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Restructuring Charges (Tables)
 9 Months Ended
Sep. 30, 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
 
Nine Months Ended
 
September 30,
 
September 30,
(in millions)
2017
 
2016
 
2017
 
2016
By component:
 
 
 
 
 
 
 
Severance and other charges
$
3

 
$
6

 
$
17

 
$
18

Lease related charges
—

 
1

 
—

 
1

Other restructuring charges
1

 
—

 
1

 
—

Reversal of restructuring accruals
—

 
(1
)
 
(1
)
 
(1
)
Total restructuring charges
$
4

 
$
6

 
$
17

 
$
18

Asset impairment
—

 
—

 
5

 
—

Total restructuring and asset impairment charges
$
4

 
$
6

 
$
22

 
$
18

 
 
 
 
 
 
 
 
By segment:
 
 
 
 
 
 
 
Water Infrastructure
$
1

 
$
4

 
$
6

 
$
11

Applied Water
2

 
1

 
12

 
4

Measurement & Control Solutions
1

 
1

 
4

 
1

      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 nine months ended September 30, 2017 and 2016.
(in millions)
 
2017
 
2016
Restructuring accruals - January 1
 
$
15

 
$
3

Restructuring charges
 
17

 
18

Cash payments
 
(25
)
 
(11
)
Foreign currency and other
 
—

 
(1
)
Restructuring accruals - September 30
 
$
7

 
$
9

 
 
 
 
 
By segment:
 
 
 
 
Water Infrastructure
 
$
—

 
$
3

Applied Water
 
1

 
—

Measurement & Control Solutions
 
3

 
1

Regional selling locations (a)
 
3

 
3

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 nine months ended September 30, 2017 and 2016 of employee position eliminations associated with restructuring activities.
 
 
2017
 
2016
Planned reductions - January 1
 
188

 
82

Additional planned reductions
 
140

 
364

Actual reductions and reversals
 
(223
)
 
(296
)
Planned reductions - September 30
 
105

 
150
Expected Restructuring Costs
The following table presents expected restructuring spend:
(in millions)
 
Water Infrastructure
 
Applied Water
 
Measurement & Control Solutions
 
Corporate
 
Total
Actions Commenced in 2017:
 
 
 
 
 
 
 
 
 
 
Total expected costs
 
$
12

 
$
4

 
$
2

 
$
—

 
$
18

Costs incurred during Q1 2017
 
—

 
1

 
1

 
—

 
2

Costs incurred during Q2 2017
 
3

 
1

 
—

 
—

 
4

Costs incurred during Q3 2017
 
1

 
1

 
1

 
—

 
3

Total expected costs remaining
 
$
8


$
1


$
—


$
—


$
9

 
 
 
 
 
 
 
 
 
 
 
Actions Commenced in 2016:
 
 
 
 
 
 
 
 
 
 
Total expected costs
 
$
13

 
$
14

 
$
10

 
$
2

 
$
39

Costs incurred during 2016
 
11

 
10

 
6

 
2

 
29

Costs incurred during Q1 2017
 
2

 
2

 
1

 
—

 
5

Costs incurred during Q2 2017
 
—

 
1

 
1

 
—

 
2

Costs incurred during Q3 2017
 
—

 
1

 
—

 
—

 
1

Total expected costs remaining
 
$
—


$
—


$
2


$
—


$
2