Restructuring of Operations (Tables)

6 Months Ended

Jun. 30, 2011

Restructuring Charges and Related Payments and Adjustments

Restructuring charges and related payments and adjustments –

	Employee			Accelerated
	Termination			Depreciation/			Exit
	Benefits			Impairment			Costs			Total
Balance at March 31, 2011	$	18		$	-		$	23		$	41
Activity during the period:
Charges to restructuring		8			1			3			12
Adjustments of accruals		(1	)								(1	)
Non-cash write-off					(1	)					(1	)
Pension settlements		(4	)								(4	)
Cash payments		(5	)					(4	)		(9	)
Currency impact		1									1
Balance at June 30, 2011	$	17		$	-		$	22		$	39

Balance at December 31, 2010	$	24		$	-		$	4		$	28
Activity during the period:
Charges to restructuring		11			2			31			44
Adjustments of accruals		(3	)								(3	)
Non-cash write-off					(2	)					(2	)
Pension settlements		(5	)								(5	)
Cash payments		(11	)					(13	)		(24	)
Currency impact		1									1
Balance at June 30, 2011	$	17		$	-		$	22		$	39

Project-to-date and Estimated Future Restructuring Costs

The following table provides project-to-date and estimated future expenses for completion of our pending restructuring initiatives for our business segments.

	Expense Recognized						Future
	Prior to				Total		Cost to
	2011		2011		to Date		Complete
LVD	$	46	$	31	$	77	$	15
Power Technologies		14		1		15		2
Commercial Vehicle		42		6		48		13
Off-Highway		6				6		2
Structures				3		3		3
Total	$	108	$	41	$	149	$	35

- Definition

Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost.

+ References+ Details

- Definition

Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

+ References+ Details