Restructuring of Operations

Our restructuring activities have historically included rationalizing our operating footprint by consolidating facilities, positioning operations in lower cost locations and reducing overhead costs. In recent years, however, in response to lower demand and other market conditions in certain businesses, our focus has primarily been headcount reduction initiatives to reduce operating costs. Restructuring expense includes costs associated with current and previously announced actions and is comprised of contractual and noncontractual separation costs and exit costs, including certain operating costs of facilities that we are in the process of closing.

Restructuring charges of $9 in the first quarter of 2019 were comprised of severance and benefit costs related to integration of the ODS acquisition, headcount reductions across our operations and exit costs related to previously announced actions.

During the first quarter of 2018, we continued to execute our previously announced actions. Restructuring expense was $1, primarily representing continuing exit costs associated with previously announced actions.

In accordance with the transition provisions of the new leasing standard, we reclassified $4 of previously accrued lease cease-use costs as an adjustment to the initial measurement of the related right-of-use operating lease asset.

Accrued restructuring costs and activity —



	Employee Termination Benefits			Exit Costs			Total
Balance, December 31, 2018	$	25		$	4		$	29
Charges to restructuring	7			2			9
Cash payments	(6		)	(2		)	(8		)
Lease cease-use reclassification				(4		)	(4		)
Balance, March 31, 2019	$	26		$	—		$	26

At March 31, 2019, the accrued employee termination benefits include costs to reduce approximately 300 employees to be completed over the next year.

Cost to complete — The following table provides project-to-date and estimated future restructuring expenses for completion of our approved restructuring initiatives for our business segments at March 31, 2019.



	Expense Recognized						Future Cost to Complete
	Prior to 2019		2019		Total to Date		Future Cost to Complete
Commercial Vehicle	$	35	$	1	$	36	$	7

The future cost to complete includes estimated separation costs, primarily those associated with one-time benefit programs, and exit costs through 2021, equipment transfers and other costs which are required to be recognized as closures are finalized or as incurred during the closure.