Restructuring Related Activities (Tables)

6 Months Ended

Jun. 30, 2015

Restructuring and Related Cost [Line Items]

Restructuring and related costs

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, 2015
(in millions)	Termination Benefits			Accelerated Depreciation		Transfer Costs		Fixed Asset Write-offs		Other		Total
Restructuring charges	$	3		$	—	$	—	$	—	$	—	$	3
Restructuring-related expenses:
Cost of products sold	—			—		8		—		—		8
Selling, general and administrative expenses	—			1		—		—		3		4
	—			1		8		—		3		12
	$	3		$	1	$	8	$	—	$	3	$	15
(in millions)	Termination Benefits			Accelerated Depreciation		Transfer Costs		Fixed Asset Write-offs		Other		Total
2014 Restructuring plan	$	3		$	1	$	8	$	—	$	3	$	15
2011 Restructuring plan (including the Expansion)	—			—		—		—		—		—
	$	3		$	1	$	8	$	—	$	3	$	15
Three Months Ended June 30, 2014
(in millions)	Termination Benefits			Accelerated Depreciation		Transfer Costs		Fixed Asset Write-offs		Other		Total
Restructuring charges	$	8		$	—	$	—	$	—	$	7	$	15
Restructuring-related expenses:
Cost of products sold	—			—		4		—		—		4
Selling, general and administrative expenses	—			1		—		—		5		6
	—			1		4		—		5		10
	$	8		$	1	$	4	$	—	$	12	$	25
(in millions)	Termination Benefits			Accelerated Depreciation		Transfer Costs		Fixed Asset Write-offs		Other		Total
2014 Restructuring plan	$	10		$	1	$	4	$	—	$	12	$	27
2011 Restructuring plan (including the Expansion)	(2		)	—		—		—		—		(2		)
	$	8		$	1	$	4	$	—	$	12	$	25

Six Months Ended June 30, 2015
(in millions)	Termination Benefits			Accelerated Depreciation		Transfer Costs		Fixed Asset Write-offs		Other		Total
Restructuring charges	$	8		$	—	$	—	$	—	$	1	$	9
Restructuring-related expenses:
Cost of products sold	—			—		16		—		—		16
Selling, general and administrative expenses	—			2		—		—		10		12
	—			2		16		—		10		28
	$	8		$	2	$	16	$	—	$	11	$	37
(in millions)	Termination Benefits			Accelerated Depreciation		Transfer Costs		Fixed Asset Write-offs		Other		Total
2014 Restructuring plan	$	11		$	2	$	16	$	—	$	11	$	40
2011 Restructuring plan (including the Expansion)	(3		)	—		—		—		—		(3		)
	$	8		$	2	$	16	$	—	$	11	$	37
Six Months Ended June 30, 2014
(in millions)	Termination Benefits			Accelerated Depreciation		Transfer Costs		Fixed Asset Write-offs		Other		Total
Restructuring charges	$	19		$	—	$	—	$	—	$	16	$	35
Restructuring-related expenses:
Cost of products sold	—			—		6		—		—		6
Selling, general and administrative expenses	—			2		—		—		10		12
	—			2		6		—		10		18
	$	19		$	2	$	6	$	—	$	26	$	53
(in millions)	Termination Benefits			Accelerated Depreciation		Transfer Costs		Fixed Asset Write-offs		Other		Total
2014 Restructuring plan	$	19		$	2	$	6	$	—	$	23	$	50
2011 Restructuring plan (including the Expansion)	—			—		—		—		3		3
	$	19		$	2	$	6	$	—	$	26	$	53

Cumulative restructuring charges

(in millions)	2014 Restructuring plan		2011 Restructuring plan (including the Expansion)			Total
Termination benefits	$	81	$	135		$	216
Net loss (gain) on fixed asset disposals	—		(1		)	(1		)
Other	26		113			139
Total restructuring charges	107		247			354
Accelerated depreciation	7		5			12
Transfer costs	40		—			40
Other	29		34			63
Restructuring-related expenses	76		39			115
	$	183	$	286		$	469

Cash payments associated with restructuring initiatives

We made cash payments of $20 million in the second quarter of 2015 and $46 million in the first half of2015 associated with restructuring initiatives pursuant to these plans, and, as of June 30, 2015, we had made total cash payments of $426 million related to our 2014 Restructuring plan and 2011 Restructuring plan (including the Expansion) since committing to each plan. These payments were made using cash generated from operations, and are comprised of the following:

(in millions)	2014 Restructuring plan		2011 Restructuring plan (including the Expansion)		Total
Three Months Ended June 30, 2015
Termination benefits	$	9	$	—	$	9
Transfer costs	8		—		8
Other	3		—		3
	$	20	$	—	$	20
Six Months Ended June 30, 2015
Termination benefits	$	18	$	—	$	18
Transfer costs	16		—		16
Other	12		—		12
	$	46	$	—	$	46
Program to Date
Termination benefits	$	49	$	133	$	182
Transfer costs	40		—		40
Other	50		154		204
	$	139	$	287	$	426

Summary of accrued expenses within accompanying unaudited condensed consolidated balance sheets

The following is a rollforward of the termination benefit liability associated with our 2014 Restructuring plan and 2011 Restructuring plan (including the Expansion), which is reported as a component of accrued expenses included in our accompanying unaudited condensed balance sheets:

(in millions)	2014 Restructuring plan			2011 Restructuring plan (including the Expansion)			Total
Accrued as of December 31, 2014	$	39		$	4		$	43
Charges (credits)	11			(3		)	8
Cash payments	(18		)	—			(18		)
Other	—			(1		)	(1		)
Accrued as of June 30, 2015	$	32		$	—		$	32

2014 Restructuring plan [Member]

Restructuring and Related Cost [Line Items]

Restructuring and related costs

The following table provides a summary of our estimates of costs associated with the 2014 Restructuring plan by major type of cost:

Type of cost	Total estimated amount expected to be incurred
Restructuring charges:
Termination benefits	$115 million to $135 million
Other (1)	$25 million to $35 million
Restructuring-related expenses:
Other (2)	$110 million to $130 million
	$250 million to $300 million

(1) Consists primarily of consulting fees and costs associated with contract cancellations.

(2) Comprised of other costs directly related to the 2014 Restructuring plan, including program management, accelerated depreciation, and costs to transfer product lines among facilities.

2011 Restructuring Plan [Member]

Restructuring and Related Cost [Line Items]

Restructuring and related costs

The following provides a summary of our total costs associated with the 2011 Restructuring plan, including the Expansion, by major type of cost:

Type of cost	Total amounts incurred
Restructuring charges:
Termination benefits	$135 million
Other (1)	$112 million
Restructuring-related expenses:
Other (2)	$39 million
	$286 million

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