Restructuring Related Activities (Tables)

3 Months Ended

Mar. 31, 2016

Restructuring and Related Cost [Line Items]

Restructuring and related costs

The following presents these costs (credits) by major type and line item within our accompanying unaudited condensed consolidated statements of operations, as well as by program:

Three Months Ended March 31, 2016
(in millions)	Termination Benefits		Accelerated Depreciation		Transfer Costs		Other		Total
Restructuring charges	$	1	$	—	$	—	$	2	$	3
Restructuring-related expenses:
Cost of products sold	—		—		5		—		5
Selling, general and administrative expenses	—		1		—		4		5
	—		1		5		4		10
	$	1	$	1	$	5	$	6	$	13

All charges incurred in the first quarter of 2016 are related to the 2014 Restructuring Plan.

Three Months Ended March 31, 2015
(in millions)	Termination Benefits			Accelerated Depreciation		Transfer Costs		Other		Total
Restructuring charges	$	5		$	—	$	—	$	1	$	6
Restructuring-related expenses:
Cost of products sold	—			—		8		—		8
Selling, general and administrative expenses	—			1		—		7		8
	—			1		8		7		16
	$	5		$	1	$	8	$	8	$	22
(in millions)	Termination Benefits			Accelerated Depreciation		Transfer Costs		Other		Total
2014 Restructuring Plan	$	8		$	1	$	8	$	8	$	25
Substantially completed restructuring programs	(3		)	—		—		—		(3		)
	$	5		$	1	$	8	$	8	$	22

Cumulative restructuring charges

Termination benefits	$	97
Fixed asset write-offs	—
Other	31
Total restructuring charges	128
Accelerated depreciation	9
Transfer costs	60
Other	45
Restructuring-related expenses	114
	$	242

Cash payments associated with restructuring initiatives

We made cash payments of $23 million in the first quarter of 2016 associated with our restructuring initiatives and as of March 31, 2016, we had made total cash payments of $212 million related to our 2014 Restructuring Plan since committing to the plan. These payments were made using cash generated from operations, and are comprised of the following:

(in millions)	2014 Restructuring Plan
Three Months Ended March 31, 2016
Termination benefits	$	14
Transfer costs	5
Other	4
	$	23
Program to Date
Termination benefits	$	83
Transfer costs	60
Other	69
	$	212

Summary of accrued expenses within accompanying unaudited condensed consolidated balance sheets

The following is a rollforward of the termination benefit liability associated with our 2014 Restructuring Plan, which is reported as a component of accrued expenses included in our accompanying unaudited condensed balance sheets (in millions):

Accrued as of December 31, 2015	$	29
Charges (credits)	1
Cash payments	(14		)
Accrued as of March 31, 2016	$	16

2014 Restructuring plan [Member]

Restructuring and Related Cost [Line Items]

Restructuring and related costs

The following table provides a summary of our estimates of costs associated with the 2014 Restructuring Plan by major type of cost:

Type of cost	Total estimated amount expected to be incurred
Restructuring charges:
Termination benefits	$95 million to $100 million
Other (1)	$30 million to $35 million
Restructuring-related expenses:
Other (2)	$130 million to $135 million
	$255 million to $270 million

(1) Consists primarily of consulting fees and costs associated with contract cancellations.

(2) Comprised of other costs directly related to the 2014 Restructuring Plan, including program management, accelerated depreciation, and costs to transfer product lines among facilities.