| Components of these restructuring actions and a roll-forward of associated balances are summarized as follows: | ||||||||||
| (Millions) | Employee- | Asset | Total | |||||||
| Related Items/ | Impairments | |||||||||
| Benefits/other | ||||||||||
| Expense incurred in fourth quarter 2008 | $ | 186 | $ | 43 | $ | 229 | ||||
| Non-cash charges in fourth quarter 2008 | $ | — | $ | (43 | ) | $ | (43 | ) | ||
| Expense incurred in first quarter 2009: | ||||||||||
| Industrial and Transportation | $ | 22 | $ | 1 | $ | 23 | ||||
| Health Care | 4 | — | 4 | |||||||
| Consumer and Office | 2 | — | 2 | |||||||
| Safety, Security and Protection Services | 4 | — | 4 | |||||||
| Display and Graphics | 1 | 5 | 6 | |||||||
| Electro and Communications | 3 | — | 3 | |||||||
| Corporate and Unallocated | 25 | — | 25 | |||||||
| First quarter 2009 expense | $ | 61 | $ | 6 | $ | 67 | ||||
| Non-cash charges in first quarter 2009 | $ | — | (6 | ) | $ | (6 | ) | |||
| Cash payments in first quarter 2009 | (107 | ) | — | (107 | ) | |||||
| Accrued liability balance at Mar. 31, 2009 | $ | 140 | $ | — | $ | 140 | ||||
| Expense incurred in second quarter 2009: | ||||||||||
| Industrial and Transportation | $ | 40 | $ | 4 | $ | 44 | ||||
| Health Care | 15 | — | 15 | |||||||
| Consumer and Office | 11 | — | 11 | |||||||
| Safety, Security and Protection Services | 13 | — | 13 | |||||||
| Display and Graphics | 10 | 8 | 18 | |||||||
| Electro and Communications | 7 | — | 7 | |||||||
| Corporate and Unallocated | 7 | 1 | 8 | |||||||
| Second quarter 2009 expense | $ | 103 | $ | 13 | $ | 116 | ||||
| Non-cash charges in second quarter 2009 | $ | (21 | ) | $ | (13 | ) | $ | (34 | ) | |
| Cash payments in second quarter 2009 | (67 | ) | — | (67 | ) | |||||
| Accrued liability balance at June 30, 2009 | $ | 155 | $ | — | $ | 155 | ||||