Restructuring charges/other (Tables)

9 Months Ended

Sep. 30, 2012

Restructuring and Related Activities [Abstract]

Schedule of restructuring charges/other

For the periods presented, we recognized a net gain of $122 million of Restructuring charges/other, which is included in Other as follows:

	For Three Months Ended September 30,					For Nine Months Ended September 30,
	2012			2011		2012			2011
Restructuring charges	$	14		$	—	$	37		$	—
Gain on transfer of Japan substitutional pension	(144		)	—		(144		)	—
Other	8			—		8			—
Restructuring charges/other	$	(122	)	$	—	$	(99	)	$	—

Changes in accrued restructuring balances

The table below reflects the changes in accrued restructuring balances associated with these actions:

	2011 Actions						Previous Actions
	Severance and Benefits			Other Charges			Severance and Benefits			Other Charges			Total
Remaining accrual at December 31, 2011	$	96		$	—		$	13		$	7		$	116
Restructuring charges	3			34			—			—			37
Non-cash items (a)	3			(14		)	—			—			(11		)
Payments	(6		)	(17		)	(5		)	(1		)	(29		)
Remaining accrual at September 30, 2012	$	96		$	3		$	8		$	6		$	113

(a) Reflects charges for accelerated depreciation and curtailment/special termination benefits relating to the postretirement benefit plans.