CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Millions		Dec. 31, 2018		Dec. 31, 2017
Cash and cash equivalents		$ 520		$ 390
Accounts receivable—trade, net		932		328
Accounts receivable—other		175		42
Contracts in progress		704	[1]	621
Other current assets		139		36
Accounts payable		595		279
Advance billings on contracts		1,954	[1]	32
Accrued liabilities, current	[2]	$ 1,564		$ 372
Common stock, par value		$ 1.00		$ 1.00
Common stock, shares authorized		255,000,000		255,000,000
Common stock, shares issued		183,000,000		98,000,000
Treasury stock, shares		3,000,000		3,000,000
Variable Interest Entities ("VIEs") [Member]
Cash and cash equivalents		$ 146		$ 0
Accounts receivable—trade, net		29		0
Accounts receivable—other		57		0
Contracts in progress		144		0
Other current assets		24		0
Accounts payable		277		0
Advance billings on contracts		717		0
Accrued liabilities, current		$ 136		$ 0

[1] Costs incurred in excess of costs recognized (assets) and costs recognized in excess of costs incurred (liabilities) resulted from the exclusion of certain costs when measuring progress toward completion under the cost-to-cost method, prior to our adoption of ASC Topic 606. These remaining amounts will be recognized in Cost of operations as the underlying projects progress.

[2] Our December 31, 2018 property, plant and equipment, net, accrued liabilities and other non-current liabilities included $374 million, $1.1 billion and $443 million, respectively, associated with the Combination.