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Restructuring Costs
9 Months Ended
Jun. 30, 2018
Restructuring and Related Activities [Abstract]  
Restructuring Costs
Restructuring Costs
Restructuring reserves, primarily related to unpaid employee termination benefits, were $5 million at June 30, 2018 and $6 million at September 30, 2017. The changes in restructuring reserves for the nine months ended June 30, 2018 and 2017 are as follows (in millions):
 
Employee
Termination
Benefits
 
Plant
Shutdown
& Other
 
Total
Beginning balance at September 30, 2017
$
5

 
$
1

 
$
6

Activity during the period:
 
 
 
 

Charges to continuing operations
6

 

 
6

Cash payments – continuing operations
(6
)
 
(1
)
 
(7
)
Total restructuring reserves at June 30, 2018
5

 

 
5

Less: non-current restructuring reserves
(1
)
 

 
(1
)
Restructuring reserves – current, at June 30, 2018
$
4

 
$

 
$
4

 
 
 
 
 
 
Balance at September 30, 2016
$
15

 
$
1

 
$
16

Activity during the period:
 
 
 
 
 
Charges to continuing operations
4

 

 
4

Cash payments – continuing operations
(10
)
 
(1
)
 
(11
)
Other
(1
)
 

 
(1
)
Total restructuring reserves at June 30, 2017
8

 

 
8

Less: non-current restructuring reserves
(1
)
 

 
(1
)
Restructuring reserves – current, at June 30, 2017
$
7

 
$

 
$
7



Segment Realignment Program: On March 12, 2018, the company announced a realignment of operations to further drive long-term strategic objectives while also assigning new responsibilities as part of its commitment to leadership development. As a part of this program, the company approved various labor restructuring actions in the Commercial Truck & Trailer segment and Aftermarket & Industrial segment. The company recorded $3 million and $4 million of restructuring costs during the third quarter and first nine months of fiscal year 2018, respectively, in connection with this program. These actions will be substantially complete by the end of fiscal year 2018.

Other Restructuring Actions: During the first nine months of fiscal year 2018, the company recorded restructuring costs of $2 million primarily associated with labor reduction programs in the Commercial Truck & Trailer segment and Aftermarket & Industrial segment.

Aftermarket Actions: During the third quarter of fiscal year 2017, the company approved various restructuring plans in the North American and European Aftermarket businesses. The company recorded $4 million of restructuring costs during the first nine months of fiscal year 2017. Restructuring actions with these plans were substantially complete as of September 30, 2017.