RESTRUCTURING COSTS

Each year the Company incurs costs to size its businesses to levels appropriate for current economic conditions and to continually improve its cost structure and operational efficiency, deploy assets globally, and remain competitive on a worldwide basis. Costs result from numerous individual actions implemented across the Company's various operating units on an ongoing basis and can include costs for moving facilities to best-cost locations, restarting plants after relocation or geographic expansion to better serve local markets, reducing forcecount or the number of facilities, exiting certain product lines, and other costs resulting from asset deployment decisions. By category, shutdown costs include severance and benefits, stay bonuses, lease and other contract termination costs and asset write-downs. Vacant facility costs include security, maintenance, utilities and other costs. Start-up and moving costs include the costs of relocating fixed assets and employee training and relocation.

Restructuring expenses were $96, $138 and $39, respectively, for 2016, 2015 and 2014. Restructuring activity accelerated in 2015 to address the slowdown in global capital spending and remained elevated in 2016 due to continued weakness globally and in connection with the Company's strategic portfolio repositioning activities. The Company currently expects 2017 restructuring expense to be approximately $50, including costs to complete actions initiated before the end of 2016 and for actions anticipated to be approved and initiated during 2017.

The change in the liability for restructuring costs during the years ended September 30 follows:



	2015		Expense		Utilized/Paid		2016
Severance and benefits	$	64		66		86	44
Lease and other contract terminations	1			9		5	5
Asset write-downs	—			4		4	—
Vacant facility and other shutdown costs	3			7		7	3
Start-up and moving costs	2			10		10	2
Total	$	70		96		112	54



	2014		Expense		Utilized/Paid		2015
Severance and benefits	$	16		110		62	64
Lease and other contract terminations	—			2		1	1
Asset write-downs	—			3		3	—
Vacant facility and other shutdown costs	—			9		6	3
Start-up and moving costs	1			14		13	2
Total	$	17		138		85	70

Restructuring costs by business segment follows:



	2014		2015	2016
Process Management	$	17	89	74
Industrial Automation	4		13	6
Climate Technologies	14		20	5
Commercial & Residential Solutions	2		11	2
Corporate	2		5	9
Total	$	39	138	96

Costs incurred in 2016 and 2015 related to the reduction and selective repositioning of the Company’s cost structure to address global economic weakness and in connection with the portfolio repositioning through facilities and forcecount rationalization in Europe and North America, primarily in Process Management. In 2014, costs primarily related to the deployment of resources to better serve local markets and higher growth areas, and were concentrated in Process Management and Climate Technologies in Asia and Europe. In 2016, restructuring activities included actions to exit 19 production or office facilities worldwide and eliminate approximately 1,900 positions. Expenses incurred in 2015 and 2014 included actions to exit 12 and 8 facilities, and eliminate approximately 3,100 and 1,600 positions, respectively.