Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2011

Significant Accounting Estimates [Abstract]

The following table summarizes certain significant charges that require management estimates for the three years ended December 31, 2011:



	Year Ended December 31,
Expense/(Income)	2011		2010			2009
Provision for restructuring and asset impairments	$	33	$	483		$	(8	)
Provisions for receivables⁽¹⁾	154		180			289
Provisions for litigation and regulatory matters	11		(4		)	9
Provisions for obsolete and excess inventory	39		31			52
Provision for product warranty liability	30		33			34
Depreciation and obsolescence of equipment on operating leases	294		313			329
Depreciation of buildings and equipment	405		379			247
Amortization of internal use software	91		70			53
Amortization of product software	11		7			5
Amortization of acquired intangible assets⁽²⁾	401		316			64
Amortization of customer contract costs	49		12			—
Defined pension benefits - net periodic benefit cost⁽³⁾	177		304			232
Other post-retirement benefits - net periodic benefit cost	14		32			26
Income tax expense⁽⁴⁾	386		256			152


(1)	Includes net receivable adjustments of $(3), $(8) and $(2) for 2011, 2010 and 2009, respectively.


(2)	Includes amortization of approximately $3 for patents, which is included in cost of sales for each period presented.


(3)	2011 includes $107 pre-tax curtailment gain - refer to Note 14 - Employee Benefit Plans for additional information.


(4)	Includes impacts from changes in unrecognized tax benefits and deferred tax valuation allowances.

Schedule of Cash, Cash Equivalents and Short-term Investments

Restricted cash amounts were as follows:



	December 31,
	2011		2010
Tax and labor litigation deposits in Brazil	$	240	$	276
Escrow and cash collections related to receivable sales	88		88
Other restricted cash	15		7
Total Restricted Cash and Investments	$	343	$	371

Additions to Internal Use and Product Software



	Year Ended December 31,
Additions to:	2011		2010		2009
Internal use software	$	163	$	164	$	98
Product software	108		70		1

Capitalized Costs, Internal Use and Product Software



	December 31,
Capitalized costs, net:	2011		2010
Internal use software	$	545	$	468
Product software	256		145

Research, Development and Engineering Expense

Research, Development and Engineering (“RD&E”)

Research, development and engineering costs are expensed as incurred. Sustaining engineering costs are incurred with respect to on-going product improvements or environmental compliance after initial product launch. Our RD&E expense was as follows:



	Year Ended December 31,
	2011		2010		2009
R&D	$	613	$	653	$	713
Sustaining engineering	108		128		127
Total RD&E Expense	$	721	$	781	$	840