Note 22 Restructuring and related expenses

Restructuring-related activities

In 2014, 2013 and 2012, the Company executed minor restructuring-related activities and incurred charges of $235 million, $252 million, and $180 million, respectively, which were mainly recorded in “Total cost of sales”.

($ in millions)

2014

2013

2012

Employee severance costs

177

154

92

Estimated contract settlement, loss order and other costs

31

78

72

Inventory and long-lived asset impairments

27

20

16

Total

235

252

180

At December 31, 2014 and 2013, the balance of restructuring and related liabilities is primarily included in “Other provisions”.