Note 11. Special Charges

In 2017, special charges were related to a 2016 restructuring plan and the Arctic Cat acquisition, which included both restructuring, integration and transaction costs. There were no special charges recorded in 2018.

Special charges recorded in 2017 are as follows:

(In millions)		Severance Costs		Asset Impairments		Contract Terminations and Other		Acquisition Integration/ Transaction Costs		Total Special Charges
For the three months ended July 1, 2017

Industrial	$	—	$	—	$	3	$	1	$	4
Textron Aviation		4		7		—		—		11
Textron Systems		1		4		(7)		—		(2)

	$	5	$	11	$	(4)	$	1	$	13

For the six months ended July 1, 2017

Industrial	$	19	$	—	$	6	$	4	$	29
Textron Aviation		5		17		—		—		22
Textron Systems		1		4		(6)		—		(1)

	$	25	$	21	$	—	$	4	$	50


Our restructuring reserve activity for the first half of 2018 is summarized below:
(In millions)						Severance Costs		Contract Terminations and Other		Total
Balance at December 30, 2017					$	24	$	20	$	44
Cash paid						(17)		(6)		(23)
Provision for 2016 Plan						—		3		3
Reversals						(2)		—		(2)

Balance at June 30, 2018					$	5	$	17	$	22

Both plans are substantially completed with approximately half of the remaining cash outlays of $22 million expected to be paid in the remainder of 2018. Severance costs generally are paid on a lump-sum basis and include outplacement costs, which are paid in accordance with normal payment terms.