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Restructuring Charges and Other Costs Associated with Acquisitions and Cost-Reduction/Productivity Initiatives (Detail) (USD $)
In Millions, unless otherwise specified
3 Months Ended
Apr. 01, 2012
Apr. 03, 2011
Restructuring Cost and Reserve [Line Items]    
Transaction costs   $ 10 [1]
Integration costs 100 [2] 179 [2]
Restructuring charges:    
Employee termination costs 267 667
Asset impairments 218 [3] 25
Other 11 13
Restructuring charges and certain acquisition-related costs 596 [4] 894 [4]
Additional depreciation-asset restructuring, recorded in our condensed consolidated statements of income as follows:    
Additional depreciation - asset restructuring 340 [5] 243 [5]
Implementation costs, recorded in our condensed consolidated statements of income as follows:    
Implementation costs 63 [6] 10 [6]
Total costs associated with cost-reduction initiatives and acquisition activity 999 1,147
Cost of Sales [Member]
   
Additional depreciation-asset restructuring, recorded in our condensed consolidated statements of income as follows:    
Additional depreciation - asset restructuring 79 172
Selling Informational And Administrative Expenses [Member]
   
Additional depreciation-asset restructuring, recorded in our condensed consolidated statements of income as follows:    
Additional depreciation - asset restructuring 2 7
Implementation costs, recorded in our condensed consolidated statements of income as follows:    
Implementation costs 15  
Research and Development Expenses [Member]
   
Additional depreciation-asset restructuring, recorded in our condensed consolidated statements of income as follows:    
Additional depreciation - asset restructuring 259 64
Implementation costs, recorded in our condensed consolidated statements of income as follows:    
Implementation costs $ 48 $ 10
[1] Transaction costs represent external costs directly related to acquired businesses and primarily include expenditures for banking, legal, accounting and other similar services.
[2] Integration costs represent external, incremental costs directly related to integrating acquired businesses, and primarily include expenditures for consulting and the integration of systems and processes.
[3] Reflects property, plant and equipment and other long-lived assets written down to their fair value of $112 million, less costs to sell of $2 million (a net of $110 million), in the first quarter of 2012. The impairment charges of $218 million are included in Restructuring charges and certain acquisition-related costs. Fair value is determined primarily using a market approach, with various inputs such as recent sales transactions.
[4] From the beginning of our cost-reduction and transformation initiatives in 2005 through April 1, 2012, Employee termination costs represent the expected reduction of the workforce by approximately 59,400 employees, mainly in manufacturing and sales and research, of which approximately 46,300 employees have been terminated as of April 1, 2012. Employee termination costs are generally recorded when the actions are probable and estimable and include accrued severance benefits, pension and postretirement benefits, many of which may be paid out during periods after termination. Asset impairments primarily include charges to write down property, plant and equipment to fair value. Other primarily includes costs to exit certain assets and activities. The restructuring charges for the three months ended April 1, 2012 are associated with the following: ● Primary Care operating segment ($3 million), Specialty Care and Oncology operating segment ($3 million), Established Products and Emerging Markets operating segment ($3 million), Animal Health and Consumer Healthcare operating segment ($5 million), research and development operations ($12 million), manufacturing operations ($152 million) and Corporate ($318 million). The restructuring charges for the three months ended April 3, 2011 are associated with the following: ● Primary Care operating segment ($46 million), Specialty Care and Oncology operating segment ($35 million), Established Products and Emerging Markets operating segment ($4 million), Animal Health and Consumer Healthcare operating segment ($10 million), Nutrition operating segment ($2 million), research and development operations ($422 million), manufacturing operations ($75 million) and Corporate ($111 million).
[5] Additional depreciation--asset restructuring represents the impact of changes in the estimated useful lives of assets involved in restructuring actions.
[6] Implementation costs represent external, incremental costs directly related to implementing our non-acquisition-related cost-reduction and productivity initiatives.