During the first nine months of 2011, we recorded net pre-tax restructuring costs in our business segments totaling $188 million for new and ongoing restructuring actions as follows:

(Dollars in millions)
Otis	$	47
Carrier		37
UTC Fire & Security		29
Pratt & Whitney		48
Hamilton Sundstrand		10
Sikorsky		16
Eliminations and other		1
Total	$	188

The net costs included $121 million recorded in cost of sales, $65 million in selling, general and administrative expenses and $2 million in other income, net. As described below, these costs primarily relate to actions initiated during 2011 and 2010.

2011 Actions. During the first nine months of 2011, we initiated restructuring actions relating to ongoing cost reduction efforts, including workforce reductions and the consolidation of field operations. We recorded net pre-tax restructuring costs totaling $150 million, including $88 million in cost of sales, $60 million in selling, general and administrative expenses and $2 million in other income, net.

We expect the actions initiated in the first nine months of 2011 to result in net workforce reductions of approximately 2,800 hourly and salaried employees, the exiting of approximately 540,000 net square feet of facilities and the disposal of assets associated with exited facilities. As of September 30, 2011, we have completed net workforce reductions of approximately 1,300 employees, and 10,000 net square feet of facilities have been exited. We are targeting the majority of the remaining workforce and all facility related cost reduction actions for completion during 2011 and 2012. No specific plans for significant other actions have been finalized at this time.

The following table summarizes the accrual balances and utilization by cost type for the 2011 restructuring actions:

(Dollars in millions)	Severance		Asset Write-Downs		Facility Exit, Lease Termination and Other Costs		Total
Restructuring accruals at June 30, 2011	$	39	$	-	$	1	$	40
Net pre-tax restructuring costs		71		-		10		81
Utilization and foreign exchange		(34)		-		(7)		(41)
Balance at September 30, 2011	$	76	$	-	$	4	$	80

The following table summarizes expected, incurred and remaining costs for the 2011 restructuring actions by type:

(Dollars in millions)	Severance		Asset Write-Downs		Facility Exit, Lease Termination and Other Costs		Total
Expected costs	$	176	$	3	$	59	$	238
Costs incurred - quarter ended March 31, 2011		(11)		-		-		(11)
Costs incurred - quarter ended June 30, 2011		(54)		(3)		(1)		(58)
Costs incurred - quarter ended September 30, 2011		(71)		-		(10)		(81)
Balance at September 30, 2011	$	40	$	-	$	48	$	88

The following table summarizes expected, incurred and remaining costs for the 2011 restructuring actions by segment:

			Costs Incurred		Costs Incurred		Costs Incurred		Remaining
			Quarter Ended		Quarter Ended		Quarter Ended		Costs at
(Dollars in millions)	Expected Costs		March 31, 2011		June 30, 2011		September 30, 2011		September 30, 2011
Otis	$	88	$	(3)	$	(4)	$	(41)	$	40
Carrier		27		(3)		(9)		(8)		7
UTC Fire & Security		27		(2)		(7)		(12)		6
Pratt & Whitney		48		-		(33)		(3)		12
Hamilton Sundstrand		8		(2)		(2)		(4)		-
Sikorsky		39		(1)		(2)		(13)		23
Eliminations and other		1		-		(1)		-		-
Total	$	238	$	(11)	$	(58)	$	(81)	$	88

2010 Actions. During the first nine months of 2011, we recorded net pre-tax restructuring costs totaling $40 million for restructuring actions initiated in 2010, including $27 million in cost of sales and $13 million in selling, general and administrative expenses. The 2010 actions relate to ongoing cost reduction efforts, including workforce reductions and the consolidation of field operations.

As of September 30, 2011, we have completed net workforce reductions of approximately 4,000 employees of an expected 5,000 employees, and have exited approximately 800,000 net square feet of facilities of an expected 3.9 million net square feet. We are targeting the majority of the remaining workforce and facility related cost reduction actions for completion during 2011 and 2012.

The following table summarizes the accrual balances and utilization by cost type for the 2010 restructuring actions:

(Dollars in millions)	Severance		Asset Write-Downs		Facility Exit, Lease Termination and Other Costs		Total
Restructuring accruals at June 30, 2011	$	98	$	-	$	12	$	110
Net pre-tax restructuring costs		(1)		2		8		9
Utilization and foreign exchange		(30)		(2)		(8)		(40)
Balance at September 30, 2011	$	67	$	-	$	12	$	79

The following table summarizes expected, incurred and remaining costs for the 2010 restructuring actions by type:

(Dollars in millions)	Severance		Asset Write-Downs		Facility Exit, Lease Termination and Other Costs		Total
Expected costs	$	326	$	25	$	106	$	457
Costs incurred through December 31, 2010		(301)		(19)		(51)		(371)
Costs incurred - quarter ended March 31, 2011		(5)		(4)		(6)		(15)
Costs incurred - quarter ended June 30, 2011		(5)		-		(11)		(16)
Costs incurred - quarter ended September 30, 2011		1		(2)		(8)		(9)
Remaining costs at September 30, 2011	$	16	$	-	$	30	$	46

The following table summarizes expected, incurred and remaining costs for the 2010 restructuring actions by segment:

			Costs Incurred		Costs Incurred		Costs Incurred		Costs Incurred		Remaining
			through		Quarter Ended		Quarter Ended		Quarter Ended		Costs at
(Dollars in millions)	Expected Costs		December 31, 2010		March 31, 2011		June 30, 2011		September 30, 2011		September 30, 2011
Otis	$	88	$	(87)	$	(1)	$	-	$	-	$	-
Carrier		107		(74)		(11)		(6)		(1)		15
UTC Fire & Security		92		(64)		(2)		(5)		(6)		15
Pratt & Whitney		93		(84)		(1)		(4)		(1)		3
Hamilton Sundstrand		41		(29)		-		(1)		(1)		10
Sikorsky		18		(15)		-		-		-		3
Eliminations and other		18		(18)		-		-		-		-
Total	$	457	$	(371)	$	(15)	$	(16)	$	(9)	$	46

2009 Actions. As of September 30, 2011, we have approximately $56 million of accrual balances remaining related to 2009 actions.