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Restructuring and Reorganization Costs
6 Months Ended
Jun. 30, 2016
Restructuring and Related Activities [Abstract]  
Restructuring and Reorganization Costs
Restructuring and Reorganization Costs
The following table summarizes the accrued severance liability, which is classified as current on the Consolidated Balance Sheet.
 
Amounts Before Tax
 
(Millions of dollars)
Balance at January 1, 2016
$
293

Accruals/Adjustments
93

Payments
(218
)
Balance at June 30, 2016
$
168