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Restructuring Charges
 3 Months Ended
Mar. 31, 2021
Restructuring and Related Activities [Abstract]  
Restructuring Charges Restructuring and Asset Impairment Charges
From time to time, the Company will incur costs related to restructuring actions in order to optimize our cost base and more strategically position ourselves. During the three months ended March 31, 2021, we recognized restructuring charges of $5 million, of which $4 million relates to actions previously announced in 2020. These charges included reduction of headcount across all segments and asset impairments within our Measurement & Control Solutions segment. During the three months ended March 31, 2020, we recognized restructuring charges of $2 million.
In response to the changes in business and economic conditions arising as a result of the COVID-19 pandemic, in June 2020 management committed to a restructuring plan that includes actions across our businesses and functions globally. The plan is designed to support our long-term financial resilience and simplify our operations, strengthen our competitive positioning and better serve our customers.
The following table presents the components of restructuring expense and asset impairment charges:
Three Months Ended
March 31,
(in millions)20212020
By component:
Severance and other charges$4 $2 
Asset impairment1 — 
Total restructuring charges$5 $2 
Asset impairment charges1 — 
Total restructuring and asset impairment charges$6 $2 
By segment:
Water Infrastructure$4 $2 
Applied Water1 — 
Measurement & Control Solutions1 — 
The following table displays a roll-forward of the restructuring accruals, presented on our Condensed Consolidated Balance Sheets within "Accrued and other current liabilities" and "Other non-current accrued liabilities", for the three months ended March 31, 2021 and 2020:
(in millions)20212020
Restructuring accruals - January 1$29 $27 
Restructuring charges5 2 
Cash payments(12)(8)
Asset impairment(1)— 
Foreign currency and other— (1)
Restructuring accruals - March 31$21 $20 
By segment:
Water Infrastructure$2 $1 
Applied Water1 1 
Measurement & Control Solutions14 17 
Regional selling locations (a)4 1 
(a)Regional selling locations consist primarily of selling and marketing organizations and related support services that incurred restructuring expense which was allocated to the segments. The liabilities associated with restructuring expense were not allocated to the segments.
The following table presents expected restructuring spend in 2021 and thereafter:
(in millions)Water InfrastructureApplied WaterMeasurement & Control SolutionsCorporateTotal
Actions Commenced in 2021:
Total expected costs$3 $— $— $— $3 
Costs incurred during Q1 20211 — — — 1 
Total expected costs remaining$2 $— $— $— $2 
Actions Commenced in 2020:
Total expected costs$25 $8 $33 $2 $68 
Costs incurred during 202019 4 30 — 53 
Costs incurred during Q1 20212 1 1 — 4 
Total expected costs remaining$4 $3 $2 $2 $11 
The Water Infrastructure, Applied Water, and Measurement & Control Solutions actions commenced in 2020 consist primarily of severance charges across segments and asset impairment charges in our Measurement & Control Solutions segment. These actions are expected to continue through 2021.
The Water Infrastructure actions commenced in 2021 consist primarily of severance charges. These actions are expected to continue through the third quarter of 2021.