Restructuring Costs (Tables)

9 Months Ended

Sep. 30, 2019

Restructuring Charges [Abstract]

Restructuring and related costs

Restructuring costs for the three and nine months ended September 30, 2019 and 2018 were as follows:

(Millions of dollars)	Three Months Ended September 30
	2019		2018
Employee separations 1	$	8	$	44
Long-lived asset impairments 1	3		18
Other 2	13		48
Total restructuring costs	$	24	$	110
	Nine Months Ended September 30
	2019		2018
Employee separations 1	$	33	$	121
Long-lived asset impairments 1	39		49
Other 2	110		123
Total restructuring costs	$	182	$	293
1 Recognized in Other operating (income) expenses.
2 Represents costs related to our restructuring programs, primarily for inventory write-downs, project management costs, accelerated depreciation, building demolition and equipment relocation, all of which are primarily included in Cost of goods sold.

Summary of separation activity

The following table summarizes the 2018 and 2019 employee separation activity:

(Millions of dollars)
Liability balance at December 31, 2017	$	249
Increase in liability (separation charges)	112
Reduction in liability (payments)	(276		)
Liability balance at December 31, 2018	85
Increase in liability (separation charges)	33
Reduction in liability (payments)	(73		)
Liability balance at September 30, 2019	$	45