Restructuring Accruals

3 Months Ended

Mar. 31, 2021

Restructuring Accruals

Restructuring Accruals

6. Restructuring Accruals

Selected information related to the restructuring accruals for the three months ended March 31, 2021 and 2020 is as follows:

	Employee		Other		Total
	Costs		Exit Costs		Restructuring
Balance at January 1, 2021	$	38	$	7	$	45
Net cash paid, principally severance and related benefits		(3)				(3)
Other, including foreign exchange translation				1		1
Balance at March 31, 2021	$	35	$	8	$	43

	Employee		Other		Total
	Costs		Exit Costs		Restructuring
Balance at January 1, 2020	$	32	$	13	$	45
Net cash paid, principally severance and related benefits		(8)				(8)
Other, including foreign exchange translation		(2)		(1)		(3)
Balance at March 31, 2020	$	22	$	12	$	34

When a decision is made to take restructuring actions, the Company manages and accounts for them programmatically apart from the on-going operations of the business. Information related to major programs is presented separately, while minor initiatives are presented on a combined basis. As of March 31, 2021 and 2020, no major restructuring programs were in effect.

For the three months ended March 31, 2021 and 2020, the Company has paid severance and related benefits along with other exit costs that were associated with past restructuring actions. The Company expects that the majority of the remaining cash expenditures related to the accrued employee and other costs will be paid out over the next several years.