Restructuring and Reorganization Costs

9 Months Ended

Sep. 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	85
Payments	(299		)
Balance at September 30, 2016	$	79