31,
	2019		2018		2017
Cost of products and services sold	$	276	$	811	$	736
Selling, general and administrative expenses	270		239		187
Other (income) expense	—		41		50
	$	546	$	1,091	$	973

The following table summarizes the pre-tax impact of total net repositioning and other charges by segment:



	Years Ended December 31,
	2019		2018		2017
Aerospace	$	33	$	154	$	248
Honeywell Building Technologies	108		111		78
Performance Materials and Technologies	93		191		102
Safety and Productivity Solutions	71		133		51
Corporate	241		502		494
	$	546	$	1,091	$	973

In 2019, the Company recognized repositioning charges totaling $438 million including severance costs of $260 million related to workforce reductions of 5,336 manufacturing and administrative positions across our segments. The workforce reductions related to costs savings actions taken in connection with our productivity and ongoing functional transformation initiatives and to site transitions, mainly in Honeywell Building Technologies, as we transition manufacturing to more cost-effective locations. The repositioning charge included asset impairments of $95 million largely related to a write down in connection with assets held for sale. The repositioning charge included exit costs of $83 million primarily related to current period exit costs incurred for previously approved repositioning projects, termination fees associated with the early cancellation of supply agreements for certain raw materials in Performance Materials and Technologies and Honeywell Building Technologies and for closure obligations associated with site transitions.

In 2018, the Company recognized repositioning charges totaling $530 million including severance costs of $289 million related to workforce reductions of 6,486 manufacturing and administrative positions across our segments. The workforce reductions were primarily related to planned site closures, mainly in Safety and Productivity Solutions, Performance Materials and Technologies and Honeywell Building Technologies, as we transition manufacturing sites to more cost-effective locations. The workforce reductions were also related to our productivity and ongoing functional

transformation initiatives. The repositioning charge included asset impairments of $162 million mainly related to manufacturing plant and equipment associated with planned site closures. Asset impairments also included the write-down of a legacy property in Corporate in connection with its planned disposition and the write-off of certain capitalized assets in Corporate. The repositioning charge included exit costs of $79 million primarily related to a termination fee associated with the early cancellation of a supply agreement for certain raw materials in Performance Materials and Technologies and for closure obligations associated with planned site closures.

In 2017, the Company recognized repositioning charges totaling $507 million including severance costs of $305 million related to workforce reductions of 7,096 manufacturing and administrative positions across its segments. The workforce reductions were primarily related to cost savings actions taken in connection with our productivity and ongoing functional transformation initiatives and with site transitions, in each of our segments, to more cost-effective locations. The repositioning charge included asset impairments of $142 million principally in our Corporate segment related to the write-down of legacy properties and certain equipment in connection with their planned disposition and the write-down of a research and development facility in connection with a planned exit from such facility. The repositioning charge included exit costs of $60 million principally for closure obligations associated with site transitions in each of our segments and for lease exit obligations in our Corporate segment.

The following table summarizes the status of the Company's total repositioning reserves:



	Severance Costs			Asset Impairments			Exit Costs			Total
Balance at December 31, 2016	$	298		$	—		$	33		$	331
Charges	305			142			60			507
Usage—cash	(163		)	—			(14		)	(177		)
Usage—noncash	—			(142		)	—			(142		)
Adjustments and reclassifications	(13		)	—			(10		)	(23		)
Foreign currency translation	15			—			2			17
Balance at December 31, 2017	442			—			71			513
Charges	289			162			79			530
Usage—cash	(218		)	—			(67		)	(285		)
Usage—noncash	—			(163		)	—			(163		)
Divestitures	(11		)	—			(3		)	(14		)
Adjustments	(8		)	1			(3		)	(10		)
Foreign currency translation	(5		)	—			—			(5		)
Balance at December 31, 2018	489			—			77			566
Charges	260			95			83			438
Usage—cash	(186		)	—			(63		)	(249		)
Usage—noncash	—			(100		)	—			(100		)
Divestitures	—			—			—			—
Adjustments	(8		)	5			(2		)	(5		)
Foreign currency translation	—			—			1			1
Balance at December 31, 2019	$	555		$	—		$	96		$	651

Certain repositioning projects will recognize exit costs in future periods when the actual liability is incurred. Such exit costs incurred in 2019, 2018 and 2017 were not significant.

In 2018, the other charge of $63 million mainly relates to reserves taken due to the required wind-down of the Company's activities in Iran and the evaluation of potential resolution of a certain legal matter.