Restructuring and Other Costs (Tables)

6 Months Ended

Jun. 30, 2016

Restructuring Cost and Reserve [Line Items]

Schedule of Restructuring and Related Costs [Table Text Block]

We recorded charges in the segments as follows:

(Dollars in millions)
Otis	$	31
UTC Climate, Controls & Security	53
Pratt & Whitney	71
UTC Aerospace Systems	21
Eliminations and other	2
Total	$	178

Restructuring charges incurred during the six months ended June 30, 2016 primarily relate to actions initiated during 2016 and 2015, and were recorded as follows:

(Dollars in millions)
Cost of sales	$	90
Selling, general and administrative	62
Other expense	26
Total	$	178

Current Year Actions [Member]

Restructuring Cost and Reserve [Line Items]

Schedule of Restructuring and Related Costs [Table Text Block]

The following table summarizes expected, incurred and remaining costs for the 2016 restructuring actions by segment:

(Dollars in millions)	Expected Costs		Costs Incurred Quarter Ended March 31, 2016			Costs Incurred Quarter Ended June 30, 2016			Remaining Costs at June 30, 2016
Otis	$	34	$	(10	)	$	(13	)	$	11
UTC Climate, Controls & Security	45		(13		)	(8		)	24
Pratt & Whitney	61		—			(61		)	—
UTC Aerospace Systems	73		(5		)	(3		)	65
Total	$	213	$	(28	)	$	(85	)	$	100

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

The following table summarizes the accrual balance and utilization for the 2016 restructuring actions:

(Dollars in millions)	Severance			Facility Exit, Lease Termination and Other Costs			Total
Restructuring accruals at April 1, 2016	$	25		$	—		$	25
Net pre-tax restructuring costs	21			64			85
Utilization and foreign exchange	(19		)	(4		)	(23		)
Balance at June 30, 2016	$	27		$	60		$	87

Prior Year Actions [Member]

Restructuring Cost and Reserve [Line Items]

Schedule of Restructuring and Related Costs [Table Text Block]

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

(Dollars in millions)	Expected Costs		Costs Incurred in 2015			Costs Incurred Quarter Ended March 31, 2016			Costs Incurred Quarter Ended June 30, 2016			Remaining Costs at June 30, 2016
Otis	$	51	$	(35	)	$	(5	)	$	(5	)	$	6
UTC Climate, Controls & Security	191		(83		)	(14		)	(14		)	80
Pratt & Whitney	83		(82		)	(1		)	—			—
UTC Aerospace Systems	142		(105		)	(8		)	(4		)	25
Eliminations and other	23		(21		)	(1		)	(1		)	—
Total	$	490	$	(326	)	$	(29	)	$	(24	)	$	111

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

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

(Dollars in millions)	Severance			Facility Exit, Lease Termination and Other Costs			Total
Restructuring accruals at April 1, 2016	$	141		$	23		$	164
Net pre-tax restructuring costs	16			8			24
Utilization and foreign exchange	(44		)	(6		)	(50		)
Balance at June 30, 2016	$	113		$	25		$	138