Accrued Liabilities (Tables)

12 Months Ended

Dec. 31, 2018

Accrued Liabilities Current [Abstract]

Summary of Accrued Liabilities

	December 31, 2018		December 31, 2017
Asbestos-related liabilities(a)	$	—	$	185
Customer pricing reserve		107		114
Compensation, benefit and other employee related		71		65
Repositioning		15		60
Product warranties and performance guarantees		32		28
Other taxes		113		22
Advanced discounts from suppliers, current		17		12
Customer advances and deferred income(b)		14		21
Accrued interest		6		—
Other (primarily operating expenses)		51		64
	$	426	$	571

(a) For periods prior to the Spin-Off, we reflect an estimated liability for resolution of pending and future asbestos-related liabilities primarily related to the Bendix legacy Honeywell business, calculated as if we were responsible for 100% of the Bendix asbestos-liability payments. In periods subsequent to the Spin-Off, the accounting for the majority of our asbestos-related liability payments and accounts payable reflect the terms of the Indemnification and Reimbursement Agreement with Honeywell. Such liabilities are recorded in Obligations payable to Honeywell. Refer to Note 21 Commitments and Contingencies.

(b) Customer advances and deferred income include $2 million and $7 million of contract liabilities as of December 31, 2018 and 2017, respectively. See Note 4 Revenue Recognition and Contracts with Customers.

Summary of Expenses Related to the Repositioning Accruals

The Company accrued repositioning costs related to projects to optimize our product costs and to right-size our organizational structure. Expenses related to the repositioning accruals are included in Cost of goods sold in our Consolidated and Combined Statement of Operations.

	Severance Costs			Exit Costs			Total
Balance at December 31, 2016	$	35		$	8		$	43
Charges		20			—			20
Usage—cash		(6	)		(2	)		(8	)
Foreign currency translation		4			1			5
Balance at December 31, 2017		53			7			60
Charges		2			—			2
Usage—cash		(42	)		(5	)		(47	)
Foreign currency translation		—			—			—
Balance at December 31, 2018	$	13		$	2		$	15