RESTRUCTURING AND INTEGRATION COSTS AND TRANSACTION COSTS	3 Months Ended
Mar. 31, 2020
Restructuring And Related Activities [Abstract]
RESTRUCTURING AND INTEGRATION COSTS AND TRANSACTIONS COSTS	NOTE 10—RESTRUCTURING AND INTEGRATION COSTS AND TRANSACTION COSTS Restructuring and Integration Costs Restructuring and integration costs for the three months ended March 31, 2020 were $14 million and primarily included stock compensation expense and accruals for management incentive and retention programs implemented as a result of the Chapter 11 Cases. Stock compensation is associated with our equity compensation plans. The provisions of the RSA and the Plan of Reorganization contemplate that the obligations to issue securities under our equity compensation plans will be cancelled and discharged in connection with the Chapter 11 Cases. For further discussion see Note 18, Stockholders’ Equity and Equity-Based Incentive Plans. Restructuring and integration costs for the three months ended March 31, 2019 were $69 million and primarily related to costs associated with our Combination profitability initiative, launched in the second quarter of 2018, with the goal of realizing cost savings across the combined business. Restructuring and integration costs are recorded within our Corporate operating results. Transaction Costs Transaction costs for the three months ended March 31, 2020 were $35 million and primarily related to professional and other fees associated with the Chapter 11 Cases and the Lummus technology business sale incurred prior to the Petition Date, as well as legal and other professional fees associated with the sale process for the pipe fabrication business. As of March 31, 2020, we had approximately $8 million of accrued liabilities associated with transaction costs incurred in the three months ended March 31, 2020. Transaction costs for the three months ended March 31, 2019 were $4 million and primarily related to professional fees associated with the development of plans to sell our non-core industrial storage tank and pipe fabrication businesses. We subsequently terminated our plans to sell our industrial storage tank business. Transaction costs are recorded within our Corporate operating results.

RESTRUCTURING AND INTEGRATION COSTS AND TRANSACTION COSTS

3 Months Ended

Mar. 31, 2020

Restructuring And Related Activities [Abstract]

RESTRUCTURING AND INTEGRATION COSTS AND TRANSACTIONS COSTS

NOTE 10—RESTRUCTURING AND INTEGRATION COSTS AND TRANSACTION COSTS

Restructuring and Integration Costs

Restructuring and integration costs for the three months ended March 31, 2020 were $14 million and primarily included stock compensation expense and accruals for management incentive and retention programs implemented as a result of the Chapter 11 Cases. Stock compensation is associated with our equity compensation plans. The provisions of the RSA and the Plan of Reorganization contemplate that the obligations to issue securities under our equity compensation plans will be cancelled and discharged in connection with the Chapter 11 Cases. For further discussion see Note 18, Stockholders’ Equity and Equity-Based Incentive Plans.

Restructuring and integration costs for the three months ended March 31, 2019 were $69 million and primarily related to costs associated with our Combination profitability initiative, launched in the second quarter of 2018, with the goal of realizing cost savings across the combined business.

Restructuring and integration costs are recorded within our Corporate operating results.

Transaction Costs

Transaction costs for the three months ended March 31, 2020 were $35 million and primarily related to professional and other fees associated with the Chapter 11 Cases and the Lummus technology business sale incurred prior to the Petition Date, as well as legal and other professional fees associated with the sale process for the pipe fabrication business. As of March 31, 2020, we had approximately $8 million of accrued liabilities associated with transaction costs incurred in the three months ended March 31, 2020.

Transaction costs for the three months ended March 31, 2019 were $4 million and primarily related to professional fees associated with the development of plans to sell our non-core industrial storage tank and pipe fabrication businesses. We subsequently terminated our plans to sell our industrial storage tank business.

Transaction costs are recorded within our Corporate operating results.