Restructuring Actions (Tables)

12 Months Ended

Dec. 31, 2022

The related restructuring charges for periods presented were recorded in the income statement as follows:



(Millions)	2022		2021		2020
Cost of sales	$	—	$	19	$	51
Selling, general and administrative expenses	12		88		79
Research, development and related expenses	6		17		7
Total operating income impact	$	18	$	124	$	137

The business segment operating income impact of these restructuring charges is summarized as follows:



	2022		2021		2020
(Millions)	Employee-Related		Employee-Related		Employee Related		Asset-Related and Other		Total

Safety and Industrial	$	2	$	30	$	36	$	7	$	43
Transportation and Electronics	4		24		16		12		28
Health Care	2		21		23		3		26
Consumer	2		7		10		1		11
Corporate and Unallocated	8		42		16		13		29
Total Operating Expense	$	18	$	124	$	101	$	36	$	137

The divestiture-related restructuring actions were recorded in the income statement as follows:


(Millions)	2022
Cost of sales	$	3
Selling, general and administrative expenses	36
Research, development and related expenses	2
Total operating income impact	$	41

Restructuring actions, including cash and non-cash impacts, follow:


(Millions)	Employee-Related		Asset-Related and Other		Total
Expense incurred in the fourth quarter of 2020	$	101	$	36	$	137
Non-cash changes	—		(36)		(36)
Accrued restructuring action balances as of December 31, 2020	101		—		101
Incremental expense incurred in 2021	124		—		124
Cash payments	(127)		—		(127)
Adjustments	(11)		—		(11)
Accrued restructuring action balance as of December 31, 2021	87		—		87
Incremental expense incurred in the first quarter of 2022	18		—		18
Cash payments	(84)		—		(84)
Adjustments	(9)		—		(9)
Accrued restructuring action balances as of June 30, 2022	$	12	$	—	$	12

Divestiture-related restructuring actions, including cash impacts, follow:


(Millions)	Employee-Related
Expense incurred in the third quarter of 2022	41
Cash payments	(31)
Accrued restructuring action balances as of December 31, 2022	$	10

The divestiture-related restructuring actions were recorded in the income statement as follows:


(Millions)	2020
Cost of sales	$	42
Selling, general and administrative expenses	12
Research, development and related expenses	1
Total operating income impact	$	55

Divestiture-related restructuring actions, including cash and non-cash impacts, follow:


(Millions)	Employee-Related		Asset-Related and Other		Total
Expense incurred in the second quarter of 2020	$	32	$	23	$	55
Non-cash changes	—		(14)		(14)
Cash payments	(14)		—		(14)
Adjustments	(3)		—		(3)
Accrued restructuring action balance as of December 31, 2020	15		9		24
Cash Payments	(5)		—		(5)
Adjustments	(1)		—		(1)
Accrued restructuring action balance as of June 30, 2021	$	9	$	9	$	18

The restructuring charges were recorded in the income statement as follows:


(Millions)	2020
Cost of sales	$	13
Selling, general and administrative expenses	37
Research, development and related expenses	8
Total operating income impact	$	58

The business segment operating income impact of these restructuring charges is summarized as follows:


	2020
(Millions)	Employee-Related		Asset-Related and Other		Total
Safety and Industrial	$	7	$	—	$	7
Transportation and Electronics	11		—		11
Health Care	12		—		12
Consumer	5		—		5
Corporate and Unallocated	—		23		23
Total Operating Expense	$	35	$	23	$	58

Restructuring actions, including cash and non-cash impacts, follow:


(Millions)	Employee-Related		Asset-Related		Total
Expense incurred in the second quarter of 2020	$	35	$	23	$	58
Non-cash changes	—		(23)		(23)
Cash payments	(2)		—		(2)
Adjustments	(9)		—		(9)
Accrued restructuring action balances as of December 31, 2020	24		—		24
Cash Payments	(4)		—		(4)
Adjustments	(9)		—		(9)
Accrued restructuring action balances as of March 31, 2021	$	11	$	—	$	11