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Restructuring and Other Costs (Tables)
9 Months Ended
Sep. 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
$
41

UTC Climate, Controls & Security
71

Pratt & Whitney
50

UTC Aerospace Systems
32

Eliminations and other
7

Total
$
201


Restructuring charges incurred during the nine months ended September 30, 2016 primarily relate to actions initiated during 2016 and 2015, and were recorded as follows:
(Dollars in millions)
 
Cost of sales
$
110

Selling, general and administrative
65

Other expense
26

Total
$
201

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
 
Costs Incurred Quarter Ended
September 30, 2016
 
Remaining Costs at
September 30, 2016
Otis
$
38

 
$
(10
)
 
$
(13
)
 
$
(9
)
 
$
6

UTC Climate, Controls & Security
53

 
(13
)
 
(8
)
 
(13
)
 
19

Pratt & Whitney
61

 

 
(61
)
 

 

UTC Aerospace Systems
90

 
(5
)
 
(3
)
 
(8
)
 
74

Total
$
242

 
$
(28
)
 
$
(85
)
 
$
(30
)
 
$
99

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 for the quarter and nine months ended September 30, 2016:
(Dollars in millions)
Severance
 
Facility Exit, Lease Termination and Other Costs
 
Total
Quarter Ended September 30, 2016
 
 
 
 
 
Restructuring accruals at June 30, 2016
$
27

 
$
60

 
$
87

Net pre-tax restructuring costs
22

 
8

 
30

Utilization and foreign exchange
(12
)
 
(6
)
 
(18
)
Balance at September 30, 2016
$
37

 
$
62

 
$
99

 
 
 
 
 
 
Nine Months Ended September 30, 2016
 
 
 
 
 
Net pre-tax restructuring costs
$
71

 
$
72

 
$
143

Utilization and foreign exchange
(34
)
 
(10
)
 
(44
)
Balance at September 30, 2016
$
37

 
$
62

 
$
99

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
 
(Costs Incurred) Reversals Quarter Ended
September 30, 2016
 
Remaining Costs at
September 30, 2016
Otis
$
51

 
$
(35
)
 
$
(5
)
 
$
(5
)
 
$
(2
)
 
$
4

UTC Climate, Controls & Security
195

 
(83
)
 
(14
)
 
(14
)
 
(5
)
 
79

Pratt & Whitney
59

 
(82
)
 
(1
)
 

 
24

 

UTC Aerospace Systems
140

 
(105
)
 
(8
)
 
(4
)
 
(3
)
 
20

Eliminations and other
28

 
(21
)
 
(1
)
 
(1
)
 
(5
)
 

Total
$
473

 
$
(326
)
 
$
(29
)
 
$
(24
)
 
$
9

 
$
103

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 for the quarter and nine months ended September 30, 2016:
(Dollars in millions)
Severance
 
Facility Exit,
Lease
Termination and
Other Costs
 
Total
Quarter Ended September 30, 2016
 
 
 
 
 
Restructuring accruals at June 30, 2016
$
113

 
$
25

 
$
138

Net pre-tax restructuring costs
(14
)
 
5

 
(9
)
Utilization and foreign exchange
(36
)
 
(2
)
 
(38
)
Balance at September 30, 2016
$
63

 
$
28

 
$
91

 
 
 
 
 
 
Nine Months Ended September 30, 2016
 
 
 
 
 
Restructuring accruals at December 31, 2015
$
183

 
$
23

 
$
206

Net pre-tax restructuring costs
23

 
21

 
44

Utilization and foreign exchange
(143
)
 
(16
)
 
(159
)
Balance at September 30, 2016
$
63

 
$
28

 
$
91