Restructuring (Tables)

12 Months Ended

Dec. 31, 2014

The following table summarizes the charges related to restructuring program activities by type of cost:



Year Ended December 31, 2014	Separation Costs			Accelerated Depreciation			Other			Total
2013 Restructuring Program
Materials and production	$	—		$	204		$	23		$	227
Marketing and administrative	—			142			3			145
Research and development	—			273			9			282
Restructuring costs	566			—			28			594
	566			619			63			1,248
Merger Restructuring Program
Materials and production	—			225			30			255
Marketing and administrative	—			56			(1		)	55
Research and development	—			—			1			1
Restructuring costs	108			—			311			419
	108			281			341			730
	$	674		$	900		$	404		$	1,978
Year Ended December 31, 2013
2013 Restructuring Program
Materials and production	$	—		$	186		$	7		$	193
Marketing and administrative	—			72			3			75
Research and development	—			76			(1		)	75
Restructuring costs	866			—			32			898
	866			334			41			1,241
Merger Restructuring Program
Materials and production	—			151			98			249
Marketing and administrative	—			63			3			66
Research and development	—			27			(1		)	26
Restructuring costs	481			—			284			765
	481			241			384			1,106
2008 Restructuring Program
Materials and production	—			(2		)	6			4
Marketing and administrative	—			4			—			4
Restructuring costs	34			—			12			46
	34			2			18			54
	$	1,381		$	577		$	443		$	2,401
Year Ended December 31, 2012
Merger Restructuring Program
Materials and production	$	—		$	92		$	70		$	162
Marketing and administrative	—			75			6			81
Research and development	—			53			4			57
Restructuring costs	497			—			154			651
	497			220			234			951
2008 Restructuring Program
Materials and production	—			7			19			26
Marketing and administrative	—			8			1			9
Restructuring costs	(8		)	—			21			13
	(8		)	15			41			48
	$	489		$	235		$	275		$	999

The following table summarizes the charges and spending relating to restructuring activities by program:



	Separation Costs			Accelerated Depreciation			Other			Total
2013 Restructuring Program
Restructuring reserves January 1, 2013	$	—		$	—		$	—		$	—
Expenses	866			334			41			1,241
(Payments) receipts, net	(121		)	—			9			(112		)
Non-cash activity	—			(334		)	(27		)	(361		)
Restructuring reserves December 31, 2013	745			—			23			768
Expenses	566			619			63			1,248
(Payments) receipts, net	(816		)	—			(124		)	(940		)
Non-cash activity	—			(619		)	52			(567		)
Restructuring reserves December 31, 2014 ⁽¹⁾	$	495		$	—		$	14		$	509
Merger Restructuring Program
Restructuring reserves January 1, 2013	$	699		$	—		$	19		$	718
Expenses	481			241			384			1,106
(Payments) receipts, net	(517		)	—			(258		)	(775		)
Non-cash activity	62			(241		)	(133		)	(312		)
Restructuring reserves December 31, 2013	725			—			12			737
Expenses	108			281			341			730
(Payments) receipts, net	(297		)	—			(232		)	(529		)
Non-cash activity	—			(281		)	(115		)	(396		)
Restructuring reserves December 31, 2014 ⁽¹⁾	$	536		$	—		$	6		$	542


⁽¹⁾	The cash outlays associated with the 2013 Restructuring Program are expected to be substantially completed by the end of 2015. The non-manufacturing cash outlays associated with the Merger Restructuring Program were substantially completed by the end of 2013; the remaining cash outlays are expected to be substantially completed by the end of 2016.