Restructuring and Other Costs (Tables)

3 Months Ended

Mar. 31, 2017

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	$	5
UTC Climate, Controls & Security	23
UTC Aerospace Systems	23
Eliminations and other	1
Total	$	52

Restructuring charges incurred during the quarter ended March 31, 2017 primarily relate to actions initiated during 2017 and 2016, and were recorded as follows:

(Dollars in millions)
Cost of sales	$	21
Selling, general and administrative	31
Total	$	52

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 2017 restructuring actions by segment:

(Dollars in millions)	Expected Costs		Costs Incurred Quarter Ended March 31, 2017			Remaining Costs at March 31, 2017
Otis	$	5	$	(2	)	$	3
UTC Climate, Controls & Security	21		(12		)	9
UTC Aerospace Systems	15		(9		)	6
Eliminations and other	1		(1		)	—
Total	$	42	$	(24	)	$	18

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

The following table summarizes the accrual balance and utilization for the 2017 restructuring actions for the quarter ended March 31, 2017:

(Dollars in millions)	Severance			Facility Exit, Lease Termination and Other Costs			Total
Net pre-tax restructuring costs	$	21		$	3		$	24
Utilization and foreign exchange	(5		)	(3		)	(8		)
Balance at March 31, 2017	$	16		$	—		$	16

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 2016 restructuring actions by segment:

(Dollars in millions)	Expected Costs		Costs Incurred in 2016			Costs Incurred Quarter Ended March 31, 2017			Remaining Costs at March 31, 2017
Otis	$	58	$	(48	)	$	(3	)	$	7
UTC Climate, Controls & Security	85		(45		)	(6		)	34
Pratt & Whitney	118		(118		)	—			—
UTC Aerospace Systems	85		(31		)	(13		)	41
Total	$	346	$	(242	)	$	(22	)	$	82

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

The following table summarizes the accrual balances and utilization for the 2016 restructuring actions for the quarter ended March 31, 2017:

(Dollars in millions)	Severance			Facility Exit, Lease Termination and Other Costs			Total
Restructuring accruals at December 31, 2016	$	63		$	46		$	109
Net pre-tax restructuring costs	15			7			22
Utilization and foreign exchange	(22		)	(6		)	(28		)
Balance at March 31, 2017	$	56		$	47		$	103