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Restructuring
 9 Months Ended
Sep. 30, 2019
Restructuring and Related Activities [Abstract]  
Restructuring Restructuring

In 2017, the Company initiated actions within its Engine segment designed to improve future profitability and competitiveness and started exploring strategic options for the non-core product lines. As a continuation of these actions, the Company recorded restructuring expense of $3 million and $14 million during the three and nine months ended September 30, 2019, respectively, and $5 million and $38 million during the three and nine months ended September 30, 2018, respectively, primarily related to professional fees and employee termination benefits.

The Company is taking several actions to reduce existing structural costs. The Company recorded $3 million in the Engine segment and $1 million in the Drivetrain segment in the three months ended September 30, 2019 related to these actions. Additionally, the Company initiated a voluntary termination program in the Engine segment and recorded restructuring expense of $7 million and $18 million in the three and nine months ended September 30, 2019, respectively.

The Company also recorded restructuring expense of $3 million in the nine months ended September 30, 2019, related to Corporate restructuring activities.

The Company recorded restructuring expense of $6 million in the nine months ended September 30, 2018 in the Drivetrain segment primarily related to manufacturing footprint rationalization activities.

Estimates of restructuring expense are based on information available at the time such charges are recorded. Due to the inherent uncertainty involved in estimating restructuring expenses, actual amounts paid for such activities may differ from amounts initially recorded. Accordingly, the Company may record revisions of previous estimates by adjusting previously established accruals.

The Company intends to continue its plan to reduce existing structural costs in order to improve the competitiveness of its business and maintain its margin profile. These actions may result in the recognition of additional restructuring charges that could be material.

The following tables display a rollforward of the severance accruals recorded within the Company's Condensed Consolidated Balance Sheet and the related cash flow activity for the three and nine months ended September 30, 2019 and 2018:
 
 
Severance Accruals
(in millions)
 
Drivetrain
 
Engine
 
Total
Balance at December 31, 2018
 
$
4

 
$
21

 
$
25

Provision
 
—

 
7

 
7

Cash payments
 
—

 
(20
)
 
(20
)
Balance at March 31, 2019
 
$
4

 
$
8

 
$
12

Provision
 
—

 
8

 
8

Cash payments
 
—

 
(2
)
 
(2
)
Balance at June 30, 2019
 
$
4

 
$
14

 
$
18

Provision
 
—

 
8

 
8

Cash payments
 
(1
)
 
(7
)
 
(8
)
Balance at September 30, 2019
 
$
3

 
$
15

 
$
18



 
 
Severance Accruals
(in millions)
 
Drivetrain
 
Engine
 
Total
Balance at December 31, 2017
 
$
4

 
$
1

 
$
5

Provision
 
1

 
1

 
2

Cash payments
 
(1
)
 
(1
)
 
(2
)
Translation adjustment
 
1

 
—

 
1

Balance at March 31, 2018
 
$
5

 
$
1

 
$
6

Provision
 
1

 
26

 
27

Cash payments
 
(1
)
 
(5
)
 
(6
)
Balance at June 30, 2018
 
$
5

 
$
22

 
$
27

Provision
 
—

 
2

 
2

Cash payments
 
(4
)
 
(6
)
 
(10
)
Balance at September 30, 2018
 
$
1

 
$
18

 
$
19