Restructuring Charges (Tables)

3 Months Ended

Mar. 31, 2017

Restructuring and Related Activities [Abstract]

Components of restructuring and asset impairment charges

The following table presents the components of restructuring expense and asset impairment charges.

	Three Months Ended
	March 31,
(in millions)	2017			2016
By component:
Severance and other charges	$	8		$	6
Reversal of restructuring accruals	(1		)	—
Total restructuring charges	$	7		$	6
Asset impairment	5			—
Total restructuring and asset impairment charges	$	12		$	6
By segment:
Water Infrastructure	$	2		$	2
Applied Water	8			2
Sensus	2			—
Corporate and other	—			2

Restructuring Accruals

The following table displays a rollforward of the restructuring accruals, presented on our Condensed Consolidated Balance Sheets within accrued and other current liabilities, for the three months ended March 31, 2017 and 2016.

(in millions)	2017			2016
Restructuring accruals - January 1	$	15		$	3
Restructuring charges	7			6
Cash payments	(8		)	(2		)
Foreign currency and other	—			(1		)
Restructuring accruals - March 31	$	14		$	6
By segment:
Water Infrastructure	$	2		$	2
Applied Water	7			2
Sensus	3			—
Regional selling locations (a)	2			—
Corporate and other	—			2

(a)

Regional selling locations consist primarily of selling and marketing organizations that incurred restructuring expense which was allocated to the segments. The liabilities associated with restructuring expense were not allocated to the segments.

Planned Employee Reductions Associated with Restructuring

The following is a rollforward for the three months ended March 31, 2017 and 2016 of employee position eliminations associated with restructuring activities.

	2017		2016
Planned reductions - January 1	188		82
Additional planned reductions	28		125
Actual reductions and reversals	(133	)	(13	)
Planned reductions - March 31	83		194

Expected Restructuring Costs

The following table presents expected restructuring spend:

(in millions)	Water Infrastructure		Applied Water		Sensus		Corporate		Total
Actions Commenced in 2017:
Total expected costs	$	14	$	2	$	2	$	—	$	18
Costs incurred during Q1 2017	—		1		1		—		2
Total expected costs remaining	$	14	$	1	$	1	$	—	$	16
Actions Commenced in 2016:
Total expected costs	$	19	$	13	$	5	$	2	$	39
Costs incurred during 2016	16		10		1		2		29
Costs incurred during Q1 2017	1		3		1		—		5
Total expected costs remaining	$	2	$	—	$	3	$	—	$	5