Restructuring Actions and Exit Activities (Tables)

9 Months Ended

Sep. 30, 2017

Restructuring Actions and Exit Activities.

Components of restructuring by business segment

Components of these restructuring charges are summarized by business segment as follows:

	Second Quarter 2017
(Millions)	Employee-Related
Industrial	$	39
Safety and Graphics		9
Health Care		2
Electronics and Energy		7
Consumer		36
Corporate and Unallocated		6
Total Expense	$	99

Schedule of restructuring charges by income statement line

The preceding restructuring charges were recorded in the income statement as follows:

(Millions)	Second Quarter 2017
Cost of sales	$	86
Selling, general and administrative expenses		5
Research, development and related expenses		8
Total	$	99

Accrued restructuring action balances

Components of these restructuring actions, follow:

(Millions)	Employee-Related
Expense incurred in the second quarter of 2017	$	99
Accrued restructuring action balances as of June 30, 2017	$	99
Cash payments		(3)
Accrued restructuring action balances as of September 30, 2017	$	96