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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. 28, 2020
Jun. 30, 2019
Jun. 28, 2020
Jun. 30, 2019
Restructuring Reserve [Roll Forward]        
Balance, December 31, 2019 [1]     $ 933  
Provision [2] $ 340 $ (144) 396 $ (134)
Utilization and other [3]     (378)  
Balance, June 28, 2020 [4] 951   951  
Employee Termination Costs [Member]        
Restructuring Reserve [Roll Forward]        
Balance, December 31, 2019 [1]     887  
Provision     371  
Utilization and other [3]     (341)  
Balance, June 28, 2020 [4] 918   918  
Asset Impairment Charges [Member]        
Restructuring Reserve [Roll Forward]        
Balance, December 31, 2019 [1]     0  
Provision     23  
Utilization and other [3]     (23)  
Balance, June 28, 2020 [4] 0   0  
Exit Costs [Member]        
Restructuring Reserve [Roll Forward]        
Balance, December 31, 2019 [1]     46  
Provision     1  
Utilization and other [3]     (14)  
Balance, June 28, 2020 [4] $ 34   $ 34  
[1]
Included in Other current liabilities ($714 million) and Other noncurrent liabilities ($219 million).
[2]
In the second quarter and first six months of 2020, restructuring charges mainly represent employee termination costs associated with our Transforming to a More Focused Company cost reduction program. 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 an IRS audit for multiple tax years. See Notes to Consolidated Financial Statements––Note 5D. Tax Matters: Tax Contingencies in our 2019 Financial Report.
The restructuring activities for 2020 are associated with the following:
For the second quarter of 2020, Biopharma ($12 million credit); Upjohn ($1 million credit); and Other ($352 million charge).
For the first six months of 2020, Biopharma ($9 million credit); Upjohn ($12 million charge); and Other ($393 million charge).
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).
Restructuring costs identified as Other are for restructuring activities associated with corporate enabling functions, WRDM, GPD and other manufacturing and commercial operations, as applicable. For the second quarter and first six months of 2020, restructuring costs identified as Other primarily relate to corporate enabling functions.
[3]
Includes adjustments for foreign currency translation.
[4]
Included in Other current liabilities ($625 million) and Other noncurrent liabilities ($326 million).