Restructuring Related Activities (Tables)

3 Months Ended

Mar. 31, 2018

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.

Three Months Ended March 31, 2018
(in millions)	Termination Benefits		Transfer Costs		Other		Total
Restructuring charges	$	12	$	—	$	1	$	13
Restructuring-related expenses:
Cost of products sold	—		7		—		7
Selling, general and administrative expenses	—		—		8		8
	—		7		8		15
	$	12	$	7	$	8	$	28

Three Months Ended March 31, 2017
(in millions)	Termination Benefits		Accelerated Depreciation		Transfer Costs		Other		Total
Restructuring charges	$	3	$	—	$	—	$	1	$	4
Restructuring-related expenses:
Cost of products sold	—		—		12		—		12
Selling, general and administrative expenses	—		2		—		1		3
	—		2		12		1		15
	$	3	$	2	$	12	$	2	$	19

Cumulative restructuring charges

(in millions)	2016 Restructuring Plan
Termination benefits	$	61
Other (1)	16
Total restructuring charges	77
Accelerated depreciation	9
Transfer costs	68
Other (2)	15
Restructuring-related expenses	92
	$	169

Cash payments associated with restructuring initiatives

were made using cash generated from operations and are comprised of the following:

(in millions)	2016 Restructuring Plan
Three Months Ended March 31, 2018
Termination benefits	$	8
Transfer costs	7
Other	9
	$	25
Program to Date
Termination benefits	$	36
Transfer costs	67
Other	19
	$	122

Summary of accrued expenses within accompanying unaudited condensed consolidated balance sheets

The following is a rollforward of the termination benefit liability associated with our 2016 Restructuring Plan, which is reported as a component of accrued expenses included in our accompanying unaudited condensed consolidated balance sheets:

(in millions)	2016 Restructuring Plan
Accrued as of December 31, 2017	$	22
Charges (credits)	12
Cash payments	(8		)
Accrued as of March 31, 2018	$	27

2016 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 2016 Restructuring Plan by major type of cost:

Type of cost	Total Estimated Amount Expected to be Incurred
Restructuring charges:
Termination benefits	$100 million to $110 million
Other (1)	$25 million to $50 million
Restructuring-related expenses:
Other (2)	$150 million to $165 million
	$275 million to $325 million

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

(2) Comprised of other costs directly related to the 2016 Restructuring Plan, including program management, accelerated depreciation and costs to transfer product lines among facilities.