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Restructuring Charges and Other Costs Associated with Acquisitions and Cost-Reduction/Productivity Initiatives - Restructuring Accruals (Detail) - USD ($)
$ in Millions
3 Months Ended 6 Months Ended
Jun. 30, 2019
Jul. 01, 2018
Jun. 30, 2019
Jul. 01, 2018
Restructuring Reserve [Roll Forward]        
Balance, December 31, 2018 [1]     $ 1,252  
Provision/(credit)(b) [2] $ (144) $ (24) (134) [3] $ (33)
Utilization and other [4]     (321)  
Balance, June 30, 2019 [5] 797   797  
Employee Termination Costs [Member]        
Restructuring Reserve [Roll Forward]        
Balance, December 31, 2018 [1]     1,203  
Provision/(credit)(b) [3]     (167)  
Utilization and other [4]     (303)  
Balance, June 30, 2019 [5] 733   733  
Asset Impairment Charges [Member]        
Restructuring Reserve [Roll Forward]        
Balance, December 31, 2018 [1]     0  
Provision/(credit)(b) [3]     0  
Utilization and other [4]     0  
Balance, June 30, 2019 [5] 0   0  
Exit Costs [Member]        
Restructuring Reserve [Roll Forward]        
Balance, December 31, 2018 [1]     49  
Provision/(credit)(b) [3]     34  
Utilization and other [4]     (18)  
Balance, June 30, 2019 [5] $ 64   $ 64  
[1]
Included in Other current liabilities ($823 million) and Other noncurrent liabilities ($428 million).
[2]
In the second quarter and first six months of 2019, restructuring credits mostly represent the reversal of certain accruals related to our acquisition of Wyeth upon the effective favorable settlement of a U.S. IRS audit for multiple tax years (see Note 5B). In the three and six months ended July 1, 2018, restructuring credits were associated with cost-reduction and productivity initiatives not associated with acquisitions, as well as acquisition-related costs, primarily associated with Hospira.
The restructuring activities for 2019 are associated with the following:
For the second quarter of 2019, Biopharma ($62 million credit); Upjohn ($9 million credit); and Other ($74 million credit).
For the first six months of 2019, Biopharma ($48 million credit); Upjohn ($22 million credit); and Other ($63 million credit).
The restructuring activities for 2018 are associated with the following:
For the second quarter of 2018, total reportable segments ($10 million credit); and Other ($13 million credit).
For the first six months of 2018, total reportable segments ($24 million credit); and Other ($9 million credit). At the beginning of fiscal 2019, we revised our operating segments and are unable to directly associate these prior-period restructuring charges with the new individual segments.
[3]
Includes the reversal of certain accruals related to our acquisition of Wyeth upon the effective favorable settlement of a U.S. IRS audit for multiple tax years. See Note 5B for additional information.
[4]
Includes adjustments for foreign currency translation.
[5]
Included in Other current liabilities ($593 million) and Other noncurrent liabilities ($204 million).