Accrued Liabilities

9 Months Ended

Sep. 30, 2019

Accrued Liabilities Current [Abstract]

Accrued Liabilities

Note 11. Accrued Liabilities

	September 30, 2019		December 31, 2018
Customer pricing reserve	$	112	$	107
Compensation, benefit and other employee related		58		71
Repositioning		4		15
Product warranties and performance guarantees		32		32
Taxes		61		113
Advanced discounts from suppliers, current		19		17
Customer advances and deferred income(a)		13		14
Accrued interest		9		6
Short-term lease liability (Note 13)		8		—
Other (primarily operating expenses)		50		51
	$	366	$	426

(a) Customer advances and deferred income include $1 million and $2 millionof contract liabilities as of September 30, 2019 and December 31, 2018, respectively. See Note 4, Revenue Recognition and Contracts with Customers.

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 Interim Statements of Operations.

	Severance Costs			Exit Costs			Total
Balance at December 31, 2017	$	53		$	7		$	60
Charges		2			—			2
Usage—cash		(39	)		(4	)		(43	)
Foreign currency translation		—			—			—
Balance at September 30, 2018	$	16		$	3		$	19

	Severance Costs			Exit Costs			Total
Balance at December 31, 2018	$	13		$	2		$	15
Charges		3			—			3
Usage—cash		(7	)		(2	)		(9	)
Adjustments and reclassifications		(6	)		1			(5	)
Foreign currency translation		—			—			—
Balance at September 30, 2019	$	3		$	1		$	4