Revenue Recognition (Tables)

6 Months Ended

Jun. 30, 2018

Revenue Disclosure [Abstract]

Revenue from External Customers by Geographic Areas

Net sales by segment and region for the three and six months ended June 30, 2018 and 2017 were as follows:

($ in millions)	Performance Coatings				Industrial Coatings				Total Net Sales
	Three Months Ended June 30				Three Months Ended June 30				Three Months Ended June 30
	2018		2017		2018		2017		2018		2017
			As Restated								As Restated
United States and Canada		$1,173		$1,093		$619		$588		$1,792		$1,681
EMEA	811		740		468		412		1,279		1,152
Asia-Pacific	277		238		403		370		680		608
Latin America	237		228		143		135		380		363
Total		$2,498		$2,299		$1,633		$1,505		$4,131		$3,804

Schedule of New Accounting Pronouncements and Changes in Accounting Principles

The effect of the retrospective adoption on the condensed consolidated statement of income related to the net periodic pension and other postretirement benefit costs was as follows:

	Three Months Ended June 30, 2017
($ in millions)	As Previously Reported (1)		Reclassifications			As Revised
Cost of sales, exclusive of depreciation and amortization		$2,082		$1			$2,083
Selling, general and administrative	872		4			876
Research and development, net	113		(1		)	112
Other charges	12		(4		)	8
Income from continuing operations before income taxes	659		—			659

	Six Months Ended June 30, 2017
($ in millions)	As Previously Reported (1)		Reclassifications			As Revised
Cost of sales, exclusive of depreciation and amortization		$3,987		($2	)		$3,985
Selling, general and administrative	1,754		(3		)	1,751
Research and development, net	223		(2		)	221
Other charges	26		7			33
Income from continuing operations before income taxes	1,105		—			1,105

(1) Previously reported amounts reflect the impact of the restatement as described in Note 2, "Restatement of Previously Reported Condensed Consolidated Quarterly Financial Statements" and in the 2017 Form 10-K/A

The following table summarizes the impact of the adoption of this ASU on the condensed consolidated statement of income for the three and six months ended June 30, 2018:

	Three Months Ended June 30, 2018
($ in millions)	Without adoption			Adjustments			As Reported
Net sales		$4,134			($3	)		$4,131
Cost of sales, exclusive of depreciation and amortization	2,360			19			2,379
Selling, general and administrative	963			(18		)	945
Other income	(26		)	2			(24		)
Income from continuing operations before income taxes	479			—			479