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Restructuring
 12 Months Ended
Dec. 31, 2019
Restructuring and Related Activities [Abstract]  
Restructuring and Related Activities Disclosure RESTRUCTURING

The Company has initiated several actions to reduce existing structural costs. The Company recorded $5 million in the Engine segment and $6 million in the Drivetrain segment in the year ended December 31, 2019 related to these actions. Additionally, the Company initiated a voluntary termination
program in the Engine segment where approximately 350 employees accepted termination packages and recorded restructuring expense of $37 million in the year ended December 31, 2019.

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 $18 million and $54 million in the years ended December 31, 2019 and 2018, respectively, primarily related to professional fees, employee termination benefits and relocation costs. The largest portion of this was a voluntary termination program in the European emissions business where approximately 140 employees accepted the termination packages. As a result, the Company recorded approximately $28 million of employee severance expense during the year ended December 31, 2018. In addition, the Company recorded $6 million in employee termination benefits in other locations in the Engine segment in the year ended December 31, 2018. The Company recorded restructuring expense of $48 million within its emissions business in the year ended December 31, 2017, primarily related to professional fees and negotiated commercial costs associated with business divestiture and manufacturing footprint rationalization activities.

The Company also recorded restructuring expense of $6 million in the year ended December
31, 2019, related to Corporate restructuring activities.

Additionally, the Company recorded restructuring expense of $10 million in the year ended December 31, 2018 in the Drivetrain segment primarily related to manufacturing footprint rationalization activities.

On September 27, 2017, the Company acquired 100% of the equity interests of Sevcon Inc ("Sevcon"). In connection with this transaction, the Company recorded restructuring expense of $7 million during the year ended December 31, 2017, primarily related to contractually required severance associated with Sevcon executive officers and other employee termination benefits.

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 is evaluating numerous options across its operations and plans to take additional restructuring actions to reduce existing structural costs over the next few years. These actions are expected to result in significant restructuring expense.

The following table displays a rollforward of the severance accruals recorded within the Company's Consolidated Balance Sheets and the related cash flow activity for the years ended December 31, 2019 and 2018:
 
 
Severance Accruals
(in millions)
 
Drivetrain
 
Engine
 
Total
Balance at January 1, 2018
 
$
4

 
$
1

 
$
5

Provision
 
7

 
35

 
42

Cash payments
 
(7
)
 
(15
)
 
(22
)
Balance at December 31, 2018
 
4

 
21

 
25

Provision
 
1

 
43

 
44

Cash payments
 
(1
)
 
(34
)
 
(35
)
Balance at December 31, 2019
 
$
4

 
$
30

 
$
34