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Restructuring Related Activities (Tables)

12 Months Ended

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2009

Restructuring and Related Cost [Line Items]

Impact of restructuring costs on the accompanying financial statements

The following presents these costs by major type and line item within our accompanying consolidated statements of operations, as well as by program:



Year Ended December 31, 2011
(in millions)	Termination Benefits		Retention Incentives	Accelerated Depreciation		Transfer Costs		Fixed Asset Write-offs	Other		Total
Restructuring charges	$	55							$	34	$	89
Restructuring-related expenses:
Cost of products sold				$	9	$	27				36
Selling, general and administrative expenses									4		4
				9		27			4		40
	$	55		$	9	$	27		$	38	$	129

(in millions)	Termination Benefits		Retention Incentives	Accelerated Depreciation		Transfer Costs		Fixed Asset Write-offs	Other		Total
2011 Restructuring plan	$	21							$	14	$	35
2010 Restructuring plan	24			$	1				24		49
Plant Network Optimization program	10			8		$	27				45
	$	55		$	9	$	27		$	38	$	129



Year Ended December 31, 2010
(in millions)	Termination Benefits		Retention Incentives	Accelerated Depreciation		Transfer Costs		Fixed Asset Write-offs		Other		Total
Restructuring charges	$	70						$	11	$	35	$	116
Restructuring-related expenses:
Cost of products sold				$	7	$	41					48
Selling, general and administrative expenses										5		5
				7		41				5		53
	$	70		$	7	$	41	$	11	$	40	$	169

(in millions)	Termination Benefits		Retention Incentives	Accelerated Depreciation		Transfer Costs		Fixed Asset Write-offs		Other		Total
2010 Restructuring plan	$	66						$	11	$	33	$	110
Plant Network Optimization program	4			$	7	$	28					39
2007 Restructuring plan						13				7		20
	$	70		$	7	$	41	$	11	$	40	$	169



Year Ended December 31, 2009
(in millions)	Termination Benefits		Retention Incentives		Accelerated Depreciation		Transfer Costs		Fixed Asset Write-offs		Other		Total
Restructuring charges	$	34							$	13	$	16	$	63
Restructuring-related expenses:
Cost of products sold			$	5	$	8	$	37					50
Selling, general and administrative expenses			10		3						1		14
Research and development expenses			3										3
			18		11		37				1		67
	$	34	$	18	$	11	$	37	$	13	$	17	$	130

(in millions)	Termination Benefits		Retention Incentives		Accelerated Depreciation		Transfer Costs		Fixed Asset Write-offs		Other		Total
Plant Network Optimization program	$	22			$	6	$	12					$	40
2007 Restructuring plan	12		$	18	5		25		$	13	$	17	90
	$	34	$	18	$	11	$	37	$	13	$	17	$	130

Cash payments associated with restructuring initiatives

We made cash payments of $114 million in 2011 associated with restructuring initiatives pursuant to these plans, and have made total cash payments of $223 million related to our 2011 Restructuring plan, 2010 Restructuring plan and Plant Network Optimization program since committing to each plan. Each of these payments was made using cash generated from operations, and are comprised of the following:



(in millions)	2011 Restructuring plan		2010 Restructuring plan		Plant Network Optimization		Total
Year Ended December 31, 2011
Termination benefits	$	3	$	39	$	3	$	45
Transfer costs					27		27
Other	10		32				42
	$	13	$	71	$	30	$	114

Program to Date
Termination benefits	$	3	$	84	$	3	$	90
Transfer costs					67		67
Other	10		56				66
	$	13	$	140	$	70	$	223

We also made cash payments of $4 million during 2011 associated with our 2007 Restructuring plan and have made total cash payments of $374 million related to the 2007 Restructuring plan since committing to the plan in the fourth quarter of 2007.

Summary of accrued expenses within accompanying unaudited condensed consolidated balance sheets

in our accompanying consolidated balance sheets:



																			Plant Network
	2011 Restructuring plan									2010 Restructuring plan									Optimization

(in millions)	Termination Benefits			Other			Subtotal			Termination Benefits			Other			Subtotal			Termination Benefits			Total
Accrued as of December 31, 2008
Charges																			$	22		$	22
Cash payments
Accrued as of December 31, 2009																			22			22
Charges										$	66		$	28		$	94		4			98
Cash payments										(45		)	(20		)	(65		)				(65		)
Accrued as of December 31, 2010										21			8			29			26			55
Charges	$	21		$	13		$	34		24			24			48			10			92
Cash payments	(3		)	(10		)	(13		)	(39		)	(32		)	(71		)	(3		)	(87		)
Accrued as of December 31, 2011	$	18		$	3		$	21		$	6		$	—		$	6		$	33		$	60

The remaining restructuring liability associated with our 2007 Restructuring plan was $6 million as of December 31, 2011.

Cumulative Restructuring Charges [Text Block]

We have incurred cumulative restructuring charges related to our 2011 Restructuring plan, 2010 Restructuring plan and Plant Network Optimization program of $220 million and restructuring-related costs of $98 million since we committed to each plan. The following presents these costs by major type and by plan:



(in millions)	2011 Restructuring plan		2010 Restructuring plan		Plant Network Optimization		Total
Termination benefits	$	21	$	90	$	36	$	147
Fixed asset write-offs			11				11
Other	13		49				62
Total restructuring charges	34		150		36		220
Accelerated depreciation			1		21		22
Transfer costs					67		67
Other	1		8				9
Restructuring-related expenses	1		9		88		98
	$	35	$	159	$	124	$	318

2011 Restructuring Plan [Member]

Restructuring and Related Cost [Line Items]

Impact of restructuring costs on the accompanying financial statements

The following provides a summary of our expected total costs associated with the plan by major type of cost:



Type of cost	Total estimated amount expected to be incurred
Restructuring charges:
Termination benefits	$125 million to $150 million
Other (1)	$20 million to $40 million
Restructuring-related expenses:
Other (2)	$10 million to $20 million
	$155 million to $210 million

2010 Restructuring Plan [Member]

Restructuring and Related Cost [Line Items]

Impact of restructuring costs on the accompanying financial statements

The following provides a summary of our expected total costs associated with the plan by major type of cost:



Type of cost	Total estimated amount expected to be incurred
Restructuring charges:
Termination benefits	$95 million to $100 million
Fixed asset write-offs	$10 million to $15 million
Other (1)	$50 million to $55 million
Restructuring-related expenses:
Other (2)	$10 million to $15 million
	$165 million to $185 million

Plant Network Optimization [Member]

Restructuring and Related Cost [Line Items]

Impact of restructuring costs on the accompanying financial statements

The following provides a summary of our estimates of costs associated with the Plant Network Optimization program by major type of cost:



Type of cost	Total estimated amount expected to be incurred
Restructuring charges:
Termination benefits	$35 million to $40 million

Restructuring-related expenses:
Accelerated depreciation	$20 million to $25 million
Transfer costs (1)	$75 million to $80 million
	$130 million to $145 million

- Definition

Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost.

+ References+ Details