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Restructuring Costs
9 Months Ended
Sep. 30, 2020
Restructuring and Related Activities [Abstract]  
Restructuring Costs Restructuring Costs
During the quarters ended September 30, 2020 and 2019, we recorded pre-tax restructuring costs totaling $20 million and $4 million, respectively, and during the nine months ended September 30, 2020 and 2019, we recorded pre-tax restructuring costs totaling $46 million and $44 million, respectively, for new and ongoing restructuring actions. For the nine months ended September 30, 2020, we recorded pre-tax restructuring costs of $42 million related to 2020 actions and $4 million of costs related to 2019 actions. We recorded these charges as follows:

Quarter Ended September 30,Nine Months Ended September 30,
(dollars in millions)2020201920202019
Cost of products and services sold$9 $$19 $18 
Selling, general and administrative11 27 26 
Total $20 $$46 $44 

2020 Actions. During the nine months ended September 30, 2020, we recorded pre-tax restructuring costs of $42 million comprised of $18 million in Cost of products and services sold and $24 million in Selling, general and administrative expenses on the Condensed Consolidated Statement of Operations. The 2020 actions relate to ongoing cost reduction efforts, including workforce reductions.
We are targeting to complete in 2020 and 2021, the majority of remaining restructuring actions initiated in 2020. The following table summarizes the accrual balance and utilization for the 2020 restructuring actions for the quarter and nine months ended September 30, 2020:

(dollars in millions)Severance & Other Costs
Quarter Ended September 30, 2020
Restructuring accruals at July 1, 2020$16 
Net pre-tax restructuring costs19 
Utilization, foreign exchange and other costs(7)
Balance at September 30, 2020$28 
Nine Months Ended September 30, 2020
Restructuring accruals at January 1, 2020$ 
Net pre-tax restructuring costs42 
Utilization, foreign exchange and other costs(14)
Balance at September 30, 2020$28 

The following table summarizes expected, incurred and remaining costs for the 2020 restructuring actions:

(dollars in millions)Remaining Expected CostsCosts Incurred Quarter Ended March 31, 2020Costs Incurred Quarter Ended June 30, 2020Costs Incurred - Quarter Ended September 30, 2020Remaining Costs at September 30, 2020
Total restructuring$58 $(4)$(19)$(19)$16 

2019 Actions. During the nine months ended September 30, 2020, we recorded pre-tax restructuring costs totaling $4 million for restructuring actions initiated in 2019, primarily included in Selling, general and administrative expenses on the Condensed Consolidated Statement of Operations. The 2019 actions relate to ongoing cost reduction efforts, including workforce reductions.

We are targeting to complete in 2020 and 2021 the majority of remaining restructuring actions initiated in 2019. The following table summarizes the accrual balances and utilization for the 2019 restructuring actions for the quarter and nine months ended September 30, 2020:

(dollars in millions)Severance & Other Costs
Quarter Ended September 30, 2020
Restructuring accruals at July 1, 2020$10 
Net pre-tax restructuring costs1 
Utilization, foreign exchange and other costs(2)
Balance at September 30, 2020$9 

Nine Months Ended September 30, 2020
Restructuring accruals at January 1, 2020$16 
Net pre-tax restructuring costs4 
Utilization, foreign exchange and other costs(11)
Balance at September 30, 2020$9 
The following table summarizes expected, incurred and remaining costs for the 2019 restructuring actions:

(dollars in millions)Remaining Expected CostsCost incurred during 2019Costs Incurred Quarter ended March 31, 2020Costs Incurred Quarter ended June 30, 2020Costs Incurred Quarter ended September 30, 2020Remaining costs at September 30, 2020
Total restructuring$52 $(45)$(2)$(1)$(1)$3 

2018 and Prior Actions. During the nine months ended September 30, 2020, no pre-tax restructuring costs were recorded for restructuring actions initiated in 2018 and prior.