XML 43 R28.htm IDEA: XBRL DOCUMENT v3.3.1.900
Restructuring Plan (Tables)
12 Months Ended
Dec. 31, 2015
Restructuring Cost and Reserve [Line Items]  
Restructuring and Related Costs [Table Text Block]
Charges related to the restructuring plan for the years ended December 31, 2015 and 2014 were:

 
For the twelve months ended December 31
In millions
2015
 
2014
Severance and other employee-related costs
 
 
 
     ASC 712 charges included in restructuring-related charges
$
1

 
$
73

     ASC 420 charges included in restructuring-related charges
19

 
13

Inventory-related charges
 
 
 
     Charges included in cost of products
5

 
9

     Charges included in cost of services
7

 
47

Asset-related charges
 
 
 
External and internal use software impairment charges included in restructuring-related charges
16

 
7

Impairment of long-lived assets included in restructuring-related charges
13

 
6

Other than temporary impairment of an investment included in other (expense), net

 
3

Other exit costs
 
 
 
     Other exit costs included in restructuring-related charges
13

 
5

Net income attributable to noncontrolling interests
 
 
 
     Charges included in net income attributable to noncontrolling interests

 
(2
)
Total restructuring-related charges
$
74

 
$
161

The following table summarizes the costs recorded in accordance with ASC 420, Exit or Disposal Cost Obligations, and ASC 712, Employers’ Accounting for Postemployment Benefits, and the remaining liabilities as of December 31, 2015 and 2014, which are included in the Consolidated Balance Sheet in other current liabilities.
In millions
2015
 
2014
Employee Severance and Other Exit Costs
 
 
 
Beginning balance as of January 1
$60
 
$—
Cost recognized during the period
38
 
91
Change in estimated payments under ASC 712
(5)
 
Utilization
(71)
 
(29)
Foreign currency translation adjustments
(2)
 
(2)
Ending balance as of December 31
$20
 
$60