Restructuring Charges (Tables)

9 Months Ended

Sep. 30, 2016

Restructuring and Related Activities [Abstract]

Schedule of Restructuring Charges

The following summarizes the total expected restructuring charges and the amounts expensed during the three and nine months ended September 30, 2016, which are included in general and administrative expenses in the Company’s Consolidated Statements of Income:

millions	Total Expected Costs		Three Months Ended   September 30, 2016		Nine Months Ended September 30, 2016
Costs by category
Cash severance	$	154	$	5	$	151
Retirement benefits (1)	219		102		178
Share-based compensation	37		5		34
Total	$	410	$	112	$	363

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⁽¹⁾  Includes termination benefits, curtailments, and settlements. See Note 13—Pension Plans and Other Postretirement Benefits.

The following summarizes the changes in the cash severance-related liability included in accounts payable on the Company’s Consolidated Balance Sheet:

millions	2016
Balance at January 1	$	—
Accruals	151
Payments	(141		)
Balance at September 30	$	10