Restructuring Related Activities (Tables)

6 Months Ended

Jun. 30, 2013

Restructuring and Related Cost [Line Items]

Impact of restructuring costs on the accompanying financial statements

Six Months Ended June 30, 2013
(in millions)	Termination Benefits			Accelerated Depreciation		Transfer Costs		Fixed Asset Write-offs			Other		Total
Restructuring charges	$	21		$	—	$	—	$	(16	)	$	31	$	36
Restructuring-related expenses:
Cost of products sold	—			—		—		—			—		—
Selling, general and administrative expenses	—			1		—		—			9		10
	—			1		—		—			9		10
	$	21		$	1	$	—	$	(16	)	$	40	$	46
(in millions)	Termination Benefits			Accelerated Depreciation		Transfer Costs		Fixed Asset Write-offs			Other		Total
2011 Restructuring plan	$	25		$	1	$	—	$	(16	)	$	40	$	50
2010 Restructuring plan	—			—		—		—			—		—
Plant Network Optimization program	(4		)	—		—		—			—		(4		)
	$	21		$	1	$	—	$	(16	)	$	40	$	46
Six Months Ended June 30, 2012
(in millions)	Termination Benefits			Accelerated Depreciation		Transfer Costs		Fixed Asset Write-offs			Other		Total
Restructuring charges	$	20		$	—	$	—	$	—		$	19	$	39
Restructuring-related expenses:
Cost of products sold	—			—		6		—			—		6
Selling, general and administrative expenses	—			—		—		—			5		5
	—			—		6		—			5		11
	$	20		$	—	$	6	$	—		$	24	$	50
(in millions)	Termination Benefits			Accelerated Depreciation		Transfer Costs		Fixed Asset Write-offs			Other		Total
2011 Restructuring plan	$	22		$	—	$	—	$	—		$	21	$	43
2010 Restructuring plan	(2		)	—		—		—			3		1
Plant Network Optimization program	—			—		6		—			—		6
	$	20		$	—	$	6	$	—		$	24	$	50

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

Three Months Ended June 30, 2013
(in millions)	Termination Benefits			Accelerated Depreciation		Transfer Costs		Fixed Asset Write-offs		Other		Total
Restructuring charges	$	13		$	—	$	—	$	—	$	13	$	26
Restructuring-related expenses:
Cost of products sold	—			—		—		—		—		—
Selling, general and administrative expenses	—			1		—		—		4		5
	—			1		—		—		4		5
	$	13		$	1	$	—	$	—	$	17	$	31
(in millions)	Termination Benefits			Accelerated Depreciation		Transfer Costs		Fixed Asset Write-offs		Other		Total
2011 Restructuring plan	$	15		$	1	$	—	$	—	$	17	$	33
2010 Restructuring plan	—			—		—		—		—		—
Plant Network Optimization program	(2		)	—		—		—		—		(2		)
	$	13		$	1	$	—	$	—	$	17	$	31
Three Months Ended June 30, 2012
(in millions)	Termination Benefits			Accelerated Depreciation		Transfer Costs		Fixed Asset Write-offs		Other		Total
Restructuring charges	$	22		$	—	$	—	$	—	$	6	$	28
Restructuring-related expenses:
Cost of products sold	—			—		2		—		—		2
Selling, general and administrative expenses	—			—		—		—		3		3
	—			—		2		—		3		5
	$	22		$	—	$	2	$	—	$	9	$	33
(in millions)	Termination Benefits			Accelerated Depreciation		Transfer Costs		Fixed Asset Write-offs		Other		Total
2011 Restructuring plan	$	20		$	—	$	—	$	—	$	8	$	28
2010 Restructuring plan	—			—		—		—		1		1
Plant Network Optimization program	2			—		2		—		—		4
	$	22		$	—	$	2	$	—	$	9	$	33

Cumulative restructuring charges

The following presents these costs by major type and by plan:

(in millions)	2011 Restructuring plan (including the Expansion)		2010 Restructuring plan		Plant Network Optimization Program		Total
Termination benefits	$	125	$	90	$	31	$	246
Fixed asset write-offs	—		11		—		11
Other	83		51		—		134
Total restructuring charges	208		152		31		391
Accelerated depreciation	—		—		22		22
Transfer costs	—		—		74		74
Other	26		8		—		34
Restructuring-related expenses	26		8		96		130
	$	234	$	160	$	127	$	521

Cash payments associated with restructuring initiatives

Payments were made using cash generated from operations, and are comprised of the following:

(in millions)	2011 Restructuring plan (including the Expansion)		2010 Restructuring plan		Plant Network Optimization Program		Total
Three Months Ended June 30, 2013
Termination benefits	$	11	$	—	$	—	$	11
Transfer costs	—		—		—		—
Other	13		—		—		13
	$	24	$	—	$	—	$	24
Six Months Ended June 30, 2013
Termination benefits	$	33	$	—	$	1	$	34
Transfer costs	—		—		—		—
Other	37		—		—		37
	$	70	$	—	$	1	$	71
Program to Date
Termination benefits	$	96	$	90	$	30	$	216
Transfer costs	—		—		73		73
Other	102		55		—		157
	$	198	$	145	$	103	$	446

Summary of accrued expenses within accompanying unaudited condensed consolidated balance sheets

The following is a rollforward of the termination benefit liability associated with our 2011 Restructuring plan (including the Expansion), 2010 Restructuring plan and Plant Network Optimization program, since the inception of the respective plans, which is reported as a component of accrued expenses included in our accompanying unaudited condensed balance sheets:

	Restructuring Plan Termination Benefits
(in millions)	2011			2010			Plant Network Optimization			Total
Accrued as of December 31, 2012	$	36		$	3		$	9		$	48
Charges (credits)	25			—			(4		)	21
Cash payments	(33		)	—			(1		)	(34		)
Other adjustments	—			(3		)	—			(3		)
Accrued as of June 30, 2013	$	28		$	—		$	4		$	32

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 2011 Restructuring plan, including the Expansion, by major type of cost:

Type of cost	Total estimated amount expected to be incurred
Restructuring charges:
Termination benefits	$185 million to $210 million
Other (1)	$70 million to $90 million
Restructuring-related expenses:
Other (2)	$45 million to $55 million
	$300 million to $355 million

(1) Includes primarily consulting fees, gains and losses on disposals of fixed assets and costs associated with contractual cancellations.

(2) Comprised of other costs directly related to the 2011 Restructuring plan, including the Expansion, such as program management, accelerated depreciation, retention and infrastructure-related costs.

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 costs associated with the 2010 Restructuring plan by major type of cost:

Type of cost	Total amount incurred
Restructuring charges:
Termination benefits	$90 million
Fixed asset write-offs	$11 million
Other (1)	$51 million
Restructuring-related expenses:
Other (2)	$8 million
	$160 million

(1) Includes primarily consulting fees and costs associated with contractual cancellations.

(2) Comprised of other costs directly related to the 2010 Restructuring plan, including accelerated depreciation and infrastructure-related costs.

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	$33 million
Restructuring-related expenses:
Accelerated depreciation	$22 million
Transfer costs (1)	$75 million
	$130 million

(1) Consists primarily of costs to transfer product lines among facilities, including costs of transfer teams, freight, idle facility and product line validations.