XML 31 R17.htm IDEA: XBRL DOCUMENT v3.22.2
Accrued Liabilities
 6 Months Ended
Jun. 30, 2022
Accrued Liabilities, Current [Abstract]  
Accrued Liabilities
Note 10. Accrued Liabilities
June 30,
2022		December 31,
2021
(Dollars in millions)
Customer pricing reserve$64 $72 
Compensation, benefit and other employee related60 76 
Repositioning8 10 
Product warranties and performance guarantees - short-term (Note 19)
20 21 
Income and other taxes34 25 
Advanced discounts from suppliers, current11 14 
Customer advances and deferred income (1)
30 23 
Accrued interest8 8 
Short-term lease liability (Note 12)
9 9 
Accrued freight16 11 
Other (primarily operating expenses) (2)
27 26 
 $287 $295 
(1)Customer advances and deferred income include $6 million and $5 million of contract liabilities as of June 30, 2022 and December 31, 2021, respectively. See Note 3, Revenue Recognition and Contracts with Customers.
(2)Includes $4 million and $3 million of environmental liabilities as of June 30, 2022 and December 31, 2021, respectively.
The Company accrues repositioning costs related to projects to optimize its product costs and right-size our organizational structure. Expenses related to the repositioning accruals are included in Cost of goods sold and Selling, general and administrative expenses in our Consolidated Interim Statements of Operations.
Severance Costs
Exit Costs
Total
(Dollars in millions)
Balance at December 31, 2021
$10 $— $10 
Charges2 — 2 
Usage—cash(4)— (4)
Balance at June 30, 2022
$8 $— $8 
Severance Costs
Exit Costs
Total
(Dollars in millions)
Balance at December 31, 2020
$7 $— $7 
Charges11 — 11 
Usage—cash(4)— (4)
Balance at June 30, 2021
$14 $— $14