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Restructuring and impairment charges (Tables)
 3 Months Ended
Mar. 31, 2024
Restructuring and Related Activities [Abstract]  
Summary Of Current Cost Estimates By Major Type Of Cost Table The following table provides a summary of our cost estimates and other information associated with these plans:
2023 Restructuring plan
2023 Footprint Realignment plan
Plan expense estimates:(Dollars in millions)
Restructuring charges (1)
$12 to $15
$4 to $6
Restructuring related charges (2) (3)
$3 to $4
$7 to $9
Total restructuring and restructuring related charges
$15 to $19
$11 to $15
Other plan estimates:
Expected cash outlays
$15 to $19
$11 to $15
Expected capital expenditures$—
$2 to $3
Other plan information:
Period initiated
December 2023
September 2023
Estimated period of substantial completion
End of 2024
2027
Aggregate restructuring charges$12.7$1.6
Restructuring reserve:
Balance as of March 31, 2024
$7.8$1.5
Restructuring related charges incurred:
Three months ended March 31, 2024
$0.8$0.5
Aggregate restructuring related charges$1.5$0.6
(1)Substantially all of the charges consist of employee termination benefit costs.
(2)2023 Restructuring plan restructuring related charges represent costs that are directly related to the program and consist primarily of retention bonuses offered to certain employees expected to remain with our company after completion of the program. Substantially all of the restructuring related charges are expected to be recognized within selling, general and administrative expenses.
(3)2023 Footprint realignment plan restructuring related charges represent costs that are directly related to the program and principally constitute costs to transfer manufacturing operations to existing lower-cost locations and project management costs. Substantially all of these charges are expected to be recognized within cost of goods sold.
The following table provides a summary of our estimates of restructuring and restructuring related charges by major type of expense associated with the 2024 Footprint realignment plan:

Total estimated amount expected to be incurred
Program expense estimates:
(Dollars in millions)
Restructuring charges (1)
$13 million to $16 million
Restructuring related charges (2)
$20 million to $24 million
Total restructuring and restructuring related charges
$33 million to $40 million
(1)Substantially all of the charges consist of employee termination benefit costs.
(2)Consists of pre-tax charges related to accelerated depreciation and other costs directly related to the plan, primarily project management costs and costs to relocate manufacturing operations and support functions to the new locations. Substantially all of the charges are expected to be recognized within costs of goods sold.
Restructuring and Other Impairment Charges
Restructuring and impairment charges recognized for the three months ended March 31, 2024 and April 2, 2023 consisted of the following:
Three Months Ended March 31, 2024
Termination Benefits
Other Costs (1)
Total
2023 Restructuring plan$155 $47 $202 
2023 Footprint realignment plan155 2 157 
Other restructuring programs (2)
165 25 190 
Restructuring charges475 74 549 
Asset impairment charges— 2,110 2,110 
Restructuring and impairment charges$475 $2,184 $2,659 
Three Months Ended April 2, 2023
Termination Benefits
Other Costs (1)
Total
2022 Restructuring plan$2,133 $73 $2,206 
Respiratory divestiture plan128 12 140 
Other restructuring programs (3)
(314)189 (125)
Restructuring charges$1,947 $274 $2,221 
(1) Other costs include facility closure, contract termination and other exit costs.
(2) Includes activity primarily related to our 2022 and 2021 Restructuring plans.
(3) Includes activity primarily related to our 2014, 2018, and 2019 Footprint realignment plans, all of which have concluded.