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Business Segments and Geographical Information
 12 Months Ended
Dec. 31, 2022
Segment Reporting [Abstract]  
Business Segments and Geographical Information Business Segments and Geographic Information
3M’s businesses are organized, managed and internally grouped into segments based on differences in markets, products, technologies and services. 3M manages its operations in four business segments: Safety and Industrial; Transportation and Electronics; Health Care; and Consumer. 3M’s four business segments bring together common or related 3M technologies, enhancing the development of innovative products and services and providing for efficient sharing of business resources. In July 2022, 3M announced its intention to spin off the Health Care business as a separate public company (see Note 3 for additional information). Transactions among reportable segments are recorded at cost. 3M is an integrated enterprise characterized by substantial intersegment cooperation, cost allocations and inventory transfers. Therefore, management does not represent that these segments, if operated independently, would report the operating income information shown.
3M discloses business segment operating income as its measure of segment profit/loss, reconciled to both total 3M operating income and income before taxes. Business segment operating income excludes certain expenses and income that are not allocated to business segments (as described below in “Corporate and Unallocated”).
Effective in the first quarter of 2022, the measure of segment operating performance used by 3M’s chief operating decision maker (CODM) changed and, as a result, 3M’s disclosed measure of segment profit/loss (business segment operating income (loss) ) was updated. The change to business segment operating income aligns with the update to how the CODM assesses performance and allocates resources for the Company’s business segments. The changes included the items described below. The financial information presented herein reflects the impact of these business segment reporting changes for all periods presented.
Effective in the first quarter of 2022:
Eliminating inclusion of dual credit in measure of segment operating performance
3M business segment operating performance measures were updated to no longer include dual credit to business segments for certain sales and related operating income. Management previously evaluated its business segments based on net sales and operating income performance, including dual credit reporting. 3M reflected additional (“dual”) credit to another business segment when the customer account activity (“sales district”) with respect to the particular product sold to the external customer was provided by a different business segment. For example, privacy screen protection products are primarily sold by the Display Materials and Systems Division within the Transportation and Electronics business segment; however, certain sales districts within the Consumer business segment provide the customer account activity for sales of the product to particular customers. In this example, the non-primary selling segment (Consumer) previously would also have received credit for the associated net sales initiated through its sales district and the related approximate operating income. The offset to the dual credit business segment reporting was reflected as a reconciling item entitled “Elimination of Dual Credit,” such that sales and operating income in total were unchanged.
Reflecting certain litigation-related costs in the Safety and Industrial segment's operating performance measure
3M's business segment operating performance measure with respect to its Safety and Industrial business segment was updated relative to litigation-related costs for non-Aearo and Aearo respirator mask/asbestos litigation matters. Previously, 3M included these costs, when significant, as a special item (as further described below) within Corporate and Unallocated. 3M changed to include all litigation-related costs associated with respirator mask/asbestos litigation matters (along with other Safety and Industrial matters already included therein, such as those related to Combat Arms Earplugs) within the Safety and Industrial business segment. Note, however, that prospectively during the Aearo chapter 11 bankruptcy period (which began in July 2022 — see Note 16) net costs for significant litigation associated with Combat Arms Earplugs and Aearo-respirator mask/asbestos matters are reflected in Corporate and Unallocated.
Business Segment Products
Business SegmentRepresentative revenue-generating activities, products or services
Safety and Industrial
•Industrial abrasives and finishing for metalworking applications
•Autobody repair solutions
•Closure systems for personal hygiene products, masking, and packaging materials
•Electrical products and materials for construction and maintenance, power distribution and electrical original equipment manufacturers (OEMs)
•Structural adhesives and tapes
•Respiratory, hearing, eye and fall protection solutions
•Natural and color-coated mineral granules for shingles
Transportation and Electronics
•Advanced ceramic solutions
•Attachment tapes, films, sound and temperature management for transportation vehicles
•Premium large format graphic films for advertising and fleet signage
•Light management films and electronics assembly solutions
•Packaging and interconnection solutions
•Reflective signage for highway, and vehicle safety
Health Care
•Health care procedure coding and reimbursement software
•Skin, wound care, and infection prevention products and solutions
•Dentistry and orthodontia solutions
•Filtration and purification systems
Consumer
•Consumer bandages, braces, supports and consumer respirators
•Cleaning products for the home
•Retail abrasives, paint accessories, car care DIY products, picture hanging and consumer air quality solutions
•Stationery products

Some seasonality impacts this business segment related to back-to-school, generally in the third quarter of each year
Business Segment Information
(Millions)
Net Sales202220212020
Safety and Industrial$11,604 $11,981 $10,972 
Transportation and Electronics8,902 9,262 8,406 
Health Care8,421 8,597 7,832 
Consumer5,298 5,513 4,976 
Corporate and Unallocated4 2 (2)
Total Company$34,229 $35,355 $32,184 
Operating Performance202220212020
Safety and Industrial$1,199 $2,466 $2,588 
Transportation and Electronics1,012 1,880 1,701 
Health Care1,815 2,037 1,662 
Consumer994 1,162 1,119 
Total business segment operating income5,020 7,545 7,070 
Corporate and Unallocated
Corporate special items:
Net costs for significant litigation(877)(214)(148)
Divestiture costs (60)— — 
Gain on business divestitures 2,724 — 389 
Divestiture-related restructuring actions(41)— (55)
Russia exit charges(109)— — 
Total corporate special items1,637 (214)186 
Other corporate expense - net(118)38 (95)
Total Corporate and Unallocated1,519 (176)91 
Total Company operating income6,539 7,369 7,161 
Other expense/(income), net147 165 366 
Income before income taxes$6,392 $7,204 $6,795 
AssetsDepreciation & AmortizationCapital Expenditures
(Millions)20222021202220212020202220212020
Safety and Industrial$11,730 $11,744 $566 $593 $562 $512 $339 $451 
Transportation and Electronics6,453 6,999 410 419 429 562 453 454 
Health Care13,343 14,055 623 636 626 272 249 251 
Consumer2,753 2,783 148 147 140 146 109 120 
Corporate and Unallocated12,176 11,491 84 120 154 257 453 225 
Total Company$46,455 $47,072 $1,831 $1,915 $1,911 $1,749 $1,603 $1,501 
Assets subject to attribution to business segments largely include accounts receivable; inventories; property, plant and equipment; goodwill; intangible assets; and certain limited other assets. All other items are reflected in Corporate and Unallocated. Accounts receivable and inventory are attributed based on underlying sales or activity. Property, plant and equipment are attributed to a particular business segment based on that item’s primary user while certain items such as corporate-shared headquarters/administrative centers, laboratories, distribution centers and enterprise software systems are reflected in Corporate and Unallocated. Intangible assets and goodwill are largely directly associated with a particular reporting unit and attributed on that basis. Business segment depreciation reflected above is based on the underlying usage of assets (while the particular asset itself may be entirely reflected within a different business segment’s asset balance as its primary user). This depreciation also includes allocated depreciation associated with a number of the assets reflected in Corporate and Unallocated as described above.
Corporate and Unallocated
Corporate and Unallocated operating income includes “corporate special items” and “other corporate expense-net”. Corporate special items include net costs for significant litigation associated with Combat Arms Earplugs and Aearo-respirator mask/asbestos matters during the chapter 11 bankruptcy period (which began in July 2022) and with PFAS-related other environmental matters (see Note 16). Corporate special items also include divestiture costs, gain/loss on business divestitures (see Note 3), divestiture-related restructuring costs (see Note 5), and Russia exit costs (see Note 15). Divestiture costs include costs related to separating and divesting substantially an entire business segment of 3M following public announcement of its intended divestiture. Other corporate expense-net includes items such as net costs related to limited unallocated corporate staff and centrally managed material resource centers of expertise costs, corporate philanthropic activity, and other net costs that 3M may choose not to allocate directly to its business segments. Other corporate expense-net also includes costs and income from transition supply, manufacturing, and service arrangements with Neogen Corporation following the 2022 split-off of 3M's Food Safety business and with the acquirer of the former Drug Delivery business following its 2020 divestiture. Items classified as revenue from this activity are included in Corporate and Unallocated net sales. Because Corporate and Unallocated includes a variety of miscellaneous items, it is subject to fluctuation on a quarterly and annual basis.
Geographic Information
Geographic area information is used by the Company as a secondary performance measure to manage its businesses. Export sales and certain income and expense items are generally reported within the geographic area where the final sales to 3M customers are made. Refer to Note 2 for geographic net sales.
Property, Plant and Equipment - net
(Millions)20222021
Americas$6,066 $5,864 
Asia Pacific1,389 1,582 
Europe, Middle East and Africa1,723 1,983 
Total Company$9,178 $9,429 
United States net property, plant and equipment (PP&E) was $5,662 million and $5,484 million at December 31, 2022 and 2021, respectively. China/Hong Kong net property, plant and equipment (PP&E) was $518 million and $578 million at December 31, 2022 and 2021, respectively.