Restructuring and Other Costs (Tables)

12 Months Ended

Dec. 31, 2015

Restructuring and Related Activities [Abstract]

Schedule of Restructuring and Related Costs [Table Text Block]

The following table summarizes expected, incurred and remaining costs for the 2014 programs by segment:

(dollars in millions)	Expected Costs		Costs Incurred During 2014			Costs Incurred During 2015			Remaining Costs at December 31, 2015
Otis	$	121	$	(98	)	$	(16	)	$	7
UTC Climate, Controls & Security	123		(86		)	(31		)	6
Pratt & Whitney	117		(64		)	(24		)	29
UTC Aerospace Systems	80		(72		)	(2		)	6
Eliminations and other	5		(5		)	—			—
Total	$	446	$	(325	)	$	(73	)	$	48

We recorded charges in the segments as follows:

(dollars in millions)
Otis	$	51
UTC Climate, Controls & Security	108
Pratt & Whitney	105
UTC Aerospace Systems	111
Eliminations and other	21
Restructuring costs recorded within continuing operations	396
Restructuring costs recorded within discontinued operations	139
Total	$	535

The following table summarizes expected, incurred and remaining costs for the 2015 restructuring actions by segment:

(dollars in millions)	Expected Costs		Cost Incurred During 2015			Remaining Costs at December 31, 2015
Otis	$	51	$	(35	)	$	16
UTC Climate, Controls & Security	207		(83		)	124
Pratt & Whitney	83		(82		)	1
UTC Aerospace Systems	181		(105		)	76
Eliminations and other	21		(21		)	—
Total	$	543	$	(326	)	$	217

Restructuring charges incurred in 2015 primarily relate to actions initiated during 2015 and 2014, and were recorded as follows:

(dollars in millions)
Cost of sales	$	185
Selling, general and administrative	211
Restructuring costs recorded within continuing operations	396
Restructuring costs recorded within discontinued operations	139
Total	$	535

Schedule of Restructuring Reserve by Type of Cost [Table Text Block]

The following table summarizes the accrual balances and utilization by cost type for the 2014 restructuring actions:

(dollars in millions)	Severance			Facility Exit, Lease Termination and Other Costs			Total
Restructuring accruals at January 1, 2015	$	156		$	9		$	165
Net pre-tax restructuring costs	52			21			73
Utilization and foreign exchange	(116		)	(28		)	(144		)
Balance at December 31, 2015	$	92		$	2		$	94

The following table summarizes the accrual balances and utilization by cost type for the 2015 restructuring actions:

(dollars in millions)	Severance			Facility Exit, Lease Termination & Other Costs			Total
Net pre-tax restructuring costs	$	289		$	37		$	326
Utilization and foreign exchange	(106		)	(14		)	(120		)
Balance at December 31, 2015	$	183		$	23		$	206