Restructuring of Operations (Tables)

9 Months Ended

Sep. 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 June 30, 2011	$	17		$	-		$	22		$	39
Activity during the period:
Charges to restructuring		15						9			24
Cash payments		(9	)					(26	)		(35	)
Currency impact								1			1
Balance at September 30, 2011	$	23		$	-		$	6		$	29
Balance at December 31, 2010	$	24		$	-		$	4		$	28
Activity during the period:
Charges to restructuring		26			2			40			68
Adjustments of accruals		(3	)								(3	)
Non-cash write-off					(2	)					(2	)
Pension settlements		(5	)								(5	)
Cash payments		(20	)					(39	)		(59	)
Currency impact		1						1			2
Balance at September 30, 2011	$	23		$	-		$	6		$	29

Project-to-date and Estimated Future Restructuring Costs

Cost to complete — 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	$	37	$	83	$	15
Power Technologies		14		7		21		6
Commercial Vehicle		42		9		51		11
Off-Highway		6		1		7		3
Structures				5		5		4
Corporate				6		6		5
Total	$	108	$	65	$	173	$	44