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Restructuring
 3 Months Ended
Mar. 31, 2020
Restructuring and Related Activities [Abstract]  
Restructuring Restructuring

The Company has initiated a comprehensive plan to reduce existing structural costs. During the three months ended March 31, 2020, the Company recorded $5 million and $2 million in the Engine and Drivetrain segments, respectively, primarily related to severance costs, for actions associated with this plan. Additionally, the Company continues a voluntary termination program in the Engine segment that resulted in restructuring expense of $8 million and $4 million during the three months ended March 31, 2020 and 2019, respectively.

During the three months ended March 31, 2019, the Company recorded restructuring expense of $7 million, primarily related to professional fees and employee termination benefits, as a continuation of actions within the Engine segment to improve future profitability and competitiveness and explore strategic options for non-core product lines. The Company also recorded restructuring expense of $3 million during the three months ended March 31, 2019, related to Corporate restructuring 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 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 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 months ended March 31, 2020 and 2019:
 
 
Severance Accruals
(in millions)
 
Drivetrain
 
Engine
 
Total
Balance at December 31, 2019
 
$
4

 
$
30

 
$
34

Provision
 
1

 
11

 
12

Cash payments
 
—

 
(13
)
 
(13
)
Balance at March 31, 2020
 
$
5

 
$
28

 
$
33



 
 
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