During 2012, we recorded net pre-tax restructuring costs totaling $614 million for new and ongoing restructuring actions. We recorded charges in the segments as follows:

(Dollars in millions)
Otis	$	164
UTC Climate, Controls & Security		143
Pratt & Whitney		96
UTC Aerospace Systems		115
Sikorsky		53
Eliminations and other		19
Restructuring costs recorded within continuing operations		590
Restructuring costs recorded within discontinued operations		24
Total	$	614

The net costs consist of $340 million recorded in cost of sales, $249 million in selling, general and administrative expenses, $1 million in other income, net, and $24 million in discontinued operations. As described below, these charges primarily relate to actions initiated during 2012 and 2011.

2012 Actions. During 2012, we initiated restructuring actions relating to ongoing cost reduction efforts, including workforce reductions and consolidation of manufacturing operations. We recorded net pre-tax restructuring costs totaling $576 million for restructuring actions initiated in 2012, consisting of $313 million in cost of sales, $236 million in selling, general and administrative expenses, $1 million in other income, net, and $26 million in discontinued operations. Additionally, due to the Goodrich acquisition, we assumed restructuring accruals totaling $19 million.

We expect the actions that were initiated in 2012 to result in net workforce reductions of approximately 7,000 hourly and salaried employees, the exiting of approximately 2.6 million net square feet of facilities and the disposal of assets associated with exited facilities. As of December 31, 2012, we have completed, with respect to the actions initiated in 2012, net workforce reductions of approximately 4,000 employees and 750,000 net square feet of facilities have been exited. We are targeting to complete in 2013 the majority of the remaining workforce and all facility related cost reduction actions initiated in 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 2012 restructuring actions:

(Dollars in millions)	Severance		Asset Write-Downs		Facility Exit, Lease Termination and Other Costs		Total
Net pre-tax restructuring charges	$	452	$	14	$	110	$	576
Restructuring accruals assumed from Goodrich		19		-		-		19
Utilization and foreign exchange		(182)		(14)		(60)		(256)

Balance at December 31, 2012	$	289	$	-	$	50	$	339

The following table summarizes expected, incurred and remaining costs for the 2012 restructuring actions by type:

(Dollars in millions)	Severance		Asset Write-Downs		Facility Exit, Lease Termination and Other Costs		Total
Expected costs	$	475	$	14	$	192	$	681
Costs incurred during 2012		(452)		(14)		(110)		(576)

Remaining costs at December 31, 2012	$	23	$	-	$	82	$	105

The following table summarizes expected, incurred and remaining costs for the 2012 restructuring actions by segment:

(Dollars in millions)	Expected Costs		Costs Incurred During 2012		Remaining Costs at December 31, 2012
Otis	$	164	$	(146)	$	18
UTC Climate, Controls & Security		164		(123)		41
Pratt & Whitney		103		(94)		9
UTC Aerospace Systems		155		(121)		34
Sikorsky		50		(47)		3
Eliminations and other		19		(19)		-
Discontinued operations		26		(26)		-

Total	$	681	$	(576)	$	105

2011 Actions. During 2012, we recorded net pre-tax restructuring costs totaling $53 million for restructuring actions initiated in 2011, consisting of $33 million in cost of sales, $19 million in selling, general and administrative expenses, and $1 million in discontinued operations. The 2011 actions relate to ongoing cost reduction efforts, including workforce reductions and the consolidation of field operations.

As of December 31, 2012, we have completed net workforce reductions of approximately 4,200 employees of an expected 4,900, and have exited 200,000 net square feet of facilities of an expected 2 million net square feet. The remaining workforce and facility reduction actions are targeted for completion during 2013.

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

(Dollars in millions)	Severance		Asset Write-Downs		Facility Exit, Lease Termination and Other Costs		Total
Restructuring accruals at January 1, 2012	$	144	$	-	$	10	$	154
Net pre-tax restructuring charges		30		1		22		53
Utilization and foreign exchange		(138)		(1)		(26)		(165)

Balance at December 31, 2012	$	36	$	-	$	6	$	42

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

(Dollars in millions)	Severance		Asset Write-Downs		Facility Exit, Lease Termination and Other Costs		Total
Expected costs	$	296	$	5	$	67	$	368
Costs incurred during 2011		(259)		(4)		(23)		(286)
Costs incurred during 2012		(30)		(1)		(22)		(53)

Remaining costs at December 31, 2012	$	7	$	-	$	22	$	29

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

(Dollars in millions)	Expected Costs		Costs Incurred During 2011		Costs Incurred During 2012		Remaining Costs at December 31, 2012
Otis	$	104	$	(76)	$	(19)	$	9
UTC Climate, Controls & Security		119		(93)		(25)		1
Pratt & Whitney		47		(37)		(3)		7
UTC Aerospace Systems		8		(8)		-		-
Sikorsky		66		(51)		(5)		10
Discontinued operations		24		(21)		(1)		2
Total	$	368	$	(286)	$	(53)	$	29