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REPOSITIONING AND OTHER CHARGES
 6 Months Ended
Jun. 30, 2022
Restructuring and Related Activities [Abstract]  
REPOSITIONING AND OTHER CHARGES REPOSITIONING AND OTHER CHARGES  
A summary of repositioning and other charges follows:
Three Months Ended June 30,Six Months Ended June 30,
 2022202120222021
Severance$25 $32 $32 $60 
Asset impairments25 45 148 87 
Exit costs41 15 58 64 
Reserve adjustments(37)(22)(52)(21)
Total net repositioning charge54 70 186 190 
Asbestos related litigation charges, net of insurance and reimbursements40 23 86 44 
Probable and reasonably estimable environmental liabilities, net of reimbursements2 6 16 11 
Other131 2 326 (3)
Total net repositioning and other charges$227 $101 $614 $242 
The following table summarizes the pretax distribution of total net repositioning and other charges by classification:
 Three Months Ended June 30,Six Months Ended June 30,
 2022202120222021
Cost of products and services sold$145 $87 $344 $185 
Selling, general and administrative expenses25 14 213 57 
Other (income) expense57 — 57 — 
 $227 $101 $614 $242 
The following table summarizes the pretax impact of total net repositioning and other charges by segment. These amounts are excluded from segment profit as described in Note 17 Segment Financial Data:
Three Months Ended June 30,Six Months Ended June 30,
 2022202120222021
Aerospace$15 $9 $36 $57 
Honeywell Building Technologies23 (1)37 4 
Performance Materials and Technologies88 2 247 7 
Safety and Productivity Solutions15 59 142 96 
Corporate and All Other86 32 152 78 
 $227 $101 $614 $242 
In the three months ended June 30, 2022, the Company recognized gross repositioning charges totaling $91 million, including severance costs of $25 million related to workforce reductions of 468 manufacturing and administrative positions primarily in our Safety and Productivity Solutions segment. The workforce reductions were primarily related to our productivity and ongoing functional transformation initiatives. The repositioning charge included asset impairments of $25 million related to the write-down of certain manufacturing equipment. The repositioning charge also included exit costs of $41 million primarily related to current period exit costs incurred for new and previously approved repositioning projects and closure obligations associated with site transitions in our Performance Materials and Technologies and Aerospace segments. Also, $37 million of previously established reserves, primarily for severance, were returned to income due to adjustments to the scope of previously announced repositioning actions.
In the three months ended June 30, 2021, the Company recognized gross repositioning charges totaling $92 million, including severance costs of $32 related to workforce reductions of 3,628 manufacturing and administrative positions mainly in our Safety and Productivity Solutions segment. The workforce reductions were primarily related to the re-alignment of a product line in our Safety and Productivity Solutions segment and to our productivity and ongoing functional transformation initiatives. The repositioning charge included asset impairments of $45 million primarily related to the write-down of certain manufacturing equipment. The repositioning charge also included exit costs of $15 million primarily for current period exit costs incurred for previously approved repositioning projects. Also, $22 million of previously established reserves, primarily for severance, were returned to income due to adjustments to the scope of previously announced repositioning actions.
In the six months ended June 30, 2022, the Company recognized gross repositioning charges totaling $238 million primarily related to closing and relocating the production of certain respiratory manufacturing from a U.S.-based facility to a non-U.S facility in our Safety Productivity and Solutions segment, productivity and ongoing functional transformation initiatives, and other site transitions. The repositioning charge included asset impairments of $148 million related to the write-down of certain manufacturing equipment. The repositioning charge included exit costs of $58 million primarily related to current period exit costs incurred for new and previously approved repositioning projects and closure obligations associated with site transitions in our Performance Materials and Technologies and Aerospace segments. The repositioning charge also included severance costs of $32 million related to workforce reductions of 1,664 manufacturing and administrative positions across our segments. The workforce reductions were primarily related to cost savings actions taken in connection with our productivity and ongoing functional transformation initiatives and to site transitions to more cost-effective locations. Also, $52 million of previously established reserves, primarily for severance, were returned to income due to adjustments to the scope of previously announced repositioning actions.
In the six months ended June 30, 2021, the Company recognized gross repositioning charges totaling $211 million including severance costs of $60 million related to workforce reductions of 4,649 manufacturing and administrative positions mainly in the Company's Safety and Productivity Solutions and Aerospace segments. The workforce reductions were primarily related to the re-alignment of a product line in our Safety and Productivity Solutions segment, site transitions, mainly in Aerospace, to more cost-effective locations, and our productivity and ongoing functional transformation initiatives. The repositioning charge included asset impairments of $87 million primarily related to the write-down of certain manufacturing and other equipment. The repositioning charge included exit costs of $64 million primarily for current period exit costs incurred for previously approved repositioning projects, closure obligations associated with site transitions, and lease obligations for equipment. Also, $21 million of previously established reserves, primarily for severance, were returned to income due to adjustments to the scope of previously announced repositioning actions.
The following table summarizes the status of the Company's total repositioning reserves:
Severance
Costs		Asset
Impairments		Exit
Costs		Total
Balance at December 31, 2021
$289 $— $122 $411 
Charges32 148 58 238 
Usage - cash(79)— (78)(157)
Usage - noncash— (140)— (140)
Foreign currency translation4 — — 4 
Adjustments(38)(8)(6)(52)
Balance at June 30, 2022
$208 $— $96 $304 
Certain repositioning projects will recognize exit costs in future periods when the actual liability is incurred. Such exit costs incurred in the six months ended June 30, 2022 and 2021, were $31 million and $20 million, respectively.
During the three and six months ended June 30, 2022, the Company recognized Other charges of $124 million and $307 million, respectively. The Other charges included costs related to the initial suspension of substantially all of our sales, distribution and service activities in Russian and Belarus (the Suspension) and the Company’s plan to wind down existing businesses and operations in Russia due to the ongoing Russia-Ukraine conflict (the Wind down). Through the Wind down of our businesses and operations, we will seek to collect outstanding accounts receivables, liquidate our inventory and fixed assets, negotiate and settle existing contractual obligations, trade payables and guarantees, and terminate and payout severance to impacted employees.
Other charges include costs recorded by all segments, with the most significant impact within the Performance Materials and Technologies segment. The Other charges include costs recorded in Cost of products sold, Selling, general and administrative expenses, or Other (income) expense on the Consolidated Statement of Operations, based on the nature of each specific charge or accrual of reserve. For the three months ended June 30, 2022, Cost of products and services sold includes $60 million primarily related to inventory reserves and the write-down of other assets, Selling, general and administrative includes $7 million primarily related to employee severance, and Other (income) expense includes $57 million related to foreign exchange revaluation on an intercompany loan with a Russian affiliate and impairment of property, plant and equipment. For the six months ended June 30, 2022, Cost of products and services sold includes $60 million primarily related to inventory reserves and the write-down of other assets, Selling, general and administrative includes $190 million primarily related to reserves against outstanding accounts receivable and contract assets, impairment of intangible assets, the write-down of other assets, and employee severance, and Other (income) expense includes $57 million related to foreign exchange revaluation on an intercompany loan with a Russian affiliate and impairment of property, plant and equipment. For the three and six months ended June 30, 2022, the Other charges does not include a $2 million tax valuation allowance recorded to Tax expense on the Consolidated Statement of Operations, directly attributable to our Wind down of businesses and operations in Russia.
Given the uncertainty inherent in our remaining obligations related to our contracts with Russian counterparties, we do not believe it is possible to develop estimates of reasonably possible loss in excess of current accruals for these matters (other than as specifically set forth above). Based on available information to date, the Company’s estimate of potential future losses or other contingencies related to Suspension and Wind down activities, including any guarantee payments or any litigation costs or as otherwise related to our Wind down in Russia, could adversely affect the Company's consolidated results of operations in the periods recognized but would not be material with respect to the Company's consolidated financial position. See Note 14 Commitments and Contingencies for a discussion of the recognition and measurement of estimate for contingencies.