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Resideo

rezi · NYSE Industrials
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Ticker rezi
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Employees 10,000+
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FY2020 Annual Report · Resideo
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2020 ANNUAL REPORT 
AND NOTICE OF 
2021 ANNUAL MEETING
OF SHAREHOLDERS AND 
PROXY STATEMENT

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-K

(Mark One)
(cid:3)(cid:3)

ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended December 31, 2020

or

(cid:4)

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from ______ to _____

Commission File Number 001-38635
Resideo Technologies, Inc.

(Exact name of registrant as specified in its charter)

Delaware
(State or other jurisdiction of incorporation or organization)

82-5318796
(I.R.S. Employer Identification No.)

901 E. 6th Street
Austin, Texas

(Address of principal executive offices)

78702
(Zip Code)

Securities registered pursuant to Section 12(b) of the Act:

Registrant’s telephone number, including area code: (512) 726-3500

Title of each class:
Common Stock, par value $0.001 per share

Trading Symbol:
REZI

Name of each exchange on which registered:
New York Stock Exchange

Securities registered pursuant to Section 12(g) of the Act: None

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes (cid:3) No (cid:4)

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes (cid:4) No (cid:3)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the 
preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the 
past 90 days. Yes (cid:3) No (cid:4)

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation 
S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes (cid:3) No (cid:4)

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging 
growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 
of the Exchange Act.

Large accelerated filer 

Non-accelerated filer 

(cid:3)

(cid:4)

Accelerated filer 

Smaller reporting company 

Emerging growth company 

(cid:4)

(cid:4)

(cid:4)

If  an  emerging  growth  company,  indicate  by  check  mark  if  the  registrant  has  elected  not  to  use  the  extended  transition  period  for  complying  with  any  new  or 
revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. (cid:4)

Indicate by check mark whether the registrant has filed a report on and attestation to its management's assessment of the effectiveness of its internal control over 
financial reporting under section 404(b) of the Sarbanes Oxley Act (15 U.S.C 7262(b)) by the registered public accounting firm that prepared or issued its audit 
report (cid:3)

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). Yes (cid:4) No (cid:3)

The  aggregate  market  value  of  the  voting  and  non-voting  common  equity  held  by  non-affiliates  of  the  Registrant,  based  on  the  closing  price  of  the  shares  of 
common stock on the New York Stock Exchange as of June 30, 2020, was $1.6 billion. 

The number of shares outstanding of the registrant’s common stock, par value $0.001 per share as of February 19, 2021 was 143,139,475 shares.

Portions  of  the  registrant’s  proxy  statement  to  be  filed  with  the  Securities  and  Exchange  Commission  pursuant  to  Regulation  14A  in  connection  with  the 
registrant’s 2021 Annual Meeting of Stockholders, which will be filed subsequent to the date hereof, are incorporated by reference into Part III of this Form 10-K. 
Such proxy statement will be filed with the Securities and Exchange Commission not later than 120 days following the end of the registrant’s fiscal year ended 
December 31, 2020.

DOCUMENTS INCORPORATED BY REFERENCE

TABLE OF CONTENTS

Item

Page

Part I. 1.

Business ..................................................................................................................................

1A. Risk Factors ...........................................................................................................................

1B. Unresolved Staff Comments .................................................................................................

2.

3.

Properties ...............................................................................................................................

Legal Proceedings..................................................................................................................

4. Mine Safety Disclosures ........................................................................................................

Part II. 5. Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer 

Purchases of Equity Securities .............................................................................................

6.

Selected Financial Data.........................................................................................................

7. Management’s Discussion and Analysis of Financial Condition and Results of 

Operations ..............................................................................................................................

7A. Quantitative and Qualitative Disclosures About Market Risk .........................................

8.

9.

Financial Statements and Supplementary Data .................................................................

Changes in and Disagreements with Accountants on Accounting and Financial 
Disclosure ...............................................................................................................................

9A. Controls and Procedures ......................................................................................................

9B. Other Information .................................................................................................................

Part III.10. Directors, Executive Officers and Corporate Governance................................................

11. Executive Compensation.......................................................................................................

12. Security Ownership of Certain Beneficial Owners and Management and Related 

Stockholder Matters..............................................................................................................

13. Certain Relationships and Related Transactions, and Director Independence ..............

14. Principal Accounting Fees and Services..............................................................................

Part IV. 15. Exhibits, Financial Statement Schedules.............................................................................

16. Form 10-K Summary ............................................................................................................

Signatures...............................................................................................................................

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24

42

42

87

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RESIDEO TECHNOLOGIES, INC.

PART I.

Item 1.

Business

In this Annual Report on Form 10-K, unless the context otherwise dictates, references to “Resideo”, “the 

Company”, “we,” “us” or “our” means Resideo Technologies, Inc. and its consolidated subsidiaries.

This Annual Report includes industry and market data that we obtained from various third-party industry 
and market data sources. While we believe the projections of the industry sources referenced in this Annual Report 
are  reasonable,  forecasts  based  upon  such  data  involve  inherent  uncertainties,  and  actual  results  are  subject  to 
change based upon various factors beyond our control. All such industry data is available publicly or for purchase 
and was not commissioned specifically for us. While we are not aware of any misstatements regarding any market, 
industry or similar data presented herein, forecasts based upon such data involve inherent uncertainties, and actual 
results  regarding  the  subject  matter  of  such  forecasts  are  subject  to  change  based  upon  various  factors,  including 
those  beyond  our  control  and  those  discussed  under  the  headings  “Risk  Factors”  and  “Cautionary  Statement 
Concerning Forward-Looking Statements” in this Annual Report.

On  October  29,  2018,  we  separated  from  Honeywell  International  Inc.  (“Honeywell”),  becoming  an 
independent publicly traded company as a result of a pro rata distribution of our common stock to shareholders of 
Honeywell  (the  “Spin-Off”).  The  Spin-Off  is  further  described  in  Note  1.  Organization,  Operations  and  Basis  of 
Presentation  of  Notes  to  the  Consolidated  and  Combined  Financial  Statements  included  in  Item  8.  Financial 
Statements and Supplementary Data of this Form 10-K. Our common stock began trading “regular way” under the 
ticker symbol “REZI” on the NYSE on October 29, 2018.

Description of Business

Resideo is a leading global manufacturer and developer of technology-driven products and solutions that 
provide critical comfort, residential thermal and security solutions to over 150 million homes globally. We are also 
the  leading  wholesale  distributor  of  low-voltage  security  products  including  intrusion,  access  control  and  video 
products  and  participates  significantly  in  the  broader  related  markets  of  smart  home,  fire,  power,  audio,  ProAV, 
networking,  communications,  wire  and  cable,  enterprise  connectivity,  and  structured  wiring  products.  We  have  a 
global footprint serving commercial and residential end markets. Our primary focus is on the professional channel 
where we are a trusted partner to over 110,000 professional installers. Our global scale, breadth of product offerings, 
innovation  heritage,  and  differentiated  service  and  support  has  enabled  our  trusted  relationship  with  professional 
installers and has been a key driver of our success. Leveraging our underlying strengths, we are transforming our 
business with a strategy that includes operational improvements, product innovation, and investments to drive future 
growth  and  value  creation.  We  believe  our  large  presence  in  the  home,  both  on  the  wall  and  behind  the  wall, 
positions us well for the value and convenience consumers will expect out of the connected home in the future. 

We operate in large markets that sit at the intersection of multiple secular growth trends. We believe the 
increased desire for critical comfort, residential thermal and security solutions in the home, combined with the long-
term  impacts  of  working  from  home,  are  driving  investment  in  the  home  both  in  terms  of  time  and  dollars.  We 
believe our total addressable market represents approximately a $114 billion inclusive of $27 billion for our comfort, 
residential  thermal  solutions  and  security,  and  $88  billion  for  distribution  of  low-voltage  security  products  and 
additional  adjacent  products,  including  intrusion  and  smart  home,  fire,  video  surveillance,  access  control,  power, 
audio and video, ProAV, networking, communications, wire and cable, enterprise connectivity and structured wiring. 
At  the  same  time,  the  ability  to  better  understand  the  functioning  of  a  home  through  sensors,  controls  and 
connectivity  has  created  a  large  and  fast-growing  connected  home  market.  According  to  Statista,  the  global 
connected home market is expected to grow at a 16% compounded annual growth rate from $80 billion in 2019 to 
$195 billion in 2025. To date, we believe this market has been primarily composed of point products and services 
from a wide variety of industry participants, creating significant complexity for consumers. Given this complexity, 
we believe a significant opportunity exists to provide products, solutions and services to consumers and professional 
installers that integrate the disparate sensors, systems and controls inside the home, and enable differentiated insight.

Our meaningful presence in the home derived from our broad portfolio of products and our focus on the 
professional  installer,  combined  with  our  service-focused  global  distribution  footprint,  positions  us  well  to  take 
advantage of this significant market opportunity. We deliver value to our professional customers via two business 

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RESIDEO TECHNOLOGIES, INC.

segments, Products & Solutions and ADI Global Distribution, which respectively contributed 41.8% and 58.2% of 
our net revenue for the year ended December 31, 2020.

Products & Solutions: Our comfort, security and energy products and solutions have a presence in over 150 
million homes globally and benefit from the trusted, well-established Honeywell Home brand as well as key branded 
offerings such as Resideo, Braukmann, and others. Our offerings include temperature and humidity control, thermal 
water  and  air  solutions,  as  well  as  security  panels,  sensors,  peripherals,  wire  and  cable,  communications  devices, 
video  cameras,  awareness  solutions,  cloud  infrastructure,  installation  and  maintenance  tools,  and  related  software. 
We  are  a  leading  player  across  the  majority  of  our  product  categories  with  15  million  systems  installed  annually. 
Through our whole home presence on the wall and behind the wall, we are an enabler of home connectivity with 
approximately 6.7 million connected customers via our software solutions. Our connected solutions harness this data 
to provide control, visibility, insights, and alerts to the end user. Our comprehensive product suite has also allowed 
us to develop and sustain a long-standing partnership with professional installers who have relied on our selection 
and availability of products and configured solutions to help them succeed for over 100 years. Our broad portfolio of 
innovative products is delivered through a comprehensive network of over 110,000 professional contractors, more 
than 3,000 distributors and over 1,200 original equipment manufacturers (“OEMs”), as well as major retailers and 
online merchants.

ADI Global Distribution: Our ADI Global Distribution segment is the leading wholesale distributor of low-
voltage security products including intrusion, access control and video products, and participates significantly in the 
broader  related  markets  of  smart  home,  fire,  access  control,  power,  audio,  ProAV,  networking,  communications, 
wire and cable, enterprise connectivity, and structured wiring products. Through nearly 200 stocking locations in 17 
countries,  ADI  Global  Distribution  distributes  more  than  350,000  products  from  over  1,000  manufacturers  to  a 
customer  base  of  over  100,000  contractors  and  is  independently  recognized  for  superior  customer  service.  We 
believe this global footprint gives us distinct scale and network advantages in our core products over our competitors. 
Further, we believe our customers derive great value from the advice and recommendations of our knowledgeable 
design  specialists,  allowing  our  customers  to  better  meet  the  technical  and  systems  integration  expertise 
requirements  to  install  and  service  professional  security  systems.  We  continue  to  be  a  leader  in  the  industry  with 
value-added  services  including  presales  system  design,  24/7  order  pick-up,  and  the  selective  introduction  of  new 
product categories such as professional audio-visual.

Our  industries  and  markets  are  highly  competitive  in  both  our  Products  &  Solutions  and  ADI  Global 
Distribution  segments,  where  we  compete  with  global,  national,  regional  and  local  providers  for  our  products, 
services  and  solutions,  including  manufacturers,  distributors,  service  providers,  retailers  and  online  commerce 
providers,  as  well  as  newer  entrants  to  the  market  with  non-traditional  business  and  customer  service  models  or 
disruptive  technologies  and  products,  including  cable,  telecommunications,  and  large  technology  companies 
competing in the connected home space.

Factors  influencing  our  competitive  position  in  the  industry  include  product  and  service  innovation,  our 
reputation  and  the  reputation  of  our  brands,  sales  and  marketing  programs,  product  performance,  reliability  and 
warranty, quality and breadth of product training and events, product availability, speed and accuracy of delivery, 
service and price, technical support, and credit availability.

Our  management  team  has  significant  experience  and  a  track  record  of  leading  tech-enabled  businesses, 
developing best-in-class products, and executing organizational change. This team is focused on ingraining a culture 
of  continuous  improvement  into  our  organization  with  the  goal  of  lowering  costs,  increasing  margins  and 
positioning  the  Company  for  growth.  Leveraging  the  Company’s  presence  in  the  home  and  its  relationship  with 
professional  installers,  management  has  reorganized  the  Products  &  Solutions  business  to  enhance  focus  and 
collaboration across business lines and segments.

With this ongoing transformation underway, we believe we are well-positioned to execute on our growth 
strategy across both of our segments. Our strategy in Products & Solutions is focused on accelerating our product 
innovation,  expanding  our  presence  in  the  home  and  buildings,  and  over  time,  enabling  connected  ecosystems 
grounded  in  relationships  with  professional  installers.  Our  ADI  Global  Distribution  growth  strategy  is  focused  on 
increasing  our  omni-channel  presence  to  grow  our  customer  base,  expanding  into  adjacent  growth  markets,  and 
continuing to enhance our value-add services to support our professional installers’ efficiency and profitability.

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RESIDEO TECHNOLOGIES, INC.

Materials and Suppliers

Purchased  materials  in  our  manufacture  of  products  include  copper,  steel,  aluminum,  plastics,  printed 
circuit  boards,  semiconductors  and  passive  electronics.  Purchased  materials  cover  a  wide  range  of  supplier  value-
add,  from  raw  materials  and  single  components  to  subassemblies  and  complete  finished  goods,  and  there  are 
considerable expenditures on both commercial off-the-shelf and make-to-print items. Although execution of material 
substitutions  or  supplier  changes  may  be  resource  intensive,  alternatives  usually  exist  in  the  event  that  a  supplier 
becomes unable to provide material. Unforeseen shortages and supply disruptions occur from time to time but are 
typically  manageable  such  that  adverse  impact  to  customers  can  be  avoided.  Raw  material  price  fluctuations,  the 
ability of key suppliers to meet quality and delivery requirements, and catastrophic events can increase the cost of 
our products and services, and impact our ability to meet commitments to customers.

Regulatory and Environmental Compliance and Regulatory Capital Expenditures

We  are  subject  to  various  federal,  state,  local  and  foreign  government  requirements  relating  to 
environmental  health  and  safety  protection  standards  and  permitting,  labeling  and  other  requirements  regarding, 
among other things, electronic and wireless communications, air emissions, wastewater discharges, the use, handling, 
and disposal of hazardous or toxic materials, remediation of environmental contamination, data privacy, consumer 
protection,  licensing,  working  conditions  for  and  compensation  of  our  employees  and  others.  The  Company’s 
businesses  may  also  be  affected  by  changes  in  governmental  regulation  of  energy  efficiency  and  conservation 
standards,  product  safety  regulations,  and  consumer  privacy  and  protection  regulations.  These  and  other  laws  and 
regulations  impact  the  manner  in  which  the  Company  conducts  its  business,  and  changes  in  legislation  or 
government policies can affect the Company’s worldwide operations, both favorably and unfavorably. For a more 
detailed  description  of  the  various  laws  and  regulations  that  affect  the  Company’s  business,  see  Item  1A.  Risk 
Factors.

The Company’s efforts to comply with numerous federal, state, and local laws and regulations applicable to 
its  business  and  products  often  results  in  capital  expenditures.  As  of  December 31,  2020,  we  have  recorded  a 
liability  for  environmental  investigation  and  remediation  of  approximately  $22  million  related  to  sites  owned  and 
operated by Resideo. The Company makes capital expenditures to design and upgrade its products to comply with or 
exceed  standards  applicable  to  the  industries  in  which  it  competes.  The  Company’s  ongoing  environmental 
compliance programs also results in capital expenditures. Regulatory and environmental considerations are a part of 
all significant capital expenditure decisions; however, expenditures in 2020 related solely to regulatory compliance 
were  not  material.  It  is  management’s  opinion  that  the  amount  of  any  future  capital  expenditures  related  to 
compliance with any individual regulation or grouping of related regulations will not have a material adverse effect 
on  the  Company’s  financial  results  or  competitive  position  in  any  one  year.  See  Note  19.  Commitments  and 
Contingencies of Notes to Consolidated and Combined Financial Statements for further discussion of environmental 
matters.

Human Capital 

As of December 31, 2020, we employed approximately 14,700 employees in 32 countries. Approximately 
3,100 employees were located in the United States, and the remaining 11,600 employees were located primarily in 
Mexico, the Czech Republic and the United Kingdom. Approximately 160 employees in the U.S. were subject to 
collective bargaining with approximately 1,270 employees outside of the U.S. subject to collective bargaining. We 
believe overall our relations with our workforce are good. 

Health  and  Safety:  The  Company’s  commitment  to  providing  a  safe  and  healthy  workplace  for  all 
employees  continued  throughout  2020  and  was  further  heightened  by  the  challenges  created  by  the  COVID-19 
pandemic. In response to the pandemic, we took numerous actions to protect the health and safety of our employees, 
visitors  and  customers.  These  actions  included  formation  of  a  response  team,  contact  tracing  and  tracking  of 
exposure and positive cases, enhanced cleaning protocols, moving to work from home where possible, suspension of 
most business travel and in-person meetings, the purchase of face coverings, gloves, hand sanitizer, and hand held 
scanning devices, installation of thermal scanners at our manufacturing sites, installation of floor demarcations and 
plastic shields in our ADI Global Distribution branches and on manufacturing lines, weekly internal audits, external 
audits of select sites, leasing of additional vans to permit distancing where we provide transportation to employees, 

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RESIDEO TECHNOLOGIES, INC.

daily  symptom  self-assessments,  curbside  and  contactless  pickup  in  many  locations,  enhanced  employee  benefits, 
COVID-19 testing, and policies requiring face coverings and physical distancing.  

At the end of 2020, our global Total Case Incident Rate (“TCIR”) (the number of occupational injuries and 
illnesses per 100 employees) was 0.28, significantly lower than the North American Industry Classification System 
injury rate for Automatic Environmental Controls of 1.7 (as reported by the U.S. Bureau of Labor Statistics). We 
monitor  our  safety  through  a  balanced  scorecard  of  key  performance  indicators.  In  addition  to  reactive  incident 
management investigation and root cause analysis indicators, we measure and analyze the data generated from our 
hazard  observation,  designated  Health,  Safety,  and  Environment  Internal  Department  (“HSE”)  inspections  by  line 
managers and internal audit programs by accredited HSE lead auditors to provide insights and intelligence that help 
us proactively mitigate issues before they result in incidents. 

Total Rewards: Our primary reward strategy is ensuring “pay-for-performance” on an annual basis, as well 
as  over  the  long  term,  which  drives  a  mindset  of  accountability  and  productivity.  Our  compensation  guiding 
principles  are  to  structure  compensation  that  is  simple,  aligned  and  balanced.  We  structure  and  administer  our 
Rewards  programs  in  a  manner  consistent  with  good  governance  practices.  We  believe  that  the  interests  of 
employees  must  be  aligned  with  our  shareholders. To  that  end,  in  2020  we  launched  an  employee  stock  purchase 
plan  and  expanded  the  use  of  stock-based  incentives  to  encourage  managers  to  think  like  owners  of  Resideo.  We 
provide comprehensive, competitive and contemporary benefits that recognize the diversity of our workforce and are 
designed to meet the varying needs of our employees and promote choice. Our package includes generous paid time 
off,  flexible  work  schedules,  education  assistance  programs  and  more.  We  believe  the  combination  of  our 
competitive pay-for-performance compensation programs and our comprehensive benefit programs demonstrate our 
commitment to a compelling total rewards value proposition for our employees. 

In  April  2020,  we  took  the  necessary  steps  to  weather  the  COVID-19  crisis  with  several  cost  saving 
programs including temporary payroll savings, furloughs, and reduced work schedules. Where employee agreement 
was necessary, an overwhelming majority of employees joined their worldwide colleagues in supporting this effort 
to  help  the  Company  preserve  business  continuity.  In  December  2020,  we  announced  a  special  year-end  bonus 
payable  to  current  employees  who  had  been  directly  impacted  by  COVID-19  cost  saving  actions,  in  an  amount 
generally comparable to the financial impact of the cost savings actions. 

Diversity, Equity and Inclusion: In 2020, we adopted a revised Diversity, Equity, and Inclusion statement, 
through which we aspire to be a company where employees are empowered to bring their whole, authentic selves to 
work  each  day. We  work  to  advance  this  mission  by  actively  reaching  out  to  people  of  diverse  backgrounds  and 
experiences to join our teams and nurturing an inclusive culture. We maintain employee resource groups across six 
categories: Women,  LGBTQIA+, Black,  Latino, Veterans, and  People  with  Differing  Abilities. Each  group  is 
sponsored  and  supported  by a  senior  leader  of  the  company. We  encourage  our  hiring  managers  and  recruiters  to 
build  a  network  of  diverse  talent.  Our  diversity  outreach  includes  reaching  out  to  all  categories  of  diversity  job 
boards, including Historically Black Colleges and Universities (“HBCUs”). Diversity is a key component of service 
level  agreements  we  maintain  with  our  recruiting  process  outsourcing  (“RPO”)  partners  to  ensure  they  are 
accountable  and  meet  our  sourcing  standards. Our  corporate  functions  and  business  units  continue  to  track  and 
report on progress with respect to our diversity and inclusion initiatives.

Talent Acquisition, Management and Development: We have a robust recruiting model to attract all levels 
of talent  across the  regions  where  we  operate. In 2020, our  average  time  to  fill  open  roles  was 35  days,  and  we 
hired 6,700 employees,  of  which  approximately 5,600 were production workers. We  expanded  our  virtual 
interviewing  platforms  and  onboarding  experience  to mitigate  COVID-19 risk. Internally,  strategic  talent  reviews 
and succession planning occur on an annual basis, globally and across all business areas.

We strongly value feedback from our employees and launched a revised Employee Voice Survey in 2020. 
This  survey  allows  each  function  in  our  company  to  see  its  ratings  across  three  levers:  Motivation,  Ability,  and 
Knowledge  of  Expectations.  Our  score  for  the  first  cycle  was  7.8  on  a  10-point  scale,  with  an  Employee  Net 
Promoter score of 25 on a scale ranging from -100 to +100 (based on industry standards for Employee Net Promoter 
score,  any  score  above  10  is  considered  good).  While  we  are  pleased  with  these  results,  there  is  still  room  for 
improvement, and each sub-organization has been tasked with creating an action plan based on feedback received.

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RESIDEO TECHNOLOGIES, INC.

We  recognize  that  a  key  facet  of  an  effective  and  high  performing  team  is  the  quality  of  the  people 
manager.  This  year  we  introduced  a  new  initiative,  the  People  Manager  Certification,  to  equip  managers  with  an 
understanding of Resideo’s expectations for managers. The certification includes trainings in the skills required to 
be a successful manager at Resideo as well as a toolkit for managers to put learnings in action. We also encourage 
employees  to  take  responsibility  for  their  own  development  and  provide  an  extensive  learning  library  in  order  to 
ensure our people have what they need to succeed, both professionally and personally. In response to the COVID-19 
pandemic,  we  provided  training  to  our  employees  on  working  successfully  from  home  and  developing  resiliency 
during this stressful time. 

Managers  and  their  team  members  participate  in  quarterly  “Pulse”  conversations  to  set  performance 
expectations  and  monitor  and  evaluate  performance.  People  managers  at Resideo are  strongly  encouraged  to  give 
frequent,  informal  feedback  so  that  employees  are  always  clear  on  their  performance  level. In  supporting  our 
employees’  development,  we  refined  our  global  mentorship  program,  which  supports  employees  across  all  levels 
and  functions.  The  program  allows  for  multiple  forms  of  interaction,  including  one-on-one  relationships  and 
"fireside chats," which improve knowledge transfer and skill development throughout the organization. 

Seasonality

Our Products & Solutions business experiences a moderate level of seasonality. Sales activity is generally 
highest in the fall and early winter months, with the highest sales at the end of the third quarter and throughout the 
fourth quarter in the majority of our geographical markets.

Research and Development and Intellectual Property

We have software centers of excellence in Austin, Texas; Bengaluru, India; and Melville, New York, along 
with  major  product  design  centers  in  the  U.S.,  Europe,  Asia,  and  Latin  America.  In  addition,  our  laboratories  are 
certified to meet various industry standards, such as FCC and UL, enabling us to test and certify products internally. 
We also have a user experience design group that consists of researchers and product and user experience designers 
aligned with development sites with the primary studios in Golden Valley, Minnesota. As of December 31, 2020, we 
employed over 850 engineers. 

Our deep domain expertise, proprietary technology and brands are protected by a combination of patents, 
trademarks, copyrights, trade secrets, non-disclosure agreements, and contractual provisions. We own approximately 
2,300 worldwide active patents and pending patent applications to protect our research and development investments 
in new products and services. We have and will continue to protect our products and technology by asserting our 
intellectual property rights against third-party infringers. See Note 19. Commitments and Contingencies of Notes to 
Consolidated  and  Combined  Financial  Statements  for  more  information.  We  also  have  a  significant  trademark 
license with Honeywell in connection with our use of the Honeywell Home trademark as well as certain intellectual 
property licensed by Honeywell to us in connection with the Spin-Off. For a more detailed description of the various 
intellectual property rights and relationships that affect the Company’s business, see Item 1A. Risk Factors.

Other Information

Our Annual Report on Form 10-K, Quarterly Reports on Form 10-Q, Current Reports on Form 8-K and any 
amendments  to  those  reports  are  available  free  of  charge  on  our  website  (www.resideo.com)  under  the  heading 
Investors (see SEC Filings) immediately after they are filed with, or furnished to, the SEC. All of the reports that we 
file or furnish with the SEC are also available on the SEC’s website (www.sec.gov). In addition, in this Form 10-K, 
we incorporate by reference certain information from parts of our Proxy Statement for the 2021 Annual Meeting of 
Stockholders, which will also be available free of charge on our website. Information contained on, or connected to, 
our website does not and will not constitute part of this Form 10-K.

We are a Delaware corporation incorporated on April 24, 2018. Our principal executive offices are located 
at  901  E.  6th  Street,  Austin,  Texas  78702.  Our  telephone  number  is  (512)  726-3500.  Our  website  address  is 
www.resideo.com. 

We  disclose  public  information  to  investors,  the  media  and  others  interested  in  our  Company  through  a 
variety of means, including our investor relations website (https://investor.resideo.com), press releases, SEC filings, 
blogs,  public  conference  calls  and  presentations,  webcasts  and  social  media,  in  order  to  achieve  broad,  non-

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RESIDEO TECHNOLOGIES, INC.

exclusionary distribution of information to the public. We use these channels to communicate with our stockholders 
and the public about our Company, our products, solutions and other issues. It is possible that the information we 
post  on  social  media  could  be  deemed  to  be  material  information.  We  encourage  investors,  the  media  and  others 
interested in our Company to review the information we post on our website and the social media channels listed 
below. The list of social media channels we use may be updated from time to time on our investor relations website.

The Company’s News Page (https://www.resideo.com/news)

The Company’s Facebook Page (www.facebook.com/resideo)

The Company’s Twitter Feed (https://twitter.com/resideo)

The Company’s LinkedIn Feed (https://www.linkedin.com/company/resideo1/)

References  to  our  website  and  other  social  media  channels  are  made  as  inactive  textual  references  and 

information contained on them is not incorporated by reference into this Annual Report.

Item 1A.  Risk Factors

You  should  carefully  consider  all  of  the  information  in  this  Form  10-K  and  each  of  the  risks  described 

below, which we believe are the material risks that we face.

Any  of  these  risks,  could  materially  and  adversely  affect  our  business,  financial  condition,  results  of 
operations and cash flows and the actual outcome of matters as to which forward-looking statements are made in 
this Form 10-K.

The following risk factors are not necessarily presented in order of relative importance and should not be 

considered to represent a complete set of all potential risks that could affect us.

Risks Relating to Our Business

We operate in highly competitive markets.

We operate in highly competitive markets in both our Products & Solutions and ADI Global Distribution 
segments  and  compete  directly  with  global,  national,  regional,  and  local  providers  of  our  products,  services  and 
solutions  including  manufacturers,  distributors,  service  and  software  providers,  retailers,  and  online  commerce 
providers.  The  most  significant  competitive  factors  we  face  are  product  and  service  innovation,  reputation  of  our 
Company and brands, sales and marketing programs, product performance, warranty, quality of product training and 
events, product availability, speed and accuracy of delivery, price, customer and technical support, and furnishing of 
customer  credit,  with  the  relative  importance  of  these  factors  varying  among  our  segments  and  their  respective 
products and services. 

In  addition  to  current  competitive  factors,  there  have  been,  and  in  the  future,  there  may  be  new  market 
entrants  with  non-traditional  business,  new  business  and  customer  service  models  or  disruptive  technologies  and 
products,  resulting  in  increased  competition  and  changing  business  dynamics.  Examples  of  these  include  cable, 
telecommunications and large technology companies competing in the connected home and home security spaces, 
utilities  expanding  their  role  in  the  provision  of  home  energy  services,  OEMs  vertically  integrating,  and  the 
expansion  of  direct-to-consumer,  retail  and  e-tail  distribution  in  competition  with  our  ADI  Global  Distribution 
business.  Existing  or  future  competitors  may  seek  to  gain  or  retain  market  share  by  reducing  prices,  or  shifting 
business models to a software based model, and we may be required to lower prices or may lose business, which 
could adversely affect our business, financial condition, results of operations and cash flows. Also, to the extent that 
we  do  not  meet  changing  customer  preferences  or  demands  or  other  market  changes,  or  if  one  or  more  of  our 
competitors  introduces  new  products  or  services,  becomes  more  successful  with  private  label  products,  online 
offerings or establishes exclusive supply relationships, our ability to attract and retain customers could be adversely 
affected. 

To remain competitive, we will need to invest continually in product and services development, marketing, 
customer service and support, manufacturing and our distribution networks. We may not have sufficient resources to 
continue to make such investments and we may be unable to maintain our competitive position including due to the 

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RESIDEO TECHNOLOGIES, INC.

fact that our competitors and potential competitors may have greater brand recognition, resources, access to capital, 
including  greater  research  and  development  or  sales  and  marketing  funds,  more  customers,  lower  costs  and  more 
advanced  technology  platforms,  particularly  with  our  products  and  services  in  connected  services  and  in  new 
geographic regions. It is possible that competitive pressures resulting from consolidation, including customers taking 
manufacturing  or  distribution  in  house,  purchasing  directly  from  a  manufacturer  instead  of  from  ADI  Global 
Distribution, moving to a competitor, partnering with third parties and consolidation amongst our customers, could 
affect  our  growth  and  profit  margins.  Existing  or  future  competitors  also  may  seek  to  compete  with  us  for 
acquisitions, which could have the effect of increasing the price for, and reducing the number of, suitable acquisition 
targets. We may not be successful in effectively identifying all risks of an acquired business, integrating the acquired 
business,  product  or  technology  into  our  existing  business  and  operations  or  realizing  the  benefits  expected  at 
acquisition. Our due diligence may fail to identify all of the problems, liabilities or other shortcomings or challenges 
of an acquired business, product or technology, including issues related to intellectual property, product quality or 
product  architecture,  regulatory  compliance  practices,  revenue  recognition  or  other  accounting  practices  or 
employee  or  customer  issues.  Some  of  our  competitors  may  also  be  able  to  deliver  their  service  solutions  more 
quickly to market than we can by capitalizing on technology developed in connection with their substantial existing 
service models. In addition, some of our competitors have significant bases of customer adoption in other services 
and in online content, which they could use as a competitive advantage in the growing connected home solutions 
services  market  or  otherwise  in  our  product  or  distribution  businesses.  The  expansion  by  large  technology 
companies into connected home solutions, could result in pricing pressure, a shift in customer preferences towards 
the services of these companies and a reduction in our market share.

Our  Products  &  Solutions  business'  offerings  are  primarily  sold  through  a  network  of  professional 
contractors,  distributors,  OEMs,  retailers  and  online  merchants.  Growth  of  the  retail  markets  and  greater  e-tail 
distribution alternatives relative to the professional installation markets may negatively impact our sales and margins, 
which  could  negatively  affect  our  cash  flow  and  have  an  adverse  effect  on  our  business,  financial  condition  and 
results of operations and cash flows.

With respect to our ADI Global Distribution business, if retail outlets, including online commerce or big 
box  stores  increase  their  participation  in  wholesale  distribution  markets,  or  if  buying  patterns  for  our  products 
become more retail or e-commerce based through these outlets than they currently are, our ADI Global Distribution 
business  may  not  be  able  to  effectively  compete,  which  could  have  an  adverse  effect  on  our  business,  financial 
condition, results of operations and cash flows.

Technology in our markets is changing rapidly and our future results and growth are largely dependent upon our 
ability to develop and successfully market new technologies and products and develop and protect the intellectual 
property related thereto as well as defend against the intellectual property threats of others.

Technology  in  our  markets  changes  constantly,  as  new  technologies  and  enhancements  to  existing 
technologies  continue  to  be  introduced  both  in  our  traditional  and  connected  product  markets.  Our  future  results 
depend upon a number of factors, including our ability to (i) identify emerging technological trends, (ii) develop and 
maintain competitive products, in part by adding innovative features that differentiate our products from those of our 
competitors  and  prevent  commoditization  of  our  products,  as  well  as  through  the  use  of  intellectual  property 
protections  such  as  patents  and  trade  secrets,  (iii)  grow  our  market  share,  (iv)  develop,  manufacture  and  bring 
compelling new products to market quickly and cost-effectively, (v) find and effectively partner with and continue 
to partner with home connected device platforms and (vi) attract, develop and retain individuals with the requisite 
technical expertise and understanding of customers’ needs to develop new technologies and introduce new products. 
Our inability to predict the growth of and respond in a timely way to customer preferences and other developments 
could have an adverse effect on our business, financial condition, results of operations and cash flows. 

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We  rely  on  a  combination  of  patents,  copyrights,  trademarks,  trade  names,  trade  secrets  and  other 
proprietary  rights,  as  well  as  contractual  arrangements,  including  licenses,  to  establish,  maintain  and  protect  our 
intellectual property rights. Our intellectual property rights may not be sufficient to permit us to take advantage of 
some business opportunities. As a result, we may be required to change our plans or acquire necessary intellectual 
property  rights,  which  could  be  costly.  Furthermore,  our  ability  to  enforce  our  intellectual  property  rights  in 
emerging markets may be limited by legal or practical considerations that have not historically affected our business 
in markets with more established intellectual property protection systems. 

Our industry experiences significant intellectual property litigation and we could become involved in costly 
and  lengthy  litigation  involving  patents  or  other  intellectual  property  rights  which  could  adversely  affect  our 
business.  We  have  received  allegations  of  patent  infringement  from  third  parties,  including  non-practicing  entity 
patent  holders,  as  well  as  communications  from  customers  requesting  indemnification  for  allegations  brought  by 
third  parties.  These  have  resulted  and  may  continue  to  result  in  litigation.  These  proceedings  could  subject  us  to 
significant  liability,  harm  our  ability  to  compete,  and  can  divert  our  management’s  time  and  attention.  Often,  we 
receive offers to license patents for our use. Such offers typically relate to various technologies including electronics, 
the  “internet  of  things”,  “connected  homes”,  power  systems,  controls,  and  software,  as  well  as,  the  use  of  certain 
wireless  networking  methods,  and  the  design  of  specific  products.  We  believe  that  we  will  be  able  to  access  any 
necessary rights through licensing, cross-licensing, or other mutually beneficial arrangements, although to the extent 
we are required but unable to enter into such arrangements on acceptable economic terms, it could adversely impact 
us, requiring us to take specific actions including ceasing using, selling or manufacturing certain products, services 
or processes or incurring significant costs and time delays to develop alternative technologies or re-design products.

Our operations depend upon third-party technologies, software, and intellectual property. Failure to renew 
contracts with existing providers or licensors of technology, software, intellectual property or connectivity solutions, 
or to contract with other providers or licensors on commercially acceptable terms or at all, as well as any failure by 
such  third-party  provider  to  provide  such  technology  solutions  may  adversely  impact  our  business,  financial 
condition, results of operations and cash flows. We could also be subjected to claims of infringement regardless of 
our lack of involvement in the development of the licensed technology. Although a third-party licensor is typically 
obligated to indemnify us if the licensed technology infringes on another party’s intellectual property rights, such 
indemnification is typically limited in amount and may be worthless if the licensor becomes insolvent.

Market and economic conditions may adversely affect the economic conditions of our customers, demand for our 
products and services and our results of operations.

As a global provider of Comfort, RTS and Security products, services and technologies for the home, as 
well as a worldwide wholesale distributor of low-voltage electronics products, as well as smart home, fire, power, 
audio  and  ProAV,  networking,  communications,  wire  and  cable,  enterprise  connectivity,  and  structured  wiring 
products, our business is affected by the performance of the global new and repair and remodel construction industry. 
Our markets are sensitive to changes in the regions in which we operate and are also influenced by cyclical factors 
such as interest rates, inflation, availability of financing, consumer spending habits and confidence, housing market 
changes,  employment  rates  and  other  macroeconomic  factors  over  which  we  have  no  control,  and  which  could 
adversely affect our business, financial condition, results of operations and cash flows. Our sales are also affected by 
fluctuations  in  demand  for  Internet-connected  devices.  If  the  market  for  connected  home  solutions  grows  more 
slowly than anticipated, we may not be able to increase our revenue and earnings.

We may not be able to retain or expand relationships with certain significant customers. 

A number of our customers contribute significantly to our net revenue and operating income. Consolidation 
or change of control, particularly among our OEM customers (and in certain instances, their authorized dealers), or a 
decision by any one or more of our customers to outsource all or most manufacturing work to a single equipment 
manufacturer,  or  partner  with  third  parties  may  continue  to  concentrate  our  business  in  a  limited  number  of 
customers and expose us to increased risks relating to dependence on a smaller number of customers. We generally 
have to qualify, and are required to maintain our status, as a supplier for each of our OEM customers. A significant 
failure  or  inability  to  comply  with  customer  specifications  and  manufacturing  requirements  or  delays  or  other 
problems with existing or new products or inability to meet price requirements could result in financial penalties, 
cancelled  orders,  increased  costs,  loss  of  sales,  market  share  shift,  loss  of  customers  or  potential  breaches  of 
customer contracts, which have had and could in the future have an adverse effect on our profitability and results of 

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operations. By virtue of certain customers’ size and the significant portion of revenue that we derive from them, they 
are  able  to  exert  significant  influence  in  the  negotiation  of  our  commercial  agreements  and  the  conduct  of  our 
business with them. If we are unable to retain and expand our business with these customers on favorable terms, our 
business, financial condition, results of operations and cash flows will be adversely affected.

We rely on certain suppliers of products, materials and components and are otherwise subject to raw material 
price and supply variability with our suppliers which may impact our ability to meet commitments to customers 
and cause us to incur significant liabilities.

Both of our business segments depend on third parties for the supply of certain materials and components 
for  products  we  manufacture  and  those  manufactured  on  our  behalf,  or  sold  through  our  ADI  Global  Distribution 
business, some of which are supplied by single or limited source suppliers/manufacturers. Our business, results of 
operations, financial condition and cash flows could be adversely affected by disruptions in supply from our third-
party suppliers and manufacturers, whether due to work stoppages, component failures, natural disasters, pandemics, 
economic, political, financial or labor concerns, weather conditions affecting products or shipments or transportation 
disruptions or other reasons, or if suppliers lack sufficient quality control or if there are significant changes in their 
financial or business condition or otherwise. For example, there is currently a global semiconductor supply shortage. 
While our supply chain team has been diligently working to help ensure surety of supple, if our third-party suppliers 
and  manufacturers  fail  to  deliver  materials,  products,  parts  and  components  on  time  and  at  reasonable  prices,  we 
could have difficulties fulfilling our orders or stocking our distribution centers on similar terms or at all, sales and 
profits could decline, and our commercial reputation could be damaged. Our ability to manage inventory and meet 
delivery requirements may be constrained by our suppliers’ inability to scale production and adjust delivery of long-
lead-time  products  during  times  of  volatile  demand.  Our  inability  to  fill  our  supply  needs  would  jeopardize  our 
ability  to  fulfill  obligations  which  could,  in  turn,  result  in  reduced  sales  and  profits,  contract  penalties  or 
terminations, and damage to customer relationships. In particular, terminations of supply or services agreements or a 
change in terms or conditions of sale from one or more of our key manufacturers could negatively affect our ADI 
Global Distribution’s operating margins, net revenue or the level of capital required to fund operations.

Manufacturers who currently distribute their products through our ADI Global Distribution business may 
decide  to  shift  to  or  substantially  increase  their  existing  distribution  with  other  distributors,  their  own  dealer 
networks, or directly to resellers or end-users. This could result in more intense competition as distributors strive to 
secure  distribution  rights  with  these  manufacturers,  which  could  have  an  adverse  impact  on  our  ADI  Global 
Distribution  business,  financial  condition,  results  of  operations  and  cash  flows.  In  addition,  our  ADI  Global 
Distribution business may not be able to acquire from manufacturers certain product lines that we are interested in 
adding to our distribution business, and if even we are able to add products, they may not result in sales as expected 
and may not be profitable to the overall business.

Failure  to  achieve  and  maintain  a  high  level  of  product  and  service  quality  could  damage  our  reputation  with 
customers and negatively impact our results.

Product  and  service  quality  issues  could  result  in  a  negative  impact  on  customer  confidence  in  our 
Company,  our  products  and  our  brand  image.  If  our  offerings  do  not  meet  applicable  safety  standards  or  our 
customers’  expectations  regarding  safety  or  quality,  or  if  our  products  are  improperly  designed,  manufactured, 
packaged, or labeled, or are otherwise alleged to cause harm or injury, we may need to recall those items, experience 
increased warranty costs or lost sales and increased costs and be exposed to legal, financial and reputational risks 
including  litigation  and  government  enforcement  action,  as  well  as  product  liability  claims.  Such  actions  may 
damage our relationship with our customers which may result in a loss of market share; additionally, the financial 
expenses related to such events may not be covered by our insurance or may be subject to deductibles. We may not 
be  able  to  obtain  indemnity  or  reimbursement  from  our  suppliers  or  other  third  parties  for  the  warranty  costs  or 
liabilities associated with our products and there can be no assurance that we will have adequate reserves to cover 
any  recalls,  repair  and  replacement  costs.  A  significant  product  recall,  warranty  claim,  or  product  liability  case, 
especially  with  respect  to  our  security  and  life  safety-related  products  or  services,  could  also  result  in  adverse 
publicity, damage to our reputation, and a loss of consumer confidence in our products and services. We have in the 
past experienced, and may in the future experience, product recalls and litigation related to our products or services, 
none of which have been material to date.

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Our business, results of operations, financial condition, cash flows and stock price may be materially adversely 
impacted  by  pandemics,  epidemics  or  other  public  health  emergencies,  such  as  the  coronavirus  (COVID-19) 
outbreak. 

Our  business,  results  of  operations,  financial  condition,  cash  flows,  and  stock  price  may  be  adversely 
affected  by  pandemics,  epidemics  or  other  public  health  emergencies,  such  as  the  COVID-19  (including  newly 
discovered  variants)  virus  pandemic  as  described  in  this  Annual  Report,  Item  7.  Management’s  Discussion  and 
Analysis  of  Financial  Condition  and  Results  of  Operations.  This  outbreak  has  negatively  impacted  and  could 
continue  to  negatively  impact  the  global  economy.  While  we  continue  to  comply  with  all  applicable  health  and 
sanitation  and  legal  requirements,  we  cannot  ensure  uninterrupted  operations  in  geographical  areas  impacted  by 
COVID-19. Deterioration in economic conditions could reduce our sales and profitability. Any financial distress of 
our customers due to deterioration in economic conditions or lack of continued governmental funding and support of 
our  customers  could  result  in  reduced  sales  and  decreased  collectability  of  accounts  receivable  which  could 
negatively impact our results of operations. The COVID-19 outbreak has had, and could continue to have, an impact 
on our ability to obtain certain of the raw materials, parts and components we need to manufacture our products as 
our  suppliers  face  disruptions  in  their  businesses,  and  disruptions  to  other  aspects  of  our  business.  We  depend 
greatly on our suppliers for items that are essential to the manufacturing of our products. If our suppliers fail to meet 
our  manufacturing  needs,  it  could  delay  our  production  and  our  product  shipments  to  customers  and  negatively 
affect our operations. While we believe that we are considered as an essential product and service provider pursuant 
to laws, rules and regulations in the majority of regions in which we operate, which has generally provided us with 
the ability to continue to operate during the COVID-19 pandemic, we may be subject to changing laws, rules and 
regulations,  and  limitations  on  the  scope  of  essential  businesses,  which  may  impact  our  ability  to  operate  in  such 
regions.  In  addition,  we  have  in  the  past  and  may  continue  in  the  future  during  the  pendency  of  the  corona  virus 
pandemic,  be  subject  to  government  inspections  of  our  manufacturing  facilities  to  confirm  compliance  with 
government regulations related to employee health and safety at our sites.

To the extent the COVID-19 outbreak adversely affects our business and financial results, it may also have 

the effect of heightening many of the other risks described in this “Risk Factors” section.

We  rely  on  a  dependable  IT  infrastructure  and  network  operations  that  have  adequate  cyber-security 
functionality to produce and sell our products and solutions and manage our business.

The efficient operation of our business requires substantial investment in technology infrastructure systems, 
including  enterprise  resource  planning  (“ERP”)  systems,  information  systems,  supply  chain  management  systems, 
digital  commerce  systems  and  connected  solutions  platforms  and  network  operations  and  systems.  The  failure  to 
acquire, implement, maintain and upgrade as required, these systems may impact our ability to respond effectively 
to  changing  customer  expectations,  manage  our  business,  scale  our  solutions  effectively  or  impact  our  customer 
service  levels,  which  may  put  us  at  a  competitive  disadvantage  and  negatively  impact  our  business,  results  of 
operations, financial condition and cash flows. Repeated or prolonged interruptions of service, due to problems with 
our systems or third- party technologies, whether or not in our control, could have a significant negative impact on 
our reputation and our ability to sell products and services. Our business, results of operations, financial condition 
and  cash  flows  may  be  adversely  affected  if  our  information  systems  fail  or  do  not  allow  us  to  transmit  accurate 
information.  Failure  to  properly  or  adequately  address  these  issues,  including  the  failure  to  fund  upgrades  and 
improvements  to  our  systems,  could  impact  our  ability  to  perform  necessary  business  operations,  which  could 
adversely  affect  our  reputation,  competitive  position,  business,  results  of  operations,  financial  condition  and  cash 
flows. Our ability to keep our business operating is highly dependent on the proper and efficient operation of our 
network operations centers and data backup systems. In addition, many of our employees are and have been engaged 
in  remote  work  from  their  homes  during  COVID-19;  this  further  exposes  our  information  technology  systems  to 
potential cyber interference and disruption of work activities based on availability of Wi-Fi in the regions in which 
our employees reside.

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Our information technology (“IT”) and engineering systems may involve sensitive information, including 
personal  data,  trade  secrets,  and  other  proprietary  information.  In  addition,  our  connected  products  potentially 
expose our business and customers to cybersecurity threats. As a result, we are subject to systems interruption and 
service and product failures, not only resulting from the failures of our products or services but also from the failures 
of  third-party  service  providers,  natural  disasters,  power  shortages  or  terrorist  attacks,  and  cyber  or  other  security 
threats.  There  is  no  assurance  that  the  comprehensive  security  measures  we  have  put  in  place  to  protect  our 
information systems and products against unauthorized access and disclosure of personal information or confidential 
or trade secret information will be effective in every case.

We  have  experienced,  and  expect  to  continue  to  experience,  cybersecurity  threats  and  incidents,  none  of 
which,  to  our  knowledge,  have  been  material  to  date.  The  potential  consequences  of  a  material  cyber  or  other 
security incident include financial loss, reputational and brand impact, negative media coverage, loss of customers, 
litigation with third parties, including class-action litigation, regulatory investigations or actions, theft of intellectual 
property,  fines,  diminution  in  the  value  of  our  investment  in  research,  development  and  engineering,  regulatory 
reporting  for  data  breaches,  and  increased  cyber  and  other  security  protection  and  remediation  costs  due  to  the 
increasing  sophistication  and  proliferation  of  threats,  which  in  turn  could  adversely  affect  our  competitiveness, 
business,  financial  condition,  results  of  operations  and  cash  flows.  In  addition,  damages,  fines  and  claims  arising 
from  such  incidents  may  not  be  covered  by,  or  may  exceed  the  amount  of  any  insurance  available  or  may  not  be 
insurable.

We  are  subject  to  the  economic,  political,  health,  epidemic,  regulatory,  foreign  exchange  and  other  risks  of 
international operations.

Our  international  revenues  represented  approximately  30%  of  our  net  revenue  for  the  year  ended 
December 31,  2020.  Our  international  geographic  footprint  subjects  us  to  many  risks  including:  exchange  control 
regulations(cid:14) wage and price controls(cid:14) antitrust/competition and environmental regulations(cid:14) employment regulations(cid:14) 
foreign investment laws(cid:14) monetary and fiscal policies and protectionist measures that may prohibit acquisitions or 
joint  ventures,  establish  local  content  requirements,  or  impact  trade  volumes(cid:14)  import,  export  and  other  trade 
restrictions (such as embargoes)(cid:14) violations by our employees of anti-corruption laws (despite our efforts to mitigate 
these  risks)(cid:14)  changes  in  regulations  regarding  transactions  with  state-owned  enterprises(cid:14)  nationalization  of  private 
enterprises(cid:14) natural and man-made disasters, hazards and losses(cid:14) backlash from foreign labor organizations related to 
our restructuring actions(cid:14) violence, civil and labor unrest(cid:14) acts of terrorism(cid:14) health epidemics; and our ability to hire 
and maintain qualified staff and maintain the safety of our employees in these regions. Additionally, certain of the 
markets in which we operate have adopted increasingly strict data privacy and data protection requirements or may 
require local storage and processing of data or similar requirements

Instabilities  and  uncertainties  arising  from  the  global  geopolitical  environment  can  negatively  impact  our 
business. The implementation of more restrictive trade policies or the renegotiation of existing trade agreements in 
the  U.S.  or  other  countries  where  we  sell  or  manufacture  large  quantities  of  products  and  services  or  procure 
supplies  and  other  materials  incorporated  into  our  products  could  negatively  impact  our  business  results  of 
operations, cash flows and financial condition. For example, a government’s adoption of “buy national” policies or 
retaliation by another government against such policies, such as tariffs or quotas, could have a negative impact on 
our results of operations.

Tariffs,  sanctions  and  other  barriers  to  trade  could  adversely  affect  the  business  of  our  customers  and 
suppliers,  which  could  in  turn  negatively  impact  our  net  revenue  and  results  of  operations.  Instabilities  and 
uncertainties arising from the global geopolitical environment, along with the cost of compliance with increasingly 
complex  regulations  worldwide,  can  impair  our  flexibility  in  modifying  product,  marketing,  pricing  or  other 
strategies  for  growing  our  businesses,  as  well  as  our  ability  to  improve  productivity  and  maintain  acceptable 
operating margins.

As a result of our global presence, a portion of our net revenue are denominated in currencies other than the 
U.S.  Dollar,  whereas  a  significant  amount  of  our  payment  obligations,  including  pursuant  to  the  Reimbursement 
Agreement and Tax Matters Agreement are denominated in U.S. Dollars, which exposes us to foreign exchange risk. 
We  monitor  and  may  seek  to  reduce  such  risk  through  hedging  activities(cid:14)  however,  foreign  exchange  hedging 
activities bear a financial cost and may not always be available to us or be successful in eliminating such volatility. 

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RESIDEO TECHNOLOGIES, INC.

Finally, we generate significant amounts of cash outside of the United States that is invested with financial and non-
financial  counterparties.  While  we  employ  comprehensive  controls  regarding  global  cash  management  to  guard 
against  cash  or  investment  loss  and  to  ensure  our  ability  to  fund  our  operations  and  commitments,  a  material 
disruption to the counterparties with whom we transact business could expose us to financial loss.

We operate in many high-growth regions that require modifications to our products based on local building 
codes, regulations, standards, certifications and other factors, which may impact our cost to serve and profitability as 
we continue our penetration into these regions.

 Failure  to  increase  productivity  through  sustainable  operational  improvements,  as  well  as  an  inability  to 
successfully  execute  transformation  programs  or  to  effectively  manage  our  workforce,  may  reduce  our 
profitability or adversely impact our businesses.

Our profitability and margin growth are dependent upon our ability to drive sustainable improvements. In 
addition,  we  seek  productivity  and  cost  savings  benefits  through  transformation  and  other  programs,  such  as 
consolidation  and  outsourcing  of  manufacturing  operations  or  facilities,  transitions  to  cost-competitive  regions, 
workforce  reductions,  product  line  rationalizations  and  other  cost-saving  initiatives.  Risks  associated  with  these 
actions  include  delays  in  execution  of  the  planned  initiatives,  additional  unexpected  costs,  asset  impairments, 
realization of fewer than estimated productivity improvements, and adverse effects on employee morale leading to 
reduced production and unanticipated departures. We may not realize the full operational or financial benefits we 
expect and the recognition of these benefits may be delayed and these actions may potentially disrupt our operations. 
In  addition,  organizational  changes,  attrition,  labor  relations  difficulties,  or  workforce  stoppage  could  have  an 
adverse effect on our business, reputation, financial condition, results of operations, and cash flows.

Regulations and societal actions to respond to global climate change could negatively affect our business.

Responses to climate change may cause a shift away from fossil fuels to alternative power sources such as 
electricity or alternative fuels such as natural gas/hydrogen mixtures. Many of our thermal solutions are designed for 
application with oil and gas systems. A shift away from fossil fuels could affect our OEM customers’ business and 
result in a loss of business for them and for us. If we fail to adapt our solutions to alternative power sources, it could 
have  an  adverse  effect  on  our  business,  financial  condition,  results  of  operations,  and  cash  flows.  Similarly, 
regulations to drive higher fuel efficiency and requirements to support varying fuel mix could shift business away 
from us if we fail to adapt our solutions to address these needs in a timely manner.

We  are  subject  to  risks  associated  with  the  Reimbursement  Agreement,  pursuant  to  which  we  are  required  to 
make  substantial  cash  payments  to  Honeywell,  measured  in  substantial  part  by  reference  to  estimates  by 
Honeywell of certain of its liabilities.

In  connection  with  the  Spin-Off,  we  entered  into  the  Reimbursement  Agreement,  described  in  Note  19. 
Commitments  and  Contingencies  of  Notes  to  Consolidated  and  Combined  Financial  Statements.  In  each  calendar 
quarter, our ability to pay dividends and repurchase capital stock, or take other material corporate actions, in such 
calendar quarter will be restricted until any amounts payable under the Reimbursement Agreement in such quarter 
are  paid  to  Honeywell  and  we  will  be  required  to  use  available  restricted  payment  capacity  under  our  debt 
agreements  to  make  payments  in  respect  of  any  such  amounts.  Payment  of  deferred  amounts  and  certain  other 
amounts could cause the amount we are required to pay under the Reimbursement Agreement in respect of liabilities 
arising  in  any  given  calendar  year  to  exceed  $140  million.  All  amounts  payable  under  the  Reimbursement 
Agreement are guaranteed by certain of our subsidiaries that act as guarantors under our principal credit agreement, 
subject to certain exceptions. Under the Reimbursement Agreement, we are subject to certain of the affirmative and 
negative  covenants  that  are  substantially  similar  to  those  presently  included  in  our  principal  credit  agreement. 
Further,  pursuant  to  the  Reimbursement  Agreement,  our  ability  to  (i)  amend  or  enter  into  waivers  under  our 
principal  credit  agreement  or  our  indenture,  (ii)  enter  into  another  credit  agreement  or  our  indenture  or  make 
amendments or waivers thereto, or (iii) enter into or amend or waive any provisions under other agreements, in each 
case, in a manner that would adversely affect the rights of Honeywell under the Reimbursement Agreement, may be 
subject to Honeywell’s prior written consent. The covenants contained in the Reimbursement Agreement and/or the 
consent  right  described  in  the  preceding  sentence  may  significantly  limit  our  ability  to  engage  in  many  types  of 
significant  transactions  on  favorable  terms  (or  at  all),  including,  but  not  limited  to,  equity  and  debt  financings, 
liability management transactions, refinancing transactions, mergers, acquisitions, joint ventures, and other strategic 

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RESIDEO TECHNOLOGIES, INC.

transactions. The Reimbursement Agreement may have material adverse effects on our liquidity and cash flows and 
on  our  results  of  operations,  regardless  of  whether  we  experience  a  decline  in  net  revenue.  The  Reimbursement 
Agreement  may  also  require  us  to  accrue  significant  long-term  liabilities  on  our  consolidated  balance  sheet,  the 
amounts of which will be dependent on factors outside our control, including Honeywell’s responsibility to manage 
and determine the outcomes of claims underlying the liabilities. This may have a significant negative impact on the 
calculation  of  key  financial  ratios  and  other  metrics  that  are  important  to  investors,  rating  agencies  and  securities 
analysts  in  evaluating  our  creditworthiness,  and  the  value  of  our  securities.  Although  we  will  have  access  to 
information regarding these liabilities as we may reasonably request for certain purposes, as well as the ability to 
participate  in  periodic  standing  meetings  with  Honeywell’s  remediation  management  team  responsible  for 
management of the underlying claims, the payment obligations under the Reimbursement Agreement relate to legal 
proceedings, costs and remediation efforts that we will not control, and we accordingly do not expect to be able to 
make  definitive  decisions  regarding  settlements  or  other  outcomes  that  could  influence  our  potential  related 
exposure.

If our goodwill, other intangible assets and long-lived assets become impaired, we may be required to record a 
significant charge to earnings.

We test, at least annually, the carrying value of goodwill for impairment, as discussed in Note 2. Summary 
of Significant Accounting Policies of Notes to the Consolidated and Combined Financial Statements included in this 
Annual  Report.  We  review  other  intangible  assets  and  long-lived  assets  for  impairment  whenever  events  or 
circumstances indicate that the carrying amount of the assets may not be recoverable. The estimates and assumptions 
about future results of operations and cash flows made in connection with the impairment testing could differ from 
future actual results of operations and cash flows. If the assumptions used in our analysis are not realized or if there 
was an adverse change in facts and circumstances, it is possible that an impairment charge may need to be recorded 
in the future. If the fair value of the Company’s reporting units falls below its carrying amount because of reduced 
operating  performance,  market  declines,  changes  in  the  discount  rate,  or  other  conditions,  charges  for  impairment 
may be necessary. Any such charges may have a material negative impact on our results of operations. There were 
no impairment charges taken during the years ended December 31, 2020, 2019 and 2018.

Risks Relating to Legal and Regulatory Matters

Failure  to  comply  with  the  broad  range  of  standards,  laws  and  regulations  in  the  jurisdictions  in  which  we 
operate may result in exposure to substantial disruptions, costs and liabilities. 

The  laws  and  regulations  impacting  us  impose  complex,  stringent  and  costly  compliance  activities, 
including but not limited to environmental, health, and safety protection standards and permitting, labeling and other 
requirements  regarding,  among  other  things,  electronic  and  wireless  communications,  air  emissions,  wastewater 
discharges,  the  use,  handling,  and  disposal  of  hazardous  or  toxic  materials,  remediation  of  environmental 
contamination, data privacy, consumer protection and working conditions for and compensation of our employees. 
We may also be affected by future standards, laws or regulations, including those imposed in response to energy, 
climate change, product functionality, geopolitical, corporate social responsibility, privacy or similar concerns. We 
expect  that  the  growth  of  our  business  may  depend  on  our  development  of  new  technologies  in  response  to 
legislation and regulation related to efficiency standards, safety, privacy and security, and environmental concerns. 
These standards, laws, or regulations may further impact our costs of operation, the sourcing of raw materials, and 
the manufacture and distribution of our products and place restrictions and other requirements or impediments on 
the  products  and  solutions  we  can  sell  in  certain  geographical  locations.  The  net  revenue  and  margins  of  our 
business  are  directly  impacted  by  government  regulations,  including  safety,  performance  and  product  certification 
regulations,  particularly  those  driven  by  customer  demands  and  national  approvals,  as  well  as  changes  in  trade 
agreements,  tariffs,  and  environmental  and  energy  efficiency  standards.  We  may  develop  unexpected  legal 
contingencies or matters that exceed, or are excluded from, insurance coverage. We are subject to and in the future 
may be subject to various claims, including legal claims arising in the normal course of business. Such claims may 
include  without  limitation  employment  claims,  product  recall,  personal  injury,  network  security,  data  privacy,  or 
property  damage  claims  resulting  from  the  use  of  our  products,  services,  or  solutions,  as  well  as  exposure  to 
hazardous materials, contract disputes, or intellectual property disputes. The actual costs of resolving legal claims 
may be substantially higher or lower than the level of insurance coverage we hold and/or the amounts accrued for 

15

 
RESIDEO TECHNOLOGIES, INC.

such claims or may be excluded from coverage. In the event of unexpected future developments, it is possible that 
the ultimate resolutions of such matters could be unfavorable. 

Various laws and regulations apply to the collection, processing, transfer, disposal, disclosure and security 
of personal data. The interpretation and application of many privacy and data protection laws and regulations around 
the  world  may  be  interpreted  in  a  manner  that  is  inconsistent  with  our  existing  data  management  practices  or  the 
features  of  our  products  and  services.  Any  such  new  laws  or  regulations,  any  changes  to  existing  laws  and 
regulations  and  any  such  interpretation  may  affect  demand  for  our  products  and  services,  impact  our  ability  to 
effectively transfer data across borders in support of our business operations, or increase the cost of providing our 
products and services. Additionally, any actual or perceived breach of such laws or regulations may subject us to 
claims  and  may  lead  to  administrative,  civil  or  criminal  liability,  as  well  as  reputational  harm.  We  could  also  be 
required to fundamentally change our business activities and practices, or modify our products and services, which 
could  have  an  adverse  effect  on  our  business,  financial  condition,  results  of  operations,  and  cash  flows.  Privacy-
related claims or lawsuits initiated by governmental bodies, customers or other third parties, whether meritorious or 
not, could be time consuming, result in costly regulatory proceedings, litigation, penalties and fines, or require us to 
change  our  business  practices,  sometimes  in  expensive  ways,  or  other  potential  liabilities.  Unfavorable  publicity 
regarding  our  privacy  practices  could  injure  our  reputation,  harm  our  ability  to  keep  existing  customers  or  attract 
new customers or otherwise adversely affect our business, assets, revenue, brands, and reputation. 

Changes  in  laws,  regulations  or  government  enforcement  of  policies  concerning  the  environment,  the 
discovery  of  previously  unknown  contamination  or  new  technology  or  information  related  to  individual 
contaminated  sites  owned  or  operated  by  Resideo,  the  establishment  of  stricter  state  or  federal  toxicity  standards 
with respect to certain contaminants, or the imposition of new clean-up requirements or remedial techniques, could 
require  us  to  incur  additional  currently  unanticipated  costs  in  the  future  that  would  have  a  negative  effect  on  our 
business, financial condition, results of operations, and cash flows. 

We  are  currently  subject  to  laws  and  regulations  regarding  labor  and  employment  matters,  including 
consultation requirements, and may be subject in the future to government investigations and/or employment claims, 
allegations and/or work stoppages that may have a negative effect on our business operations and/or financial results.

We cannot predict with certainty the outcome of litigation matters, government proceedings, and other 
contingencies and uncertainties.

In  the  ordinary  course  of  business,  we  may  make  certain  commitments,  including  representations, 
warranties and indemnities relating to current and past operations, and issue guarantees of third-party obligations. 
We  are  also  subject  to  various  lawsuits,  investigations  and  disputes  arising  out  of  the  conduct  of  our  business, 
including  matters  relating  to  public  disclosure  and  reporting,  commercial  transactions,  government  contracts, 
product  liability,  prior  acquisitions  and  divestitures,  labor  and  employment  matters,  employee  benefit  plans, 
intellectual property, and environmental, health and safety matters. 

We are unable to predict how long such proceedings, in particular, the class action and derivative lawsuits 
described  in  Note  19.  Commitments  and  Contingencies  of  Notes  to  Consolidated  and  Combined  Financial 
Statements, will continue, but we anticipate that we may incur significant costs in connection with some or all of 
these  matters  and  that  these  proceedings  and  any  related  matters  may  result  in  a  substantial  distraction  of 
management’s time. In addition, we are currently subject to investigations and inquiries by governmental agencies 
(including the SEC) relating to these matters, which may result in fine or penalties which may not be covered by 
insurance. We may face future governmental inquiries and investigations on these and other issues.

Our  potential  liabilities  are  subject  to  change  over  time  due  to  new  developments,  changes  in  settlement 
strategy  or  the  impact  of  evidentiary  requirements,  and  we  may  become  subject  to  or  be  required  to  pay  damage 
awards  or  settlements  that  could  have  an  adverse  effect  on  our  business,  financial  condition,  results  of  operations 
and cash flows. If we were required to make payments, such payments could be significant and could exceed the 
amounts  we  have  accrued  with  respect  thereto,  adversely  affecting  our  business,  financial  condition,  results  of 
operations, and cash flows. While we maintain or may otherwise have access to insurance for certain risks, certain 
risks may be excluded and the amount of our insurance coverage may not be adequate to cover the total amount of 
all  insured  claims,  legal  fees,  costs  and  liabilities  and  we  may  have to  satisfy  high  insurance  retentions.  The 

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RESIDEO TECHNOLOGIES, INC.

incurrence  of  significant  liabilities  for  which  there  is  no  or  insufficient  insurance  coverage  (or  where  there  is 
available insurance but high retention levels) could adversely affect our liquidity and financial condition, results of 
operations and cash flows.

As  described  in  Note  19.  Commitments  and  Contingencies  of  Notes  to  Consolidated  and  Combined 
Financial  Statements,  we  are  subject  to  potentially  material  liabilities  related  to  the  investigation  and  cleanup  of 
environmental  hazards  and  to  claims  of  personal  injuries  or  property  damages  that  may  arise  from  hazardous 
substance releases and exposures. These liabilities arise out of our current and past operations and the operations and 
properties of predecessor companies (including off site waste disposal). We are also subject to potentially material 
liabilities related to the compliance of sites owned or operated by Resideo with the requirements of various federal, 
state, local, and foreign governments that regulate the discharge of materials into the environment and the generation, 
handling,  storage,  treatment,  and  disposal  of  and  exposure  to  hazardous  substances.  If  we  are  found  to  be  in 
violation of these laws and regulations, we may be subject to substantial fines, criminal sanctions, trade restrictions, 
product recalls, public exposure and be required to install costly equipment or make operational changes to achieve 
compliance with such laws and regulations.

Risks related to the Spin-Off and our relationships with Honeywell

The Spin-Off was generally intended to be a tax-free transaction for our shareholders, but any failure to comply 
with the relevant tax requirements could result in certain of our shareholders incurring substantial tax liabilities. 
In  addition,  we  may  have  material  payment  obligations  to  Honeywell  under  the  Tax  Matters  Agreement, 
including upon the resolution of pending or future disputes with Honeywell regarding the appropriate allocation 
of tax liabilities incurred in connection with the Spin-Off.

Completion  of  the  Spin-Off  was  conditioned  on  Honeywell’s  receipt  of  separate  written  opinions  from 
Cleary Gottlieb Steen & Hamilton and KPMG to the effect that the Spin-Off should qualify for non-recognition of 
gain  and  loss  under  Section  355  and  related  provisions  of  the  Internal  Revenue  Code  of  1986,  as  amended  (the 
“Code”).  The  opinions  assume  that  the  Spin-Off  was  completed  according  to  the  terms  of  the  Separation  and 
Distribution Agreement.

If the distribution made in connection with the Spin-Off were determined not to qualify for non-recognition 
of gain or loss under Section 355 and related provisions of the Code, then a U.S. Holder who received our common 
stock in the Spin-Off generally would be treated as receiving a distribution in an amount equal to the fair market 
value of our common stock received. In connection with the Spin-Off, we entered into the Tax Matters Agreement 
with  Honeywell  described  in  Note  19.  Commitments  and  Contingencies  of  Notes  to  Consolidated  and  Combined 
Financial  Statements.  We  presently  have,  and  in  the  future  may  have,  disputes  with  Honeywell  regarding  the 
allocation of tax related liabilities between us and Honeywell under the Tax Matters Agreement. While we maintain 
reserves  for  potential  liabilities  arising  under  the  Tax  Matters  Agreement,  to  the  extent  we  are  obligated  to 
indemnify Honeywell for tax related liabilities in respect of matters that are not reserved or in excess of reserved 
amounts,  including  upon  resolution  of  any  dispute  with  Honeywell,  such  payments  could  have  a  material  adverse 
effect on our business, financial condition and cash flows.

We have certain business conflicts of interest with Honeywell with respect to our past and ongoing relationships. 
In  addition,  the  agreements  that  we  entered  into  with  Honeywell  in  connection  with  the  Spin-Off  impose 
significant restrictions on us and our subsidiaries and limit our ability to engage in actions that may be in our 
long-term best interests, and we may from time to time have disputes with Honeywell under such agreements that 
could have a material impact on our business and operations.

Conflicts  of  interest  may  or  have  arisen  with  Honeywell  in  a  number  of  areas  relating  to  our  past  and 

ongoing relationships, including:

•

•
•
•

labor,  tax,  employee  benefit,  indemnification  and  other  matters  arising  from  our  separation  from 
Honeywell(cid:14)
intellectual property matters(cid:14)
employee recruiting and retention(cid:14)
interpretations of contractual arrangements; and

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RESIDEO TECHNOLOGIES, INC.

•

business combinations involving our Company.

We  may  not  be  able  to  resolve  any  potential  conflicts,  and,  even  if  we  do  so,  the  resolution  may  be  less 

favorable to us than if we were dealing with a party other than our former parent company. 

The  agreements  that  we  entered  into  with  Honeywell  in  connection  with  the  Spin-Off  may  impose 
significant restrictions on us and our subsidiaries and limit our ability to engage in actions that may be in our long-
term  best  interests. As  described  in  more  detail  in  Note  19.  Commitments  and  Contingencies  of  Notes  to 
Consolidated and Combined Financial Statements, the Reimbursement Agreement imposes material restrictions on 
our  business  and  operations,  including  limitations  or  impediments  on  our  ability  to  separate  or  otherwise  divest 
businesses and modify or waive the terms of certain agreements in a manner that would adversely affect the rights of 
Honeywell  under  the  Reimbursement  Agreement. In  addition,  the  Trademark  Agreement  is  terminable  by 
Honeywell under certain circumstances, including if we fail to comply with all material obligations, including the 
payment  obligations,  set  forth  in  the  Reimbursement  Agreement.  The  Trademark  Agreement  also  automatically 
terminates  upon  the  occurrence  of  a  change  of  control  of  Resideo  that  is  not  approved  by  Honeywell,  and 
automatically terminates as to any subsidiary of Resideo upon it ceasing to be a wholly-owned subsidiary of Resideo. 
Any  termination  of  the  Trademark  Agreement  could  have  a  material  adverse  effect  on  our  business,  financial 
condition, cash flows, and reputation. In addition, the provisions of the Trademark Agreement in respect of a change 
of control of Resideo or the sale of any interests in any subsidiary of Resideo may impact our ability to enter into 
transactions that are otherwise in the best interests of our stockholders.

We  and  Honeywell  also  have  had  and  may  in  the  future  have  disputes  under  the  agreements  and  related 
exhibits entered into in connection with the Spin-Off. In addition, because of their former positions with Honeywell, 
certain  of  our  executive  officers  and  directors,  including  the  chairman  of  the  Board,  own  equity  interests  in 
Honeywell. Continuing ownership of Honeywell shares and equity awards could appear to create, potential conflicts 
of interest if our Company and Honeywell face decisions that could have implications for both our Company and 
Honeywell.

The terms of our debt documents may impose restrictions on our business and our operations require substantial 
capital and we may not be able to obtain additional capital that we need in the future on favorable terms or at all. 

The  terms  of  our  varied  indebtedness  include  a  number  of  restrictive  covenants  that  impose  significant 
operating and financial restrictions on us and limit our ability to engage in actions that may be in our long-term best 
interests,  including  actions  such  as  incurring  additional  indebtedness,  paying  dividends,  making  investments  or 
acquisitions,  selling  or  transferring  certain  assets  and  other  corporate  actions.  If  market  changes,  economic 
downturns, or other negative events occur, our ability to comply with these covenants may be impaired and waivers 
from our lenders may not be provided. A breach of any of these covenants could result in an event of default under 
the  terms  of  our  indebtedness  giving  lenders  the  right  to  accelerate  the  repayment  of  such  debt,  which  could 
adversely affect our business, financial condition, results of operations, and cash flows. Additionally, we might not 
have,  or  be  able  to  obtain,  sufficient  funds  to  make  these  accelerated  payments,  and  lenders  could  then  proceed 
against  any  collateral.  Any  subsequent  replacement  of  the  agreements  governing  such  indebtedness,  or  any  new 
indebtedness could have similar or greater restrictions. As a result of these restrictions, we may be limited in how we 
conduct  our  business  and  pursue  our  strategy,  unable  to  raise  additional  debt  financing  to  operate  during  general 
economic  or  business  downturns  or  unable  to  compete  effectively  or  to  take  advantage  of  new  business 
opportunities.

Notwithstanding that we recently completed a follow-on equity offering and a refinance of certain of our 
debt  obligations,  we  may  require  additional  capital  in  the  future  to  finance  our  growth  and  development,  upgrade 
and improve our manufacturing capabilities, implement further marketing and sales activities, fund ongoing research 
and  development activities,  satisfy  regulatory  and  environmental  compliance  obligations  and  national  approvals 
requirements, satisfy obligations under the Reimbursement Agreement, fund acquisitions and meet general working 
capital  needs.  If  our  access  to  capital  were  to  become  constrained  significantly,  or  if  costs  of  capital  increased 
significantly,  due  to  lowered  credit  ratings,  increased  interest  rates,  prevailing  business  conditions,  financial 
leverage,  the  volatility  of  the  capital  markets,  decreased  investor  interest  or  other  factors,  our  business,  financial 
condition,  results  of operations  and  cash  flows  could  be  adversely  affected  and  our  ability  to  fund  future 
development and acquisition activities could be impacted. 

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RESIDEO TECHNOLOGIES, INC.

We  believe  that  we  have  adequate  capital  resources  to  meet  our  projected  operating  needs,  capital 
expenditures and other cash requirements, including payments to Honeywell under the Reimbursement Agreement. 
However, we may need additional capital resources in the future and if we are unable to obtain sufficient resources 
for  our  operating  needs,  capital  expenditures  and  other  cash  requirements  for  any  reason,  our  business,  financial 
condition and results of operations could be adversely affected.

Risks Relating to Our Common Stock and the Securities Market

Our  stock  price  has  been  volatile;  stockholder’s  percentage  ownership  in  our  Company  may  be  diluted  in  the 
future.

Our stock price may be volatile. The market price of our common stock has been volatile in the past and 
may be volatile in the future. The market price of our common stock may be significantly affected by the following 
factors:  actual  or  anticipated  fluctuations  in  our  operating  results;  changes  in  financial  estimates  by  securities 
analysts or our failure to perform in line with such estimates; announcements by us or our competitors of significant 
technical  innovations,  acquisitions,  strategic  partnerships,  joint  ventures  or  capital  commitments;  the  loss  of,  or 
decrease in sales to, one or more key customers; and departures of key personnel. 

A  stockholder’s  percentage  ownership  in  our  Company  may  be  diluted  in  the  future  because  of  common 
stock-based equity awards that we have granted and expect to grant in the future in accordance with our 2018 Stock 
Incentive Plan for the benefit of certain employees and other service providers, as well as our equity plan for our 
non-employee directors. In addition, we may issue additional equity as necessary to finance our ongoing operations.

In  addition,  our  Amended  and  Restated  Certificate  of  Incorporation  (our  “Certificate”)  authorizes  us  to 
issue, without the approval of our stockholders, one or more classes or series of preferred stock, which may have 
preferences over our common stock with respect to dividends and distributions, as our Board may determine. The 
terms of one or more classes or series of preferred stock could dilute the voting power or reduce the value of our 
common  stock.  Similarly,  the  repurchase  or  redemption  rights  or  liquidation  preferences  that  we  could  assign  to 
holders  of  preferred  stock  could  affect  the  residual  value  of  our  common  stock.  In  addition,  we  may  pursue 
acquisition opportunities for which the consideration thereof may consist partially or entirely of newly issued shares 
of our common stock and such transactions would dilute the voting power and/or reduce the value of our common 
stock.

Certain provisions in our governing documents may discourage takeovers.

Several provisions of our Charter Documents and Delaware law may discourage, delay or prevent a merger 
or  acquisition.  These  include,  among  others,  our  staggered  board  that  remains  in  effect  until  our  2022  annual 
meeting of stockholders; our stockholders are not permitted to act by written consent; we have established advance 
notice requirements for stockholder nominations and proposals; we limit the persons who may call special meetings 
of stockholders and we have limitations on our ability to enter into business combinations transactions.

These and other provisions of our Charter Documents and Delaware law may discourage, delay or prevent 
certain types of transactions involving an actual or a threatened acquisition or change in control of our Company, 
including unsolicited takeover attempts, even though the transaction may offer our stockholders the opportunity to 
sell their shares of our common stock at a price above the prevailing market price.

We may be required to make significant cash contributions to our defined benefit pension plans.

We  sponsor  defined  benefit  pension  plans  under  which  certain  eligible  Company  employees  will  earn 
pension  benefits.  We  have  plans  in  several  countries  including  the  U.S.,  the  terms  of  which  require  that  such 
qualified defined benefit pension plans maintain certain capitalization levels. Changes in discount rates and actual 
asset returns different than our anticipated asset returns can result in significant non-cash actuarial gains or losses. 
With regard to cash pension contributions, funding requirements for our pension plans are largely dependent upon 
interest rates, actual investment returns on pension assets and the impact of legislative or regulatory changes related 
to  pension  funding  obligations.  Our  pension  plan  contributions  may  be  material  and  could  adversely  impact  our 

19

RESIDEO TECHNOLOGIES, INC.

financial condition, cash flow, and results of operations. We may need to make pension plan contributions in future 
periods sufficient to satisfy funding requirements.

General Risk Factors

We depend on the recruitment and retention of qualified personnel, and our failure to attract and retain such 
personnel could adversely affect our business, financial condition, results of operations, and cash flows.

Due to the complex nature of our business, our future performance is highly dependent upon the continued 
services of our employees and management who have significant industry expertise, including our engineering and 
design  personnel  and  trained  sales  force.  Our  performance  is  also  dependent  on  the  development  of  additional 
personnel  and  the  hiring  of  new  qualified  engineering,  design,  manufacturing,  marketing,  sales  and  management 
personnel  for  our  operations.  Competition  for  qualified  personnel  in  our  markets  is  intense,  and  we  may  not  be 
successful  in  attracting  or  retaining  qualified  personnel.  The  loss  of  key  employees,  our  inability  to  attract  new 
qualified employees or adequately train employees, or the delay in hiring key personnel could negatively affect our 
business, financial condition, results of operations and cash flows. 

Our  effective  tax  rate  will  be  affected  by  factors  including  changes  in  tax  rules,  and  in  the  interpretation  and 
application of those rules, in the countries in which we operate.

Our future results of operations could be adversely affected by changes in the effective tax rate as a result 
of a change in the mix of earnings in countries with differing statutory tax rates, changes in tax laws, including any 
changes that may be enacted by the Biden administration to laws or regulations (such as changes to US tax reform 
regulations  enacted  during  the  Trump  administration),  regulations  and  judicial  rulings  (or  changes  in  the 
interpretation thereof), changes in generally accepted accounting principles, changes in the valuation of deferred tax 
assets and liabilities, changes in the amount of earnings permanently reinvested offshore, the results of audits and 
examinations  of  previously  filed  tax  returns  and  continuing  assessments  of  our  tax  exposures,  and  various  other 
governmental enforcement initiatives. Our tax expense includes estimates of tax reserves and reflects other estimates 
and assumptions, including assessments of our future earnings which could impact the valuation of our deferred tax 
assets.  Changes  in  tax  laws  or  regulations,  including  multi-jurisdictional  changes  enacted  in  response  to  the 
guidelines provided by the Organization for Economic Co-operation and Development to address base erosion and 
profit shifting will increase tax uncertainty and may adversely impact our provision for income taxes. 

If we fail to maintain proper and effective internal controls, our ability to produce accurate and timely financial 
statements could be impaired and investors’ views of us could be harmed.

The  Sarbanes-Oxley  Act  requires  that  we  maintain  effective  internal  control  over  financial  reporting  and 
disclosure controls and procedures. If we are not able to comply with the requirements of Section 404 in a timely 
manner, or if we or our independent registered public accounting firm identify deficiencies in our internal control 
over  financial  reporting  that  are  deemed  to  be  material  weaknesses,  the  market  price  of  shares  of  common  stock 
could decline and we could be subject to sanctions or investigations by SEC or other regulatory authorities, which 
would require additional financial and management resources.

Even  if  we  were  to  conclude,  and  our  auditors  were  to  concur,  that  our  internal  controls  over  financial 
reporting  provided  reasonable  assurance  regarding  the  reliability  of  financial  reporting  and  the  preparation  of 
financial  statements  for  external  purposes  in  accordance  with  GAAP,  because  of  its  inherent  limitations,  internal 
control  over  financial  reporting  might  not  prevent  or  detect  fraud  or  misstatements.  This,  in  turn,  could  have  an 
adverse impact on trading prices for our shares of common stock, and could adversely affect our ability to access the 
capital markets.

Item 1B. Unresolved Staff Comments

None.

20

RESIDEO TECHNOLOGIES, INC.

Item 2. 

Properties

Our corporate headquarters is located in Austin, Texas.

The Products & Solutions segment owns or leases 16 manufacturing sites. ADI Global Distribution owns or 
leases  195  stocking  locations.  There  are  also  5  warehouses  shared  by  both  segments  and  55  other  sites  owned  or 
leased, including offices shared by both segments and engineering and lab sites used by the Products & Solutions 
segment. The following table shows the regional distribution of these sites:

Sites......................................................................................   

145     

  Americas    

Asia
Pacific

    EMEA    
104     

6     

India

16  

We also sublease 1 lab site and 6 other sites that include office and engineering space from Honeywell. 29 
warehouses  are  operated  by  third  parties.  In  addition,  Honeywell  leases  or  subleases  3  manufacturing  sites  and  6 
other sites, with office and warehouse space, from us.

We  believe  our  properties  are  adequate  and  suitable  for  our  business  as  presently  conducted  and  are 

adequately maintained.

Item 3. 

Legal Proceedings

We are subject to various lawsuits, investigations and disputes arising out of the conduct of our business, 
including matters relating to commercial transactions, government contracts, product liability, prior acquisitions and 
divestitures, employee matters, intellectual property, and environmental, health and safety matters. We recognize a 
liability  for  any  contingency  that  is  probable  of  occurrence  and  reasonably  estimable.  We  continually  assess  the 
likelihood of adverse judgments of outcomes in these matters, as well as potential ranges of possible losses (taking 
into  consideration  any  insurance  recoveries),  based  on  a  careful  analysis  of  each  matter  with  the  assistance  of 
outside legal counsel and, if applicable, other experts. We do not currently believe that such matters are material to 
our results of operations.

For further information on our legal proceedings see Note 19. Commitments and Contingencies of Notes to 

Consolidated and Combined Financial Statements.

Item 4.  Mine Safety Disclosures

Not applicable.

21

 
 
RESIDEO TECHNOLOGIES, INC.

PART II.

Item 5.

Market  for  Registrant’s  Common  Equity,  Related  Stockholder  Matters  and  Issuer  Purchases  of 
Equity Securities

Our common stock is traded on the New York Stock Exchange under the symbol “REZI”. On February 19, 
2021, there were 37,987 holders of record of our common stock and the closing price of our common stock on the 
New  York  Stock  Exchange  was  $27.89  per  share.  As  of  February  19,  2021,  143,139,475  shares  of  our  Common 
Stock and 0 shares of our preferred stock were outstanding. 

As  described  in  Item  1.  Business  of  this  Form  10-K,  on  October  29,  2018,  Honeywell  completed  the 
separation  of  Resideo  Technologies,  Inc.  Following  the  Spin-Off,  our  authorized  capital  stock  consisted  of 
700,000,000  shares  of  common  stock,  par  value  $0.001  per  share,  and  100,000,000  shares  of  preferred  stock,  par 
value  $0.001  per  share.  The  Spin-Off  is  further  described  in  Note  1.  Organization,  Operations  and  Basis  of 
Presentation  of  Notes  to  the  Consolidated  and  Combined  Financial  Statements  included  in  Item  8.  Financial 
Statements and Supplementary Data of this Form 10-K. 

Dividends

We have never declared or paid any cash dividends on our common stock and we currently do not intend to 
pay cash dividends. We currently expect to retain any future earnings to fund the operation and expansion of our 
business  and  pay  back  debt  obligations.  The  Board’s  decision  regarding  any  future  payment  of  dividends  will 
depend on the consideration of many factors, including our financial condition, earnings, sufficiency of distributable 
reserves, opportunities to retain future earnings for use in the operation of our business and to fund future growth, 
capital requirements, debt service obligations, obligations under the Reimbursement Agreement, legal requirements, 
regulatory constraints, and other factors that the Board deems relevant. Additionally, the terms of the indebtedness 
we incurred in connection with the Spin-Off, obligations under the Reimbursement Agreement and other amounts 
owed to Honeywell under the Tax Matters, Trademark License and Patent Cross-License Agreements, will limit our 
ability to pay cash dividends.

Stock Performance

Information relating to cumulative total returns of our common stock will be included in our Proxy 

Statement to be filed pursuant to Regulation 14A within 120 days after our year ended December 31, 2020 in 
connection with our 2021 Annual Meeting of Stockholders, or the 2021 Proxy Statement, and is incorporated by 
reference.

22

RESIDEO TECHNOLOGIES, INC.

Item 6.

Selected Financial Data

Selected Historical Consolidated and Combined Financial Data

The following tables present certain selected historical consolidated and combined financial information as 
of and for each of the years in the five-year period ended December 31, 2020. For periods prior to October 29, 2018, 
the Company’s historical financial statements were prepared on a stand-alone combined basis and were derived from 
the  consolidated  financial  statements  and  accounting  records  of  Honeywell.  Accordingly,  for  periods  prior  to 
October  29,  2018,  these  financial  statements  are  presented  on  a  combined  basis  and  for  periods  subsequent  to 
October  29,  2018  are  presented  on  a  consolidated  basis  (collectively,  the  historical  financial  data  for  all  periods 
presented are referred to as “Consolidated and Combined Financial Data”).

The  selected  historical  Consolidated  and  Combined  Financial  Data  presented  below  should  be  read  in 
conjunction with Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations 
and our historical Consolidated and Combined Financial Statements and the accompanying notes thereto included 
elsewhere  in  this  Annual  Report  on  Form  10-K.  In  addition,  for  periods  prior  to  our  Spin-Off,  our  historical 
consolidated and combined financial information does not reflect changes that we have experienced as a result of 
our separation from Honeywell, including changes in the financing, operations, cost structure and personnel needs of 
our business. The financial information included herein may not necessarily reflect our financial position, results of 
operations and cash flows in the future or what our financial position, results of operations and cash flows would 
have been had we been an independent, publicly traded company during the periods presented. Further, the historical 
consolidated and combined financial information includes allocations of certain Honeywell corporate expenses, as 
described in Note 5. Related Party Transactions with Honeywell of Notes to Consolidated and Combined Financial 
Statements.  We  believe  the  assumptions  and  methodologies  underlying  the  allocation  of  these  expenses  are 
reasonable.  However,  such  expenses  may  not  be  indicative  of  the  actual  level  of  expenses  that  we  would  have 
incurred if we had operated as an independent, publicly traded company or of the costs expected to be incurred in 
the future.

2020

Years Ended December 31,
2017
2018
2019
(In millions except share and per share data)

2016

Selected Statements of Operations Information:    
Net revenue................................................................  $
Operating profit .........................................................   
Net income (loss) (1) .............................................   
Selected Balance Sheets Information at Year-
End:
Total assets ................................................................  $
Long-term obligations ...............................................   
Total liabilities...........................................................   
Total equity................................................................   
Earnings (Loss) Per Common Share: (1)
Basic ..........................................................................  $
Diluted .......................................................................   
Weighted Average Common Shares (in thousands): 
(2)

5,071    $
311     
37     

4,988    $
258     
36     

4,827 
493 
405 

5,610    $
2,079     
3,617     
1,993     

5,128    $
2,032     
3,526     
1,602     

4,972 
1,950 
3,439 
1,533 

 $

 $

 $

4,519 
445 
(394)   

4,455 
495 
177 

 $

4,473 
723 
1,870 
2,603 

4,294 
338 
1,420 
2,874 

0.30    $
0.29     

0.29    $
0.29     

 $

3.31 
3.30 

(3.22)  $
(3.22)   

1.44 
1.44 

Basic ..........................................................................    125,348      122,722      122,499 
Diluted .......................................................................    126,324      122,238      122,624 

   122,499 
   122,499 

   122,499 
   122,499  

1) Net  income  (loss)  attributable  to  Resideo  and  Earnings  (Loss)  Per  Common  Share  for  2018  and  2017  were  impacted  by  U.S.  Tax 
Reform.  See  Note  9.  Income  Taxes  of  Notes  to  Consolidated  and  Combined  Financial  Statements  for  further  details  regarding  the 
2018 impact. In 2017, the Company reasonably estimated certain effects of the U.S. Tax Reform and, therefore, recorded provisional 
amounts, including the deemed repatriation transition tax and withholding taxes on undistributed earnings.

2) On  October  29,  2018,  the  date  of  consummation  of  the  Spin-Off,  122,499  shares  of  our  Common  Stock  were  distributed  to  Honeywell 
stockholders of record as of October 16, 2018. Basic and Diluted Earnings (Loss) Per Common Share for all periods prior to the Spin-Off 
reflect the number of distributed shares, or 122,499 shares. For the 2018, 2017 and 2016 year to date calculations, these shares are treated as 
issued and outstanding from January 1, 2016 for purposes of calculating historical basic earnings per share. No dividends have been paid 
from October 29, 2018 through December 31, 2020.

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RESIDEO TECHNOLOGIES, INC.

Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations

(In millions, except per share amounts)

The following Management’s Discussion and Analysis of Financial Condition and Results of Operations is 
intended to help you understand the results of operations and financial condition of Resideo Technologies, Inc. and 
its consolidated subsidiaries (“Resideo” or “the Company”, “we”, “us” or “our”) for the three years ended December 
31, 2020 and should be read in conjunction with the Consolidated and Combined Financial Statements and the notes 
thereto contained elsewhere in this Form 10-K. 

Overview and Business Trends

We are a leading global manufacturer and distributor of technology driven products and solutions that help 
homeowners and businesses stay connected and in control of their comfort, security and energy use. We are a leader 
in  the  home  heating,  ventilation  and  air  conditioning  controls  and  security  markets.  We  have  a  global  footprint 
serving  commercial  and  residential  end-markets.  We  manage  our  business  operations  through  two  segments, 
Products & Solutions and ADI Global Distribution. Our Products & Solutions segment consists of comfort, security, 
residential thermal (“RTS”) products and solutions. Our offerings include temperature and humidity control, thermal 
and combustion solutions, water and air solutions, as well as security panels, sensors, peripherals, wire and cable, 
communications  devices,  video  cameras,  awareness  solutions,  cloud  infrastructure,  installation  and  maintenance 
tools and related software. Our ADI Global Distribution business is the leading wholesale distributor of low-voltage 
security products including intrusion, access control and video products and participates significantly in the broader 
related markets of smart home, fire, power, audio, ProAV, networking, communications, wire and cable, enterprise 
connectivity, and structured wiring products. The Products & Solutions segment, consistent with our industry, has a 
higher gross and operating profit margin profile in comparison to the ADI Global Distribution segment.

During the fourth quarter of 2020, we made a change to our reportable segments. Previously we allocated 
corporate costs to the Products & Solutions segment as well as the ADI Global Distribution segment. We now report 
corporate costs separately, as Corporate, from the two operating segments. In addition, during the fourth quarter of 
2020,  our  Chief  Operating  Decision  Maker  moved  towards  making  financial  decisions  and  allocating  resources 
based  on  Operating  profit,  rather  than  Segment  Adjusted  EBITDA.  These  changes  were  designed  to  better  align 
accountability and authority, give a clearer view into the operational performance of the two segments and increase 
accountability for management of corporate spending.

Our  financial  performance  is  influenced  by  several  macro  factors  such  as  repair  and  remodeling  activity, 
residential and non-residential construction, employment rates, and overall macro environment. The global outbreak 
of a novel coronavirus disease (“COVID-19”) created economic disruption. Starting at the end of the first quarter 
and  throughout  the  second  quarter,  we  experienced  constrained  supply  and  slowed  customer  demand,  as  well  as 
temporary closures of several of our ADI Global Distribution branches, that adversely impacted business, results of 
operations, and overall financial performance. Although there remains uncertainty as to the continuing implications 
of  COVID-19,  during  the  second  half  of  the  year  customer  demand  improved  and  ongoing  cost  actions  and 
transformation  efforts  contributed  to  the  improvements  in  the  Company’s  operations  and  overall  financial 
performance.

During 2020, the Products & Solutions segment revenue declined 2% compared to 2019, driven by softness 
in  Comfort  and  RTS  product  lines  offset  by  strength  in  the  Security  business.  Operating  profit  was  positively 
impacted  by  cost  savings  from  transformation  programs,  sourcing  productivity,  lower  charges  related  to  obsolete 
and  surplus  inventory,  and  other  cost  reduction  efforts,  offset  by  lower  revenue  volumes,  unfavorable  sales  mix, 
investments to support new product launches, and labor and material inflation.

Our  ADI  Global  Distribution  business  revenue  increased  5%  compared  to  2019.  Throughout  2020,  the 
business  continued  its  strong  performance,  achieving  solid  growth  in  US,  including  the  impact  from  the  2020 
Herman  ProAV  acquisition,  as  well  as  EMEA,  and  expansion  in  top  product  lines.  ADI  Global  Distribution 
accelerated  the  adoption  of  digital  tools,  which  is  reflected  in  strong  e-commerce  growth.  Operating  profit  was 
negatively  impacted  by  unfavorable  sales  mix,  commercial  investments,  acquisition  related  costs,  and  other  cost 
inflation of $34 million, partially offset by transformation program cost savings, other expense productivity and cost 
reduction programs totaling $18 million. 

24

RESIDEO TECHNOLOGIES, INC.

Current Period Highlights

Net revenues increased $83 million in 2020 compared to 2019, primarily due to increased pricing on certain 
products  and  acquisitions,  partially  offset  by  volume.  Gross  profit  as  a  percent  of  net  revenues  was  consistent  at 
26%. The  primary  drivers  to  the  flat  gross  profit  percentage  were  a  100  basis  point  (“bps”)  negative  impact  from 
unfavorable  sales  mix  changes  offset  by  100  bps  positive  impact  from  transformation  program  cost  savings.  Net 
income for 2020 was $37 million compared to $36 million for 2019.

Selling,  general  and  administrative  expenses  decreased  by  $17  million  in  2020  compared  to  2019. The 
decrease was driven by transformation program cost savings, decrease in Spin-Off related expenses, and other cost 
reductions  totaling  $150  million.  These  decreases  were  partially  offset  by  transformation  program  expenses  and 
related restructuring expenses, labor and other cost inflation, commercial investments, investments to support new 
product launches, the expense impact of acquisitions, and labor and other expense inflation totaling $133 million.

We ended 2020 with $517 million in cash and cash equivalents. Net cash provided by operating activities 
was $244 million for the year. At December 31, 2020, accounts receivable were $863 million and inventories were 
$672 million.

Recent Developments

COVID-19 Pandemic

The World Health Organization (“WHO”) declared COVID-19 a pandemic in March 2020. The broader 
implications of COVID-19 on our results of operations and overall financial performance remain uncertain. Starting 
at  the  end  of  the  first  quarter  of  2020  and  throughout  the  second  quarter,  we  experienced  constrained  supply  and 
slowed  customer  demand,  as  well  as  temporary  closures  of  several  of  our  ADI  Global  Distribution  branches,  that 
adversely impacted business, results of operations and overall financial performance. During the second half of 2020 
customer demand improved and on-going cost actions and transformation efforts contributed to improvements in the 
Company’s results of operations and overall financial performance. As there remains uncertainty around the impacts 
of  the  COVID-19  pandemic,  the  Company  addresses  and  evaluates  the  impacts  frequently.  See  “Item  1A.  Risk 
Factors”  of  this  Form  10-K  for  further  discussion  of  the  possible  impact  of  the  COVID-19  pandemic  on  our 
business.

lockdown  mandates  or  recommendations,  under  which we have 

U.S. and  international  government  responses  to  the  COVID-19  outbreak  have  included  “shelter  in 
place,”  “stay  at  home”  and  similar  types  of  orders.  These  orders  exempt  certain  products  and  services  needed  to 
maintain continuity of operations of critical infrastructure sectors as determined by the U.S. federal government and 
certain  other  countries  globally.  Although certain  of the  Company’s  operations  are  currently  considered  essential 
and  exempt  in  the  United  States,  Canada  and  certain  other  countries  globally,  there  remain  certain 
jurisdictions where  there  have  been  and  may  continue  to  be  restrictions  on  manufacturing  or  operations  or  other 
temporarily  closed  certain 
government 
manufacturing  and  sales  facilities,  and  restricted  operations  in  others,  including  manufacturing  in  Mexico and 
restricted operations in certain ADI sales branches, although these facilities have since reopened or remained opened 
with restricted sales activities. If any of the applicable exemptions are curtailed or revoked in the future, that could 
adversely impact our business, operating results and financial condition. Furthermore, to the extent these exemptions 
do not extend to our key suppliers and customers, this could also adversely impact our business, operating results 
and  financial  condition.  We  have  also  implemented  work-from-home  policies  for  a  significant  percentage  of  our 
employees, which could negatively impact productivity, disrupt conduct of our business in the ordinary course and 
delay our production timelines. Due to the significant remote workforce populations, we may also face informational 
technology  infrastructure  and  connectivity  issues  from  the  vendors  that  we  rely  on  for  certain  information 
technologies to administer, store and support the Company’s multiple business activities. Finally, we are incurring 
increased costs associated with cleaning and other employee safety measures.

Our  visibility  toward  future  performance  is  more  limited  than  is  typical  due  to  the  uncertainty 
surrounding the duration and ultimate impact of COVID-19 and the mitigation measures that are implemented by 
governmental authorities. We also expect business conditions to remain challenging. In response to these challenges, 
we  will  continue  to  focus  on  those  factors  that  we  can  control:  closely  managing  and  controlling  our  expenses; 

25

 
 
RESIDEO TECHNOLOGIES, INC.

aligning our production schedules with demand in a proactive manner as there are changes in market conditions to 
minimize our cash operating costs; and pursuing further improvements in the productivity and effectiveness of our 
manufacturing, selling and administrative activities.

2020 Public Offering of Common Stock

On November 17, 2020, we entered into an underwriting agreement (the “Underwriting Agreement”) which 
provided for the offer and sale of 17,000,000 shares of common stock at the public offering price of $15.00 per share 
(the “Offering”). The Offering closed on November 20, 2020. On December 14, 2020 the closing of the exercise of 
the underwriters’ option to purchase an additional 2,550,000 shares of common stock of the Offering price of $15.00 
per share as allowed in the Underwriting Agreement. Net proceeds received were approximately $279 million.

Amended and Restated Credit Facilities

On  February  12,  2021,  we  entered  into  an  amended  and  restated  credit  agreement  (the  “A&R  Credit 
Agreement”).  The  A&R  Credit  Agreement  provides  for  (i)  a  seven-year  senior  secured  term  B  loan  facility  in  an 
aggregate  principal  amount  of  $950  million  (the  “A&R  Term  B  Facility”)  and  (ii)  a  five-year  senior  secured 
revolving  credit  facility  in  an  aggregate  principal  amount  of  $500  million  (the  “A&R  Revolving  Credit  Facility” 
and, together with the Term Loan Facilities, the “A&R Senior Credit Facilities”).

Basis of Presentation

Prior  to  becoming  an  independent  publicly  traded  company  (the  “Spin-Off”)  on  October  29,  2018,  our 
historical  financial  statements  were  prepared  on  a  stand-alone  combined  basis  and  were  derived  from  the 
consolidated  financial  statements  and  accounting  records  of  Honeywell  International  Inc.  (“Honeywell”). 
Accordingly, for periods prior to October 29, 2018, our financial statements are presented on a combined basis and 
for  the  periods  subsequent  to  October  29,  2018  are  presented  on  a  consolidated  basis  (collectively,  the  historical 
financial statements for all periods presented are referred to as “Consolidated and Combined Financial Statements”). 
The  Consolidated  and  Combined  Financial  Statements  have  been  prepared  in  accordance  with  U.S.  GAAP.  The 
historical combined financial information prior to the Spin-Off may not be indicative of our future performance and 
does not necessarily reflect what our consolidated and combined results of operations, financial condition and cash 
flows  would  have  been  had  we  operated  as  a  separate,  publicly  traded  company  during  the  periods  presented, 
particularly because of changes that we experienced as a result of our separation from Honeywell, including changes 
in the financing, cash management, operations, cost structure, and personnel needs of our Company. 

The combined financial statements prior to the Spin-Off include certain assets and liabilities that were held 
at  the  Honeywell  corporate  level  but  were  specifically  identifiable  or  otherwise  attributable  to  us.  Additionally, 
Honeywell  historically  provided  certain  services,  such  as  legal,  accounting,  information  technology,  human 
resources  and  other  infrastructure  support,  on  our  behalf.  The  costs  of  these  services  were  allocated  to  us  on  the 
basis  of  the  proportion  of  net  revenue.  Actual  costs  that  would  have  been  incurred  if  we  had  been  a  stand-alone 
company for the entire period being presented would depend on multiple factors, including organizational structure 
and  strategic  decisions  made  in  various  areas,  including  information  technology  and  infrastructure.  Both  we  and 
Honeywell consider the basis on which the expenses were allocated during the period before the Spin-Off to be a 
reasonable  reflection  of  the  utilization  of  services  provided  to  or  the  benefits  received  by  us  during  the  periods 
presented.

Since the completion of the Spin-Off, we have incurred expenditures consisting of employee-related costs, 
costs  to  start  up  certain  stand-alone  functions  and  information  technology  systems  and  other  one-time  transaction 
related costs. Recurring stand-alone costs include establishing the internal audit, treasury, investor relations, tax and 
corporate secretary functions as well as the annual expenses associated with running an independent publicly traded 
company  including  listing  fees,  compensation  of  non-employee  directors,  related  board  of  director  fees  and  other 
fees and expenses related to insurance, legal and external audit.

Prior  to  Spin-Off,  our  environmental  expenses  for  specified  Honeywell  properties  contaminated  through 
historical  business  operations  (“Honeywell  Sites”),  now  subject  to  the  Reimbursement  Agreement,  were  reported 
within other expense, net in our Consolidated and Combined Statements of Operations, which reflect an estimated 
liability for resolution of pending and future environmental-related liabilities. Prior to the Spin-Off, this estimated 

26

RESIDEO TECHNOLOGIES, INC.

liability was calculated as if we were responsible for 100% of the environmental-liability payments associated with 
certain  sites.  See  Environmental  Matters  and  Reimbursement  Agreement  sections  of  Note  19.  Commitments  and 
Contingencies of Notes to Consolidated and Combined Financial Statements for additional information.

Reclassification

On  January  1,  2020,  we  changed  our  classification  of  research  and  development  expenses  from  Cost  of 
goods  sold  to  Selling,  general  and  administrative  expenses,  such  that  research  and  development  expenses  are 
excluded from the calculation of Gross profit. This change had no impact on Net income (loss) and earnings (loss) 
per share or the Consolidated Balance Sheet, Consolidated and Combined Statements of Cash Flow or Equity. The 
Company  determined  the  impact  on  previously  issued  consolidated  and  combined  annual  and  interim  financial 
statements was not material. The impact for the years ended December 31, 2019 and 2018, was a decrease in Cost of 
goods sold and an increase in Gross profit and in Selling, general and administrative expenses of $87 million and 
$59 million, respectively. The impact of the reclassification for the year ended December 31, 2019 is also reflected 
in Note 7. Restructuring Charges of Notes to Consolidated and Combined Financial Statements.

In addition, the prior year segment information was recast to present Corporate separately as well as present 
Operating  profit  which  replaces  Segment  Adjusted  EBITDA.  See  Note  21.  Segment  Financial  Data  of  Notes  to 
Consolidated  and  Combined  Financial  Statements  for  additional  information.  Certain  reclassifications  have  been 
made to prior period financial statements to conform to the classification adopted in the current period.

Components of Operating Results

 Net Revenue

We  manage  our  global  business  operations  through  two  reportable  segments,  Products  &  Solutions  and 

ADI Global Distribution:

Products & Solutions: We generate the majority of our Products & Solutions net revenue primarily from 
residential  end-markets.  Our  Products  &  Solutions  segment  includes  traditional  products,  as  well  as  connected 
products, which we define as any device with the capability to be monitored or controlled from a remote location by 
an  end-user  or  service  provider.  Our  products  are  sold  through  a  network  of  HVAC,  plumbing,  security,  and 
electrical distributors including our ADI Global Distribution business, OEMs, and service providers such as HVAC 
contractors, security dealers and plumbers. We also sell some products via retail and online channels.

ADI  Global  Distribution:  We  generate  revenue  through  the  distribution  of  low-voltage  electronic  and 
security  products,  as  well  as  smart  home,  fire,  power,  audio  and  ProAV,  networking,  communications,  wire  and 
cable, enterprise connectivity, and structured wiring products that are delivered through a comprehensive network of 
professional contractors, distributors and OEMs, as well as major retailers and online merchants. In addition to our 
own security products, ADI Global Distribution distributes products from industry-leading manufacturers, and also 
carries  a  line  of  private  label  products.  We  sell  these  products  to  contractors  that  service  non-residential  and 
residential  end-users.  14%  of  ADI  Global  Distribution’s  net  revenue  is  supplied  by  our  Products  &  Solutions 
Segment.  Management  estimates  that  in  2020  approximately  two-thirds  of  ADI  Global  Distribution’s  net  revenue 
was attributed to non-residential end markets and one-third to residential end markets.

Cost of Goods Sold

Products & Solutions: Cost of goods sold includes costs associated with raw materials, assembly, shipping 
and  handling  of  those  products,  costs  of  personnel-related  expenses,  including  pension  benefits,  and  equipment 
associated with manufacturing support, logistics and quality assurance, non-research and development engineering 
costs, and costs of certain intangible assets.

ADI  Global  Distribution:  Cost  of  goods  sold  consists  primarily  of  inventory-related  costs  and  includes 

labor and personnel-related expenses.

27

RESIDEO TECHNOLOGIES, INC.

Selling, General and Administrative Expense

Selling,  general  and  administrative  expense  includes  trademark  royalty  expenses,  sales  incentives  and 
commissions,  professional  fees,  legal  fees,  promotional  and  advertising  expenses,  personnel-related  expenses, 
including  stock  compensation  expense  and  pension  benefits,  and  research  and  development  expenses.  In  addition, 
prior  to  the  Spin-Off,  our  selling,  general  and  administrative  expense  included  an  allocated  portion  of  general 
corporate expenses. 

Other Expense, Net

Other  expense,  net  consists  primarily  of  Reimbursement  Agreement  expenses  (gains)  for  certain 
environmental  claims  related  to  approximately  230  sites  or  groups  of  sites  that  are  undergoing  environmental 
remediation  under  U.S.  federal  or  state  law  and  agency  oversight  for  contamination  associated  with  Honeywell 
historical business operations. Prior to the Spin-Off, other expense, net included the environmental expenses related 
to these same sites. For further information see Note 19. Commitments and Contingencies of Notes to Consolidated 
and  Combined  Financial  Statements  for  discussion  of  environmental  and  the  Reimbursement  Agreement.  Other 
expense, net also includes foreign exchange gains and losses.

Interest Expense 

Interest expense consists of interest on our short and long-term obligations, including our senior notes, term 
credit  facility,  and  revolving  credit  facility.  Interest  expense  on  our  obligations  includes  contractual  interest, 
amortization of the debt discount and amortization of deferred financing costs.

Tax Expense (Benefit)

Provision for income taxes includes both domestic and foreign income taxes at the applicable statutory tax 

rates adjusted for U.S. taxation of foreign earnings, non-deductible expenses and other permanent differences.

28

RESIDEO TECHNOLOGIES, INC.

Results of Operations for the Years Ended December 31, 2020, 2019 and 2018 

The  following  table  sets  forth  our  Consolidated  and  Combined  Statements  of  Operations  for  the  periods 

presented:

Consolidated and Combined Statements of Operations
(In millions except share and per share data)

Years Ended December 31,
2019

2018

2020

Net revenue.......................................................................................   $
Cost of goods sold ............................................................................    
Gross profit .......................................................................................    
Selling, general and administrative expenses ...................................    
Operating profit ................................................................................    
Other expense, net ............................................................................    
Interest expense ................................................................................    
Income before taxes..........................................................................    
Tax expense (benefit) .......................................................................    
Net income........................................................................................   $
Weighted Average Number of Common Shares Outstanding 
(in thousands)
Basic .................................................................................................    
Diluted ..............................................................................................    
Earnings Per Share
Basic .................................................................................................   $
Diluted ..............................................................................................   $

Net Revenue

5,071    $
3,758 
1,313 
1,002 
311   
147 
63 
101 
64 
37 

 $

4,988    $
3,711 
1,277 
1,019 
258   
118 
69 
71 
35 
36 

 $

4,827 
3,402 
1,425 
932 
493 
369 
20 
104 
(301)
405 

125,348 
126,324 

122,722 
123,238 

122,499 
122,624 

0.30 
 $
0.29    $

0.29 
 $
0.29    $

3.31 
3.30  

Years Ended December 31,
2019

2018

2020

Net revenue .......................................................................................   $
% change compared with prior period ..............................................    

5,071 

  $
2%   

4,988 

 $
3%   

4,827 

Net  revenue  increased  2%  in  2020  compared  to  2019,  primarily  due  to  increase  in  pricing  on  certain 
products and acquisitions, partially offset by reduced volume. Net revenue increased 3% in 2019 compared to 2018, 
primarily  due  to  an  increase  in  volume  and  pricing  on  certain  products,  partially  offset  by  foreign  exchange 
translation.

Further discussion of net revenue by segment can be found in the Review of Business Segments section of 

this Management’s Discussion and Analysis of Financial Condition and Results of Operations.

Cost of Goods Sold

Years Ended December 31,
2019

2018

2020

Cost of goods sold ............................................................................   $
% change compared with prior period..............................................    
Gross profit percentage.....................................................................    

3,758 

  $
1%   
26%   

3,711 

  $
9%   
26%   

3,402 

30%

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RESIDEO TECHNOLOGIES, INC.

2020 compared with 2019

Cost of goods sold for 2020 was $3,758 million, an increase of $47 million, or 1%, from $3,711 million in 
2019. This $47 million increase in cost of goods sold was primarily driven by impact of product expenses related to 
revenue that was attributable to the operations of the 2020 Herman ProAV acquisition, unfavorable changes in sales 
mix, and material and labor inflation totaling $137 million. The increased costs were partially offset by the favorable 
impact of sourcing productivity, transformation programs cost savings, lower charges related to obsolete and surplus 
inventory, lower spin-related costs, and other cost reductions totaling $90 million. 

The primary drivers of flat gross profit percentage were a 100 bps negative impact from changes in sales 

mix, offset by 100 bps favorable impact of transformation programs cost savings.

2019 compared with 2018

Cost of goods sold for 2019 was $3,711 million, an increase of $309 million, or 9%, from $3,402 million in 
2018. This $309 million increase in cost of goods sold was primarily driven by higher revenue in the ADI Global 
Distribution  segment,  material  and  labor  inflation  and  increased  production  costs  including  charges  related  to 
obsolete  and  surplus  inventory,  changes  in  sales  mix,  increased  headquarter  allocations  in  the  period  prior  to  the 
Spin-Off,  expenses  related  to  transformation  programs  and  related  restructuring  costs,  and  Spin-Off  related  costs 
totaling $435 million. The increased costs were partially offset by sourcing productivity, foreign currency translation, 
lower environmental expense, and savings in other miscellaneous costs of goods sold totaling $126 million. 

The primary drivers to the decrease in gross profit percentage were a 200 bps impact from changes in sales 
mix,  100  bps  impact  from  material  and  labor  inflation  and  fixed  production  costs,  and  100  bps  impact  from 
headquarter allocations previously classified in selling, general and administrative expense in the period prior to the 
Spin-Off.

Selling, General and Administrative Expense

Years Ended December 31,
2019

2018

2020

Selling, general and administrative expense.....................................   $
% of revenue .....................................................................................    

1,002 

  $
20%   

1,019 

  $
20%   

932 
19%

2020 compared with 2019

Selling, general and administrative expense for 2020 was $1,002 million, a decrease of $17 million, from 
$1,019  million  in  2019.  The  decrease  was  driven  by  transformation  programs  cost  savings,  decrease  in  Spin-Off 
related  expenses,  and  other  cost  reductions  totaling  $150  million.  These  decreases  were  partially  offset  by 
transformation  program  expenses  and  related  restructuring  costs,  commercial  investments,  investments  to  support 
new product launches, and the expense impact of acquisitions totaling $133 million. 

2019 compared with 2018

Selling, general and administrative expense for 2019 was $1,019 million, an increase of $87 million from 
$932  million  in  2018.  The  increase  was  driven  by  greater  Spin-Off  related  costs,  increased  research  and 
development  spend,  increased  royalty  fees  associated  with  the  Trademark  License  Agreement,  transformation 
program  expenses  and  related  restructuring  costs,  higher  legal  expenses,  the  expense  impact  of  acquisitions,  and 
labor and other expense inflation totaling $175 million. These increases were partially offset by reduced headquarter 
cost  allocations,  transformation  programs  cost  savings,  foreign  currency  translation,  and  miscellaneous  cost 
reductions totaling $88 million.

30

 
 
 
 
 
 
 
 
 
 
RESIDEO TECHNOLOGIES, INC.

Other Expense, Net

Years Ended December 31,
2019

2018

2020

Other expense, net .............................................................................   $

147    $

118    $

369  

2020 compared with 2019

Other expense, net for 2020 was $147 million, an increase of $29 million from $118 million in 2019. The 
increase is mainly due to a $38 million increase in expense from the Reimbursement Agreement, and $4 million of 
increased  expense  relating  to  foreign  exchange.  These  increases  were  offset  by  $13  million  decrease  in  non-
operating pension related expense.

2019 compared with 2018

Other expense, net for 2019 was $118 million, a decrease of $251 million from $369 million in 2018. The 
decrease  is  mainly  due  to  lower  environmental  remediation  expense,  now  subject  to  and  presented  as 
Reimbursement Agreement expense subsequent to the Spin-Off.

Tax Expense (Benefit)

Tax expense (benefit)........................................................................  $
Effective tax rate ...............................................................................   

64 
  $
64%   

  $

35 
49% 

(301)
(289)%  

Years Ended December 31,
2019

2018

2020

2020 compared with 2019

The effective tax rate increase in 2020 compared to 2019 was primarily attributable to the mix of earnings 
across  the  jurisdictions  in  which  we  operate,  changes  in  estimates  related  to  prior  years,  and  non-deductible 
expenses. A significant driver of the high tax rate in both 2020 and 2019 is that the Reimbursement Agreement is 
generally non-deductible for U.S. federal income tax purposes.

2019 compared with 2018

The  effective  tax  rate  increase  in  2019  compared  to  2018  was  primarily  attributable  to  tax  benefits 
generated  in  2018  related  to  the  internal  restructuring  of  Resideo’s  business  in  advance  of  the  Spin-Off,  currency 
impacts  on  withholding  taxes  on  undistributed  foreign  earnings,  and  adjustments  to  the  provisional  tax  amount 
related  to  U.S.  Tax  Reform,  partially  offset  by  decreases  in  tax  expense  related  to  Global  Intangible  Low  Taxed 
Income  (“GILTI”)  and  non-deductible  expenses.  A  significant  driver  of  the  high  tax  rate  in  2019  is  that  the 
Reimbursement Agreement is generally non-deductible for U.S. federal income tax purposes.

Review of Business Segments

Products & Solutions 

Total revenue .............................................................  $
Less: Intersegment revenue ....................................... 
External revenue........................................................ 
Operating profit .........................................................  $

2,488  $
367   
2,121   
407  $

2,487   
312   
2,175   
327   

 $

(2)%  
24%  $

2,474   
305   
2,169   
591   

0%
(45)%

2020

2019

% 
Change  

2018

   % Change 

31

 
 
 
 
 
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
  
  
 
 
 
  
 
 
 
  
  
 
RESIDEO TECHNOLOGIES, INC.

2020 compared with 2019

Products & Solutions revenue declined 2% in 2020 compared to 2019, driven by softness in Comfort and 
RTS product lines offset by strength in the Security business. Operating profit increased from $327 million in 2019 
to  $407  million  in  2020,  or  24%.  Operating  profit  was  positively  impacted  by  cost  savings  from  transformation 
programs,  sourcing  productivity,  lower  charges  related  to  obsolete  and  surplus  inventory  and  other  cost  reduction 
efforts  totaling  $210  million.  These  cost  reductions  offset  lower  revenue  volumes,  unfavorable  sales  mix, 
investments to support new product launches, and labor and material inflation totaling $130 million.

2019 compared with 2018

Products & Solutions revenue remained flat in 2019 compared to 2018, driven primarily by strength in the 
Security business, offset by softness in Comfort and RTS product lines. Operating profit declined from $591 million 
in  2018  to  $327  million  in  2019,  or  45%.  Operating  profit  was  negatively  impacted  by  unfavorable  sales  mix, 
increased  costs  related  to  transformation  program  expenses  and  related  restructuring  expenses  and  Spin-Off, 
increased functional expenses previously captured in corporate costs prior to Spin-Off, increased charges related to 
obsolete  and  surplus  inventory,  increased  royalty  fee  paid  to  Honeywell  associated  with  the  Trademark  License 
Agreement,  investments  to  support  new  product  launches,  and  labor  and  material  inflation  totaling  $356  million. 
Negative  impacts  were  partially  offset  by  increased  selling  prices,  sourcing  productivity,  lower  environmental 
expense, savings from transformation programs, and miscellaneous cost reductions totaling $92 million.

ADI Global Distribution 

External revenue........................................................   $
Operating profit .........................................................   $

2,950    $
194    $

2,813     
210     

5%  $
(8)% $

2,658     
205     

6%
2%

2020

2019

    % Change 

2018

   % Change 

2020 compared with 2019

ADI Global Distribution revenue increased 5% in 2020 compared to 2019, highlighted by strong growth in 
the  U.S.,  including  the  impact  from  the  2020  Herman  ProAV  acquisition,  as  well  as  EMEA.  Operating  profit 
decreased from $210 million in 2019 to $194 million in 2020, or 8%. Operating profit was negatively impacted by 
commercial  investments,  unfavorable  sales  mix,  acquisition  related  costs,  and  other  cost  inflation  totaling  $34 
million. Negative impacts were partially offset by transformation program cost savings, other expense productivity 
and cost reduction programs totaling $18 million.

2019 compared with 2018

ADI  Global  Distribution  revenue  increased  6%  in  2019  compared  to  2018,  driven  by  increased  sales 
volume growth across all regions. Operating profit increased from $205 million in 2018 to $210 million in 2019, or 
2%. Operating profit was positively impacted by increased volume, transformation program cost savings, and other 
expense  productivity  and  cost  reduction  programs  totaling  $38  million.  Positive  impacts  were  partially  offset  by 
increased  functional  expenses  previously  captured  in  corporate  costs  prior  to  Spin-Off,  commercial  investments, 
increased  expenses  related  to  transformation  programs,  unfavorable  changes  in  foreign  exchange  rates,  and  other 
cost inflation totaling $33 million.

Corporate

 Corporate costs .........................................................  $

(290)  $

(279)   

4%  $

(303)   

(8)%

2020

2019

   % Change 

2018

   % Change 

2020 compared with 2019

Corporate costs for 2020 were $290 million, an increase of $11 million, from $279 million in 2019, or 4%, 
and  were  negatively  impacted  by  costs  related  to  transformation  programs  and  related  restructuring  expenses, 

32

 
 
   
 
 
 
   
 
RESIDEO TECHNOLOGIES, INC.

increased bonus payouts from improved performance of the business, increase in service cost related to pension, and 
labor and other inflation totaling $59 million. Negative impacts were partially offset by transformation program cost 
savings, reduced Spin-Off related costs, other expense productivity and cost reduction programs totaling $48 million.

2019 compared with 2018

Corporate costs for 2019 were $279 million, a decrease of $24 million, from $303 million in 2018, or 8%, 
and were positively impacted by reduced functional expenses previously captured in corporate costs prior to Spin-
Off,  transformation  program  cost  savings,  decreased  bonus  payouts  related  to  business  performance,  and  other 
expense  productivity  and  cost  reduction  programs  totaling  $74  million.  Positive  impacts  were  partially  offset  by 
increased  Spin-Off  related  costs,  higher  legal  expenses,  increased  costs  related  to  transformation  programs  and 
related restructuring expenses, increase in service cost related to pension, and labor and other inflation totaling $50 
million.

Restructuring Charges 

During  2019,  we  retained  industry-recognized  experts  in  supply  chain  optimization  and  organizational 
excellence  to  assist  in  a  comprehensive  financial  and  operational  review  which  was  focused  on  product  cost  and 
gross  margin  improvement,  and  general  and  administrative  expenses  simplification.  Certain  restructuring  actions 
have  been  implemented  under  this  program  as  well  as  previous  programs.  These  restructuring  actions  generated 
incremental (net) pre-tax savings of $53 million in 2020. Cash spending related to our restructuring actions was $35 
million for the year ended December 31, 2020 and was funded through operating cash flows.

Net restructuring and related expenses were $40 million, $37 million and $5 million for December 31, 2020, 

2019 and 2018, respectively, primarily related to severance.

For further  discussion  of  restructuring  activities,  refer  to Note  7.  Restructuring  Charges  of  Notes  to 

Consolidated and Combined Financial Statements.

Capital Resources and Liquidity

Our  liquidity  is  primarily  dependent  on  our  ability  to  continue  to  generate  positive  cash  flows  from 
operations.  Additional  liquidity  may  also  be  provided  through  access  to  the  financial  capital  markets  and  a 
committed global credit facility. The following is a summary of our liquidity position:

• As of December 31, 2020, total cash and cash equivalents were $517 million, of which 22% were held by 
foreign subsidiaries. At December 31, 2020, there were no borrowings and no letters of credit issued under 
our $350 million Revolving Credit Facility. 

• Historically, we have delivered positive cash flows from operations. Operating cash flows from continuing 
operations were $244 million, $23 million and $462 million for the three years ended December 31, 2020, 
2019 and 2018, respectively. 

Liquidity

Our  future  capital  requirements  will  depend  on  many  factors,  including  the  rate  of  sales  growth,  market 
acceptance  of  our  products,  the  timing  and  extent  of  research  and  development  projects,  potential  acquisitions  of 
companies  or  technologies  and  the  expansion  of  our  sales  and  marketing  activities.  We  believe  our  existing  cash, 
cash equivalents and availability under our credit facilities are sufficient to meet our capital requirements through at 
least the next 12 months, although we could be required, or could elect, to seek additional funding prior to that time. 
We may enter into acquisitions or strategic arrangements in the future which also could require us to seek additional 
equity or debt financing. 

Credit Agreement

On  October  25,  2018,  we  entered  into  a  credit  agreement  (the  “Credit  Agreement”),  which  was 
subsequently  amended  on  November  26,  2019  (the  “Credit  Agreement  First  Amendment”)  and  on  November  16, 
2020  (the  “Credit  Agreement  Second  Amendment”).  The  Credit  Agreement  provides  for  (i)  a  seven-year  senior 

33

RESIDEO TECHNOLOGIES, INC.

secured first-lien term B loan facility in an aggregate principal amount of $475 million (the “Term B Facility”)(cid:14) (ii) a 
five-year senior secured first-lien term A loan facility in an aggregate principal amount of $350 million (the “Term 
A Facility” and, together with the Term B Facility, the “Term Loans or “Term Loan Facilities”)(cid:14) and (iii) a five-year 
senior secured first-lien revolving credit facility in an aggregate principal amount of $350 million (the “Revolving 
Credit  Facility”  and,  together  with  the  Term  Loan  Facilities,  the  “Senior  Credit  Facilities”).  As  of  December 31, 
2020, there were no borrowings and no Letters of Credit outstanding under the Revolving Credit Facility.

The  Senior  Credit  Facilities  were  subject  to  an  interest  rate  and  interest  period  which  we  will  elect.  As 
amended, the margin was 2.25% per annum (for LIBOR loans) and 1.25% per annum (for alternate base rate “ABR” 
loans) in respect of the Term B Loan Facility, and based on our leverage ratio, from 2.25% per annum to 1.75% per 
annum (for LIBOR loans) and 1.25% to 0.75% per annum (for ABR loans) for the Term A Loan Facility and the 
Revolving Credit Facility.

The Credit Agreement contains certain affirmative and negative covenants customary for financings of this 
type  that,  among  other  things,  limit  our  and  our  subsidiaries’  ability  to  incur  additional  indebtedness  or  liens,  to 
dispose  of  assets,  to  make  certain  fundamental  changes,  enter  into  restrictive  agreements,  to  make  certain 
investments, loans, advances, guarantees and acquisitions, to prepay certain indebtedness and to pay dividends, to 
make  other  distributions  or  redemptions/repurchases,  in  respect  of  our  and  our  subsidiaries’  equity  interests,  to 
engage in transactions with affiliates or amend certain material documents. In addition, the Credit Agreement also 
contains financial maintenance and coverage covenants. The Credit Agreement contains customary events of default, 
including  with  respect  to  a  failure  to  make  payments  under  the  Senior  Credit  Facilities,  cross-default,  certain 
bankruptcy and insolvency events and customary change of control events.

All  obligations  under  the  Senior  Credit  Facilities  are  or  will  be  unconditionally  guaranteed  jointly  and 
severally, by: (a) our Company and (b) substantially all of the direct and indirect wholly owned subsidiaries of our 
Company  that  are  organized  under  the  laws  of  the  United  States,  any  state  thereof  or  the  District  of  Columbia 
(collectively, the “Guarantors”). Subject to certain limitations, the Senior Credit Facilities are or will be secured on a 
first  priority  basis  by:  (x)  a  perfected  security  interest  in  the  equity  interests  of  each  direct  subsidiary  of  the 
Company  and  each  Guarantor  under  the  Senior  Credit  Facilities  (subject  to  certain  customary  exceptions)  and  (y) 
perfected,  security  interests  in,  and  mortgages  on,  substantially  all  tangible  and  intangible  personal  property  and 
material real property of the Company and each of the Guarantors under the Senior Credit Facilities, subject, in each 
case, to certain exceptions.

On February  12,  2021,  we  entered  into  an  amended  and  restated  credit  agreement  (the  “A&R  Credit 
Agreement”) which replaced the Senior Secured Credit Facilities and refinanced all amounts that were outstanding 
under these facilities.

Amended and Restated Credit Agreement 

On  February  12,  2021,  we  entered  into  an amended  and restated credit  agreement  (the  “A&R Credit 
Agreement”). The A&R Credit  Agreement  provides  for  (i)  a  seven-year  senior  secured  term  B  loan  facility  in  an 
aggregate  principal  amount  of  $950 million  (the  “A&R Term  B  Facility”) and  (ii)  a  five-year  senior  secured 
revolving  credit  facility  in  an  aggregate  principal  amount  of  $500 million  (the  “A&R Revolving  Credit  Facility” 
and, together with the Term Loan Facilities, the “A&R Senior Credit Facilities”).  

We are obligated to make quarterly principal payments of approximately $2.4 million throughout the term 
of the A&R Term B Facility according to the amortization provisions in the A&R Credit Agreement. In addition to 
paying  interest  on  outstanding  borrowings  under  the A&R Revolving  Credit  Facility,  we  are  required  to  pay  a 
quarterly  commitment  fee  based  on  the  unused  portion  of  the A&R Revolving  Credit  Facility.  Borrowings  under 
the A&R Credit Agreement can be prepaid at our option without premium or penalty other than a 1.00% prepayment 
premium that may be payable in connection with certain repricing transactions within a certain period of time after 
the  closing  date.  Up  to  $75  million  may  be  utilized  under  the A&R Revolving  Credit  Facility  for  the  issuance  of 
letters  of  credit  to  the  Company  or  any  of  our  subsidiaries.  Letters  of  credit  are  available  for  issuance  under 
the A&R Credit  Agreement  on  terms  and  conditions  customary  for  financings  of  this  kind,  which  issuances  will 
reduce the available funds under the A&R Revolving Credit Facility. 

34

 
RESIDEO TECHNOLOGIES, INC.

The A&R Senior Credit Facilities are subject to an interest rate and interest period which we will elect. If 
we choose to make a base rate borrowing on an overnight basis, the interest rate will be based on the highest of (1) 
the rate of interest last quoted by The Wall Street Journal as the “prime rate” in the United States, (2) the greater of 
the  federal  funds  effective  rate  and  the  overnight  bank  funding  rate,  plus  0.5%  and  (3)  the  one  month  adjusted 
LIBOR rate, plus 1.00% per annum. For the A&R Term Loan B, the applicable LIBOR rate will not be less than 
0.50% per annum. The applicable margin for the A&R Term B Facility is 2.25% per annum (for LIBOR loans) and 
1.25%  per  annum  (for  base  rate  loans).  The  applicable  margin  for the A&R Revolving  Credit  Facility  varies from 
2.25% per annum to 1.75% per annum (for LIBOR loans) and 1.25% to 0.75% per annum (for base rate loans) based 
on our leverage ratio. Accordingly, the interest rates for the A&R Senior Credit Facilities will fluctuate during the 
term of the A&R Credit Agreement based on changes in the base rate, LIBOR rate or future changes in our leverage 
ratio. Interest payments with respect to the borrowings are required either on a quarterly basis (for base rate loans) or 
at the end of each interest period (for LIBOR loans) or, if the duration of the applicable interest period exceeds three 
months, then every three months. 

The A&R Credit Agreement contains certain affirmative and negative covenants customary for financings 
of this type that, among other things, limit our and our subsidiaries’ ability to incur additional indebtedness or liens, 
to  dispose  of  assets,  to  make  certain  fundamental  changes,  enter  into  restrictive  agreements,  to  make  certain 
investments, loans, advances, guarantees and acquisitions, to prepay certain indebtedness and to pay dividends, to 
make  other  distributions  or  redemptions/repurchases,  in  respect  of  our  and  our  subsidiaries’  equity  interests,  to 
engage in transactions with affiliates or amend certain material documents. In addition, the A&R Revolving Credit 
Facility  also  contains  certain  financial  maintenance  covenants. The A&R Credit  Agreement  contains  customary 
events  of  default,  including  with  respect  to  a  failure  to  make  payments  under  the A&R Senior  Credit  Facilities, 
cross-default, certain bankruptcy and insolvency events and customary change of control events. 

All obligations under the A&R Senior Credit Facilities are or will be unconditionally guaranteed jointly and 
severally, by: (a) our Company and (b) substantially all of the direct and indirect wholly owned subsidiaries of our 
Company  that  are  organized  under  the  laws  of  the  United  States,  any  state  thereof  or  the  District  of  Columbia 
(collectively,  the  “Guarantors”).  The  Guarantors  entered  into  a  guarantee  under  the A&R Credit  Agreement 
concurrently  with  the  effectiveness  of  the A&R Credit  Agreement.  Subject  to  certain  limitations,  the A&R Senior 
Credit  Facilities  are  or  will  be  secured  on  a  first  priority  basis  by:  (x)  a  perfected  security  interest  in  the  equity 
interests  of  each  direct  subsidiary  of  the  Company  and  each  Guarantor  under  the A&R Senior  Credit  Facilities 
(subject to certain customary exceptions) and (y) perfected, security interests in, and mortgages on, substantially all 
tangible  and  intangible  personal  property  and  material  real  property  of  the  Company  and  each  of  the  Guarantors 
under  the A&R Senior  Credit  Facilities,  subject,  in  each  case,  to  certain  exceptions.  The  Company  and  the 
Guarantors entered into security documents concurrently with effectiveness of the A&R Credit Agreement. 

Senior Notes

In October of 2018, we issued $400 million in principal amount of 6.125% senior unsecured notes due in 
2026 (the “Senior Notes”). The Senior Notes guarantees are unsecured senior debt obligations of the Senior Notes 
guarantors. The net proceeds from the borrowings under the Senior Credit Facilities and the offering of the Senior 
Notes were used as part of financing the Spin-Off.

 Interest  expense  presented  in  the  Statements  of  Operations  is  from  the  Senior  Notes  and  Senior  Credit 

Facilities, which includes the amortization of debt issuance cost and debt discounts.

On February 16, 2021 we redeemed $140 million in principal amount of the Senior Notes at a redemption 

price of 106.125% of par plus accrued interest. 

Reimbursement Agreement 

In  connection  with  the  Spin-Off,  we  entered  into  the  Reimbursement  Agreement,  pursuant  to  which  we 
have  an  obligation  to  make  cash  payments  to  Honeywell  in  amounts  equal  to  90%  of  payments  for  certain 
Honeywell environmental-liability payments, which include amounts billed, less 90% of Honeywell’s net insurance 
receipts relating to such liabilities, and less 90% of the net proceeds received by Honeywell in connection with (i) 
affirmative claims relating to such liabilities, (ii) contributions by other parties relating to such liabilities and (iii) 
certain property sales. The amount payable by us in respect of such liabilities arising in any given year is subject to a 

35

RESIDEO TECHNOLOGIES, INC.

cap of $140 million. During 2020, we entered into three amendments with Honeywell. See Note 19. Commitments 
and  Contingencies  of  Notes  to  Consolidated  and  Combined  Financial  Statements  of  this  Form  10-K  for  a  further 
discussion of the Reimbursement Agreement and amendments. The amount paid during the year ended December 
31, 2020 was $140 million.

On  February  12,  2021,  we  entered  into  a  fourth  amendment  with  Honeywell.  See  Note  24.  Subsequent 
events of Notes to Consolidated and Combined Financial Statements of this Form 10-K for a further discussion of 
this amendment.

In  addition  to  the  sites  under  the  Reimbursement  Agreement,  we  have  environmental  expense  related  to 
sites owned and operated by Resideo (“Resideo Sites”). Prior to the Spin-Off, both of these expenses were combined 
and were presented as environmental expense. Expenses for environmental matters deemed probable and reasonably 
estimable were $323 million for the period from January 1, 2018 through October 29, 2018. 

Subsequent to the Spin-Off, environmental expense was $1 million for 2020, $2 million for 2019, and $17 
million for the period October 30, 2018 through December 31, 2018 and Reimbursement Agreement expense was 
$108 million for 2019 and $49 million for the period October 30, 2018 through December 31, 2018.

See  Note  19.  Commitments  and  Contingencies  of  Notes  to  Consolidated  and  Combined  Financial 

Statements for further discussion.

Cash Flow Summary for the Years Ended December 31, 2020, 2019 and 2018

Our cash flows from operating, investing and financing activities for the years ended December 31, 2020, 
2019  and  2018,  as  reflected  in  the  audited  Consolidated  and  Combined  Financial  Statements  are  summarized  as 
follows:

Years Ended December 31,
2019

2018

2020

Cash provided by (used for):

Operating activities ......................................................................   $
Investing activities .......................................................................    
Financing activities ......................................................................    
Effect of exchange rate changes on cash .....................................    
Net increase (decrease) in cash and cash equivalents .......................   $

244    $
(103)    
253     
1     
395    $

23    $
(112)    
(53)    
(1)    
(143)   $

462 
(74)
(167)
(12)
209  

2020 compared with 2019

Cash  provided  by  operating  activities  for  2020  increased  by  $221  million,  due  to  higher  operating  profit 

and lower cash taxes paid.

Cash  used  for  investing  activities  for  2020  decreased  by  $9  million,  primarily  due  to  a  decrease  of  $25 
million cash paid for capital expenditures, partially offset by an increase of $18 million cash paid for acquisitions 
and miscellaneous other items.

Cash provided by financing activities for 2020 increased by $306 million. The increase was primarily due 
to $279 million of net proceeds from the issuance of common stock, a decrease in cash used of $22 million from 
non-operating obligations with Honeywell and other miscellaneous items. 

A detailed discussion of the prior year 2019 to 2018 year-over-year changes are not included herein and can 
be found in the Management’s Discussion and Analysis of Financial Condition and Results of Operations section in 
the 2019 Annual Report on Form 10-K filed February 27, 2020.

36

 
 
 
 
 
   
   
 
   
      
      
  
RESIDEO TECHNOLOGIES, INC.

Contractual Obligations and Probable Liability Payments

Following  is  a  summary  of  our  significant  contractual  obligations  and  probable  liability  payments  at 

December 31, 2020:

  Total (1)    

Long-term debt (2) .................................................  $
Interest payments on long-term debt (3).................... 
Reimbursement Agreement payments (4) ................. 
Estimated environmental liability payments (5)......... 
Minimum operating lease payments .......................... 
Purchase obligations (6).......................................... 

  $

1,180    $
221     
591     
22     
165     
254     
2,433    $

2021

Payments by Period
2022-
2023
(In millions)
289    $
83     
280     
3     
65     
26     
746    $

40    $
44     
140     
2     
40     
225     
491    $

2024-
2025

   Thereafter 

451    $
70     
171     
3     
30     
3     
728    $

400 
24 
- 
14 
30 
- 
468  

1) The  table  excludes  tax  liability  payments,  including  those  for  unrecognized  tax  benefits.  See  Note  9.  Income 

Taxes of Notes to Consolidated and Combined Financial Statements.

3)
4)

2) Assumes  all  long-term  debt  is  outstanding  until  scheduled  maturity.  Subsequent  to  December  31,  2020,  the 
Company  entered  into  the  A&R  Credit  Agreement  which  modified  the  contractual  obligations  related  to  the 
Company’s  long-term  debt  as  described  the  Amended  and  Restated  Credit  Agreement  section  of  this 
Management’s Discussion and Analysis of Financial Condition and Results of Operations.
Interest payments are estimated based on the interest rate applicable as of December 31, 2020.
In  connection  with  the  Spin-Off,  we  entered  into  the  Reimbursement  Agreement  with  Honeywell.  As  of 
December 31, 2020, $591 million was deemed probable and reasonably estimable, however, it is possible we 
could pay $140 million per year (exclusive of any late payment fees up to 5% per annum) until the earlier of: (1) 
December 31, 2043; or (2) December 31 of the third consecutive year during which the annual reimbursement 
obligation  (including  in  respect  of  deferred  payment  amounts)  has  been  less  than  $25  million.  For  further 
discussion  on  the  Reimbursement  Agreement  refer  to  Note  19.  Commitments  and  Contingencies  of  Notes  to 
Consolidated and Combined Financial Statements. 

5) Represents  estimated  environmental  liability  payments  deemed  probable  and  reasonably  estimable  for  sites 

which we own and are directly responsible for.

6) Purchase obligations are entered into with various vendors in the normal course of business and are consistent 

with our expected requirements.

Capital Expenditures

We  believe  our  capital  spending  in  recent  years  has  been  sufficient  to  maintain  efficient  production 
capacity, to implement important product and process redesigns and to expand capacity to meet increased demand. 
Productivity projects have freed up capacity in our manufacturing facilities and are expected to continue to do so. 
We  expect  to  continue  investing  to  expand  and  modernize  our  existing  facilities  and  to  create  capacity  for  new 
product development. 

Off-Balance Sheet Arrangements

We do not engage in any off-balance sheet financial arrangements that have or are reasonably likely to have 
a material current or future effect on our financial condition, changes in financial condition, net revenue or expenses, 
results of operations, liquidity, capital expenditures or capital resources.

37

 
 
 
 
   
   
 
 
 
 
 
 
 
 
 
RESIDEO TECHNOLOGIES, INC.

Critical Accounting Policies

The  preparation  of  our  Consolidated  and  Combined  Financial  Statements  in  accordance  with  accounting 
principles generally accepted in the United States of America is based on the selection and application of accounting 
policies that require us to make significant estimates and assumptions about the effects of matters that are inherently 
uncertain.  We  consider  the  accounting  policies  discussed  below  to  be  critical  to  the  understanding  of  our 
Consolidated and Combined Financial Statements. Actual results could differ from our estimates and assumptions, 
and  any  such  differences  could  be  material  to  our  Consolidated  and  Combined  Financial  Statements.  As  there 
remains uncertainty around the impacts of the COVID-19 pandemic, we intend to address and evaluate the impacts 
frequently.  See  Note  2.  Summary  of  Significant  Accounting  Policies  of  Notes  to  Consolidated  and  Combined 
Financial  Statements  of  this  Form  10-K  for  a  discussion  of  the  accounting  policies  most  likely  affected  by  the 
COVID-19 pandemic.

Revenue — Product and service revenues are recognized when or as the Company transfers control of the 
promised  products  or  services  to  the  customer,  in  an  amount  the  Company  expects  to  receive  in  exchange  for 
transferring goods or providing services. Each distinct performance obligation within a contract is identified, and a 
contract’s transaction price is then allocated to each distinct performance obligation and recognized as revenue when, 
or as, the performance obligation is satisfied. 

In the sale of products, the terms of a contract or the historical business practice can give rise to variable 
consideration due to, but not limited to, discounts, rebates, and the right of return. The Company estimates variable 
consideration  at  the  most  likely  amount  that  will  be  received  from  customers  and  reduces  revenues  recognized 
accordingly.  The  Company  includes  estimated  amounts  in  the  transaction  price  to  the  extent  it  is  probable  that  a 
significant  reversal  of  cumulative  revenue  recognized  will  not  occur  when  the  uncertainty  associated  with  the 
variable consideration is resolved. The estimates of variable consideration and determination of whether to include 
estimated amounts in the transaction price are based largely on an assessment of our anticipated performance and all 
information (historical, current and forecasted) that is reasonably available to the Company. 

Reimbursement  Agreement  —  In  connection  with  the  Spin-Off,  we  entered  into  the  Reimbursement 

Agreement further described in the Capital Resources and Liquidity section.

Through the Reimbursement Agreement, we are subject to a number of environmental claims, remediation 
and,  to  the  extent  arising  after  the  Spin-Off,  hazardous  exposure  or  toxic  tort  claims.  We  continually  assess  the 
likelihood  of  any  adverse  judgments  or  outcomes  related  to  the  Reimbursement  Agreement,  as  well  as  potential 
amounts or ranges of probable losses, and recognize a liability, if any, for these contingencies based on a thorough 
analysis of each matter with the assistance of outside legal counsel and Honeywell, and, if applicable, other experts. 
Such  analysis  includes  making  judgments  concerning  matters  such  as  the  costs  associated  with  environmental 
matters, the outcome of negotiations, the number and cost of pending and future claims related to the sites covered 
by  the  Reimbursement  Agreement,  and  the  impact  of  evidentiary  requirements.  Because  most  contingencies  are 
resolved  over  long  periods  of  time,  we  do  not  currently  possess  sufficient  information  to  reasonably  estimate  the 
amounts of the Reimbursement Agreement liabilities to be recorded upon future completion of studies, litigations or 
settlements, and neither the timing nor the amount of the ultimate costs associated with environmental matters can 
be determined. Expenses related to the indemnification are presented within Other expense, net in the Consolidated 
and Combined Statements of Operations. See Note 19. Commitments and Contingencies of Notes to Consolidated 
and  Combined  Financial  Statements  for  a  discussion  of  management’s  judgment  applied  in  the  recognition  and 
measurement of our environmental liabilities.

Goodwill — We perform goodwill impairment testing annually on the first day of the fourth quarter of each 
year or more frequently if indicators of potential impairment exist. The goodwill impairment test is performed at the 
reporting unit level. We have two reporting units, Products & Solutions and ADI Global Distribution. In determining 
if  goodwill  is  impaired,  we  compare  the  fair  value  of  a  reporting  unit  with  its  carrying  amount  and  recognize  an 
impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value provided the 
loss recognized does not exceed the total amount of goodwill allocated to that reporting unit. 

For the 2020 annual impairment test, we determined the fair value of each reporting unit using a weighting 
of fair values derived from the income approach and the market approach. Under the income approach, we calculate 
the fair value of a reporting unit based on the present value of estimated future cash flows. Cash flow projections are 
based on management’s estimates of operating results, taking into consideration industry and market conditions. The 

38

RESIDEO TECHNOLOGIES, INC.

discount  rate  used  is  based  on  the  weighted-average  cost  of  capital  adjusted  for  the  relevant  risk  associated  with 
business-specific characteristics and the uncertainty related to the business’s ability to execute on the projected cash 
flows.  The  terminal  value  is  estimated  using  a  constant  growth  method  which  requires  an  assumption  about  the 
expected  long-term  growth  rate.  The  estimates  are  based  on  historical  data  and  experience,  industry  projections, 
economic conditions, and management’s expectations. Under the market approach, we estimate the fair value based 
on  market  multiples  of  cash  flow  and  earnings  derived  from  comparable  publicly  traded  companies  with  similar 
operating and investment characteristics as the reporting unit and considering a reasonable control premium. Due to 
the inherent uncertainty involved in making these estimates, actual results could differ from those estimates.

We believe the estimates and assumptions used in the calculations are reasonable. In addition, the extent to 
which  COVID-19  may  adversely  impact  our  business  depends  on  future  developments,  which  are  uncertain  and 
unpredictable,  depending  upon  the  severity  and  duration  of  the  outbreak,  and  the  effectiveness  of  actions  taken 
globally to contain or mitigate its effects. Any resulting financial impact cannot be reasonably estimated at this time 
but  may  adversely  affect  our  business  and  financial  results.  It  is  likely  that  into  2021,  macroeconomic  conditions 
may have unexpected impacts on our business. If there was an adverse change in facts and circumstances, then an 
impairment charge may be necessary in the future. Should the fair value of the Company’s reporting units fall below 
its  carrying  amount  because  of  reduced  operating  performance,  market  declines,  changes  in  the  discount  rate,  or 
other conditions, charges for impairment may be necessary. The Company monitors its reporting units to determine 
if there is an indicator of potential impairment.

Income Taxes — Our provision for income tax expense is based on our income, the statutory tax rates and 
other provisions of the tax laws applicable to us in each of the various jurisdictions in which we conduct business. 
These  laws  are  complex,  and  their  application  to  our  facts  is  at  times  open  to  interpretation.  The  process  of 
determining  our  consolidated  and  combined  income  tax  expense  includes  significant  judgments  and  estimates, 
including judgments regarding the interpretation of those laws. Our provision for income taxes and our deferred tax 
assets and liabilities incorporate those judgments and estimates and reflect management’s best estimate of current 
and future income taxes to be paid.

Deferred  tax  assets  and  liabilities  relate  to  temporary  differences  between  the  financial  reporting  and 
income tax bases of our assets and liabilities, as well as the impact of tax loss carryforwards or carrybacks. Deferred 
income  tax  expense  or  benefit  represents  the  expected  increase  or  decrease  to  future  tax  payments  as  these 
temporary differences reverse over time. Deferred tax assets are specific to the jurisdiction in which they arise and 
are  recognized  subject  to  management’s  judgment  that  realization  of  those  assets  is  “more  likely  than  not.”  In 
making decisions regarding our ability to realize tax assets, we evaluate all positive and negative evidence, including 
projected future taxable income, taxable income in carryback periods, expected reversal of deferred tax liabilities, 
and the implementation of available tax planning strategies.

Significant  judgment  is  required  in  evaluating  tax  positions.  We  establish  additional  reserves  for  income 
taxes when, despite the belief that tax positions are fully supportable, there remain certain positions that do not meet 
the minimum recognition threshold. The approach for evaluating certain and uncertain tax positions is defined by the 
authoritative  guidance  which  determines  when  a  tax  position  is  more  likely  than  not  to  be  sustained  upon 
examination  by  the  applicable  taxing  authority.  In  the  normal  course  of  business,  we  are  examined  by  various 
federal, state and foreign tax authorities. We regularly assess the potential outcomes of these examinations and any 
future examinations for the current or prior years in determining the adequacy of our provision for income taxes. We 
continually  assess  the  likelihood  and  amount  of  potential  adjustments  and  adjust  the  income  tax  provision,  the 
current tax liability and deferred taxes in the period in which the facts that give rise to a change in estimate become 
known.

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RESIDEO TECHNOLOGIES, INC.

Pension — We have defined benefit plans covering certain employees. The benefits are accrued over the 
employees’  service  periods.  We  use  actuarial  methods  and  assumptions  in  the  valuation  of  defined  benefit 
obligations  and  the  determination  of  net  periodic  pension  income  or  expense.  Differences  between  actual  and 
expected results or changes in the value of defined benefit obligations and plan assets, if any, are not recognized in 
earnings  as  they  occur  but  rather  systematically  over  subsequent  periods  when  net  actuarial  gains  or  losses  are  in 
excess of 10% of the greater of the fair value of plan assets or the plan’s projected benefit obligation.

A 25 basis point increase in the discount rate would result in a decrease of approximately $5.8 million to 
the net periodic benefit cost for 2020, while a 25 basis point decrease in the discount rate would result in an increase 
of approximately $12.7 million. The resulting impact on the pension benefit obligation would be a decrease of $21.6 
million and an increase of $23.9 million, respectively.

Other Matters

Litigation, Environmental Matters and the Reimbursement Agreement

See  Note  19.  Commitments  and  Contingencies  of  Notes  to  Consolidated  and  Combined  Financial 

Statements for a discussion of environmental and other litigation matters.

Recent Accounting Pronouncements

See Note 2. Summary of Significant Accounting Policies of Notes to Consolidated and Combined Financial 

Statements for a discussion of recent accounting pronouncements.

Cautionary Statement Concerning Forward-Looking Statements

This Annual Report on Form 10-K contains forward-looking statements within the meaning of the Private 
Securities  Litigation  Reform  Act  of  1995.  These  statements  can  be  identified  by  the  fact  that  they  do  not  relate 
strictly  to  historical  or  current  facts,  but  rather  are  based  on  current  expectations,  estimates,  assumptions  and 
projections  about  our  industries  and  our  business  and  financial  results.  Forward-looking  statements  often  include 
words  such  as  “anticipates,”  “estimates,”  “expects,”  “projects,”  “forecasts,”  “intends,”  “plans,”  “continues,” 
“believes,” “may,” “will,” “goals” and words and terms of similar substance in connection with discussions of future 
operating  or  financial  performance.  As  with  any  projection  or  forecast,  forward-looking  statements  are  inherently 
susceptible  to  uncertainty  and  changes  in  circumstances.  Our  actual  results  may  vary  materially  from  those 
expressed or implied in our forward-looking statements. Accordingly, undue reliance should not be placed on any 
forward-looking statement made by us or on our behalf. Although we believe that the forward-looking statements 
contained  in  this  Form  10-K  are  based  on  reasonable  assumptions,  you  should  be  aware  that  many  factors  could 
affect  our  actual  financial  results  or  results  of  operations  and  could  cause  actual  results  to  differ  materially  from 
those in such forward-looking statements, including but not limited to:

•

•

•
•
•
•
•

•
•
•
•
•

competition from other companies in our markets and segments, as well as in new markets and emerging 
markets;
our ability to successfully develop new technologies and products and develop and protect the intellectual 
property related to the same and to defend against IP threats of others;
our inability to maintain intellectual property agreements necessary to our business;
our ability to recruit and retain qualified personnel(cid:14)
our ability to retain or expand relationships with significant customers;
changes in prevailing global and regional economic conditions(cid:14)
the impact of pandemics, epidemics, natural disasters and other public health emergencies, such as COVID-
19;
fluctuation in financial results due to the seasonal nature of portions of our business;
failure to achieve and maintain a high level of product and service quality(cid:14)
inability to obtain necessary product components, production equipment or replacement parts;
dependence upon information technology infrastructure having adequate cyber-security functionality(cid:14)
labor disputes, work stoppages, other disruptions, or the need to relocate any of our facilities(cid:14)

40

RESIDEO TECHNOLOGIES, INC.

•

•
•

•
•
•
•

•
•
•

•
•
•

economic, political, regulatory, foreign exchange and other risks of international operations, including the 
impact of tariffs; 
changes in legislation or government regulations or policies(cid:14)
the significant failure or inability to comply with the specifications and manufacturing requirements of our 
original equipment manufacturers (“OEMs”) customers; 
the failure to increase productivity through sustainable operational improvements(cid:14)
the operational constraints and financial distress of third parties(cid:14)
our ability to borrow funds and access capital markets(cid:14)
the amount of our obligations and nature of our contractual restrictions pursuant to, and disputes that have 
or may hereafter arise under, the Reimbursement Agreement and the other agreements we entered into with 
Honeywell in connection with the Spin-Off;
our reliance on Honeywell for the Honeywell Home trademark;
potential material environmental liabilities(cid:14)
potential  material  costs  as  a  result  of  warranty  claims,  including  product  recalls,  and  product  liability 
actions that may be brought against us(cid:14)
potential material litigation matters; including the shareholder litigation described in this Form 10-K(cid:14)
unforeseen U.S. federal income tax and foreign tax liabilities(cid:14) and
certain factors discussed elsewhere in this Form 10-K.

Any  forward-looking  statements  made  by  us  in  this  Form  10-K  speak  only  as  of  the  date  on  which  they  are 
made. We are under no obligation to and expressly disclaim any obligation to, update or alter our forward-looking 
statements, whether as a result of new information, subsequent events or otherwise.

41

RESIDEO TECHNOLOGIES, INC.

Item 7A.  Quantitative and Qualitative Disclosures About Market Risk

We are exposed to market risk from foreign currency exchange rates and interest rates, which could affect 
operating  results,  financial  position  and  cash  flows.  We  manage  our  exposure  to  these  market  risks  through  our 
regular operating and financing activities and, when appropriate, through the use of derivative financial instruments. 

Interest Rate Risk

As of December 31, 2020, $780 million of our total debt of $1,180 million carried variable interest rates, 
including  the  effect  of  pay  variable  interest  rate  swaps,  if  any.  The  fair  market  values  of  our  fixed-rate  financial 
instruments are sensitive to changes in interest rates. At December 31, 2020, an increase or decrease of 100 basis 
points on our Term Loans would have approximately an $10 million impact on our annual interest expense on 
long-term debt. 

Foreign Currency Exchange Rate Risk

We are exposed to market risks from changes in currency exchange rates. While we primarily transact with 
customers  in  the  U.S.  Dollar,  we  also  transact  in  foreign  currencies,  primarily  including  the  Euro,  British  Pound, 
Indian  Rupee,  Canadian  Dollar  and  Mexican  Peso.  These  exposures  may  impact  total  assets,  liabilities,  future 
earnings and/or operating cash flows. Our exposure to market risk for changes in foreign currency exchange rates 
arises  from  transactions  arising  from  international  trade,  foreign  currency  denominated  monetary  assets  and 
liabilities, and international financing activities between subsidiaries. We rely primarily on natural offsets to address 
our  exposures  and  may  supplement  this  approach  from  time  to  time  by  entering  into  forward  and  option  hedging 
contracts. As of December 31, 2020, we have no outstanding hedging arrangements.

Commodity Price Risk

While  we  are  exposed  to  commodity  price  risk,  we  attempt  to  pass  through  significant  changes  in 
component and raw material costs to our customers based on the contractual terms of our arrangements. In limited 
situations, we may not be fully compensated for such changes in costs.

Item 8.

Financial Statements and Supplementary Data

42

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM 

To the Stockholders and the Board of Directors of Resideo Technologies, Inc.

Opinion on Internal Control over Financial Reporting

We have audited the internal control over financial reporting of Resideo Technologies, Inc. and subsidiaries (the 
“Company”) as of December 31, 2020, based on criteria established in Internal Control – Integrated Framework 
(2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). In our opinion, 
the Company maintained, in all material respects, effective internal control over financial reporting as of December 
31, 2020, based on criteria established in Internal Control – Integrated Framework (2013) issued by COSO.

We have also audited, in accordance with the standards of the Public Company Accounting Oversight Board (United 
States) (PCAOB), the consolidated and combined financial statements as of and for the year ended December 31, 
2020, of the Company and our report dated February 25, 2021, expressed an unqualified opinion on those 
consolidated and combined financial statements and included explanatory paragraphs relating to expense allocations 
for certain corporate functions historically provided by Honeywell International, Inc. and the Company’s adoption 
of Accounting Standards Update No. 2016-02, Leases (Topic 842).

Basis for Opinion 

The Company’s management is responsible for maintaining effective internal control over financial reporting and 
for its assessment of the effectiveness of internal control over financial reporting, included in the accompanying 
Management's Report on Internal Control over Financial Reporting. Our responsibility is to express an opinion on 
the Company’s internal control over financial reporting based on our audit. We are a public accounting firm 
registered with the PCAOB and are required to be independent with respect to the Company in accordance with the 
U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and 
the PCAOB.

We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and 
perform the audit to obtain reasonable assurance about whether effective internal control over financial reporting 
was maintained in all material respects. Our audit included obtaining an understanding of internal control over 
financial reporting, assessing the risk that a material weakness exists, testing and evaluating the design and operating 
effectiveness of internal control based on the assessed risk, and performing such other procedures as we considered 
necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion.

Definition and Limitations of Internal Control over Financial Reporting

A company’s internal control over financial reporting is a process designed to provide reasonable assurance 
regarding the reliability of financial reporting and the preparation of financial statements for external purposes in 
accordance with generally accepted accounting principles. A company’s internal control over financial reporting 
includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, 
accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable 
assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance 
with generally accepted accounting principles, and that receipts and expenditures of the company are being made 
only in accordance with authorizations of management and directors of the company; and (3) provide reasonable 
assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the company’s 
assets that could have a material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. 
Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become 
inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may 
deteriorate.

/s/ Deloitte & Touche LLP

Dallas, Texas  
February 25, 2021

43

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Stockholders and the Board of Directors of Resideo Technologies, Inc.

Opinion on the Financial Statements

We have audited the accompanying consolidated balance sheets of Resideo Technologies, Inc. (the “Company”) as 
of December 31, 2020 and 2019, the related consolidated and combined statements of operations, comprehensive 
income, cash flow, and equity, for each of the three years in the period ended December 31, 2020, and the related 
notes (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in 
all material respects, the financial position of the Company as of December 31, 2020 and 2019, and the results of its 
operations and its cash flows for each of the three years in the period ended December 31, 2020, in conformity with 
accounting principles generally accepted in the United States of America.

We have also audited, in accordance with the standards of the Public Company Accounting Oversight Board (United 
States) (PCAOB), the Company’s internal control over financial reporting as of December 31, 2020, based on 
criteria established in Internal Control—Integrated Framework (2013) issued by the Committee of Sponsoring 
Organizations of the Treadway Commission and our report dated February 25, 2021, expressed an unqualified 
opinion on the Company’s internal control over financial reporting.

Emphasis of Matter

As described in Note 1 to the financial statements, prior to the Spin-Off, the accompanying financial statements 
were derived from the separate records maintained by Honeywell International, Inc. (“Honeywell”). The financial 
statements also include expense allocations for certain corporate functions historically provided by Honeywell. 
These allocations may not be reflective of the actual expense that would have been incurred had the Company 
operated as a separate entity apart from Honeywell. A summary of transactions with related parties is included in 
Note 5 to the financial statements.

Change in Accounting Principle

As discussed in Note 2 to the financial statements, the Company adopted Accounting Standard Update No. 2016-02, 
Leases (Topic 842), effective January 1, 2019, and applied the changes prospectively as of the adoption date.

Basis for Opinion

These financial statements are the responsibility of the Company’s management. Our responsibility is to express an 
opinion on the Company’s financial statements based on our audits. We are a public accounting firm registered with 
the PCAOB and are required to be independent with respect to the Company in accordance with the U.S. federal 
securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the 
PCAOB.

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and 
perform the audit to obtain reasonable assurance about whether the financial statements are free of material 
misstatement, whether due to error or fraud. Our audits included performing procedures to assess the risks of 
material misstatement of the financial statements, whether due to error or fraud, and performing procedures that 
respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and 
disclosures in the financial statements. Our audits also included evaluating the accounting principles used and 
significant estimates made by management, as well as evaluating the overall presentation of the financial statements. 
We believe that our audits provide a reasonable basis for our opinion.

Critical Audit Matter

The critical audit matter communicated below is a matter arising from the current-period audit of the financial 
statements that was communicated or required to be communicated to the audit committee and that (1) relates to 
accounts or disclosures that are material to the financial statements and (2) involved our especially challenging, 
subjective, or complex judgments. The communication of critical audit matters does not alter in any way our opinion 

44

on the financial statements, taken as a whole, and we are not, by communicating the critical audit matter below, 
providing a separate opinion on the critical audit matter or on the accounts or disclosures to which it relates.

Honeywell Reimbursement Agreement—Refer to Note 19 to the financial statements

Critical Audit Matter Description

In connection with the Spin-Off, the Company entered into the Honeywell Reimbursement Agreement (the 
“Reimbursement Agreement”), pursuant to which the Company has an obligation to make cash payments to 
Honeywell with respect to certain environmental claims associated with specified properties contaminated through 
historical business operations. The Company’s obligation is equal to 90% of payments for certain Honeywell 
environmental liability payments, less 90% of Honeywell’s net insurance receipts, plus certain other recoveries 
relating to such liabilities, as defined by the Reimbursement Agreement. The amount payable by the Company under 
this agreement is subject to an annual limit of $140 million.

The Company records its obligation under the Reimbursement Agreement based on the underlying environmental 
remediation liabilities of Honeywell which are recorded when a remediation liability is determined to be probable 
and the related costs can be reasonably estimated. The determination of the amount of future costs associated with 
environmental remediation requires judgments and estimates by management. Furthermore, information the 
Company uses to evaluate the estimates is obtained from Honeywell under the terms of the Reimbursement 
Agreement.

Given the subjectivity in estimating the remediation costs for environmental matters and judgments made by 
management related to those estimates, performing audit procedures to evaluate the reasonableness of 
management’s estimates and assumptions requires a high degree of auditor judgment.

How the Critical Audit Matter Was Addressed in the Audit

Our audit procedures related to the Company’s obligation under the Reimbursement Agreement and evaluation of 
the Company’s evidence supporting its estimates included the following, among others:

• We tested the effectiveness of controls related to remediation costs for environmental matters, including 

management’s controls over the recording of and changes to the liability for the Company’s obligations under 
the Reimbursement Agreement.

• We read the Reimbursement Agreement and evaluated the Company’s compliance with it to the extent it has the 

potential to affect the Company’s related liability.

• We performed searches of third-party sources to identify potential liabilities related to the specified sites that 

may not have been included in the estimates.

• We tested the completeness and accuracy of the recognition of the Company’s liability for obligations under the 

Reimbursement Agreement through the following procedures:

– For a selection of incremental charges to the Honeywell Environmental liability (increases), obtained 
supporting documentation related to the valuation of the liability from management, including, but not 
limited to, regulatory records of decision, feasibility studies, and third-party engineering estimates.

– For a selection of payments related to the Honeywell Environmental liability (decreases), obtained 

supporting documentation related to the original invoice and proof of payment.

– Made inquiries of internal and external legal counsel regarding environmental matters.

– Performed searches of public domain sources to identify new remediation sites attributable to the Company 
or any additional remediation activities required by federal, state, or international authorities that may not 
have been included in the estimates.

/s/ Deloitte & Touche LLP

Dallas, Texas
February 25, 2021

We have served as the Company’s auditor since 2018.

45

RESIDEO TECHNOLOGIES, INC.

CONSOLIDATED AND COMBINED STATEMENTS OF OPERATIONS
(In millions except share and per share data)

Years Ended December 31,
2019

2018

2020

Net revenue .......................................................................................   $
Cost of goods sold.............................................................................    
Gross profit .......................................................................................    
Selling, general and administrative expenses ...................................    
Operating profit.................................................................................    
Other expense, net.............................................................................    
Interest expense.................................................................................    
Income before taxes ..........................................................................    
Tax expense (benefit)........................................................................    
Net income ........................................................................................   $
Weighted Average Number of Common Shares Outstanding 
(in thousands)
Basic..................................................................................................   
Diluted...............................................................................................    
Earnings Per Share
Basic..................................................................................................   $
Diluted...............................................................................................   $

5,071    $
3,758     
1,313     
1,002     
311     
147     
63     
101     
64     
37    $

4,988    $
3,711     
1,277     
1,019     
258     
118     
69     
71     
35     
36    $

4,827 
3,402 
1,425 
932 
493 
369 
20 
104 
(301)
405 

125,348     
126,324     

122,722     
123,238     

122,499 
122,624 

0.30    $
0.29    $

0.29    $
0.29    $

3.31 
3.30  

The Notes to Consolidated and Combined Financial Statements are an integral part of these statements.

46

 
 
 
 
 
   
   
 
   
      
      
  
   
      
      
  
RESIDEO TECHNOLOGIES, INC.

CONSOLIDATED AND COMBINED
STATEMENTS OF COMPREHENSIVE INCOME
(In millions)

Years Ended December 31,
2019

2018

2020

Net income ........................................................................................   $
Other comprehensive income (loss), net of tax

Foreign exchange translation adjustment ....................................    
Pension actuarial loss...................................................................    
Total other comprehensive income (loss), net of tax...................    
Comprehensive income.....................................................................   $

37    $

63     
(15)    
48     
85    $

36 

 $

(2)   
(3)   
(5)   
 $
31 

405 

(77)
(7)
(84)
321  

The Notes to Consolidated and Combined Financial Statements are an integral part of these statements.

47

 
 
 
 
 
   
   
 
   
      
  
  
  
RESIDEO TECHNOLOGIES, INC.

CONSOLIDATED BALANCE SHEETS
(In millions, except number of shares which are reflected in thousands and par value)

December 31,

2020

2019

ASSETS
Current assets:

Cash and cash equivalents.........................................................................  $
Accounts receivable – net ......................................................................... 
Inventories – net ........................................................................................ 
Other current assets ................................................................................... 
Total current assets .............................................................................. 
Property, plant and equipment – net ............................................................... 
Goodwill ......................................................................................................... 
Other assets..................................................................................................... 

Total assets...........................................................................................  $

LIABILITIES
Current liabilities:

Accounts payable ......................................................................................  $
Current maturities of debt ......................................................................... 
Accrued liabilities ..................................................................................... 
Total current liabilities......................................................................... 
Long-term debt ............................................................................................... 
Obligations payable under Indemnification Agreements ............................... 
Other liabilities ............................................................................................... 
COMMITMENTS AND CONTINGENCIES (Note 19)
EQUITY
Common stock, $0.001 par value, 700,000 shares authorized, 143,959 and 
143,059 shares issued and outstanding as of December 31, 2020, 123,488 
and 122,873 shares issued and outstanding as of December 31, 2019, 
respectively ..................................................................................................... 
Additional paid-in capital ............................................................................... 
Treasury stock, at cost .................................................................................... 
Retained earnings............................................................................................ 
Accumulated other comprehensive loss ......................................................... 
Total equity .......................................................................................... 
Total liabilities and equity ...................................................................  $

517    $
863   
672   
173   
2,225   
318   
2,691   
376   
5,610    $

936    $
7   
595   
1,538   
1,155   
590   
334   

-   
2,070   
(6)  
75   
(146)  
1,993   
5,610    $

122 
817 
671 
175 
1,785 
316 
2,642 
385 
5,128 

920 
22 
552 
1,494 
1,158 
594 
280 

- 
1,761 
(3)
38 
(194)
1,602 
5,128  

The Notes to Consolidated and Combined Financial Statements are an integral part of these statements.

48

 
 
 
 
 
 
 
 
 
   
   
   
 
 
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
 
  
 
 
    
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
 
 
 
    
 
  
 
 
 
 
 
 
 
 
 
 
 
RESIDEO TECHNOLOGIES, INC.

CONSOLIDATED AND COMBINED STATEMENTS OF CASH FLOW
(In millions)

Cash flows provided by (used for) operating activities:

Net income ...........................................................................  $
Adjustments to reconcile net income to net cash provided 
by operating activities:

Depreciation and amortization ....................................... 
Stock compensation expense.......................................... 
Deferred income taxes.................................................... 
Other............................................................................... 

Changes in assets and liabilities, net of acquired 
companies:

Accounts receivable ....................................................... 
Inventories – net ............................................................. 
Other current assets ........................................................ 
Other assets .................................................................... 
Accounts payable ........................................................... 
Accrued liabilities .......................................................... 
Obligations payable under Indemnification 
Agreements .................................................................... 
Other liabilities............................................................... 
Net cash provided by operating activities .................................. 
Cash flows (used for) provided by for investing activities:
Expenditures for property, plant, equipment and other 
intangibles ............................................................................ 
Cash paid for acquisitions, net of cash acquired .................. 
Other..................................................................................... 
Net cash used for investing activities ......................................... 
Cash flows provided by (used for) financing activities:

Issuance of common stock through public offering, net of 
issuance cost......................................................................... 
Proceeds from long-term debt .............................................. 
Payment of debt facility issuance and modification costs.... 
Repayment of long-term debt............................................... 
Distribution to Honeywell in connection with Spin-Off...... 
Net increase in invested equity............................................. 
Non-operating obligations from Honeywell, net.................. 
Other..................................................................................... 
Net cash provided by (used for) financing activities.................. 
Effect of foreign exchange rate changes on cash and cash 
equivalents.................................................................................. 
Net increase (decrease) in cash and cash equivalents ................ 
Cash and cash equivalents at beginning of period ..................... 
Cash and cash equivalents at end of period................................  $
Supplemental Cash Flow Information:
Interest paid ................................................................................  $
Income taxes paid (net of refunds) .............................................  $

2020

Years Ended December 31,
2019

2018

37    $

36 

 $

405 

86   
29   
22   
21   

(27)  
19   
5   
-   
(1)  
31   

(4)  
26   
244   

(70)  
(35)  
2   
(103)  

279   
-   
-   
(22)  
-   
-   
(2)  
(2)  
253   

80 
25 
(25)
18 

7 
(44)
(53)
(15)
(38)
28 

(35)
39 
23 

(95)
(17)
- 
(112)

- 
-   
(4)  
(22)  
-   
-   
(24)  
(3)
(53)

1   
395   
122   
517    $

57    $
32    $

(1)
(143)
265 
122 

72 
86 

 $

 $
 $

66 
20 
(323)
22 

(62)
(172)
(27)
(4)
231 
61 

24 
221 
462 

(81)
- 
7 
(74)

- 
1,225 
(29)
- 
(1,415)
39 
26 
(13)
(167)

(12)
209 
56 
265 

- 
28  

The Notes to Consolidated and Combined Financial Statements are an integral part of these statements.

49

 
 
 
 
 
   
 
 
 
 
 
    
   
   
   
 
 
 
    
 
  
  
  
 
 
  
 
 
  
 
 
  
 
 
  
 
 
    
 
  
  
  
 
 
  
 
 
  
 
 
  
 
 
  
 
 
  
 
 
  
 
 
  
 
 
  
 
 
  
 
 
    
 
  
  
  
 
 
  
 
 
  
 
 
  
 
 
  
 
 
    
   
   
   
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
  
 
 
  
 
 
  
 
 
  
 
 
    
   
   
   
 
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50

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
 
 
 
 
 
 
 
 
  
 
  
 
  
 
  
 
  
 
  
 
  
  
 
 
 
 
 
 
  
 
  
 
  
 
  
 
  
 
  
  
 
  
 
 
 
 
 
 
 
 
 
 
 
  
 
  
 
  
 
  
 
  
 
  
  
  
 
 
 
 
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
 
 
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
 
 
 
 
 
 
 
  
 
  
 
  
 
  
 
  
 
  
 
  
  
 
 
 
 
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
 
 
 
 
 
 
 
 
  
 
  
 
  
 
  
 
  
 
  
 
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
  
 
  
  
 
  
 
  
 
  
 
  
 
 
 
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
 
 
 
 
 
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
 
 
 
 
 
 
 
  
 
  
 
  
  
 
  
 
  
 
  
  
 
 
 
 
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
 
 
 
 
 
 
 
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
  
 
  
  
 
  
 
  
 
  
 
  
 
 
 
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
RESIDEO TECHNOLOGIES, INC.

NOTES TO CONSOLIDATED AND COMBINED FINANCIAL STATEMENTS
(In millions, unless otherwise noted)

Note 1. Organization, Operations and Basis of Presentation

Business Description

Resideo  Technologies,  Inc.  (“Resideo”  or  “the  Company”),  is  a  leading  manufacturer  and  distributor  of 
technology-driven  products  that  provide  critical  comfort,  residential  thermal  and  security  solutions  to  homes 
globally. The Company is also the leading wholesale distributor of low-voltage security products including intrusion, 
access control and video products and participates significantly in the broader related markets of smart home, fire, 
power, audio, ProAV, networking, communications, wire and cable, enterprise connectivity, and structured wiring 
products. The Company has a global footprint serving commercial and residential end markets.

Separation from Honeywell

The  Company  was  incorporated  in  Delaware  on  April  24,  2018.  On  October  29,  2018,  the  Company 
separated from Honeywell International Inc. (“Honeywell”) becoming an independent publicly traded company as a 
result of a pro rata distribution of the Company’s common stock to shareholders of Honeywell (the “Spin-Off”). The 
Company  began  trading  “regular  way”  under  the  ticker  symbol  “REZI”  on  the  New  York  Stock  Exchange  on 
October 29, 2018.

In  connection  with  the  separation,  Resideo  and  Honeywell  entered  into  a  Reimbursement  Agreement  (as 
defined  in  Note  2.  Summary  of  Significant  Accounting  Policies),  a  Separation  and  Distribution  Agreement,  an 
Employee  Matters  Agreement,  a  Tax  Matters  Agreement,  a  Transition  Services  Agreement,  a  Trademark  License 
Agreement  and  a  Patent  Cross-License  Agreement.  The  agreements  govern  the  relationship  between  Resideo  and 
Honeywell  following  the  separation  and  provide  for  the  allocation  of  various  assets,  liabilities,  rights,  and 
obligations. These agreements also include arrangements for transition services provided by Honeywell to Resideo 
and by Resideo to Honeywell. 

Basis of Presentation

Prior  to  the  Spin-Off,  the  Company’s  historical  financial  statements  were  prepared  on  a  stand-alone 
combined basis and were derived from the consolidated financial statements and accounting records of Honeywell. 
Accordingly, for periods prior to October 29, 2018, these financial statements are presented on a combined basis and 
for  the  periods  subsequent  to  October  29,  2018  are  presented  on  a  consolidated  basis  (collectively,  the  historical 
financial statements for all periods presented are referred to as “Consolidated and Combined Financial Statements”). 
The Consolidated and Combined Financial Statements have been prepared in accordance with accounting principles 
generally accepted in the United States of America (“U.S. GAAP”).

All  intracompany  transactions  have  been  eliminated  for  all  periods  presented.  As  described  in  Note  5. 
Related  Party  Transactions  with  Honeywell,  all  significant  transactions  between  the  Company  and  Honeywell 
occurring  prior  to  the  Spin-Off  have  been  included  in  these  Consolidated  and  Combined  Financial  Statements. 

51

RESIDEO TECHNOLOGIES, INC.

While the Company was owned by Honeywell, a centralized approach to cash management and financing 
was  used.  Prior  to  the  consummation  of  the  Spin-Off,  the  majority  of  the  Company’s  cash  was  transferred  to 
Honeywell daily and Honeywell funded the Company’s operating and investing activities as needed.

The  combined  financial  statements  prior  to  the  Spin-Off  include  certain  assets  and  liabilities  that  have 
historically been held at Honeywell corporate level but were specifically identifiable or otherwise attributable to the 
Company. The cash and cash equivalents held by Honeywell at the corporate level were not specifically identifiable 
to the Company and therefore were not attributed. Honeywell third-party debt and the related interest expense were 
not allocated as Honeywell’s borrowings were not directly attributable to the company. In periods subsequent to the 
Spin-Off,  the  Company  made  adjustments  to  balances  transferred  at  the  Spin-Off,  including  adjustments  to  the 
classification of assets or liabilities transferred. Any such adjustments are recorded directly to equity in Adjustments 
due to the Spin-Off and are considered immaterial.

Prior  to  the  Spin-Off,  Honeywell  provided  certain  services,  such  as  legal,  accounting,  information 
technology, human resources and other infrastructure support, on behalf of the Company. The cost of these services 
has  been  allocated  to  the  Company  on  the  basis  of  the  proportion  of  net  revenue.  The  Company  and  Honeywell 
consider  these  allocations  to  be  a  reasonable  reflection  of  the  benefits  received  by  the  Company.  However,  the 
financial  information  presented  in  these  Consolidated  and  Combined  Financial  Statements  may  not  reflect  the 
consolidated and combined financial position, operating results and cash flows of the Company had the Company 
been a separate stand-alone entity during the periods presented. Actual costs that would have been incurred if the 
Company had been a stand-alone company would depend on multiple factors, including organizational structure and 
strategic  decisions  made  in  various  areas,  including  information  technology  and  infrastructure.  Both  Resideo  and 
Honeywell  consider  the  basis  on  which  the  expenses  have  been  allocated  to  be  a  reasonable  reflection  of  the 
utilization of services provided to or the benefits received by the Company during the periods presented. After the 
Spin-Off,  a  number  of  the  above  services  have  continued  under  a  Transition  Service  Agreement  with  Honeywell, 
which the Company expenses as incurred based on the contractual pricing terms.

The  Company  reports  financial  information  on  a  fiscal  quarter  basis  using  a  “modified”  4-4-5  calendar 
(modified in that the fiscal year always begins on January 1 and ends on December 31) that requires its businesses to 
close their first, second and third quarter books on a Saturday in order to minimize the potentially disruptive effects 
of  quarterly  closing  on  business  processes.  The  effects  of  this  practice  are  generally  not  significant  to  reported 
results for any quarter and only exist within a reporting year.

52

RESIDEO TECHNOLOGIES, INC.

Reclassification

On January 1, 2020, the Company changed its classification of research and development expenses in the 
Consolidated  and  Combined  Statements  of  Operations  from  Cost  of  goods  sold  to  Selling,  general  and 
administrative expenses, such that research and development expenses are excluded from the calculation of Gross 
profit. This  change  had  no  impact  on  Net  income  and  earnings  per  share  or  the  Consolidated  Balance  Sheet, 
Consolidated and Combined Statements of Cash Flow or Equity. The Company determined the impact on previously 
issued consolidated and combined annual and interim financial statements was not material. The impact for the years 
ended December 31, 2019 and 2018 was a decrease in Cost of goods sold, an increase in Gross profit and in Selling, 
general and administrative expenses of $87 million and $59 million, respectively. The impact of the reclassification 
for the year ended December 31, 2019 is also reflected in Note 7. Restructuring Charges and Note 23. Unaudited 
Quarterly Financial Information.

In  addition,  the  prior  year  segment  information  was  recast  to  present  Corporate  separately.  See  Note  21. 
Segment  Financial  Data  for  additional  information.  Certain  reclassifications  have  been  made  to  the  prior  period 
financial statements to conform to the classification adopted in the current period.

Issuance of Common Stock through Public Offering

On  November  17,  2020,  the  Company  entered  into  an  underwriting  agreement  (the  “Underwriting 
Agreement”) which provided for the offer and sale by the Company of 17,000,000 shares of common stock of the 
Company at the public offering price of $15.00 per share (the “Offering”). The Offering closed on November 20, 
2020.  On  December  14,  2020,  the  Company  completed  the  closing  of  the  exercise  of  the  underwriters’  option  to 
purchase an additional 2,550,000 shares of common stock of the Offering price of $15.00 per share as allowed in the 
Underwriting  Agreement.  The  Company  received  net  proceeds  of  approximately  $279  million,  after  deducting 
underwriting discounts of $13 million and offering expenses payable by the Company of $1 million.

Note 2. Summary of Significant Accounting Policies

The  World  Health  Organization  (“WHO”)  declared  the  novel  coronavirus  disease  ("COVID-19")  a 
pandemic in March 2020. Starting at the end of the first quarter and throughout the second quarter, the Company 
experienced  constrained  supply  and  slowed  customer  demand  that  adversely  impacted  the  Company’s  business, 
results  of  operations  and  overall  financial  performance.  Although  there  remains  uncertainty  as  to  the  continuing 
implications of COVID-19, during the second half of 2020 customer demand improved and on-going cost actions 
and transformation efforts contributed to improvements in the Company’s results of operations and overall financial 
performance. As there remains uncertainty around the impacts of the COVID-19 pandemic, the Company addresses 
and  evaluates  the  impacts  frequently.  At  December  31,  2020,  the  Company  believes  that  the  accounting  policies 
most likely affected by the COVID-19 pandemic are the use of estimates and goodwill policies.

Accounting Principles—The financial statements and accompanying notes are prepared in accordance with 

U.S. GAAP. The following is a description of Resideo’s significant accounting policies.

Principles of Consolidation—The Consolidated and Combined Financial Statements include the accounts 
of  Resideo  Technologies,  Inc.  and  all  of  its  subsidiaries  in  which  a  controlling  interest  is  maintained.  All 
intercompany transactions and balances are eliminated in consolidation.

Cash  and  Cash  Equivalents—Cash  and  cash  equivalents  include  cash  on  hand  and  highly  liquid 

investments having an original maturity of three months or less. 

Accounts Receivables and Allowance for Doubtful Accounts—Trade accounts receivable are recorded at 
the  invoiced  amount  as  a  result  of  transactions  with  customers.  The  Company  maintains  allowances  for  doubtful 
accounts for estimated losses as a result of customers’ inability to make required payments. The Company estimates 
anticipated  losses  from  doubtful  accounts  based  on  days  past  due  as  measured  from  the  contractual  due  date  and 
historical collection history. The Company also takes into consideration changes in economic conditions that may 
not be reflected in historical trends, for example customers in bankruptcy, liquidation or reorganization. Receivables 
are  written-off  against  the  allowance  for  doubtful  accounts  when  they  are  determined  to  be  uncollectible.  Such 
determination  includes  analysis  and  consideration  of  the  particular  conditions  of  the  account,  including  time 

53

RESIDEO TECHNOLOGIES, INC.

intervals since last collection, customer performance against agreed upon payment plans, solvency of customer and 
any bankruptcy proceedings.

Inventories—Inventories  in  the  Products  &  Solutions  business  are  stated  at  the  lower  of  cost  or  net 
realizable  value,  determined  on  a  first-in,  first-out  basis,  including  direct  material  costs  and  direct  and  indirect 
manufacturing  costs,  or  net  realizable  value.  Inventories  in  the  ADI  Global  Distribution  business  are  stated  at 
average cost. Reserves are maintained for obsolete and surplus items.

Property,  Plant  and  Equipment—Property,  plant  and  equipment  are  recorded  at  cost,  less  accumulated 
depreciation. For financial reporting, the straight-line method of depreciation is used over the estimated useful lives 
of 10 to 50 years for buildings and improvements, 3 to 16 years for machinery and equipment and 3 to 10 years for 
tooling equipment. 

Goodwill—The  Company  performs  goodwill  impairment  testing  annually,  on  the  first  day  of  the  fourth 
quarter  each  year  or  more  frequently  if  indicators  of  potential  impairment  exist.  The  goodwill  impairment  test  is 
performed at the reporting unit level. The Company has two reporting units, Products & Solutions and ADI Global 
Distribution.  The  Company  performs  its  goodwill  impairment  test  by  comparing  the  fair  value  of  a  reporting  unit 
with  its  carrying  amount  and  will  recognize  an  impairment  charge  for  the  amount  by  which  the  carrying  amount 
exceeds the reporting unit’s fair value provided the loss recognized does not exceed the total amount of goodwill 
allocated to that reporting unit. 

Determining the fair value of a reporting unit involves the use of significant estimates and assumptions. For 
the 2020 annual impairment test, the Company used a weighting of fair values derived from the income approach 
and market approach. Under the income approach, the Company calculates the fair value of a reporting unit based 
on  the  present  value  of  estimated  future  cash  flows.  The  income  approach  requires  the  exercise  of  significant 
judgment, including judgment about the amount and timing of expected future cash flows, assumed terminal value, 
and  appropriate  discount  rates.  Under  the  market  approach,  the  Company  utilizes  the  public  company  guideline 
method. 

The Company believes the estimates and assumptions used in the calculations are reasonable. In addition, 
the  extent  to  which  COVID-19  may  adversely  impact  the  Company’s  business  depends  on  future  developments, 
which are uncertain and unpredictable, depending upon severity and duration of the outbreak, and the effectiveness 
of  actions  taken  globally  to  contain  or  mitigate  its  effects.  Any  resulting  financial  impact  cannot  be  estimated 
reasonably at this time but may adversely affect the Company’s business and financial results. It is likely that into 
2021,  macroeconomic  conditions  may  have  unexpected  impacts  on  the  Company’s  business.  If  there  were  an 
adverse change in facts and circumstances, then an impairment charge may be necessary in the future. Should the 
fair  value  of  the  Company’s  reporting  units  fall  below  its  carrying  amount  because  of  reduced  operating 
performance,  market  declines,  changes  in  the  discount  rate,  or  other  conditions,  charges  for  impairment  may  be 
necessary. The Company monitors its reporting units to determine if there is an indicator of potential impairment.

Other Intangible Assets and Long-lived Assets—Other intangible assets with determinable lives consist of 
customer lists, technology, patents and trademarks and software intangibles and are amortized over their estimated 
useful  lives,  ranging  from  3  to  15  years.  They  are  reviewed  for  impairment  whenever  events  or  circumstances 
indicate  that  the  carrying  amount  of  the  assets  may  not  be  recoverable.  Recoverability  of  long-lived  assets  are 
measured  by  comparison  of  the  carrying  amount  of  the  asset  to  the  future  undiscounted  cash  flows  the  asset  is 
expected  to  generate.  If  the  asset  is  considered  to  be  impaired,  the  amount  of  any  impairment  is  measured  as  the 
difference between the carrying value and the fair value of the impaired asset.

Warranties  and  Guarantees—Expected  warranty  costs  for  products  sold  are  recognized  based  on  an 
estimate of the amount that eventually will be required to settle such obligations. These accruals are based on factors 
such  as  past  experience,  length  of  the  warranty  and  various  other  considerations.  Costs  of  product  recalls,  which 
may include the cost of the product being replaced as well as the customer’s cost of the recall, including labor to 
remove and replace the recalled part, are accrued as part of the warranty accrual at the time an obligation becomes 
probable  and  can  be  reasonably  estimated.  These  estimates  are  adjusted  from  time  to  time  based  on  facts  and 
circumstances that impact the status of existing claims.

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RESIDEO TECHNOLOGIES, INC.

Leases—Effective January 1, 2019, arrangements containing leases are evaluated as an operating or finance 
lease at lease inception. For operating leases, the Company recognizes an operating right-of-use asset and operating 
lease liability at lease commencement based on the present value of lease payments over the lease term.

Since  an  implicit  rate  of  return  is  not  readily  determinable  for  the  Company’s  leases,  an  incremental 
borrowing rate is used in determining the present value of lease payments and is calculated based on information 
available at the lease commencement date. The incremental borrowing rate is determined using a portfolio approach 
based on the rate of interest the Company would have to pay to borrow funds on a collateralized basis over a similar 
term.  The  Company  references  a  market  yield  curve  consistent  with  the  Company’s  credit  rating  which  is  risk-
adjusted to approximate a collateralized rate in the currency of the lease. These rates are updated on a quarterly basis 
for  measurement  of  new  lease  obligations.  Most  leases  include  renewal  options;  however,  generally  it  is  not 
reasonably  certain  that  these  options  will  be  exercised  at  lease  commencement.  Lease  expense  is  recognized  on  a 
straight-line  basis  over  the  lease  term.  Leases  with  an  initial  term  of  12  months  or  less  are  not  recognized  on  the 
Company’s balance sheet. The Company does not separate lease and non-lease components for its real estate and 
automobile leases.

Revenue  Recognition—Product  and  service  revenues  are  recognized  when  or  as  the  Company  transfers 
control of the promised products or services to the customer. Revenue is measured as the amount of consideration 
the Company expects to receive in exchange for transferring goods or providing services.

In the sale of products, the terms of a contract or the historical business practice can give rise to variable 
consideration due to, but not limited to, discounts and rebates. The Company estimates variable consideration at the 
most  likely  amount  that  will  be  received  from  customers  and  reduces  revenues  recognized  accordingly.  The 
Company includes estimated amounts in the transaction price to the extent it is probable that a significant reversal of 
cumulative  revenue  recognized  will  not  occur  when  the  uncertainty  associated  with  the  variable  consideration  is 
resolved. The estimates of variable consideration and determination of whether to include estimated amounts in the 
transaction price are based largely on an assessment of the Company’s anticipated performance and all information 
(historical, current and forecasted) that is reasonably available to the Company. 

Sales, use and value added taxes collected by the Company and remitted to various government authorities 

were not recognized as revenues and are reported on a net basis. 

Shipping and handling fees billed to customers were included in Cost of goods sold.

Royalty—In connection with the Spin-Off, the Company and Honeywell entered into a 40-year Trademark 
License Agreement (“the Trademark Agreement”) that authorizes the Company’s use of certain licensed trademarks 
in  the  operation  of  Resideo’s  business  for  the  advertising,  sale  and  distribution  of  certain  licensed  products.  In 
exchange, the Company pays a royalty fee of 1.5% of net revenue of the licensed products to Honeywell which is 
recorded  in  Selling,  general  and  administrative  expense  on  the  Consolidated  and  Combined  Statements  of 
Operations. 

the  Spin-Off 

the  Company  entered 

Reimbursement  Agreement—In  connection  with 

into  an 
Indemnification and Reimbursement Agreement with Honeywell (the “Reimbursement Agreement”) on October 14, 
2018,  pursuant  to  which  it  has  an  obligation  to  make  cash  payments  to  Honeywell  in  amounts  equal  to  90%  of 
payments, which include amounts billed, with respect to certain environmental claims, remediation and, to the extent 
arising after the Spin-Off, hazardous exposure or toxic tort claims, in each case, including consequential damages 
(the “liabilities”) in respect of specified Honeywell properties contaminated through historical business operations 
prior  to  the  Spin-Off  (“Honeywell  Sites”),  including  the  legal  and  other  costs  of  defending  and  resolving  such 
liabilities,  less  90%  of  Honeywell’s  net  insurance  receipts  relating  to  such  liabilities,  and  less  90%  of  the  net 
proceeds  received  by  Honeywell  in  connection  with  (i)  affirmative  claims  relating  to  such  liabilities,  (ii) 
contributions  by  other  parties  relating  to  such  liabilities  and  (iii)  certain  property  sales.  The  amount  payable  in 
respect of such liabilities arising in any given year is subject to a cap of $140 million. Reimbursement Agreement 
expenses are presented within Other expense, net in the Consolidated and Combined Statements of Operations and 
within Accrued liabilities and Obligations payable under Indemnification Agreements in the Consolidated Balance 
Sheets. For additional information, see Note 19. Commitments and Contingencies.

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RESIDEO TECHNOLOGIES, INC.

Environmental—The Company accrues costs related to environmental matters when it is probable that it 
has incurred a liability related to a contaminated site and the amount can be reasonably estimated. Environmental 
costs for the Company’s owned sites are presented within Cost of goods sold for operating sites. Prior to the Spin-
off, sites now under the Reimbursement Agreement were presented within Other expense, net in the Consolidated 
and Combined Statements of Operations. For additional information, see Note 19. Commitments and Contingencies. 

Tax  Indemnification  Agreement—The  Tax  Matters  Agreement  provides  that  Resideo  is  required  to 
indemnify Honeywell for any taxes (and reasonable expenses) resulting from the failure of the Spin-Off and related 
internal transactions to qualify for their intended tax treatment under U.S. federal, state and local income tax law, as 
well as foreign tax law, where such taxes result from (a) breaches of covenants and representations the Company 
makes and agrees to in connection with the Spin-Off, (b) the application of certain provisions of U.S. federal income 
tax law to these transactions or (c) any other action taken or omission made (other than actions expressly required or 
permitted by the Separation and Distribution Agreement, the Tax Matters Agreement or other ancillary agreements) 
after  the  consummation  of  the  Spin-Off  that  gives  rise  to  these  taxes.  As  of  December  31,  2020  and  2019,  the 
Company had an indemnity outstanding to Honeywell of $139 million and $149 million, respectively. See Note 19. 
Commitments and Contingencies.

Research and Development—The Company conducts research and development activities, which consist 
primarily of the development of new products as well as enhancements and improvements to existing products that 
substantially change the product. Research and development costs primarily relate to employee compensation and 
consulting  fees  which  are  charged  to  expense  as  incurred.  Such  costs  are  included  in  Selling,  general  and 
administrative expenses and amount to $77 million, $87 million and $59 million for the years ended December 31, 
2020, 2019 and 2018, respectively.

Advertising  Costs—The  Company  expenses  advertising  costs  as  incurred.  Advertising  costs  totaled  $25 
million  and  $46  million  for  the  years  ended  December  31,  2020  and  2019,  respectively. Prior  to  the  Spin-Off, 
advertising costs were allocated from Honeywell as described in Note 5. Related Party Transactions with Honeywell. 
Advertising costs are included within Selling, general and administrative expense.

Defined  Contribution  Plans—The  Company  sponsors  various  defined  contribution  plans  with  varying 
terms depending on the country of employment. The Company recognized compensation expense of $18 million for 
both years ended December 31, 2020 and 2019 related to employer contributions to these plans. Prior to the Spin-
Off, costs were allocated from Honeywell as described in Note 5. Related Party Transactions with Honeywell.

Stock-Based  Compensation  Plans—The  principal  awards 

issued  under  Resideo’s  stock-based 
compensation  plans,  which  are  described  in  Note  18.  Stock-Based  Compensation  Plans,  are  restricted  stock  units. 
The cost for such awards is measured at the grant date based on the fair value of the award. Some awards are issued 
with a market condition which are valued on the grant date utilizing a Monte Carlo simulation model. Stock options 
are also issued under Resideo’s stock-based compensation plans and are valued on the grant date using the Black-
Scholes option pricing model.

The Black-Scholes option pricing model and the Monte Carlo simulation model require estimates of future 

stock price volatility, expected term, risk-free interest rate and forfeitures. 

For all stock-based compensation, the fair value of the portion of the award that is ultimately expected to 
vest is recognized as expense over the requisite service periods (generally the vesting period of the equity award) 
and  is  included  in  Selling,  general  and  administrative  expenses  in  the  Consolidated  and  Combined  Statements  of 
Operations. Forfeitures are estimated at the time of grant to recognize expense for those awards that are expected to 
vest and are based on historical forfeiture rates.

Pension—The  Company  disaggregates  the  service  cost  component  of  net  benefit  costs  and  reports  those 
costs  in  the  same  line  item  or  items  in  the  Consolidated  and  Combined  Statements  of  Operations  as  other 
compensation  costs  arising  from  services  rendered  by  the  pertinent  employees  during  the  period.  The  other  non-
service components of net benefit costs are required to be presented separately from the service cost component and 
outside of income from operations.

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RESIDEO TECHNOLOGIES, INC.

The  Company  has  recorded  the  service  cost  component  of  pension  expense  in  Costs  of  goods  sold  and 
Selling, general and administrative expenses based on the classification of the employees it relates to. The remaining 
components of net benefit costs within pension expense, primarily interest costs and expected return on plan assets, 
are recorded in Other expense, net. The Company recognizes net actuarial gains or losses in excess of 10% of the 
greater of the fair value of plan assets or the plans’ projected benefit obligation (the corridor) annually in the fourth 
quarter each year. This adjustment known as the mark to market adjustment is reported in Other expense, net.

Foreign  Currency  Translation—Assets  and  liabilities  of  operations  outside  the  United  States  with  a 
functional currency other than U.S. Dollars are translated into U.S. Dollars using year-end exchange rates. Revenue, 
costs  and  expenses  are  translated  at  the  average  exchange  rates  in  effect  during  the  year.  Foreign  currency 
translation gains and losses are included as a component of Accumulated other comprehensive loss.

Income  Taxes—Significant  judgment  is  required  in  evaluating  tax  positions.  The  Company  establishes 
additional reserves for income taxes when, despite the belief that tax positions are fully supportable, there remain 
certain  positions  that  do  not  meet  the  minimum  recognition  threshold.  The  approach  for  evaluating  certain  and 
uncertain tax positions is defined by the authoritative guidance which determines when a tax position is more likely 
than not to be sustained upon examination by the applicable taxing authority. In the normal course of business, the 
Company  and  its  subsidiaries  are  examined  by  various  federal,  state  and  foreign  tax  authorities.  The  Company 
regularly assesses the potential outcomes of these examinations and any future examinations for the current or prior 
years  in  determining  the  adequacy  of  its  provision  for  income  taxes.  The  Company  continually  assesses  the 
likelihood  and  amount  of  potential  adjustments  and  adjusts  the  income  tax  provision,  the  current  tax  liability  and 
deferred taxes in the period in which the facts that give rise to a change in estimate become known.

Earnings  Per  Share—Basic  earnings  per  share  is  based  on  the  weighted  average  number  of  common 
shares  outstanding.  Diluted  earnings  per  share  is  based  on  the  weighted  average  number  of  common  shares 
outstanding and all dilutive potential common shares outstanding. For additional information, see Note 3. Earnings 
Per Share.

Use of Estimates—The preparation of the Company’s Consolidated and Combined Financial Statements in 
conformity  with  U.S.  GAAP  requires  management  to  make  estimates  and  assumptions  that  affect  the  reported 
amounts in the Consolidated and Combined Financial Statements and related disclosures in the accompanying notes. 
Actual  results  could  differ  from  those  estimates.  Estimates  and  assumptions  are  periodically  reviewed,  and  the 
effects  of  changes  are  reflected  in  the  Consolidated  and  Combined  Financial  Statements  in  the  period  they  are 
determined  to  be  necessary.  Estimates  are  used  when  accounting  for  stock-based  compensation,  pension  benefits, 
indemnification  liabilities,  goodwill  and  intangible  assets,  and  valuation  allowances  for  accounts  receivable, 
inventory, deferred tax assets, and the amounts of revenue and expenses reported during the period. The Company 
has  used  information  available  to  identify  potential  impacts  cause  by  the  COVID-19  pandemic  at  December  31, 
2020 in these estimates.

Recent Accounting Pronouncements—The Company considers the applicability and impact of all recent 
accounting standards updates (“ASUs”) issued by the Financial Accounting Standards Board (“FASB”). ASUs not 
listed below were assessed and determined to be either not applicable or are expected to have an immaterial impact 
on the Company’s consolidated and combined financial position or results of operations.

The Company adopted ASU No. 2016-02, Leases (Topic 842), effective January 1, 2019, and applied the 
changes prospectively as of the adoption date. As permitted by the new guidance, the Company elected the package 
of practical expedients, which, among other things, allowed historical lease classification to be carried forward.

Upon adoption of ASU No. 2016-02, the Company recognized an aggregate lease liability of $115 million, 
calculated based on the present value of the remaining minimum lease payments for qualifying leases as of January 
1,  2019,  with  a  corresponding  right-of-use  asset  of  $112  million.  The  cumulative-effect  adjustment  recognized  to 
opening  retained  earnings  was  not  material.  The  adoption  of  the  new  guidance  did  not  impact  the  Company’s 
Consolidated and Combined Statements of Operations or Cash Flows. 

In  February  2018,  the  FASB  issued  ASU  No.  2018-02,  Reclassification  of  Certain  Tax  Effects  from 
Accumulated Other Comprehensive Income, which allows for an entity to elect to reclassify, to retained earnings, the 

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RESIDEO TECHNOLOGIES, INC.

one-time income tax effects stranded in accumulated other comprehensive income (AOCI) resulting from the U.S. 
Tax  Cuts  and  Jobs  Act  (“U.S.  Tax  Reform”).  An  entity  that  elects  to  make  this  reclassification  must  consider  all 
items in AOCI that have tax effects stranded as a result of the tax rate change and must disclose the reclassification 
of  these  tax  effects  as  well  as  the  entity’s  policy  for  releasing  income  tax  effects  from  AOCI.  The  ASU  may  be 
applied either retrospectively or as of the beginning of the period of adoption. The Company adopted the standard on 
January  1,  2019  using  the  aggregate  portfolio  accounting  policy  for  recognizing  the  disproportionate  income  tax 
effects in AOCI and has elected not to reclassify the stranded income tax effects of U.S. Tax Reform from AOCI to 
retained earnings. 

In  August  2018,  the  FASB  issued  ASU  No.  2018-14,  Compensation  —  Retirement  Benefits  —  Defined 
Benefit  Plans  —  General  (Topic  715-20):  Disclosure  Framework  —  Changes  to  the  Disclosure  Requirements  for 
Defined  Benefit  Plans,  which  amends  the  current  disclosure  requirements  regarding  defined  benefit  pensions  and 
other post retirement plans and allows for the removal of certain disclosures, while adding certain new disclosure 
requirements. The Company adopted the standard effective January 1, 2020 and the adoption did not have a material 
financial statement impact. 

In  December  2019,  the  FASB  issued  ASU  No.  2019-12,  Simplifying  the  Accounting  for  Income  Taxes 
(Topic  740).  This  ASU  simplifies  the  accounting  for  income  taxes  by,  among  other  things,  eliminating  certain 
existing exceptions related to the general approach in ASC 740 relating to franchise taxes, reducing complexity in 
the interim-period accounting for year-to-date loss limitations and changes in tax laws, and clarifying the accounting 
for transactions outside of business combinations that result in a step-up in the tax basis of goodwill. The Company 
early adopted the provisions of this guidance on January 1, 2020. Adoption of this guidance did not have a material 
financial statement impact.

In March 2020, the FASB issued ASU No. 2020-04, Reference Rate Reform (Topic 848): Facilitation of 
the Effects of Reference Rate Reform on Financial Reporting, which is optional guidance related to reference rate 
reform  that  provides  practical  expedients  for  contract  modifications  and  certain  hedging  relationships  associated 
with  the  transition  from  reference  rates  that  are  expected  to  be  discontinued.  This  guidance  is  applicable  for  the 
Company’s  Term  Loans  and  Revolving  Credit  Facility,  which  use  LIBOR  as  a  reference  rate,  and  is  effective 
immediately,  but  is  only  available  through  December  31,  2022.  Refer  to  Note  15.  Long-term  Debt  and  Credit 
Agreement  for  further  details  on  the  Company’s  Term  Loans  and  Revolving  Credit  Facility.  The  Company  is 
currently evaluating the potential impact of this standard on its consolidated financial statements. 

Note 3. Earnings Per Share

The following table sets forth the computation of basic and diluted earnings per share (in millions except 

shares in thousands and per share data):

Years Ended December 31,
2019

2018

2020

Net income ........................................................................................  $

37 

 $

36 

 $

405 

Shares used in computing basic earnings per share ..........................   

125,348 

122,722 

122,499 

Effect of dilutive securities:
Dilutive effect of common stock equivalents ...................................   
Shares used in computing diluted earnings per share .......................   

976 
126,324 

516 
123,238 

125 
122,624 

Earnings per share:
Basic..................................................................................................  $
Diluted...............................................................................................  $

0.30 
0.29 

 $
 $

0.29 
0.29 

 $
 $

3.31 
3.30  

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RESIDEO TECHNOLOGIES, INC.

On  October  29,  2018,  the  date  of  consummation  of  the  Spin-Off,  122,499  shares  of  the  Company’s 
Common  Stock,  par  value  $0.001  per  share,  were  distributed  to  Honeywell  shareholders  of  record  as  of 
October 16, 2018.  For  the  2018  year  to  date  calculation,  these  shares  are  treated  as  issued  and  outstanding  from 
January 1, 2018 for purposes of calculating historical basic earnings per share. For December 31, 2020 and 2019, 
this calculation excludes 900 and 615 treasury shares, respectively.

Diluted  Earnings  Per  Share  is  computed  based  upon  the  weighted  average  number  of  common  shares 
outstanding for the year plus the dilutive effect of common stock equivalents using the treasury stock method and 
the average market price of the Company’s common stock for the period. For the year ended December 31, 2018, 
the average market price of the Company’s common stock was calculated from the Spin-Off date to December 31, 
2018. In periods where the Company has a net loss, no dilutive common shares are included in the calculation for 
diluted shares as they are considered anti-dilutive. For the year ended December 31, 2020, average options and other 
rights  to  purchase  approximately  2.5  million  shares  of  common  stock  were  outstanding,  all  of  which  were  anti-
dilutive during the year ended December 31, 2020, and therefore excluded from the computation of diluted earnings 
per common share. Additionally, an average of approximately 0.5 million shares of performance-based unit awards 
are excluded from the computation of diluted earnings per common share for the year ended December 31, 2020 as 
the contingency has not been satisfied at December 31, 2020. For the year ended December 31, 2019, average option 
and other rights to purchase approximately 2.8 million shares of common stock were outstanding, all of which were 
anti-dilutive  during  the  year  ended  December  31,  2019,  and  therefore  excluded  from  the  computation  of  diluted 
earnings per common share. Additionally, an average of approximately 0.2 million shares of performance-based unit 
awards are excluded from the computation of diluted earnings per common share for the year ended December 31, 
2019 as the contingency has not been satisfied at December 31, 2019.

Note 4. Acquisitions

During  the  year  ended  December  31,  2020,  the  Company  completed  one  acquisition  which  has  been 
integrated into the ADI Global Distribution segment. On February 10, 2020, the Company completed the acquisition 
of  privately  held  Herman  ProAV,  a  leading  provider  and  distributer  of  professional  audio-visual  products, 
procurement  services  and  labor  resources  to  systems  integrators  in  the  commercial  audio-visual  industry.  The 
purchase  price  paid  for  this  acquisition  was  approximately  $36  million.  In  connection  with  this  acquisition,  the 
Company  recognized  goodwill  and  intangible  assets  of  $4  million  and  $18  million,  respectively.  This  acquisition 
was integrated into and builds upon ADI Global Distribution’s product portfolio and expands its presence in the pro-
AV market. The Herman ProAV acquisition agreements include deferred payments for certain individuals that are 
contingent  upon  employment  as  well  as  financial  performance.  The  Company  determined  that  these  deferred 
payments are accounted for as compensation expense over the requisite service period.

 During  the  year  ended  December  31,  2019,  the  Company  completed  three  acquisitions  which  have  been 
integrated into the Products & Solutions segment. On March 28, 2019, the Company acquired all of the capital stock 
of Buoy Labs primarily to obtain the technology assets. Buoy provides innovative Wi-Fi enabled solutions that track 
the  amount  of  water  used  in  a  home,  integrating  smart  software  and  hardware  that  can  help  consumers  identify 
potential leaks and allow consumers to act to prevent them through its subscription-based app services. On May 21, 
2019,  the  Company  acquired  certain  assets  relating  to  innovative  energy  efficiency  from  Whisker  Labs.  The 
acquired  technology  creates  a  thermodynamic  model  of  a  home  to  accurately  predict  home  heating  and  air 
conditioning run time and energy use to enable a homeowner to use less energy while maintaining comfort. On June 
27,  2019,  the  Company  acquired  all  of  the  membership  interests  of  LifeWhere.  LifeWhere  uses  machine  learning 
and  analytics  to  predict  potential  failure  on  critical  home  appliances,  such  as  water  heaters,  furnaces,  and  air 
conditioners.  This  service  provides  the  detailed  analytics  required  for  professional  contractors  to  dispatch 
technicians with the right skills to quickly repair the appliance before it causes catastrophic failure. The aggregate 
purchase  price  paid  for  these  acquisitions  was  $17  million.  In  connection  with  these  acquisitions,  the  Company 
recognized goodwill and intangible assets of $10 million and $7 million, respectively.

These  acquisitions  have  an  immaterial  financial  statement  impact  on  both  an  individual  basis  and  when 
considered in the aggregate. Pro-forma disclosures are not provided as the acquisitions have an immaterial financial 
statement impact.

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RESIDEO TECHNOLOGIES, INC.

Note 5. Related Party Transactions with Honeywell

Prior  to  the  Spin-Off,  the  Consolidated  and  Combined  Financial  Statements  were  derived  from  the 

unaudited Consolidated Financial Statements and accounting records of Honeywell.

Prior  to  the  Spin-Off,  Honeywell  was  a  related  party  that  provided  certain  services,  such  as  legal, 
accounting, information technology, human resources and other infrastructure support, on behalf of the Company. 
The  costs  of  these  services  were  allocated  to  the  Company  on  the  basis  of  the  proportion  of  net  revenue.  The 
Company  and  Honeywell  consider  the  allocations  to  be  a  reasonable  reflection  of  the  benefits  received  by  the 
Company. 

During the period from January 1, 2018 until October 29, 2018, the Company was allocated $228 million 
of  general  corporate  expenses  incurred  by  Honeywell  and  such  amounts  are  included  within  Selling,  general  and 
administrative expenses in the Consolidated and Combined Statements of Operations. As certain expenses reflected 
in the Consolidated and Combined Financial Statements include allocations of corporate expenses from Honeywell, 
these statements could differ from those that would have been prepared had the Company operated on a stand-alone 
basis.

All  significant  intercompany  transactions  between  the  Company  and  Honeywell  have  been  included  in 
these Consolidated and Combined Financial Statements. During the period from January 1, 2018 until October 29, 
2018, sales to Honeywell, Cost of goods sold to Honeywell, and purchases from Honeywell were $24 million, $19 
million, and $212 million, respectively. The total net effect of the settlement of these intercompany transactions is 
reflected in the Consolidated and Combined Statements of Cash Flows as a financing activity. 

Prior  to  the  consummation  of  the  Spin-Off,  Honeywell  managed  the  Company’s  hedging  activity  which 
included  centrally  hedging  its  exposure  to  changes  in  foreign  exchange  rates  principally  with  forward  contracts. 
Certain  contracts  were  specifically  designated  to  and  entered  on  behalf  of  the  Company  with  Honeywell  as  a 
counterparty  and  were  used  to  hedge  known  or  probable  anticipated  foreign  currency  sales  and  purchases.  The 
Company designated these hedges as cash flow hedges and the impact to the financial statements for 2018 was not 
material.

While the Company was owned by Honeywell, a centralized approach to cash management and financing 
of operations was used. Prior to consummation of the Spin-Off, the Company’s cash was transferred to Honeywell 
daily and Honeywell funded the Company’s operating and investing activities as needed. Net transfers to and from 
Honeywell  are  included  within  Invested  equity  on  the  Consolidated  and  Combined  Statements  of  Equity.  The 
components of the net transfers to and from Honeywell as of December 31, 2018 are as follows:

General financing activities .........................................................................................................  $
Distribution to Honeywell in connection with Spin-Off.............................................................. 
Net contribution of assets and liabilities upon Spin-Off.............................................................. 
Unbilled corporate allocations ..................................................................................................... 
Purchases from Honeywell .......................................................................................................... 
Mandatory transition tax .............................................................................................................. 
Other ............................................................................................................................................ 
Net decrease in invested equity....................................................................................................  $

December 31,
2018

(383)
(1,415)
81 
228 
161 
(85)
15 
(1,398)

Subsequent to the Spin-Off on October 29, 2018, transactions with Honeywell were not considered related 

party transactions. 

60

 
 
 
 
 
 
 
 
 
 
 
 
RESIDEO TECHNOLOGIES, INC.

Note 6. Revenue Recognition

Disaggregated Revenue

Revenues by channel are as follows for the years ended December 31:

Comfort ................................................................................................   $
Security.................................................................................................    
Residential Thermal Solutions .............................................................    
Products & Solutions ......................................................................    
U.S. and Canada ...................................................................................    
EMEA (1) .....................................................................................   
APAC (2) .....................................................................................   
ADI Global Distribution .................................................................    
Net revenue ..........................................................................................   $

(1) EMEA represents Europe, the Middle East and Africa.
(2) APAC represents Asia and Pacific countries.

Years Ended December 31,

2020

2019

2018

1,079 
538 
504 
2,121 
2,427 
480 
43 
2,950 
5,071 

 $

 $

1,103 
520 
552 
2,175 
2,294 
459 
60 
2,813 
4,988 

 $

 $

1,114 
479 
576 
2,169 
2,147 
456 
55 
2,658 
4,827  

A  contract’s  transaction  price  is  allocated  to  each  distinct  performance  obligation  and  recognized  as 
revenue  when,  or  as,  the  performance  obligation  is  satisfied.  For  product  sales,  typically  each  product  sold  to  a 
customer  represents  a  distinct  performance  obligation.  The  Company  recognizes  the  majority  of  its  revenue  from 
performance obligations outlined in contracts with its customers that are satisfied at a point in time. Approximately 
3% of the Company’s revenue is satisfied over time. As of December 31, 2020 and December 31, 2019, contract 
assets and liabilities were not material.

 The timing of satisfaction of the Company’s performance obligations does not significantly vary from the 

typical timing of payment. For some contracts, the Company may be entitled to receive an advance payment.

The  Company  has  applied  the  practical  expedient  to  not  disclose  the  value  of  remaining  performance 
obligations  for  (i)  contracts  with  an  original  expected  term  of  one  year  or  less  or  (ii)  contracts  for  which  it 
recognizes revenue in proportion to the amount it has the right to invoice for services performed.

Note 7. Restructuring Charges

During  2019,  the  Company  retained  industry-recognized  experts  in  supply  chain  optimization  and 
organizational  excellence  to  assist  in  a  comprehensive  financial  and  operational  review  which  was  focused  on 
product  cost  and  gross  margin  improvement,  and  general  and  administrative  expenses  simplification.  Certain 
restructuring actions have been implemented under this program as well as previous programs. Product & Solutions 
segment  restructuring  expenses  for  the  years  ended  December  31,  2020,  2019,  and  2018  were  $19 million,  $26 
million, and $5 million, respectively. ADI Global Distribution segment restructuring expenses for the years ended 
December  31,  2020,  2019,  and  2018  were  $6  million,  $4  million,  and  $0  million,  respectively.  Corporate 
restructuring expenses for the years ended December 31, 2020, 2019 and 2018 were $15 million, $7 million, and $0 
million, respectively. Restructuring expenses for all periods are primarily related to severance. 

The  Company’s  restructuring  expenses  for  the  years  ended  December  31,  2020,  2019  and  2018  are  as 

follows:

Years Ended December 31,
2019

2018

2020

Cost of goods sold.............................................................................   $
Selling, general and administrative expenses ...................................    
  $

9    $
31     
40    $

13    $
24     
37    $

4 
1 
5  

61

 
 
 
 
 
   
   
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
 
 
 
 
 
   
   
 
 
RESIDEO TECHNOLOGIES, INC.

The following table summarizes the status of total restructuring reserves related to severance cost included 

in Accrued liabilities in the Consolidated Balance Sheets:

Years Ended December 31,
2019

2018

2020

Beginning of year..............................................................................   $
Charges ........................................................................................    
Usage ...........................................................................................    
Other ............................................................................................    
End of year ........................................................................................   $

19    $
40     
(35)    
-     
24    $

13    $
38     
(31)    
(1)    
19    $

Note 8. Other Expense, Net

Environmental expense .....................................................................   $
Reimbursement Agreement expense.................................................    
Other, net...........................................................................................    
  $

-    $
146     
1     
147    $

-    $
108     
10     
118    $

Years Ended December 31,
2019

2018

2020

22 
5 
(9)
(5)
13  

323 
49 
(3)
369  

Refer  to  Note  19.  Commitments  and  Contingencies  for  further  details  on  environmental  and 

Reimbursement Agreement expense.

Note 9. Income Taxes

Prior  to  the  consummation  of  the  Spin-Off,  Resideo’s  operating  results  were  included  in  Honeywell’s 
various consolidated U.S. federal and state income tax returns, as well as non-U.S. filings. For the purposes of the 
Company’s Consolidated and Combined Financial Statements for periods prior to the Spin-Off, Income tax expense 
and deferred tax balances have been recorded as if the Company filed tax returns on a standalone basis separate from 
Honeywell.  The  Separate  Return  Method  applies  the  accounting  guidance  for  income  taxes  to  the  standalone 
financial statements as if the Company was a separate taxpayer and a standalone enterprise prior to the separation 
from Honeywell.

Income before taxes

U.S. ................................................................................................  $
Non-U.S.........................................................................................   
  $

(93)  
194   
101   

  $

  $

(83)  
154   
71   

  $

  $

(169)
273 
104  

Years Ended December 31,
2019

2018

2020

62

 
 
 
 
 
   
   
 
 
 
 
 
 
   
   
 
 
 
 
 
 
 
   
 
   
 
 
   
   
 
RESIDEO TECHNOLOGIES, INC.

Income tax expense (benefit)

Tax expense (benefit) consists of:
Current:

U.S............................................................................................  $
Non-U.S. ..................................................................................   
  $

Deferred:

U.S............................................................................................  $
Non-U.S. ..................................................................................   

  $

The U.S. federal statutory income tax rate is reconciled to the 
Company’s effective income tax rate as follows:

U.S. federal statutory income tax rate....................................   
Impact of foreign operations ..................................................   
U.S. state income taxes ..........................................................   
U.S. Tax Reform and related items........................................   
Non-deductible indemnification costs ...................................   
Executive compensation over $1 million...............................   
Other non-deductible expenses ..............................................   
U.S. taxation of foreign earnings ...........................................   
Tax credits..............................................................................   
Change in tax rates.................................................................   
All other items – net...............................................................   

Years Ended December 31,
2019

2018

2020

21   
21   
42   

11   
11   
22   
64   

  $

  $

  $

  $

23   
37   
60   

(11)  
(14)  
(25)  
35   

  $

  $

  $

  $

(26)
48 
22 

(15)
(308)
(323)
(301)

Years Ended December 31,
2019

2018

2020

21.0  %   
(5.4)  
6.4   
-   
29.0   
2.5   
3.7   
3.5   
(0.2)  
1.3   
1.8   

63.6  %   

21.0  %   
(10.2)  
6.6   
-   
28.0   
0.6   
2.9   
5.3   
(2.6)  
1.7   
(4.7)  
48.6  %   

21.0  %
(11.6)
6.4 
(385.1)
75.4 
- 
- 
6.0 
(2.1)
- 
0.6 
(289.4) %

63

 
 
 
 
 
   
 
   
 
 
   
    
   
    
   
  
   
    
   
    
   
  
   
   
 
   
    
   
    
   
  
   
   
 
   
   
   
 
 
 
 
 
 
 
   
 
   
 
 
 
 
 
    
   
    
   
  
 
   
   
 
   
   
 
   
   
 
   
   
 
   
   
 
   
   
 
   
   
 
   
   
 
   
   
 
   
   
 
 
   
RESIDEO TECHNOLOGIES, INC.

Deferred tax assets (liabilities)

The  tax  effects  of  temporary  differences  and  tax  carryforwards  which  give  rise  to  future  income  tax 

benefits and payables are as follows:

Deferred tax assets:

Pension........................................................................................................   $
Other asset basis differences.......................................................................    
Operating lease liabilities............................................................................    
Accruals and reserves .................................................................................    
Net operating and capital losses..................................................................    
Other ...........................................................................................................    
Gross deferred tax assets ..................................................................................    
Valuation allowance .........................................................................................    
Total deferred tax assets ...................................................................................   $
Deferred tax liabilities:

Other intangible assets ................................................................................   $
Property, plant and equipment ....................................................................    
Operating lease assets .................................................................................    
Other ...........................................................................................................    
Total deferred tax liabilities .............................................................................    
 Net deferred tax asset ......................................................................................   $

Deferred tax assets:

Years Ended December 31,

2020

2019

37   
70   
34   
61   
47   
-   
249   
(60)  
189   

(44)  
(25)  
(32)  
(13)  
(114)  
75   

  $

  $

  $

  $

27 
70 
33 
61 
32 
6 
229 
(32)
197 

(42)
(22)
(32)
(12)
(108)
89  

The  Company  maintains  a  valuation  allowance  of  $60  million  against  a  portion  of  the  non-U.S.  gross 
deferred  tax  assets.  Valuation  allowances  principally  relate  to  foreign  net  operating  loss  carryforwards  where  the 
future  potential  benefits  do  not  meet  the  more-likely-than-not  realization  test.  Changes  in  valuation  allowance 
positions  related  to  historic  losses  resulted  in  increases  of  $20  million  and  $3  million  to  tax  expense  in  2020  and 
2019,  respectively.    The  remaining  changes  in  valuation  allowances  relate  primarily  to  current  year  net  operating 
losses on entities from which the company already maintains valuation allowances and does not expect to receive 
tax benefits. In the event the Company determines that it will not be able to realize its net deferred tax assets in the 
future,  it  will  reduce  such  amounts  through  an  increase  to  tax  expense  in  the  period  such  determination  is  made. 
Conversely, if the Company determines that it will be able to realize net deferred tax assets in excess of the carrying 
amounts, it will decrease the recorded valuation allowance through a reduction to tax expense in the period that such 
determination is made.

The Company has not provided deferred taxes on unremitted earnings of its foreign affiliates that exist at 
December  31,  2020  as  the  earnings  are  considered  permanently  reinvested. Accordingly,  no  deferred  taxes  have 
been  provided  for  withholding  taxes  or  other  taxes  that  would  result  upon  repatriation  of  the  Company’s 
approximately  $1.6  billion  of  undistributed  earnings  from  foreign  subsidiaries  to  the  United  States.  It  is 
impracticable  to  calculate  the  tax  cost  of  repatriating  the  Company’s  unremitted  earnings  which  are  considered 
indefinitely reinvested.

As  of  December  31,  2020,  the  Company  has  federal  tax  credit  carryforwards  of  $1  million,  federal  net 
operating loss carryforwards of $2 million, and foreign net operating loss carryforwards of $196 million. The federal 
tax credit carryforwards expire in 2029. The federal net operating loss carryforwards expire in 2027. $178 million of 
foreign net operating losses can be carried forward indefinitely with the remainder expiring between 2021 and 2030.

Many jurisdictions impose limitations on the timing and utilization of net operating loss carryforwards. In 
those instances where the net operating loss or tax credit carryforward will not be utilized in the carryforward period 
due to the limitation, the deferred tax asset and amount of the carryforward have been reduced.

64

 
 
 
 
 
   
 
 
   
    
   
  
   
   
   
   
   
   
   
   
    
   
  
   
   
   
   
RESIDEO TECHNOLOGIES, INC.

As  of  December  31,  2020,  2019,  and  2018  there  were  $10  million,  $6  million,  and  $2  million  of 
unrecognized tax benefits, respectively, that if recognized would be recorded as a component of Income tax expense. 
The  change  in  unrecognized  tax  benefits  resulted  in  increases  (decreases)  of  $4  million,  $4  million,  and  ($18) 
million  to  tax  expense  in  2020,  2019,  and  2018,  respectively.  The  decrease  in  2018  was  primarily  driven  by  the 
reclassification of unrecognized tax benefits attributable to periods prior to the consummation of the Spin-Off to the 
indemnity payable to Honeywell under the terms of the Tax Matters Agreement.

As of December 31, 2020, 2019 and 2018 there were no unrecognized tax benefits related to examinations 
in progress. An immaterial amount of estimated interest and penalties related to the underpayment of income taxes is 
included  in  the  liability  for  unrecognized  tax  benefits,  both  of  which  are  included  as  a  component  of  Income  tax 
expense in the Consolidated and Combined Statements of Operations. The Company does not anticipate significant 
changes in total unrecognized tax benefits during the next twelve months.

The Company files income tax returns in the United States federal jurisdiction, all states, and various local 
and foreign jurisdictions. The Company’s US federal returns are no longer subject to income tax examinations for 
taxable  years  before  2016.  With  limited  exception,  state,  local,  and  foreign  income  tax  returns  for  taxable  years 
before 2015 are no longer subject to examination.

On  December  22,  2017,  the  U.S.  government  enacted  U.S.  Tax  Reform,  which  included  changes  to  the 
taxation of foreign earnings by implementing a dividend exemption system, expansion of the current anti-deferral 
rules, a minimum tax on low-taxed foreign earnings and new measures to deter base erosion. The U.S. Tax Reform 
also  included  a  permanent  reduction  in  the  corporate  tax  rate,  repeal  of  the  corporate  alternative  minimum  tax, 
expensing  of  capital  investment,  and  limitation  of  the  deduction  for  interest  expense.  Furthermore,  as  part  of  the 
transition  to  the  new  tax  system,  a  one-time  transition  tax  was  imposed  on  a  U.S.  shareholder’s  historical 
undistributed earnings of foreign affiliates.

As described in the Combined Financial Statements for the year ended December 31, 2017, the Company 
reasonably estimated certain effects of U.S. Tax Reform and, therefore, recorded provisional amounts, including the 
deemed repatriation transition tax and withholding taxes on undistributed earnings. For the year ended December 31, 
2018,  the  Company  recorded  an  adjustment  to  the  provisional  tax  amount  related  to  the  deemed  repatriation 
transition  tax  and  taxes  on  undistributed  earnings  of  $(85.4)  million  and  $(234.7)  million,  respectively.  This 
adjustment  resulted  in  a  decrease  to  the  effective  tax  rate  for  the  year  ended  December  31,  2018  of  307.8%.  The 
adjustment reflects the revised determination of the fair value of assets and liabilities of legal entities included in the 
Company’s  business.  The  accounting  for  the  income  tax  effects  of  the  U.S.  Tax  Reform  was  complete  as  of 
December 31, 2018.

Note 10. Accounts Receivable — Net

December 31,

2020

2019

Accounts receivable ............................................................................................  $
Allowance for doubtful accounts ........................................................................   
  $

875    $
(12)    
863    $

Note 11. Inventories — Net

Raw materials......................................................................................................  $
Work in process ..................................................................................................   
Finished products ................................................................................................   
  $

127    $
19     
526     
672    $

December 31,

2020

2019

834 
(17)
817  

121 
17 
533 
671  

The  expense  related  to  inventory  was  $31  million,  $56  million  and  $10  million  for  the  years  ended 

December 31, 2020, 2019 and 2018, respectively.

65

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
RESIDEO TECHNOLOGIES, INC.

Note 12. Property, Plant and Equipment — Net 

Machinery and equipment...................................................................................  $
Buildings and improvements ..............................................................................   
Construction in progress .....................................................................................   
Others ..................................................................................................................   

Accumulated depreciation...................................................................................   
  $

December 31,

2020

2019

598    $
289     
46     
14     
947     
(629)    
318    $

562 
260 
57 
16 
895 
(579)
316  

Depreciation expense was $56 million, $50 million and $45 million in 2020, 2019 and 2018, respectively.

Note 13. Goodwill and Other Intangible Assets — Net

Goodwill  as  of  December  31,  2020  and  2019  for  Products  &  Solutions  was  $2,037  million  and  $2,004 
million, respectively. The increase relates to foreign currency translation adjustments. Goodwill as of December 31, 
2020 and 2019 for ADI Global Distribution was $654 million and $639 million, respectively. The carrying value of 
goodwill  increased  by  $4  million  due  to  an  acquisition  during  the  year.  The  remainder  of  the  increase  relates  to 
foreign currency translation adjustments.

Other intangible assets with finite lives are comprised of:

December 31, 2020

December 31, 2019

Patents and technology................ $
Customer relationships................  
Trademarks..................................  
Software ......................................  
 $

Gross
Carrying
Amount   
37  $
192   
15   
146   
390  $

Accumulated
Amortization   
(23)  $
(122)   
(8)   
(102)   
(255)  $

Net
Carrying
Amount   
14   $
70    
7    
44    
135   $

Gross
Carrying
Amount   
35   $
170    
9    
139    
353   $

Accumulated
Amortization   
(19)  $
(106)   
(7)   
(94)   
(226)  $

Net
Carrying
Amount  
16 
64 
2 
45 
127  

Other intangible assets amortization expense was $31 million, $30 million and $21 million in 2020, 2019 
and 2018, respectively. Estimated intangible asset amortization expense for each of the next five years approximates 
$28 million in 2021, $22 million in 2022, $19 million in 2023, $17 million in 2024 and $16 million in 2025.

Note 14. Accrued Liabilities

December 31,

2020

2019

Obligations payable under Indemnification Agreements....................................  $
Taxes payable......................................................................................................   
Compensation, benefit and other employee-related............................................   
Customer rebate reserve......................................................................................   
Other....................................................................................................................   
  $

140    $
62     
105     
91     
197     
595    $

140 
66 
66 
78 
202 
552  

Refer  to  Note  19.  Commitments  and  Contingencies  for  further  details  on  Obligations  payable  under 

Indemnification Agreements.

66

 
 
 
 
 
 
 
 
 
   
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
RESIDEO TECHNOLOGIES, INC.

Note 15. Long-term Debt and Credit Agreement

The Company’s debt at December 31, 2020 and December 31, 2019 consisted of the following:

December 31,

2020

2019

6.125% notes due 2026 .......................................................................................  $
Five-year variable rate term loan A due 2023.....................................................   
Seven-year variable rate term loan B due 2025 ..................................................   
Unamortized deferred financing costs ................................................................   
Total outstanding indebtedness ...........................................................................   
Less: Amounts expected to be paid within one year...........................................   
Total long-term debt due after one year..............................................................  $

400 
315 
465 
(18)
1,162 
7 
1,155 

 $

 $

400 
333 
470 
(23)
1,180 
22 
1,158  

Scheduled  principal  repayments  under  the  Senior  Credit  Facilities  (defined  below)  and  Senior  Notes 

(defined below) subsequent to December 31, 2020 are as follows:

2021..............................................................................................................................................  $
2022.............................................................................................................................................. 
2023.............................................................................................................................................. 
2024.............................................................................................................................................. 
2025.............................................................................................................................................. 
Thereafter..................................................................................................................................... 

Amounts expected to be paid within one year ............................................................................. 

  $

December 31,
2020

40 
57 
232 
5 
446 
400 
1,180 
7 
1,173  

Subsequent to December 31, 2020, the Company entered into a refinancing agreement which modified the 
scheduled  principal  repayments  related  to  the  Company’s  long-term  debt  as  described  in  Note  24.  Subsequent 
Events. Among other changes, the refinancing agreement resulted in a reduction of principal repayments to be made 
in  2021  to  $7  million  which  represents  the  Current  maturities  of  debt  in  the  Consolidated  Balance  Sheet  as  of 
December 31, 2020.

At  December 31,  2020  and  2019,  the  interest  rate  for  the  Term  Loans  (defined  below)  was  2.51%  and 
4.36%, respectively. At December 31, 2020, there were no borrowings and no letters of credit issued under the $350 
million  Revolving  Credit  Facility  (defined  below).  Interest  expense  presented  in  the  Statements  of  Operations  is 
from the Senior Notes and Senior Credit Facilities, which includes the amortization of debt issuance cost and debt 
discounts.

Senior Notes 

In  October  of  2018,  the  Company  issued  $400  million  in  principal  amount  of  6.125%  senior  unsecured 
notes due in 2026 (the "Senior Notes"). The Senior Notes are senior unsecured and unsubordinated obligations of 
Resideo  and  rank  equally  with  all  of  Resideo’s  existing  and  future  senior  unsecured  debt  and  senior  to  all  of 
Resideo’s subordinated debt. 

Resideo  may,  at  its  option,  redeem  the  Senior  Notes  in  whole  or  part  prior  to  November  1,  2021, at  a 
redemption  price  equal  to  100%  of  the  principal  amount  of  the  Senior  Notes  redeemed,  plus  accrued  and  unpaid 
interest, if any, plus a “make-whole” premium. On or after November 1, 2021 Resideo may, at its option, redeem the 
Senior  Notes  in  whole  or  in  part  plus  accrued  and  unpaid  interest,  plus  a  fixed  redemption  percentage  on  the 
principal  amount  of  the  Senior  Notes redeemed of  (i)  104.594%  if  redeemed  during  the  twelve-month  period 
beginning on November 1, 2021 (ii) 103.063% if redeemed during the twelve-month period beginning on November 

67

 
 
 
 
 
 
 
 
  
  
  
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
RESIDEO TECHNOLOGIES, INC.

1, 2022, (iii) 101.531% if redeemed during the twelve-month period beginning on November 1, 2023, or (iv) 100% 
if redeemed on or after November 1, 2024. 

Credit Agreement

On October 25, 2018, in connection with the consummation of the Spin-Off, the Company as the borrower, 
entered into a credit agreement with JP Morgan Chase Bank N.A. as administrative agent (the “Credit Agreement”), 
which  was  subsequently  amended  on  November  26,  2019  (the  “Credit  Agreement  First  Amendment”)  and  on 
November 16, 2020 (the “Credit Agreement Second Amendment”).

The Credit Agreement provides for a seven-year LIBOR plus 2.25% senior secured first-lien term B loan 
facility in an aggregate principal amount of $475 million (the "Term B Facility") and a five-year LIBOR plus 2.25% 
senior secured first-lien term A loan facility in an aggregate principal amount of $350 (the "Term A Facility" and, 
together with the Term B Facility, the “Term Loans” or "Term Loan Facilities”). The Company is obligated to make 
quarterly  principal  payments  throughout  the  term  of  the  Term  Loan  Facilities  according  to  the  amortization 
provisions  in  the  Credit  Agreement.  Borrowings  under  the  Credit  Agreement  are  able  to  be  prepaid  at  the 
Company’s  option  without  premium  or  penalty  other  than  a  1.00%  prepayment  premium  that  may  be  payable  in 
connection with certain repricing transactions within a certain period of time after the closing date. Amounts repaid 
or prepaid in respect of Term Loan Facilities may not be re-borrowed.

The  Credit  Agreement  also  established  a  five-year  senior  secured  first-lien  revolving  credit  facility  to  be 
used for the Company’s working capital and other cash needs from time to time in an aggregate principal amount of 
$350  million  (the  "Revolving  Credit  Facility"  and,  together  with  the  Term  Loan  Facilities,  the  "Senior  Credit 
Facilities").  The  interest  rate  on  the  Revolving  Credit  Facility  borrowings  are  based  on,  at  the  option  of  the 
Company,  either,  (i)  the  rate  of  interest  last  quoted  by  The  Wall  Street  Journal  as  the  “prime  rate”  in  the  United 
States, (ii) the greater of the federal funds effective rate and the overnight bank funding rate, plus 0.75% and (iii) the 
one month adjusted LIBOR rate, plus 1.25% per annum. If the Company chooses to make a LIBOR borrowing on a 
one, two, three or six-month basis, the interest rate will be based on an adjusted LIBOR rate (which shall not be less 
than zero) based on the interest period for the borrowing. The applicable margin for the Term B Facility is (i) on or 
prior to the Credit Agreement First Amendment 2.00% per annum (for Libor loans) and 1.00% per annum (for base 
rate loans) and (ii) after the Credit Agreement First Amendment 2.25% per annum (for LIBOR loans) and 1.25% per 
annum  (for  base  rate  loans).  The  applicable  margin  for  each  of  the  Term  A  Facility  and  the  Revolving  Credit 
Facility varies (i) on or prior to the Credit Agreement First Amendment from 2.00% per annum to 1.50% per annum 
(for  Libor  loans)  and  1.00%  to  0.50%  per  annum  (for  base  rate  loans)  and  (ii)  after  the  credit  Agreement  First 
Amendment from 2.25% per annum to 1.75% per annum (for LIBOR loans) and 1.25% to 0.75% per annum (for 
base  rate  loans)  based  on  the  Company’s  leverage  ratio.  Accordingly,  the  interest  rates  for  the  Senior  Credit 
Facilities will fluctuate during the term of the Credit Agreement based on changes in the base rate, LIBOR or future 
changes in the Company’s leverage ratio. Interest payments with respect to the borrowings are required either on a 
quarterly basis (for base rate loans) or at the end of each interest period (for LIBOR loans) or, if the duration of the 
applicable  interest  period  exceeds  three  months,  then  every  three  months.  The  Revolving  Credit  Facility  has  a 
quarterly commitment fee based on the unused portion, which is determined by the Company’s leverage ratio and 
ranges from 0.25% to 0.35% per annum.

The  net  proceeds  from  the  borrowings  under  the  Credit  Agreement  and  the  offering  of  the  Senior  Notes 
were used as part of the financing for the Spin-Off. For the year ended December 31, 2018, the Company incurred 
approximately  $16  million  in  debt  issuance  costs  related  to  the  Term  Loans,  $5  million  in  costs  related  to  the 
Revolving Credit Facility and $8 million in costs related to the Senior Notes. The debt issuance costs associated with 
the  Term  Loans  and  Senior  Notes  were  recorded  as  a  reduction  of  the  principal  balance  of  the  debt,  and  the 
Revolving  Credit  Facility  costs  were  capitalized  in  Other  assets.  The  issuance  costs  are  being  amortized  through 
Interest expense for the duration of each respective debt facility. 

68

RESIDEO TECHNOLOGIES, INC.

The Credit Agreement and Senior Notes contain customary covenants limiting the ability of the Company 
and its subsidiaries to, among other things, pay cash dividends, incur debt or liens, redeem or repurchase stock of the 
Company, enter into transactions with affiliates, make investments, make capital expenditures, merge or consolidate 
with others or dispose of assets. 

The  Credit  Agreement  First  Amendment  amended  the  Credit  Agreement  to:  (i)  increase  the  levels  of  the 
maximum  consolidated  total  leverage  ratio  under  the  Credit  Agreement,  to  not  greater  than  5.25  to  1.00  for  the 
quarter ended December 31, 2019, with step-downs to 4.75 to 1.00 starting in the quarter ending December 31, 2020, 
4.25  to  1.00  starting  in  the  quarter  ending  December  31,  2021,  and  3.75  to  1.00  starting  in  the  quarter  ending 
December 31, 2022; (ii) increase each applicable interest rate margin on loans outstanding after the first amendment 
effective date by 25 basis points per annum, 2.25% per annum (for LIBOR loans) and 1.25% per annum (for ABR 
loans) in respect of the Term B Loan Facility, and based on the Company’s leverage ratio, from 2.25% per annum to 
1.75% per annum (for LIBOR loans) and 1.25% to 0.75% per annum (for ABR loans) for the Term A Loan Facility 
and  the  Revolving  Credit  Facility;  and  (iii)  modify  the  defined  terms  “Consolidated  EBITDA”  and  “Pro  Forma 
Basis” set forth in the Credit Agreement. In connection with the Credit Agreement First Amendment, the Company 
incurred  costs  of  approximately  $4  million.  The  Term  Loan  costs  were  recorded  as  a  reduction  of  the  principal 
balance of the debt and the Revolving Credit Facility costs were capitalized in Other assets. 

The Credit Agreement Second Amendment amended the Credit agreement to permit the sale and leaseback 
transactions  in  an  aggregate  amount  not  to  exceed  $150  million  for  all  such  sale  and  leaseback  transactions, 
provided that (x) each sale and leaseback transactions is undertaken on arm’s length commercial terms and (y) no 
Event of Default (as defined in the Credit Agreement) has occurred and is continuing or would result therefrom. 

As  of  December  31,  2020,  the  Company  was  in  compliance  with  all  covenants  related  to  the  Credit 

Agreement and Senior Notes.

Note 16. Leases 

As discussed in Note 2, the Company adopted ASU No. 2016-02, Leases (Topic 842), effective January 1, 
2019. The Company is party to operating leases for the majority of its manufacturing sites, offices, engineering and 
lab sites, stocking locations, warehouses, automobiles, and certain equipment. Certain of the Company’s real estate 
leases  include  variable  rental  payments  which  adjust  periodically  based  on  inflation,  and  certain  automobile  lease 
agreements include rental payments which fluctuate based on mileage. Generally, the Company’s lease agreements 
do not contain any material residual value guarantees or material restrictive covenants.

The  Company’s  operating  lease  costs  for  the  years  ended  December 31,  2020  and  2019  consisted  of  the 

following:

Years Ended December 31,

2020

2019

Selling, general and administrative expenses .................................................   $
Cost of goods sold ..........................................................................................  
Total operating lease costs..............................................................................   $

44    $
17   
61    $

37 
16 
53  

Total operating lease costs include variable lease costs of $16 million and $11 million for the years ended 
December 31,  2020  and  2019,  respectively.  Total  operating  lease  costs  also  include  offsetting  sub-lease  income 
which is immaterial for the years ended December 31, 2020 and 2019.

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RESIDEO TECHNOLOGIES, INC.

The Company recognized the following related to its operating leases:

Financial
Statement
Line Item
Operating right-of-use assets........................................................  Other assets
Operating lease liabilities - current ..............................................  Accrued liabilities 
Operating lease liabilities - non-current .......................................  Other liabilities

At December 31,
2020

At December 31,
2019

$133 
$33 
$107 

$137
$31
$111

Maturities of the Company’s operating lease liabilities were as follows:

At December 31,
2020

2021..........................................................................................................................................  $
2022.......................................................................................................................................... 
2023.......................................................................................................................................... 
2024.......................................................................................................................................... 
2025.......................................................................................................................................... 
Thereafter ................................................................................................................................. 
Total lease payments ................................................................................................................ 
Less: Imputed interest .............................................................................................................. 
Present value of operating lease liabilities ...............................................................................  $
Weighted-average remaining lease term (years) ...................................................................... 
Weighted-average incremental borrowing rate ........................................................................ 

40 
36 
29 
18 
12 
30 
165 
25 
140 
5.43 
5.88%

Supplemental cash flow information related to the Company’s operating leases was as follows:

Years Ended December 31,

2020

2019

Operating cash outflows ................................................................................     $
Operating right-of-use assets obtained in exchange for operating lease 
liabilities ........................................................................................................     $

30 

26 

 $

 $

35 

60  

As  of  December 31,  2020,  the  Company  has  additional  operating  leases  that  have  not  yet  commenced. 
Obligations  under  these  leases  are  not  material.  Additionally,  as  a  lessor,  the  Company  leases  all  or  a  portion  of 
certain owned properties. Rental income for the years ended December 31, 2020 and 2019 was not material.

Note 17. Financial Instruments and Fair Value Measures

Credit  and  Market  Risk—The  Company  continually  monitors  the  creditworthiness  of  its  customers  to 
which it grants credit terms in the normal course of business. The terms and conditions of credit sales are designed 
to mitigate or eliminate concentrations of credit risk with any single customer.

Foreign Currency Risk Management—The Company conducts its business on a multinational basis in a 
wide  variety  of  foreign  currencies.  It  is  exposed  to  market  risks  from  changes  in  currency  exchange  rates.  These 
exposures  may  impact  future  earnings  and/or  operating  cash  flows.  The  exposure  to  market  risk  for  changes  in 
foreign  currency  exchange  rates  arises  from  transactions  arising  from  international  trade,  foreign  currency 
denominated  monetary  assets  and  liabilities,  and  international  financing  activities  between  subsidiaries.  The 
Company relies primarily on natural offsets to address the exposures and may supplement this approach from time 
to time by entering into forward and option hedging contracts. As of December 31, 2020 and 2019, the Company 
had no forward or hedging contracts.

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RESIDEO TECHNOLOGIES, INC.

Senior  Notes  and  Credit  Agreement—As  of  December  31,  2020,  the  Company  assessed  the  amount 
recorded  under  the  Term  Loans,  the  Senior  Notes,  and  the  Revolving  Credit  Facility.  The  Term  A  Loan  Facility, 
Term  B  Loan  Facility  and  the  Senior  Notes’  fair  values  are  approximately  $305  million,  $461  million  and  $422 
million, respectively. The Company determined that the Revolving Credit Facility approximated fair value. The fair 
values of the debt are based on the quoted inactive prices and are therefore classified as Level 2 within the valuation 
hierarchy. 

The  carrying  value  of  cash  and  cash  equivalents,  accounts  receivables  -  net,  and  accounts  payables 

contained in the Consolidated Balance Sheets approximates fair value.

Fair  Value  of  Financial  Instruments—The  FASB’s  accounting  guidance  defines  fair  value  as  the  price 
that  would  be  received  to  sell  an  asset  or  paid  to  transfer  a  liability  in  an  orderly  transaction  between  market 
participants  at  the  measurement  date  (exit  price).  The  FASB’s  guidance  classifies  the  inputs  used  to  measure  fair 
value into the following hierarchy:

Level 1 Quoted prices in active markets for identical assets or liabilities;
Level 2 Observable inputs other than the quoted prices in active markets for identical assets and liabilities; and
Level 3 Unobservable inputs for which there is little or no market data, which require the Company to develop 

assumptions of what market participants would use in pricing the asset or liability.

Financial and non-financial assets and liabilities are classified in their entirety based on the lowest level of 

input that is significant to the fair value measurement.

Note 18. Stock-Based Compensation Plans

On  October  29,  2018,  the  Board  adopted,  and  Honeywell,  as  the  Company’s  sole  shareholder,  approved, 
the 2018 Stock Incentive Plan of Resideo Technologies, Inc. and its Affiliates and the 2018 Stock Incentive Plan for 
Non-Employee Directors of Resideo Technologies, Inc. as may be amended from time to time (together, the “Stock 
Incentive  Plan”).  On  or  about  December  21,  2018,  the  Board  adopted  the  Amended  and  Restated  2018  Stock 
Incentive Plan of Resideo Technologies, Inc. and its Affiliates. The Stock Incentive Plan provides for the grant of 
stock options, stock appreciation rights, restricted stock units, restricted stock, other stock-based awards and cash-
based awards. The maximum aggregate number of shares of the Company’s common stock that may be issued under 
awards  granted  under  the  Stock  Incentive  Plan  is  16  million.  As  of  December  31,  2020,  7,664,452  shares  of  the 
Company’s common stock were available to be granted under the Stock Incentive Plan.

Summary of Restricted Stock Unit Activity

Restricted stock unit (“RSU”) awards entitle the holder to receive one share of common stock for each unit 
when  the  units  vest.  RSUs  are  issued  to  certain  key  employees  and  to  non-employee  directors.  RSUs  typically 
become fully vested over periods ranging from one to seven years and are payable in Resideo common stock upon 
vesting.

Since the Spin-Off on October 29, 2018 through December 31, 2018, the Company granted the following 

awards:

•

1,809,644 RSUs were granted to employees of Resideo with four-year vesting periods in accordance with 
the Stock Incentive Plan

• Honeywell stock options, RSUs, and performance-based awards held by certain of the key employees who 
would otherwise forfeit prior Honeywell awards as a result of the Spin-Off were issued replacement grants 
in  the  amount  of  1,411,395  RSUs  with  substantially  the  same  vesting  schedule  as  the  forfeited  awards. 
Compensation expense for these awards will continue to be recognized ratably over the remaining term of 
the unvested awards, which ranged from one to four years as of the date of the Spin-Off.
117,145 RSUs were granted to members of the Board of Directors for annual director compensation with 
one to four-year vesting periods in accordance with the Stock Incentive Plan

•

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RESIDEO TECHNOLOGIES, INC.

The  following  table  summarizes  RSU  activity  related  to  the  Stock  Incentive  Plan  during  the  years  ended 

December 31, 2020 and 2019:

RSUs

Weighted
Average Grant
Date Fair Value
Per Share

Number of
Restricted
Stock Units

Non-vested as of January 1, 2019...........................................................  
Granted ..............................................................................................  
Vested................................................................................................  
Forfeited ............................................................................................  
Non-vested as of December 31, 2019.....................................................  
Granted ..............................................................................................  
Vested................................................................................................  
Forfeited ............................................................................................  
Non-vested as of December 31, 2020.....................................................  

3,338,184    $
1,607,204   
(509,366)  
(641,491)  
3,794,531   
3,057,775   
(921,060)  
(731,482)  
5,199,764 

 $

24.05 
21.83 
23.78 
24.07 
23.14 
9.45 
21.07 
18.57 
16.10  

As of December 31, 2020, there was approximately $22 million of total unrecognized compensation cost 
related  to  non-vested  RSUs  granted  under  the  Stock  Incentive  Plan,  which  is  expected  to  be  recognized  over  a 
weighted-average period of 1.6 years. The fair value of RSUs that vested during the year ended December 31, 2020 
is $9 million. Included in the outstanding RSUs are 867,732 performance-based RSU's as of December 31, 2020 and 
the related expense was $2 million during the year ended December 31, 2020. 

Summary of Stock Option Activity

Stock  option  awards  entitle  the  holder  to  purchase  shares  of  common  stock  at  a  specific  price  when  the 
options vest. Stock options typically vest over three years from the date of grant and expire seven years from the 
grant date. 

The fair value of stock options was calculated using the following assumptions in the Black-Scholes model:

Expected stock price volatility................................................................  
Expected term of options ........................................................................  
Expected dividend yield .........................................................................  
Risk-free interest rate..............................................................................  

December 31,

2020
31% - 37%
4.5 years
—

0.25% - 1.41%  

2019
30% - 32%
4.5 years
—
2.22% - 2.47%

The  aggregate  intrinsic  value  disclosed  below  represents  the  total  intrinsic  value  (the  difference  between 
the fair market value of the Company’s common stock as of December 31, 2020, and the exercise price, multiplied 
by the number of in-the-money service-based stock options) that would have been received by the option holders 
had  all  option  holders  exercised  their  options  on  December  31,  2020.  This  amount  is  subject  to  change  based  on 
changes to the fair market value of the Company’s common stock.

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RESIDEO TECHNOLOGIES, INC.

The  following  table  summarizes  stock  option  activity  related  to  the  Stock  Incentive  Plan  during  the  year 

ended December 31, 2020:

Stock Options

Weighted
Average
Exercise
Price

Weighted
Average
Contractual
Life (years)    

Aggregate
Intrinsic
Value

Number of
Stock
Options

Stock Options outstanding as of January 1, 2019 ....    
Granted................................................................    
Forfeited..............................................................    

-    $
1,155,566     
(165,312)    

Stock Options outstanding as of December 31, 
2019..........................................................................    
Granted................................................................    
Forfeited..............................................................    

Stock Options outstanding as of December 31, 
2020..........................................................................    
Vested and expected to vest at December 31,
2020..........................................................................    
Exercisable at December 31, 2020 ...........................    

- 
24.37     
24.39     

24.36 

9.17     
18.39     

-    $

6.0 

990,254     
1,083,665     
(348,696)    

1,725,223     

15.98     

4.9     

1,446,606     
442,013    $

16.97     
23.13     

4.7     
2.3    $

- 

- 

12 

9 
-  

Stock  options  granted  during  the  year  ended  December  31,  2020  had  a  weighted  average  grant  date  fair 
value  per  share  of  $2.61.  As  of  December  31,  2020,  there  was  approximately  $1  million  of  total  unrecognized 
compensation cost related to non-vested stock options granted under the Stock Incentive Plan, which is expected to 
be recognized over a weighted-average period of 1.5 years. No stock options were exercised during the year ended 
December 31, 2020.

Summary of Stock-Based Compensation

The following table summarizes stock-based compensation expense and the related tax benefits under the 

Company’s plans:

Years Ended December 31,
2019

2020

2018

Stock-based compensation expense before income taxes ....  $
Less: Income tax expense (benefit) ......................................   
Stock-based compensation expense, net of income taxes ....  $

29    $
1     
30    $

25    $
(1)    
24    $

20 
(5)
15  

Certain share-based compensation expense relates to stock-based awards awarded to key employees of the 
Company  as  part  of  Honeywell’s  incentive  compensation  plans  prior  to  the  Spin-Off.  Such  share-based 
compensation expense was $16 million for the period from January 1, 2018 until October 29, 2018. 

Note 19. Commitments and Contingencies

Environmental Matters

The Company is subject to various federal, state, local, and foreign government requirements relating to the 
protection of the environment. It believes that, as a general matter, its policies, practices and procedures are properly 
designed  to  prevent  unreasonable  risk  of  environmental  damage  and  personal  injury  and  that  its  handling, 
manufacture, use and disposal of hazardous substances are in accordance with environmental and safety laws and 
regulations. The Company has incurred remedial response and voluntary cleanup costs for site contamination and is 
a  party  to  claims  associated  with  environmental  and  safety  matters,  including  products  containing  hazardous 
substances. Additional claims and costs involving environmental matters are likely to continue to arise in the future.

73

 
 
 
 
 
   
   
 
  
      
  
      
  
  
  
      
  
      
  
 
 
 
 
 
   
   
 
RESIDEO TECHNOLOGIES, INC.

With  respect  to  environmental  matters  involving  site  contamination,  the  Company  continually  conducts 
studies,  individually  or  jointly  with  other  potentially  responsible  parties,  to  determine  the  feasibility  of  various 
remedial techniques. It is its policy to record appropriate liabilities for environmental matters when remedial efforts 
or damage claim payments are probable and the costs can be reasonably estimated. Such liabilities are based on the 
best estimate of the undiscounted future costs required to complete the remedial work. The recorded liabilities are 
adjusted  periodically  as  remediation  efforts  progress  or  as  additional  technical,  regulatory  or  legal  information 
becomes  available.  Given  the  uncertainties  regarding  the  status  of  laws,  regulations,  enforcement  policies,  the 
impact of other potentially responsible parties, technology and information related to individual sites, the Company 
does  not  believe  it  is  possible  to  develop  an  estimate  of  the  range  of  reasonably  possible  environmental  loss  in 
excess  of  the  Company’s  recorded  liabilities.  The  Company  expects  to  fund  expenditures  for  these  matters  from 
operating  cash  flow.  The  timing  of  cash  expenditures  depends  on  a  number  of  factors,  including  the  timing  of 
remedial  investigations  and  feasibility  studies,  the  timing  of  litigation  and  settlements  of  remediation  liability, 
personal  injury  and  property  damage  claims,  regulatory  approval  of  cleanup  projects,  remedial  techniques  to  be 
utilized, and agreements with other parties.

The  Company  accrues  costs  related  to  environmental  matters  when  it  is  probable  that  it  has  incurred  a 
liability related to a contaminated site and the amount can be reasonably estimated. Environmental-related expenses 
for sites owned and operated by Resideo are presented within Cost of goods sold in the Consolidated and Combined 
Statements of Operations. Prior to the Spin-Off, expenses related to Honeywell Sites now under the Reimbursement 
Agreement were presented within Other expense, net in the Consolidated and Combined Statements of Operations.

The following table summarizes information concerning the recorded liabilities for environmental costs for 
the year ended December 31, 2020, 2019 and 2018. On October 29, 2018, upon the consummation of the Spin-Off, 
certain  environmental  liabilities  became  subject  to  the  Reimbursement  Agreement  and  were  reclassified  to 
Obligations payable under Indemnification Agreements. For additional information, see Reimbursement Agreement 
below.

Years Ended December 31,
2019

2018

2020

Beginning balance.............................................................................
Accruals for environmental matters deemed probable and 
reasonably estimable .........................................................................
Less: Environmental liability payments............................................
Less: Change due to the Reimbursement Agreement payments.......
Less: Liabilities subject to the Reimbursement Agreement 
payments ...........................................................................................
Ending balance ..................................................................................

 $

22 

 $

20 

 $

1 
(1)   
- 

- 
22 

 $

2 
- 
- 

- 
22 

 $

 $

537 

340 
(179)
(86)

(592)
20  

The $86  million  change  for  the  year  ended  December  31,  2018  due  to  the  Reimbursement  Agreement 
represents  a  reduction  in  the  estimated  liability  driven  by  the  terms  of  Reimbursement  Agreement  at  October  29, 
2018. Pursuant to the Reimbursement Agreement, the Company is responsible to indemnify Honeywell in amounts 
equal  to  90%  of  the  environmental-liability  payments  of  certain  sites,  less  90%  of  Honeywell’s  net  insurance 
receipts relating to such liabilities, and less 90% of the net proceeds received by Honeywell in connection with (i) 
affirmative claims relating to such liabilities, (ii) contributions by other parties relating to such liabilities and (iii) 
certain property sales. Prior to the Spin-Off, the Company’s estimated liability for resolution of the same pending 
and future environmental-related liabilities was calculated as if it was responsible for 100% of the environmental-
liability payments. In addition, prior to the Spin-Off, these costs were calculated on the gross basis, excluding any 
insurance receipts or proceeds received by Honeywell. 

The  Company  does  not  currently  possess  sufficient  information  to  reasonably  estimate  the  amounts  of 
environmental liabilities to be recorded upon future completion of studies, litigation or settlements, and neither the 
timing nor the amount of the ultimate costs associated with environmental matters can be determined although they 
could be material to the Company’s consolidated and combined results of operations and operating cash flows in the 
periods recognized or paid.

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RESIDEO TECHNOLOGIES, INC.

Obligations Payable Under Indemnification Agreements

In connection with the Spin-Off, the Company entered into a Reimbursement Agreement and a tax matters 
agreement  (the  “Tax  Matters  Agreement”)  (collectively,  the  “Indemnification  Agreements”)  which  are  further 
described below.

Reimbursement Agreement

On  October  29,  2018,  in  connection  with  the  Spin-Off,  the  Company  entered  into  the  Reimbursement 
Agreement  pursuant  to  which  the  Company  has  an  obligation  to  make  cash  payments  to  Honeywell  in  amounts 
equal  to  90%  of  payments  for  certain  Honeywell  environmental-liability  payments,  which  include  amounts  billed 
(“payments”),  less  90%  of  Honeywell’s  net  insurance  receipts  relating  to  such  liabilities,  and  less  90%  of  the  net 
proceeds  received  by  Honeywell  in  connection  with  (i)  affirmative  claims  relating  to  such  liabilities,  (ii) 
contributions  by  other  parties  relating  to  such  liabilities  and  (iii)  certain  property  sales  (the  “recoveries”).  The 
amount payable by the Company in respect of such liabilities arising in respect of any given year is subject to a cap 
of $140 million.

Payments in respect of the liabilities arising in a given year will be made quarterly throughout such year on 
the basis of an estimate of the liabilities and recoveries provided by Honeywell. Following the end of any such year, 
Honeywell  will  provide  the  Company  with  a  calculation  of  the  amount  of  payments  and  the  recoveries  actually 
received.

Payment amounts under the Reimbursement Agreement will be deferred to the extent that a specified event 
of default has occurred and is continuing under certain indebtedness, including under the Credit Agreement, or the 
payment thereof causes the Company to not be compliant with certain financial covenants in certain indebtedness, 
including the Company’s Credit Agreement on a pro forma basis, including the maximum total leverage ratio (ratio 
of  consolidated  debt  to  consolidated  EBITDA,  which  excludes  any  amounts  owed  to  Honeywell  under  the 
Reimbursement Agreement), and the minimum interest coverage ratio.

The obligations under the Reimbursement Agreement will continue until the earlier of: (1) December 31, 
2043;  or  (2)  December  31  of  the  third  consecutive  year  during  which  the  annual  reimbursement  obligation 
(including in respect of deferred payment amounts) has been less than $25 million.

During  the  year,  the  Company  and  Honeywell  entered  into  several  amendments  to  the  Reimbursement 
Agreement. These amendments included modifications of certain covenants in Exhibit G to conform to the amended 
covenants  included  in  the  Credit  Agreement  First  Amendment,  deferment  of  certain  payments  under  the 
Reimbursement Agreement to later in the year, and amendment of Exhibit G to, among other things, permit sale and 
leaseback  transaction.  An  aggregate  amount  of  up  to  $150  million  would  be  permitted  thereunder  so  long  as  the 
same conditions that are applicable under the Credit Agreement are satisfied.

On  February  12,  2021,  the  Company  entered  into  another  amendment  with  Honeywell.  See  Note  24. 

Subsequent Events for a further discussion of this amendment.

The  following  table  summarizes  information  concerning  the  Company’s  Reimbursement  Agreement 

liabilities:

Years Ended December 31,
2019

2018

2020

Beginning balance.............................................................................
Liabilities subject to the Reimbursement Agreement payments.......
Accruals for indemnification liabilities deemed probable and 
reasonably estimable .........................................................................
Reduction (1) .............................................................................
Indemnification payment ..................................................................
Ending balance(2).......................................................................

 $

 $

585    $
-     

146 

-     
(140)    
591    $

616    $
-     

179 
(71)    
(139)    
585    $

- 
592 

49 
- 
(25)
616  

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RESIDEO TECHNOLOGIES, INC.

(1) Reduction in indemnification liabilities relates to a provision in the Reimbursement Agreement that reduces the 
obligation due to Honeywell for any proceeds received by Honeywell from a property sale of a site under the 
agreement.

(2) Reimbursement  Agreement  liabilities  deemed  probable  and  reasonably  estimable,  however,  it  is  possible  the 
Company could pay $140 million per year (exclusive of any late payment fees up to 5% per annum) until the 
earlier  of  (1)  December  31,  2043;  or  (2)  December  31  of  the  third  consecutive  year  during  which  the  annual 
reimbursement obligation (including in respect of deferred payment amounts) has been less than $25 million.

Reimbursement Agreement liabilities are included in the following balance sheet accounts:

Accrued liabilities ...............................................................................................
Obligations payable under Indemnification Agreements....................................

Years Ended December 31,

2020

2019

 $

 $

140    $
451     
591    $

140 
445 
585  

The  Company  does  not  currently  possess  sufficient  information  to  reasonably  estimate  the  amounts  of 
indemnification liabilities to be recorded upon future completion of studies, litigation or settlements, and neither the 
timing nor the amount of the ultimate costs associated with environmental matters can be determined although they 
could be material to the Company’s consolidated and combined results of operations and operating cash flows in the 
periods recognized or paid.

Independent  of  the  Company’s  payments  under  the  Reimbursement  Agreement,  the  Company  will  have 

ongoing liability for certain environmental claims which are part of the Company’s going forward business.

Tax Matters Agreement 

In  connection  with  the  Spin-Off,  the  Company  entered  into  the  Tax  Matters  Agreement  with  Honeywell 
pursuant to which it is responsible and will indemnify Honeywell for all taxes, including income taxes, sales taxes, 
VAT and payroll taxes, relating to the business for all periods, including periods prior to the consummation of the 
Spin-Off. In addition, the Tax Matters Agreement addresses the allocation of liability for taxes that are incurred as a 
result of restructuring activities undertaken to effectuate the Spin-Off. 

In addition, the Tax Matters Agreement provides that the Company is required to indemnify Honeywell for 
any  taxes  (and  reasonable  expenses)  resulting  from  the  failure  of  the  Spin-Off  and  related  internal  transactions  to 
qualify for their intended tax treatment under U.S. federal, state and local income tax law, as well as foreign tax law, 
where such taxes result from (a) breaches of covenants and representations it makes and agrees to in connection with 
the Spin-Off, (b) the application of certain provisions of U.S. federal income tax law to these transactions or (c) any 
other  action  or  omission  (other  than  actions  expressly  required  or  permitted  by  the  Separation  and  Distribution 
Agreement, the Tax Matters Agreement or other ancillary agreements) the Company takes after the consummation 
of the Spin-Off that gives rise to these taxes.

As of December 31, 2020, and 2019, the Company had an indemnity outstanding to Honeywell for future 
tax  payments  of  $139  million  and  $149  million,  which  is  included  in  Obligations  payable  under  Indemnification 
Agreements.

Trademark Agreement

The  Company  and  Honeywell  entered  into  a  40-year  Trademark  License  Agreement  (the  “Trademark 
Agreement”)  that  authorizes  the  Company’s  use  of  certain  licensed  trademarks  in  the  operation  of  Resideo’s 
business for the advertising, sale and distribution of certain licensed products. In exchange, the Company will pay a 
royalty  fee  of  1.5%  on  net  revenue  to  Honeywell  related  to  such  licensed  products  which  is  recorded  in  Selling, 
general  and  administrative  expense  on  the  Consolidated  and  Combined  Statements  of  Operations.  For  the  years 
ended December 31, 2020, 2019, and 2018, royalty fees were $26 million, $27 million, and $4 million, net of a one-
time credit of $2 million received in December 31, 2018 for inventory on hand as of the Spin-Off, respectively.

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RESIDEO TECHNOLOGIES, INC.

Other Matters

The Company is subject to lawsuits, investigations and disputes arising out of the conduct of its business, 
including matters relating to commercial transactions, government contracts, product liability, prior acquisitions and 
divestitures,  employee  matters,  intellectual  property,  and  environmental,  health  and  safety  matters.  The  Company 
recognizes  a  liability  for  any  contingency  that  is  probable  of  occurrence  and  reasonably  estimable.  The  Company 
continually assesses the likelihood of adverse judgments for outcomes in these matters, as well as potential ranges of 
possible losses (taking into consideration any insurance recoveries), based on a careful analysis of each matter with 
the  assistance  of  outside  legal  counsel  and,  if  applicable,  other  experts.  No  such  matters  are  material  to  the 
Company’s unaudited financial statements.

The Company, the Company’s former CEO Michael Nefkens, the Company’s former CFO Joseph Ragan, 
and the Company’s former CIO Niccolo de Masi are named defendants of a class action securities suit in the U.S. 
District  Court  for  the  District  of  Minnesota  styled  In  re  Resideo  Technologies,  Inc.  Securities  Litigation,  19-cv-
02863 (the “Securities Litigation”). The Securities Litigation is a class action securities suit with the class defined as 
all  persons  or  entities  who  purchased  or  otherwise  acquired  common  stock  of  Resideo  during  the  class  period  of 
October 29, 2018 to November 6, 2019. The complaint asserts claims under Section 10(b) and Section 20(a) of the 
Securities Exchange Act of 1934, broadly alleging, among other things, that the defendants (or some of them) made 
false and misleading statements regarding, among other things, Resideo’s business, performance, the efficiency of 
its supply chain, operational and administrative issues resulting from the spin-off from Honeywell, certain business 
initiatives, and financial guidance in 2019. The defendants filed a motion to dismiss the complaint on July 10, 2020. 
The motion to dismiss has been fully briefed and a hearing was held on the motion on December 1, 2020. The court 
has  not  yet  issued  its  decision  regarding  the  motion  to  dismiss.  The  Company  and  the  plaintiffs  are  scheduled  to 
participate  in  a  mediation  on  February  25,  2021,  in  an  effort  to  settle  the  Securities  Litigation.  There  can  be  no 
assurance that a settlement will be reached. If a settlement cannot be reached, the Company intends to vigorously 
defend against the allegations in the Securities Litigation. However, there can be no assurance that the defense will 
be successful.

On  July  7,  2020,  Jawad  A.  Ayaz  as  Trustee  of  the  Shiv  Venkatasetty  2016  Trust  (“Derivative  Plaintiff”) 
filed a shareholder derivative complaint (the “Derivative Complaint”) against certain current or former directors and 
officers  of  the  Company  (“Derivative  Defendants”)  in  the  District  Court  for  the  District  of  Delaware,  captioned 
Ayaz v. Nefkens, 20-cv-00915. Derivative Plaintiff alleges generally that Derivative Defendants breached fiduciary 
duties owed to the Company by allegedly causing or allowing the Company to make materially false and misleading 
statements to the public regarding the Company’s business operations and financial prospects. Derivative Plaintiff 
also alleges that the Company’s 2019 proxy statement was materially false and misleading, in violation of Section 
14(a) of the Securities Exchange Act of 1934, and asserts claims of corporate waste and unjust enrichment, among 
other allegations, and relies on a similar set of facts as alleged in the Securities Litigation. The Derivative Complaint 
seeks declaratory relief and unspecified money damages on behalf of the Company. On July 28, 2020, certain of the 
Derivative Defendants filed a stipulation to stay the proceedings pending the resolution of the motion to dismiss in 
the Securities Litigation. An additional shareholder derivative complaint was filed on August 12, 2020, by Plaintiff 
Daniel Sanclemente (the “Sanclemente Action”) on behalf of the Company in the District Court for the District of 
Delaware,  captioned  Sanclemente  v.  Nefkens,  20-cv-1062,  alleging  substantially  the  same  facts  and  making 
substantially  the  same  claims  against  the  same  defendants  as  in  the  Derivative  Complaint.  The  District  Court  has 
consolidated the Derivative Complaint and the Sanclemente Action. The consolidated action is styled In re Resideo 
Technologies,  Inc.  Derivative  Litigation,  20-cv-00915  (the  “Derivative  Action”),  and  lead  counsel  has  been 
appointed. Additionally, the court has granted a stipulation to stay the consolidated action pending the resolution of 
the motion to dismiss in the Securities Litigation. On August 28, 2020, Riviera Beach Police Pension Fund (“Riviera 
Beach”)  filed  a  motion  to  intervene  in  the  Derivative  Action.  On  September  18,  2020,  Riviera  Beach  and  the 
existing plaintiffs reached an agreement regarding the leadership structure of the Derivative Action in the event that 
Riviera Beach files its own complaint in the future, and in connection therewith, Riviera Beach withdrew its motion 
to intervene. The Company intends to defend this action vigorously, but there can be no assurance that the defense 
will be successful.

77

RESIDEO TECHNOLOGIES, INC.

Warranties and Guarantees

In  the  normal  course  of  business,  the  Company  issues  product  warranties  and  product  performance 
guarantees.  It  accrues  for  the  estimated  cost  of  product  warranties  and  product  performance  guarantees  based  on 
contract  terms  and  historical  experience  at  the  time  of  sale.  Adjustments  to  initial  obligations  for  warranties  and 
guarantees  are  made  as  changes  to  the  obligations  become  reasonably  estimable.  Product  warranties  and  product 
performance guarantees are included in Accrued liabilities. The following table summarizes information concerning 
recorded obligations for product warranties and product performance guarantees.

Years Ended December 31,
2019

2018

2020

Beginning balance.............................................................................
Accruals for warranties/guarantees issued during the year .........
Adjustment of pre-existing warranties/guarantees ......................
Settlement of warranty/guarantee claims ..........................................
Ending balance ..................................................................................

 $

 $

 $

25 
21 
(7)   
(17)   
 $
22 

 $

26 
15 
- 
(16)   
 $
25 

17 
17 
(1)
(7)
26  

Purchase Commitments

The  Company’s  unconditional  purchase  obligations  include  purchase  commitments  with  suppliers  and 
other obligations entered in to during the normal course of business regarding the purchase of goods and services. 
As of December 31, 2020, the Company’s estimated minimum obligations associated with unconditional purchase 
obligations, which are not recognized in the Company’s Consolidated Balance Sheet, were $16 million in 2021, $17 
million  in  2022,  $9  million  in  2023  and  $3  million  in  2024.  For  the  years  ended  December  31,  2020  and  2019, 
purchases  related  to  these  obligations  were  $15  million  and  $26  million,  respectively.  Purchases  under  these 
obligations were not material for the year ended December 31, 2018. 

Note 20. Pension

Prior  to  the  Spin-Off,  certain  of  Resideo’s  employees  participated  in  multiple  U.S.  and  non-U.S.  defined 
benefit  pension  plans  (the  “Shared  Plans”)  sponsored  by  Honeywell,  which  includes  participants  from  other 
Honeywell  subsidiaries  and  operations.  The  Company  accounted  for  participation  in  the  Shared  Plans  as  if  the 
Shared Plans were a multiemployer benefit plan. Accordingly, it did not record an asset or liability to recognize the 
funded status of the Shared Plans.

The related pension expense was allocated based on annual service cost of active participants and reported 
within  Costs  of  goods  sold  and  Selling,  general  and  administrative  expenses  in  the  Consolidated  and  Combined 
Statements  of  Operations.  The  pension  expense  related  to  participation  in  the  Shared  Plans  for  the  period  from 
January 1, 2018 until October 29, 2018 and the year ended December 31, 2018 was $11 million and $16 million, 
respectively.

As of the date of separation from Honeywell, these employees’ and certain former Honeywell employees’ 

entitlement to benefits in Honeywell’s plans were transferred to Resideo sponsored plans. 

The  Resideo  defined  benefit  pension  plans  have  substantially  similar  benefit  formulas  as  the  Honeywell 
defined benefit pension plans. Moreover, vesting service, benefit accrual service and compensation credited under 
the  Honeywell  defined  benefit  pension  plans  apply  to  the  determination  of  pension  benefits  under  the  Resideo 
defined benefit pension plan. 

The  Company  sponsors  multiple  funded  and  unfunded  U.S.  and  non-U.S.  defined  benefit  pension  plans. 
Pension benefits for many of its U.S. employees are provided through non-contributory, qualified and non-qualified 
defined benefit plans. It also sponsors defined benefit pension plans which cover non-U.S. employees who are not 
U.S.  citizens,  in  certain  jurisdictions,  principally  Germany,  Austria,  Belgium,  France,  India,  Switzerland,  and  the 
Netherlands.

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RESIDEO TECHNOLOGIES, INC.

The  following  tables  summarize  the  balance  sheet  impact,  including  the  benefit  obligations,  assets  and 

funded status associated with the pension plans.

U.S. Plans

Non-U.S. Plans

    2020      2019      2018       2020      2019       2018  

Change in benefit obligation:

Benefit obligation at beginning of
year (1) ...................................................  $
Service cost...........................................   
Interest cost...........................................   
Actuarial losses (gains) ........................   
Net benefits paid...................................   
Settlements ...........................................   
Other .....................................................   
Exchange rate adjustments ...................   
Benefit obligation at end of year ..........   

Change in plan assets:

Fair value of plan assets at beginning 
of year (1)...............................................   
Actual return (loss) on plan assets........   
Contributions ........................................   
Net benefits paid...................................   
Settlements ...........................................   
Other .....................................................   
Exchange rate adjustments ...................   
Fair value of plan assets at end of
year .......................................................   
Funded status of plans (non-current) .........  $

344    $
7     
11     
38     
(4)    
(22)    
-     
-     
374     

331   
35     
1     
(4)    
(22)    
(1)    
-     

 $

286 
5 
13 
51 
(13)   
- 
2 
- 
344 

274   
70 
- 
(13)   
- 
- 
- 

 $

279 
1 
2 
5 
(1)   
- 
- 
- 
286 

279     
(4)   
- 
(1)   
- 
- 
- 

137    $
7     
1     
6     
-     
(6)    
2     
14     
161     

27   

-     
2     
-     
(6)    
3     
2     

 $

93 
5 
2 
27 
- 
(3)   
13 
- 
137 

20   
2 
2 
1 
(3)   
5 
- 

95 
1 
- 
(3)
- 
- 
- 
- 
93 

20 
- 
- 
- 
- 
- 
- 

340   
(34)   $

331   
(13)  $

274     
(12)  $

28   
(133)   $

27   
(110)  $

20 
(73)

(1) 2018 "Beginning of year" is the Spin-Off date, October 29, 2018.

The benefit obligation generated a global net actuarial loss of $44 million for the year ended December 31, 
2020. A global decrease in discount rates over the course of the year was the main driver, generating a total loss of 
$50 million across all plans, partially offset by gains on inflation related assumptions of approximately $5 million 
(driven primarily by inflation/pension increase assumption in the Germany, which resulted in a gain of $5 million), 
and  by  gains  on  demographic  assumptions  of  approximately  $2  million  (driven  primarily  by  change  in  mortality 
assumption in the U.S., which resulted in a gain of $2 million). Experience losses added $1 million of net actuarial 
loss globally, while losses from other assumption changes were not significant.

Actual return on plan assets for the year ended December 31, 2020 was higher than expected due to equity 
and bonds performance being above expectations leading to an additional asset gain of $17 million globally, for a 
total asset return of $35 million globally.

Amounts  recognized  in  Accumulated  other  comprehensive  (loss)  associated  with  pension  plans  at 

December 31, 2020 and 2019 are as follows:

Prior service credit...........................................................   $
Net actuarial loss .............................................................    
Net amount recognized....................................................   $

(2)   $
30     
28    $

(3)  $
12 
9 

 $

-    $
14     
14    $

- 
13 
13  

U.S. Plans

2020

2019

Non-U.S. Plans

2020

2019

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RESIDEO TECHNOLOGIES, INC.

The components of net periodic benefit cost and other amounts recognized in Comprehensive income for 

pension plans include the following components:

U.S. Plans

2020

     2019     2018 (1)

2020

Non-U.S. Plans
     2019     2018 (1)

Net Periodic Benefit Cost
Service cost ...................................................  $
Interest cost ...................................................   
Expected return on plan assets ......................   
Amortization of prior service credit..............   
Mark to market adjustment ...........................   
Other..............................................................   
Net periodic benefit cost ...............................  $

 $

7 
11 
(17)   
(1)   
- 
3 
3 

 $

5    $
13     
(16)    
(1)    
1     
-     
2    $

1    $
2     
(3)    
-     
-     
-     
-    $

 $

7 
1 
(1)   
- 
6 
- 
13 

 $

5    $
2     
(1)    
-     
16     
2     
24    $

1 
- 
- 
- 
- 
- 
1  

(1) 2018 begins at the Spin-Off date, October 29, 2018. Activity before the Spin-Off date was recognized under the 

Shared Plans.

The components of net periodic benefit cost other than the service cost are included in Other expense, net 
in the Consolidated and Combined Statements of Operations for the years ended December 31, 2020, 2019 and 2018. 

U.S. Plans

2020

     2019     2018 (1)

2020

Non-U.S. Plans
     2019     2018 (1)

Other Changes in Plan Assets and 
Benefits Obligations Recognized in 
Other Comprehensive Loss (Income)
Actuarial losses (gains) ..............................  $
Excess return on plan assets(2)....................   
Actuarial gains recognized during the 
year.............................................................   
Other ..........................................................   
Total recognized in other comprehensive 
loss (income)..............................................  $
Total recognized in net periodic benefit 
cost and other comprehensive loss 
(income) .....................................................  $

38 
 $
(17)   

51    $
(54)    

12    $
- 

(2)    
-     

-     
-     

-     
-     

 $

6 
- 

(6)    
1     

26    $
(1)   

(17)    
-     

(3)
- 

- 
- 

19    $

(3)   $

12    $

1    $

8    $

(3)

22    $

(1)   $

12    $

14    $

32    $

(2)

(1) 2018  begins  at  the  Spin-Off  date,  October  29,  2018.  Activity  before  the  Spin-Off  date  was  recognized 

under the Shared Plans. 

(2) Represents actual return on plan assets in excess of the expected return. 

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RESIDEO TECHNOLOGIES, INC.

Significant  actuarial  assumptions  used  in  determining  the  benefit  obligations  and  net  periodic  benefit 

(income) cost for benefit plans are presented in the following table as weighted averages.

    2020  

U.S. Plans
   2019  

    2018  

   2020  

Non-U.S. Plans
   2019  

    2018  

Actuarial assumptions used to determine 
benefit obligations as of December 31:

Discount rate ........................................   
Interest crediting rate ...........................   
Expected annual rate of compensation 
increase.................................................   

Actuarial assumptions used to determine 
net periodic benefit cost for the twelve 
months ended December 31:

Discount rate - benefit obligation.........   
Interest crediting rate ...........................   
Expected rate of return on plan
assets ....................................................   
Expected annual rate of compensation 
increase................................................. 

2.7%   
6.0%   

3.3%   
6.0%   

4.5%   
6.0%   

0.7%   
1.5%   

1.1%   
1.5%   

1.9%
1.5%

3.5%   

3.4%   

3.4%   

2.4%   

2.4%   

2.3%

3.3%   
6.0%   

5.4%   
3.4%   

4.5%   
6.0%   

5.7%   
3.4%

4.5%   
6.0%   

5.7%   
3.4%

1.1%   
1.5%   

2.7%   
2.4%   

2.0%   
1.5%   

2.8%   
2.4%   

1.9%
1.5%

3.3%
2.3%

The discount rate for the U.S. pension plans reflects the current rate at which the associated liabilities could 
be  settled  at  the  measurement  date  of  December  31.  To  determine  discount  rates  for  the  U.S.  pension  plans,  the 
Company uses a modeling process that involves matching the expected cash outflows of its benefit plans to a yield 
curve  constructed  from  a  portfolio  of  high-quality,  fixed  income  debt  instruments.  The  Company  uses  the  single 
weighted-average yield of this hypothetical portfolio as a discount rate benchmark. 

The expected rate of return on U.S. plan assets of 5.4% is a long-term rate based on historical plan asset 
returns over varying long-term periods combined with current market conditions and broad asset mix considerations. 
The Company reviews the expected rate of return on an annual basis and revises it as appropriate.

For  non-U.S.  benefit  plans,  actuarial  assumptions  reflect  economic  and  market  factors  relevant  to  each 

country.

The  following  amounts  relate  to  pension  plans  with  accumulated  benefit  obligations  exceeding  the  fair 

value of plan assets.

December 31,

U.S. Plans

2020

2019

Non-U.S. Plans
2020

2019

Projected benefit obligation .................................................  $
Accumulated benefit obligation...........................................  $
Fair value of plan assets.......................................................  $

374    $
358    $
340    $

344    $
 $
332 
 $
331 

161    $
139    $
28    $

137 
116 
27  

The  Company  utilized  a  third-party  investment  management  firm  to  serve  as  its  Outsourced  Chief 
Investment Officer; however, the Company has appointed an internal fiduciary committee that monitors adherence 
to the investment guidelines the firm will follow.

The Company employs an investment approach whereby a mix of equities and fixed income investments 
are  used  to  maximize  the  long-term  return  of  plan  assets  for  a  prudent  level  of  risk.  Risk  tolerance  is  established 
through  careful  consideration  of  plan  liabilities  and  plan  funded  status.  The  investment  portfolio  contains  a 
diversified  blend  of  equity  and  fixed  income  investments.  Furthermore,  equity  investments  are  diversified  across 
U.S.  and  non-U.S.  stocks,  as  well  as  growth,  value  and  small  and  large  capitalizations.  Other  assets  such  as  real 
estate and hedge funds may be used to improve portfolio diversification.

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RESIDEO TECHNOLOGIES, INC.

The non-U.S. investment policies are different for each country as local regulations, funding requirements, 

and financial and tax considerations are part of the funding and investment allocation process in each country.

A majority of the U.S. pension plan assets as of December 31, 2020 do not have published pricing and are 
valued  using  Net  Asset  Value  (“NAV”)  which  approximates  fair  value.  NAV  by  asset  category  and  fair  value  by 
asset category are as follows for December 31, 2020 and 2019:

U.S. Plans

December 31, 2020
Level 
1

Level 
2

Level 
3

December 31, 2019
Level 
1

Level 
2

Level 
3

  Total  
Cash................................................   $
6 
Equity.............................................    
105 
Investment funds............................    
14 
U.S. treasury obligations................    
16 
Government bonds .........................    
41 
Corporate bonds .............................    
126 
Real estate / property .....................    
32 
Total assets at fair value.................  $ 340 

  NAV  
1 
 $
105 
14 
16 
41 
126 
32 
 $ 335 

 $

 $

5 
- 
- 
- 
- 
- 
- 
5 

 $

 $

- 
- 
- 
- 
- 
- 
- 
- 

 $

 $

 $

    Total  
4 
- 
100 
- 
15 
- 
132 
- 
32 
- 
16 
- 
32 
- 
 $ 331 
- 

  NAV  
- 
 $
100 
15 
132 
32 
16 
32 
 $ 327 

 $

 $

4 
- 
- 
- 
- 
- 
- 
4 

 $

 $

- 
- 
- 
- 
- 
- 
- 
- 

 $

 $

- 
- 
- 
- 
- 
- 
- 
-  

The fair values of the non-U.S. pension plan assets as by asset category are as follows:

Non-U.S. Plans

Equity.......................................................   $
Government bonds...................................    
Corporate bonds.......................................    
Insurance contracts ..................................    
Other ........................................................    
Total assets at fair value...........................   $

5

  Total

  Level 1  

December 31, 2020
  Level 2  
- 
1 
- 
- 
- 
1 

1    $
-     
-     
-     
-     
1    $

1    $
1     
-     
10     
16     
28    $

 $

  Level 3     Total
- 
 $
- 
- 
10 
16 
26 

 $

 $

1    $
1     
1     
8     
16     
27    $

  Level 1  

December 31, 2019
  Level 2  
- 
1 
1 
- 
- 
2 

1    $
-     
-     
-     
-     
1    $

  Level 3  
- 
 $
- 
- 
8 
16 
24  

 $

The following table summarizes changes in the fair value of Level 3 assets for Non-U.S. plans:

Balance at October 29, 2018 .................................................................................................... 
Return on plan assets................................................................................................................
Purchases, sales and settlements, net ....................................................................................... 
Balance at December 31, 2018................................................................................................. 
Return on plan assets................................................................................................................
Purchases, sales and settlements, net ....................................................................................... 
Other......................................................................................................................................... 
Balance at December 31, 2019................................................................................................. 
Return on plan assets................................................................................................................ 
Purchases, sales and settlements, net ....................................................................................... 
Other......................................................................................................................................... 
Balance at December 31, 2020................................................................................................. 

$

$

Non-U.S. Plans

5 
1 
- 
6 
2 
15 
1 
24 
- 
(1)
3 
26  

82

 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
 
 
 
 
   
 
 
 
 
  
  
  
  
  
  
  
  
  
  
  
  
 
 
 
  
 
 
  
 
 
 
 
 
 
 
RESIDEO TECHNOLOGIES, INC.

Corporate  Bonds  and  Government  Bonds  held  as  of  December  31,  2020  and  2019  are  valued  either  by 
using pricing models, bids provided by brokers or dealers, quoted prices of securities with similar characteristics or 
discounted cash flows and as such include adjustments for certain risks that may not be observable such as credit 
and liquidity risks. Other investments as of December 31, 2020 and 2019 and Insurance Contracts are classified as 
Level 3 as there are neither quoted prices nor other observable inputs for pricing. Insurance Contracts are issued by 
insurance  companies  and  are  valued  at  cash  surrender  value,  which  approximates  the  contract  fair  value.  Other 
investments consist of a collective pension foundation that is valued and allocated by the plan administrator. 

The Company utilizes the services of retirement and investment consultants to actively manage the assets 
of  the  Company’s  pension  plans.  The  Company  has  established  asset  allocation  targets  and  investment  guidelines 
based on the guidance of the consultants. The Company’s target allocations are 51% fixed income investments, 29% 
global equity investments, 10% global real estate investments and 10% cash and other investments.

The Company’s general funding policy for qualified defined benefit pension plans is to contribute amounts 
at least sufficient to satisfy regulatory funding standards. In 2020, it was not required to make contributions to the 
U.S.  pension  plans,  however  $1  million  of  contributions  were  made.  There  is  no  requirement  to  make  any 
contributions  to  the  U.S.  pension  plans  in  2021.  In  2020,  contributions  of  $2  million  were  made  to  the  non-U.S. 
pension  plans  to  satisfy  regulatory  funding  requirements.  In  2021,  the  Company  expects  to  make  contributions  of 
cash  and/or  marketable  securities  of  approximately  $2  million  to  the  non-U.S.  pension  plans  to  satisfy  regulatory 
funding standards. Contributions for both the U.S. and non-U.S. pension plans do not reflect benefits paid directly 
from Company assets.

Benefit  payments,  including  amounts  to  be  paid  from  Company  assets,  and  reflecting  expected  future 

service, as appropriate, are expected to be paid as follows:

2021..............................................................................................................  $
2022..............................................................................................................  $
2023..............................................................................................................  $
2024..............................................................................................................  $
2025..............................................................................................................  $
2026-2030.....................................................................................................  $

Note 21. Segment Financial Data

U.S. Plans

  Non-U.S. Plans  
2 
2 
2 
3 
3 
21  

19    $
20    $
21    $
23    $
23    $
114    $

In May 2020, the Board appointed Jay Geldmacher as President and CEO of the Company. As part of this 
transition, during the fourth quarter of 2020, the format of the Chief Operating Decision Maker's reporting package 
was modified which resulted in changes to how business operations are presented. 

The  Company  continues  to  monitor  its  business  operations  through  two  operating  segments,  Products  & 
Solutions  and  ADI  Global  Distribution.  The  Company  now  reports  Corporate  separately  from  the  two  operating 
segments.  The  reporting  package  also  includes  segment  Operating  profit,  which  replaces  Segment  Adjusted 
EBITDA as a performance metric. 

These  changes  were  designed  to  better  align  accountability  and  authority,  give  a  clearer  view  into  the 
operational performance of the two segments and increase accountability for management of corporate spending. As 
a result, the Company recast prior periods to conform with the new fourth quarter 2020 presentation.  

Products  &  Solutions—The  Products  &  Solutions  business  is  a  leading  global  provider  of  products, 
software solutions and technologies that help homeowners stay connected and in control of their comfort, security 
and energy use.

ADI Global Distribution—The ADI Global Distribution business is the leading wholesale distributor of 
low-voltage security products including intrusion, access control and video products and participates significantly in 

83

 
 
 
 
RESIDEO TECHNOLOGIES, INC.

the broader related markets of smart home, fire, access control, power, audio, ProAV, networking, communications, 
wire and cable, enterprise connectivity, and structured wiring products.

Corporate—Corporate  includes  headquarter  type  expenses  associated  with  legal,  finance,  information 
technology, human resources, strategy and communications related to the Corporate office as well as supporting the 
operating segments, but do not relate directly to revenue-generating activities.

Segment  information  is  consistent  with  how  management  reviews  the  businesses,  makes  investing  and 

resource allocation decisions and assesses operating performance.

Years Ended December 31,
2019

2018

2020

Revenue

Total Products & Solutions revenue............................................  $
Less: Intersegment revenue .........................................................   
External Products & Solutions revenue .................................   
External ADI Global Distribution revenue ............................   
Total revenue ....................................................................  $

2,488 
367 
2,121 
2,950 
5,071 

 $

 $

2,487 
312 
2,175 
2,813 
4,988 

 $

 $

2,474 
305 
2,169 
2,658 
4,827  

Years Ended December 31,
2019

2018

2020

Operating profit

Products & Solutions ...................................................................  $
ADI Global Distribution..............................................................   
Corporate .....................................................................................   
Total .......................................................................................  $

 $

407 
194 
(290)   
 $
311 

 $

327 
210 
(279)   
 $
258 

591 
205 
(303)
493  

Years Ended December 31,
2019

2018

2020

Depreciation and amortization

Products & Solutions ...................................................................  $
ADI Global Distribution..............................................................   
Corporate .....................................................................................   
Total .......................................................................................  $

63 
12 
11 
86 

 $

 $

62 
10 
8 
80 

 $

 $

Capital expenditures

Products & Solutions ...................................................................  $
ADI Global Distribution..............................................................   
Corporate .....................................................................................   
Total .......................................................................................  $

41 
15 
14 
70 

 $

 $

71 
5 
19 
95 

 $

 $

Years Ended December 31,
2019

2018

2020

48 
10 
8 
66  

61 
5 
15 
81  

The  Company’s  CODM  does  not  use  segment  assets  information  to  allocate  resources  or  to  assess 

performance of the segments and therefore, total segment assets have not been disclosed.

84

 
 
 
 
 
   
   
 
  
  
  
  
  
  
  
  
  
  
  
  
 
 
 
 
 
   
   
 
  
  
  
  
  
  
  
  
 
 
 
 
 
   
   
 
  
  
  
  
  
  
  
  
  
  
 
 
 
 
 
   
   
 
  
  
  
  
  
  
  
  
  
  
 
RESIDEO TECHNOLOGIES, INC.

Note 22. Geographic Areas—Financial Data 

Net Revenue (1)
Years Ended December 31,
2020    

2019     2018     2020    

Long-lived Assets (2)
December 31,

United States .....................................................  $ 3,543    $ 3,423 
1,117 
Europe ...............................................................   
448 
Other International ............................................   
  $ 5,071    $ 4,988 

1,121     
407     

 $ 3,289 
1,138 
400 
 $ 4,827 

 $

 $

260    $
144     
47     
451    $

2019     2018  
184 
 $
91 
25 
300  

272 
136 
45 
453 

 $

(1) Revenue  between  geographic  areas  approximate  market  and  is  not  significant.  Net  revenue  is  classified 
according to their country of origin. Included in United States net revenue are export sales of $21 million, $27 
million and $31 million in 2020, 2019 and 2018, respectively.

(2) Long-lived  assets  are  comprised  of  Property,  plant  and  equipment  –  net  and  lease  right-of-use  assets.  The 
Company has restated long-lived assets as of December 31, 2019 to include lease right-of-use assets, resulting 
in an increase in long-lived assets of $86 million in the United states, $33 million in Europe and $18 million in 
Other International.

Note 23. Unaudited Quarterly Financial Information

The  following  tables  show  selected  unaudited  quarterly  results  of  operations  for  2020  and  2019.  The 
quarterly  data  have  been  prepared  on  the  same  basis  as  the  audited  annual  financial  statements  and  include  all 
adjustments,  which  include  only  normal  recurring  adjustments,  necessary  for  the  fair  statement  of  the  results  of 
operations for these periods.

Q1

Q2

2020

Q3

Q4

Net revenue............................................  $
Gross profit............................................   
Net (loss) income...................................   
Earnings (loss) per share -basic.............   
Earnings (loss) per share - diluted .........   

1,179    $
284     
(21)   
(0.17)   
(0.17)   

1,029    $
236     
(76)   
(0.62)   
(0.62)   

1,362    $
370     
75     
0.61     
0.60     

Q1

Q2

2019

Q3

Q4

Net revenue............................................  $
Gross profit............................................   
Net income (loss)...................................   
Earnings (loss) per share - basic............   
Earnings (loss) per share - diluted .........   

1,216    $
332     
48     
0.39     
0.39     

1,242    $
323     
(11)   
(0.09)   
(0.09)   

1,226    $
309     
8     
0.07     
0.06     

Note 24. Subsequent Events

Amended and Restated Credit Agreement 

Year Ended
December 31,  
5,071 
1,313 
37 
0.30 
0.29  

1,501    $
423     
59     
0.45     
0.44     

Year Ended
December 31,  
4,988 
1,277 
36 
0.29 
0.29  

1,304    $
313     
(9)   
(0.07)   
(0.07)   

On  February  12,  2021,  the  Company  entered  into  an amended  and restated credit  agreement  (the 
“A&R Credit  Agreement”). The A&R Credit  Agreement  provides  for  (i)  a  seven-year  senior  secured  term  B  loan 
facility  in  an  aggregate  principal  amount  of  $950 million  (the  “A&R Term  B  Facility”) and  (ii)  a  five-year  senior 
secured  revolving  credit  facility  in  an  aggregate  principal  amount  of  $500 million  (the  “A&R Revolving  Credit 
Facility” and, together with the Term Loan Facilities, the “A&R Senior Credit Facilities”).  

The Company is obligated to make quarterly principal payments of approximately $2.4 million throughout 
the  term  of  the A&R Term B Facility according  to  the  amortization  provisions  in  the  A&R  Credit  Agreement. In 
addition  to  paying  interest  on  outstanding  borrowings  under  the A&R Revolving  Credit  Facility,  the  Company  is 

85

 
 
   
 
 
 
  
  
  
  
  
  
 
 
 
 
 
 
   
   
   
   
 
 
 
 
 
   
   
   
   
 
RESIDEO TECHNOLOGIES, INC.

required  to  pay  a  quarterly  commitment  fee  based  on  the  unused  portion  of  the A&R Revolving  Credit  Facility. 
Borrowings under the A&R Credit Agreement can be prepaid at the Company’s option without premium or penalty 
other  than  a  1.00%  prepayment  premium  that  may  be  payable  in  connection  with  certain  repricing  transactions 
within a certain period of time after the closing date. Up to $75 million may be utilized under the A&R Revolving 
Credit Facility for the issuance of letters of credit to the Company or any of the Company’s subsidiaries. Letters of 
credit are available for issuance under the A&R Credit Agreement on terms and conditions customary for financings 
of this kind, which issuances will reduce the available funds under the A&R Revolving Credit Facility. 

The A&R Senior Credit Facilities are subject to an interest rate and interest period which the Company will 
elect. If the Company chooses to make a base rate borrowing on an overnight basis, the interest rate will be based on 
the highest of (1) the rate of interest last quoted by The Wall Street Journal as the “prime rate” in the United States, 
(2)  the  greater  of  the  federal  funds  effective  rate  and  the  overnight  bank  funding  rate,  plus  0.5%  and  (3)  the  one 
month adjusted LIBOR rate, plus 1.00% per annum. For the A&R Term Loan B, the applicable LIBOR rate will not 
be less than 0.50% per annum. The applicable margin for the A&R Term B Facility is 2.25% per annum (for LIBOR 
loans)  and  1.25%  per  annum  (for  base  rate  loans).  The  applicable  margin  for the A&R Revolving  Credit  Facility 
varies from 2.25% per annum to 1.75% per annum (for LIBOR loans) and 1.25% to 0.75% per annum (for base rate 
loans) based on the Company’s leverage ratio. Accordingly, the interest rates for A&R the Senior Credit Facilities 
will fluctuate during the term of the A&R Credit Agreement based on changes in the base rate, LIBOR rate or future 
changes in the Company’s leverage ratio. Interest payments with respect to the borrowings are required either on a 
quarterly basis (for base rate loans) or at the end of each interest period (for LIBOR loans) or, if the duration of the 
applicable interest period exceeds three months, then every three months. 

The A&R Credit Agreement contains certain affirmative and negative covenants customary for financings 
of this type that, among other things, limit the Company and the Company’s subsidiaries’ ability to incur additional 
indebtedness or liens, to dispose of assets, to make certain fundamental changes, enter into restrictive agreements, to 
make certain investments, loans, advances, guarantees and acquisitions, to prepay certain indebtedness and to pay 
dividends, to make other distributions or redemptions/repurchases, in respect of the Company and the Company’s 
subsidiaries’  equity  interests,  to  engage  in  transactions  with  affiliates  or  amend  certain  material  documents.  In 
addition, 
financial  maintenance 
covenants. The A&R Credit Agreement contains customary events of default, including with respect to a failure to 
make payments under the A&R Senior Credit Facilities, cross-default, certain bankruptcy and insolvency events and 
customary change of control events. 

the  A&R  Revolving  Credit 

contains 

Facility 

certain 

also 

All obligations under the A&R Senior Credit Facilities are or will be unconditionally guaranteed jointly and 
severally, by: (a) the Company and (b) substantially all of the direct and indirect wholly owned subsidiaries of the 
Company  that  are  organized  under  the  laws  of  the  United  States,  any  state  thereof  or  the  District  of  Columbia 
(collectively,  the  “Guarantors”).  The  Guarantors  entered  into  a  guarantee  under  the A&R Credit  Agreement 
concurrently  with  the  effectiveness  of  the A&R Credit  Agreement.  Subject  to  certain  limitations,  the A&R Senior 
Credit  Facilities  are  or  will  be  secured  on  a  first  priority  basis  by:  (x)  a  perfected  security  interest  in  the  equity 
interests  of  each  direct  subsidiary  of  the  Company  and  each  Guarantor  under  the A&R Senior  Credit  Facilities 
(subject to certain customary exceptions) and (y) perfected, security interests in, and mortgages on, substantially all 
tangible  and  intangible  personal  property  and  material  real  property  of  the  Company  and  each  of  the  Guarantors 
under  the A&R Senior  Credit  Facilities,  subject,  in  each  case,  to  certain  exceptions.  The  Company  and  the 
Guarantors entered into security documents concurrently with effectiveness of the A&R Credit Agreement.

Senior Notes

On February 16, 2021 the Company redeemed $140 million in principal amount of the Senior Notes at a 

redemption price of 106.125% of par plus accrued interest.

Amendment to Reimbursement Agreement

On February 12, 2021, in connection with entering into the A&R Credit Agreement, the Company entered 
into  a  Fourth  Amendment  to  the  Reimbursement  Agreement.  The  covenants  in  Exhibit  G  of  the  Reimbursement 
Agreement  were  amended  and  restated  in  their  entirety  to  substantially  conform  to  the  affirmative  and  negative 
covenants contained in the A&R Credit Agreement. 

86

RESIDEO TECHNOLOGIES, INC.

Item 9.

Changes in and Disagreements with Accountants on Accounting and Financial Disclosure

Not Applicable.

Item 9A. Controls and Procedures

Evaluation of Disclosure Controls and Procedures

We  maintain  a  system  of  disclosure  controls  and  procedures  designed  to  give  reasonable  assurance  that 
information required to be disclosed in the Company’s reports filed or submitted under the Securities Exchange Act 
of 1934, as amended (the “Exchange Act”), is recorded, processed, summarized and reported within the time periods 
specified  in  the  rules  and  forms  of  the  SEC  and  that  such  information  is  accumulated  and  communicated  to 
management to allow timely decisions regarding required disclosures.

Management  recognizes  that  any  disclosure  controls  and  procedures,  no  matter  how  well  designed  and 
operated, can provide only reasonable assurance of achieving their objectives. Because there are inherent limitations 
in all control systems, no evaluation of controls can provide absolute assurance that all control issues and instances 
of fraud have been or will be detected.

Our  Chief  Executive  Officer  and  Chief  Financial  Officer,  with  the  assistance  of  other  members  of  our 
management  including  our  Chief  Accounting  Officer,  conducted  an  evaluation  of  the  effectiveness  of  the 
Company’s disclosure controls and procedures (as such term is defined in Rules 13a-15(e) and 15d-15(e) under the 
Exchange  Act)  as  of  the  end  of  the  period  covered  by  this  Annual  Report  on  Form  10-K.  Based  upon  such 
evaluation, our Chief Executive Officer and Chief Financial Officer have concluded that our disclosure controls and 
procedures are effective at a reasonable assurance level as of the end of the period covered by this Annual Report on 
Form 10-K.

Management’s Report on Internal Control over Financial Reporting

The Company’s management is responsible for establishing and maintaining adequate internal control over 
financial reporting and for its assessment of the effectiveness of internal control over financial reporting as defined 
in Rules 13a-15(f) and 15d-15(f) under the Exchange Act. The Company’s internal control over financial reporting 
is  a  process  designed  to  provide  reasonable  assurance  to  our  management  and  board  of  directors  regarding  the 
reliability of financial reporting and the preparation of financial statements for external purposes in accordance with 
generally accepted accounting principles.

Because  of  its  inherent  limitations,  internal  control  over  financial  reporting  may  not  prevent  or  detect 

misstatements.

Management  assessed  the  effectiveness  of  the  Company’s  internal  control  over  financial  reporting  as  of 
December  31,  2020.  In  making  this  assessment,  management  used  the  criteria  set  forth  by  the  Committee  of 
Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control—Integrated Framework (2013).

Based on this assessment, management determined that the Company maintained effective internal control 

over financial reporting as of December 31, 2020.

The effectiveness of the Company’s internal control over financial reporting as of December 31, 2020 has 
been audited by Deloitte & Touche LLP, an independent registered public accounting firm, as stated in their report 
which is included in Item 8. Financial Statements and Supplementary Data of this Form 10-K.

Changes in Internal Control Over Financial Reporting

There was no change in our internal control over financial reporting that occurred during the quarter ended 
December 31, 2020 that has materially affected, or is reasonably likely to materially affect, our internal control over 
financial reporting.

87

RESIDEO TECHNOLOGIES, INC.

Item 9B. Other Information

None.

Item 10. Directors, Executive Officers and Corporate Governance

PART III.

The  information  required  by  this  item  will  be  included  in  our  Proxy  Statement  to  be  filed  pursuant  to 
Regulation  14A  within  120  days  after  our  year  ended  December  31,  2020  in  connection  with  our  2021  Annual 
Meeting of Stockholders, or the 2021 Proxy Statement, and is incorporated herein by reference.

Item 11.

Executive Compensation

Information relating to executive compensation is contained in the 2021 Proxy Statement referred to above 
in Item 10. Directors, Executive Officers and Corporate Governance, and such information is incorporated herein by 
reference.

Item 12.

Security  Ownership  of  Certain  Beneficial  Owners  and  Management  and  Related  Stockholder 
Matters

Information  relating  to  certain  beneficial  ownership  of  certain  stockholders  and  management,  as  well  as 
certain other information required by this Item 12, will be contained in the 2021 Proxy Statement referred to above 
in Item 10. Directors, Executive Officers and Corporate Governance, and such information is incorporated herein by 
reference.

Item 13. Certain Relationships and Related Transactions, and Director Independence

Information  relating  to  certain  relationships  and  related  transactions,  as  required  by  this  Item  13,  will  be 
contained  in  the  2021  Proxy  Statement  referred  to  above  in  Item  10.  Directors,  Executive  Officers  and  Corporate 
Governance, and such information is incorporated herein by reference.

Item 14.

Principal Accounting Fees and Services

Information  relating  to  fees  paid  to  and  services  performed  by  Deloitte  &  Touche  LLP  and  our  Audit 
Committee’s  pre-approval  policies  and  procedures  with  respect  to  non-audit  services  are  contained  in  the  2021 
Proxy Statement referred to above in Item 10. Directors, Executive Officers and Corporate Governance, and such 
information is incorporated herein by reference.

88

RESIDEO TECHNOLOGIES, INC.

PART IV.

Item 15.  Exhibits, Financial Statement Schedules

(a)(1) Financial Statements

The  Consolidated  and  Combined  Financial  Statements  and  related  notes,  together  with  the  report  of 
Deloitte  &  Touche  LLP,  Independent  Registered  Public  Accounting  Firm,  appear  in  Part  II  Item  8. Financial 
Statements and Supplementary Data of this Form 10-K.

(a)(2) Financial Statements Schedules

All schedules have been omitted because they are not required or because the required information is given 

in the Consolidated and Combined Financial Statements or Notes thereto.

(a)(3) Exhibits

The Exhibits listed below on the Exhibit Index are filed or incorporated by reference as part of this Form 

10-K.

Exhibit
Number

2.1

2.2

2.3

2.4

2.5

2.6

2.7

2.8

EXHIBIT INDEX

Exhibit Description

Indemnification  and  Reimbursement  Agreement,  dated  October 14,  2018,  between  New  HAPI  Inc. 
and Honeywell International Inc. (this Agreement has been updated to include exhibits thereto) (filed 
herewith)

Separation  and  Distribution  Agreement,  dated  October 19,  2018,  between  Honeywell  International 
Inc. and Resideo Technologies, Inc.* (incorporated by reference to Exhibit 2.1 to Resideo’s Form 8-K 
filed on October 19, 2018, File No. 001-38635) 

Transition  Services  Agreement,  dated  October 19,  2018,  between  Honeywell  International  Inc.  and 
Ademco Inc., a subsidiary of Resideo Technologies, Inc.* (incorporated by reference to Exhibit 2.2 to 
Resideo’s Form 8-K filed on October 19, 2018, File No. 001-38635) 

Tax Matters Agreement, dated October 19, 2018, between Honeywell International Inc. and Resideo 
Technologies, Inc.* (incorporated by reference to Exhibit 2.3 to Resideo’s Form 8-K filed on October 
19, 2018, File No. 001-38635) 

Employee  Matters  Agreement,  dated  October 19,  2018,  between  Honeywell  International  Inc.  and 
Resideo Technologies, Inc.* (incorporated by reference to Exhibit 2.4 to Resideo’s Form 8-K filed on 
October 19, 2018, File No. 001-38635) 

Patent Cross-License Agreement, dated October 19, 2018, between Honeywell International Inc. and 
Resideo Technologies, Inc.* (incorporated by reference to Exhibit 2.5 to Resideo’s Form 8-K filed on 
October 19, 2018, File No. 001-38635) 

Trademark  License  Agreement,  dated  October 19,  2018,  between  Honeywell  International  Inc.  and 
Resideo Technologies, Inc.* (incorporated by reference to Exhibit 2.6 to Resideo’s Form 8-K filed on 
October 19, 2018, File No. 001-38635) 

First  Amendment  to  Indemnification  and  Reimbursement  Agreement,  dated  as  of  April  21,  2020, 
between  Resideo  Intermediate  Holding  Inc.  and  Honeywell  International  Inc.  (incorporated  by 
reference to Exhibit 2.1 to Resideo’s Form 8-K filed on April 23, 2020, File No. 001-38635)

89

 
RESIDEO TECHNOLOGIES, INC.

Exhibit
Number
2.9

2.10

2.11

2.12

3.1

3.2

4.1

4.2

First  Amendment  to  Trademark  License  Agreement,  dated  as  of  April  21,  2020,  between  Resideo 
Technologies,  Inc.  and  Honeywell  International  Inc.  (incorporated  by  reference  to  Exhibit  2.7  to 
Resideo’s Form 8-K filed on April 23, 2020, File No. 001-38635)

Exhibit Description

Second  Amendment  to  Indemnification  and  Reimbursement  Agreement,  dated  as  of  July 28,  2020, 
between  Resideo  Intermediate  Holding  Inc.  and  Honeywell  International  Inc.  (incorporated  by 
reference to Exhibit 2.1 to Resideo’s Form 8-K filed on July 31, 2020, File No. 001-38635)

Second  Amendment  to  Trademark  License  Agreement,  dated  as  of  September  23,  2020,  between 
Resideo Technologies, Inc. and Honeywell International Inc. (filed herewith)

Third  Amendment  to  Indemnification  and  Reimbursement  Agreement,  dated  as  of  November 16, 
2020, between Resideo Intermediate Holding Inc. and Honeywell International Inc.* (incorporated by 
reference to Exhibit 2.1 to Resideo’s Form 8-K filed on November 20, 2020, File No. 001-38635)

Amended  and  Restated  Certificate  of  Incorporation  of  Resideo  Technologies,  Inc.  (incorporated  by 
reference to Exhibit 3.1 to Resideo’s Form 8-K filed on October 29, 2018, File No. 001-38635) 

Amended  and  Restated By-laws of  Resideo  Technologies,  Inc.  (incorporated  by  reference  to  Exhibit 
3.1 to Resideo’s Form 8-K filed on February 19, 2021, File No. 001-38635) 

Description of Securities of Registrant (filed herewith) 

Indenture, dated as of October 19, 2018, among Resideo Funding Inc., Resideo Technologies, Inc., the 
other  guarantors  named  therein,  and  Deutsche  Bank  Trust  Company  Americas,  as  trustee. 
(incorporated by reference to Exhibit 4.1 to Resideo’s Form 8-K filed on October 19, 2018, File No. 
001-38635) 

4.3

Form of Resideo Technologies, Inc.’s 6.125% Notes due 2026 (included in Exhibit 4.2) 

10.01

10.02

10.03

10.04

10.05

10.06

Offer Letter of Michael G. Nefkens ‡ (incorporated by reference to Exhibit 10.01 to Resideo’s Form 
10 filed on August 23, 2018, File No. 001-38635) 

Form of Internal Hire Offer Letter ‡ (incorporated by reference to Exhibit 10.03 to Resideo’s Form 10 
filed on August 23, 2018, File No. 001-38635)

Resideo  Technologies  Supplemental  Savings  Plan  ‡  (incorporated  by  reference  to  Exhibit  10.05  to 
Resideo’s Form 10-K filed on March 18, 2019, File No. 001-38635)

Resideo  Technologies,  Inc.  Severance  Plan  For  Designated  Officers  as  amended  on  November  15, 
2018 ‡ (incorporated by reference to Exhibit 10.07 to Resideo’s Form 10-K filed on March 18, 2019, 
File No. 001-38635)

Credit Agreement, dated as of October 25, 2018, by and among Resideo Technologies, Inc. Resideo 
Holding  Inc.,  Resideo  Intermediate  Holding  Inc.,  Resideo  Funding  Inc.,  the  Lenders  and  Issuing 
Banks  party  thereto,  and  JPMorgan  Chase  Bank,  N.A.,  as  administrative  agent.  (incorporated  by 
reference to Exhibit 10.1 to Resideo’s Form 8-K/A filed on October 29, 2018, File No. 001-38635)

First Amendment to Credit Agreement dated as of November 26, 2019, by and among the Company 
Resideo  Holding  Inc.,  a  Delaware  corporation,  Resideo  Intermediate  Holding  Inc.,  a  Delaware 
corporation,  Resideo  Funding  Inc.,  a  Delaware  corporation,  the  lenders  and  issuing  banks  party 
thereto,  and  JPMorgan  Chase  Bank,  N.A.,  as  administrative  agent.  (incorporated  by  reference  to 
Exhibit 10.1 to Resideo’s Form 8-K filed on November 27, 2019. File No. 001-38635)

10.07

Resideo  Amended  and  Restated  2018  Stock  Incentive  Plan  ‡  (incorporated  by  reference  to  Exhibit 
10.1 to Resideo’s Form 10-Q filed on August 7, 2019, File No. 001-38635) 

90

 
RESIDEO TECHNOLOGIES, INC.

Exhibit
Number
10.08

10.09

10.10

10.11

10.12

10.13

10.14

10.15

10.16

10.17

10.18

10.19

10.20

10.21

10.22

2018  Stock  Plan  for Non-Employee Directors  of  Resideo  Technologies,  Inc.  ‡  (incorporated  by 
reference to Exhibit 4.4 to Resideo’s Form S-8 filed on December 6, 2018, File No. 333-228687) 

Exhibit Description

2018  Stock  Incentive  Plan  of  Resideo  Technologies,  Inc.  and  its  Affiliates  Form  of  Stock  Option 
Award  Agreement.  ‡  (incorporated  by  reference  to  Exhibit  4.5  to  Resideo’s  Form  S-8  filed  on 
December 6, 2018, File No. 333-228687) 

2018 Stock Incentive Plan of Resideo Technologies, Inc. and its Affiliates Form of Restricted Stock 
Unit Agreement. ‡ (incorporated by reference to Exhibit 4.6 to Resideo’s Form S-8 filed on December 
6, 2018, File No. 333-228687)

2018 Stock Incentive Plan of Resideo Technologies, Inc. and its Affiliates Form of Restricted Stock 
Unit  Agreement  (for  replacement  awards).  ‡  (incorporated  by  reference  to  Exhibit  4.7  to  Resideo’s 
Form S-8 filed on December 6, 2018, File No. 333-228687)

2018 Stock Incentive Plan of Resideo Technologies, Inc. and its Affiliates Form of Performance Stock 
Unit Agreement. ‡ (incorporated by reference to Exhibit 4.8 to Resideo’s Form S-8 filed on December 
6, 2018, File No. 333-228687)

2018 Stock Incentive Plan of Resideo Technologies, Inc. and its Affiliates Form of Performance Unit 
Agreement. ‡ (incorporated by reference to Exhibit 4.9 to Resideo’s Form S-8 filed on December 6, 
2018, File No. 333-228687)

2018  Stock  Plan  for Non-Employee Directors  of  Resideo  Technologies,  Inc.  Form  of  Stock  Option 
Award  Agreement.  ‡  (incorporated  by  reference  to  Exhibit  4.10  to  Resideo’s  Form  S-8  filed  on 
December 6, 2018, File No. 333-228687)

2018 Stock Plan for Non-Employee Directors of Resideo Technologies, Inc. Form of Restricted Stock 
Unit  Agreement.  ‡  (incorporated  by  reference  to  Exhibit  4.11  to  Resideo’s  Form  S-8  filed  on 
December 6, 2018, File No. 333-228687)

Resideo  Technologies  UK  Sharebuilder  Plan.  ‡  (incorporated  by  reference  to  Exhibit  4.12  to 
Resideo’s Form S-8 filed on December 6, 2018, File No. 333-228687) 

Amended  and  Restated  2018  Stock  Incentive  Plan  of  Resideo  Technologies,  Inc.  and  its  Affiliates 
Form of Stock Option Award Agreement. ‡ (incorporated by reference to Exhibit 10.20 to Resideo’s 
Form 10-K filed on March 18, 2019, File No. 001-38635)

Amended  and  Restated  2018  Stock  Incentive  Plan  of  Resideo  Technologies,  Inc.  and  its  Affiliates 
Form of Restricted Stock Unit Agreement. ‡ (incorporated by reference to Exhibit 10.21 to Resideo’s 
Form 10-K filed on March 18, 2019, File No. 001-38635)

Amended  and  Restated  2018  Stock  Incentive  Plan  of  Resideo  Technologies,  Inc.  and  its  Affiliates 
Form  of  Performance  Stock  Unit  Agreement.  ‡  (incorporated  by  reference  to  Exhibit  10.22  to 
Resideo’s Form 10-K filed on March 18, 2019, File No. 001-38635)

Amended  and  Restated  2018  Stock  Incentive  Plan  of  Resideo  Technologies,  Inc.  and  its  Affiliates 
Form  of  Performance  Unit  Agreement.  ‡  (incorporated  by  reference  to  Exhibit  10.23  to  Resideo’s 
Form 10-K filed on March 18, 2019, File No. 001-38635)

Resideo Supplemental Pension Plan ‡ (incorporated by reference to Exhibit 10.24 to Resideo’s Form 
10-K filed on March 18, 2019, File No. 001-38635)

Bonus Plan of Resideo Technologies, Inc. ‡ (incorporated by reference to Exhibit 10.1 to Resideo’s 
Form 8-K filed on February 14, 2019, File No. 001-38635)

91

 
RESIDEO TECHNOLOGIES, INC.

Exhibit
Number
10.23

10.24

10.25

10.26

10.27

10.28

10.29

10.30

10.31

10.32

21.1

23.1

24.1

31.1

31.2

32.1

32.2

Employment  Separation  Agreement  and  Release  with  Mike  Nefkens  dated  January  22,  2020  ‡ 
(incorporated by reference to Exhibit 10.29 to Resideo’s Form 10-K filed on February 27, 2020, File 
No. 001-38635)

Exhibit Description

Employment Offer letter agreement with Michael Flink executed January 17, 2020‡ (incorporated by 
reference to Exhibit 10.4 to Resideo’s Form 10-Q filed on May 7, 2020, File No. 001-38635)

Amended  and  Restated  2018  Stock  Incentive  Plan  of  Resideo  Technologies,  Inc.  and  its  Affiliates 
Form of Stock Option Award Agreement (adopted 2020). ‡ (incorporated by reference to Exhibit 10.5 
to Resideo’s Form 10-Q filed on May 7, 2020, File No. 001-38635)

Amended  and  Restated  2018  Stock  Incentive  Plan  of  Resideo  Technologies,  Inc.  and  its  Affiliates 
Form  of  Restricted  Stock  Unit  Agreement  (adopted  2020).  ‡  (incorporated  by  reference  to  Exhibit 
10.6 to Resideo’s Form 10-Q filed on May 7, 2020, File No. 001-38635) 

Amended  and  Restated  2018  Stock  Incentive  Plan  of  Resideo  Technologies,  Inc.  and  its  Affiliates 
Form of Performance Stock Unit Agreement (adopted 2020). ‡ (incorporated by reference to Exhibit 
10.7 to Resideo’s Form 10-Q filed on May 7, 2020, File No. 001-38635)

Restricted Stock Unit Agreement with Michael Nefkens dated February 20, 2020. ‡ (incorporated by 
reference to Exhibit 10.8 to Resideo’s Form 10-Q filed on May 7, 2020, File No. 001-38635) 

Restricted  Stock  Unit  Agreement  with  Andrew  Teich  dated  December  2,  2019.  ‡  (incorporated  by 
reference to Exhibit 10.9 to Resideo’s Form 10-Q filed on May 7, 2020, File No. 001-38635)  

Employment  Agreement  Letter  with  Jay  Geldmacher  dated  May 18,  2020.  ‡  (incorporated  by 
reference to Exhibit 10.1 to Resideo’s Form 8-K filed on May 19, 2020, File No. 001-38635)

Offer Letter of Anthony L. Trunzo. ‡ (incorporated by reference to Exhibit 10.1 to Resideo’s Form 8-
K filed on May 29, 2020, File No. 001-38635)

Second  Amendment  to  Credit  Agreement  dated  as  of  November 16,  2020,  by  and  among  the 
Company,  Resideo  Holding  Inc.,  a  Delaware  corporation,  Resideo  Intermediate  Holding  Inc.,  a 
Delaware  corporation,  Resideo  Funding  Inc.,  a  Delaware  corporation,  the  lenders  and  issuing  banks 
party thereto, and JPMorgan Chase Bank, N.A., as administrative agent. (incorporated by reference to 
Exhibit 10.1 to Resideo’s Form 8-K filed on November 20, 2020. File No. 001-38635)

List of subsidiaries of the registrant (filed herewith)

Consent of Deloitte & Touche LLP, independent registered public accounting firm (filed herewith)  

Powers of Attorney ‡ (filed herewith)  

Certification of Principal Executive Officer pursuant to Exchange Act Rules 13a-14(a) and 15d-14(a), 
as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 (filed herewith)  

Certification of Principal Financial Officer pursuant to Exchange Act Rules 13a-14(a) and 15d-14(a), 
as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 (filed herewith) 

Certification of Principal Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant 
to Section 906 of the Sarbanes-Oxley Act of 2002 (filed herewith) 

Certification of Principal Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to 
Section 906 of the Sarbanes-Oxley Act of 2002 (filed herewith)   

101.INS

Inline XBRL Instance Document (filed herewith) 

101.SCH  

Inline XBRL Taxonomy Extension Schema (filed herewith) 

92

 
RESIDEO TECHNOLOGIES, INC.

Exhibit
Number
101.CAL  

Inline XBRL Taxonomy Extension Calculation Linkbase (filed herewith) 

Exhibit Description

101.DEF  

Inline XBRL Taxonomy Extension Definition Linkbase (filed herewith) 

101.LAB  

Inline XBRL Taxonomy Extension Label Linkbase (filed herewith) 

101.PRE  

Inline XBRL Taxonomy Extension Presentation Linkbase (filed herewith)

104

Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)

* Certain schedules and similar attachments have been omitted pursuant to Item 601(b)(2) of Regulation S-K. The 
Company  hereby  undertakes  to  furnish  copies  of  any  of  the  omitted  schedules  and  similar  attachments  upon 
request by the U.S. Securities and Exchange Commission.
Indicates management contracts or compensatory plans or arrangements.

‡

Item 16.  Form 10-K Summary

The Company has elected not to include a Form 10-K summary under this Item 16.

93

 
RESIDEO TECHNOLOGIES, INC.

Signatures

Pursuant  to  the  requirements  of  the  Securities  Exchange  Act  of  1934,  the  registrant  has  duly  caused  this 

report to be signed on its behalf by the undersigned thereunto duly authorized.

Date: February 25, 2021

Resideo Technologies, Inc.

By:/s/ Anthony L. Trunzo
Anthony L. Trunzo
Executive Vice President and Chief Financial Officer
 (on behalf of the Registrant and as the
Registrant’s Principal Financial Officer)

Pursuant  to  the  requirements  of  the  Securities  Exchange  Act  of  1934,  this  annual  report  has  been  signed 

below by the following persons on behalf of the Registrant and in the capacities and on the date indicated:

Name

/s/ Jay Geldmacher
Jay Geldmacher

/s/ AnnMarie Geddes
AnnMarie Geddes
          *
Roger B. Fradin
          *
Paul F. Deninger
          *
Cynthia Hostetler
          *
Brian G. Kushner
          *
Jack R. Lazar
          *
Nina L. Richardson
          *
Andrew C. Teich
          *
Sharon Wienbar

Title
President, Chief Executive Officer 
and Director
(Principal Executive Officer)

Date
February 25, 2021

Vice President, Controller and Chief 
Accounting Officer
(Principal Accounting Officer)

February 25, 2021

Chairman of the Board

February 25, 2021

Director

Director

Director

Director

Director

Director

Director

February 25, 2021

February 25, 2021

February 25, 2021

February 25, 2021

February 25, 2021

February 25, 2021

February 25, 2021

*By:

/s/ Jeannine J. Lane
(Jeannine J. Lane, Attorney-in-Fact)

February 25, 2021

94

 
April 23, 2021

Dear Resideo Shareholders:

It is my pleasure to invite you to attend the 2021 Annual Meeting of Shareholders of Resideo Technologies, Inc. (“Resideo” or
the “Company”), which will be held via a live virtual meeting on Wednesday, June 9, 2021, at 1:00 p.m. Eastern Daylight Time.

As it did for all companies, the COVID-19 pandemic had a profound impact on Resideo and our employees in 2020. Wherever
the pandemic emerged, we immediately responded with aggressive actions to ensure the safety of our employees. Where
feasible, we have had employees globally working from home since early in the pandemic. When functions required people to
be physically on-site, we implemented strict safety protocols, including social distancing, protective equipment, and enhanced
cleaning regimens. We will continue these protocols until we are certain the work environment is safe for our employees.

Our Company’s financial and business performance was also affected by COVID-19. Our manufacturing and branch
operations were deemed essential in most cases, but we saw a significant reduction in demand in the second quarter as
lockdowns and shutdowns impacted the markets we serve and certain parts of our operations. However, as we entered the
summer, we experienced a steady increase in sales as people adapted to new ways of operating and investment in the home
increased. Improving demand trends and the focused efforts of the entire Resideo organization led to a second half of 2020
that was our strongest performance since our spinoff in late 2018.

I made the decision to join Resideo in the midst of these unprecedented times, because I strongly believe in this Company, its
purpose and in the opportunity that exists to strengthen and grow our powerful franchise for the benefit of our employees,
customers, shareholders, and all of the stakeholders we serve. We made significant progress on several fronts in 2020 and
continuing into 2021, including:

• Rebuilt, strengthened and deepened our leadership team with the addition of several highly experienced executives.
These new leaders have brought operational focus, discipline and a track record of driving growth through innovation to
Resideo.

• Reorganized the business to break down internal silos, improve efficiency and build a more innovative, agile organization.

• Created an executive level innovation team and reorganized global engineering and product management to elevate our

focus on new technology development and new product introduction performance.

• Reduced our cost base and instituted transformational change as a fundamental aspect of our operations. This will allow

us to pursue growth, while focusing on scalable efficient business processes.

•

Improved our financial position through a significant improvement in operating cash flow, the issuance of common stock
for net proceeds of approximately $279 million and restructuring of our debt to enhance our financial flexibility.

On behalf of the Board, I also welcome Kareem Yusuf who joined the Board in March 2021. Kareem brings to the Board deep
experience with critical technologies and more than 17 years of leadership experience across a variety of disciplines, including
product management, software development, mergers and acquisitions and technical sales and customer support.

I want to thank our more than 14,000 employees for their unwavering dedication and commitment to Resideo in the face of
many changes and challenges in 2020. It is a privilege to work with you all, and I believe that for Resideo, the best is yet to
come.

Thank you for your investment in Resideo, and for the confidence you place in us as we work to ensure that Resideo achieves
its full potential.

Sincerely,

Jay Geldmacher
President and Chief Executive Officer

901 E. 6th Street, Austin, TX 78702

2021 PROXY STATEMENT

Notice of 2021 Annual Meeting of Shareholders

DATE

Wednesday,
June 9, 2021

TIME

PLACE

1:00 p.m.
Eastern Daylight Time

Via the internet at
www.virtualshareholdermeeting.com/
REZI2021

Our 2021 annual meeting will be a live virtual meeting. There will be no physical location for the annual meeting. You will be able to participate
in the annual meeting, vote your shares electronically and submit your questions during the live virtual meeting by visiting
www.virtualshareholdermeeting.com/REZI2021 and entering the 16-digit control number provided in your proxy materials. You may also
submit questions in advance of the meeting by visiting www.proxyvote.com. For more information on accessing the virtual annual meeting, see
Question 5 in the section entitled “Questions and Answers About the Annual Meeting and Voting” on page 80.

Agenda:

Election of Class III Directors
Advisory vote to approve executive compensation
Ratification of the appointment of independent registered public accounting firm
Act on a shareholder proposal described in this Proxy Statement, if properly presented
Transact such other business as may properly come before the meeting

How to Vote: Your vote is important to us. Unless you vote live at the virtual annual meeting, the deadline for receiving your vote is 11:59 p.m.
Eastern Daylight Time, on June 8, 2021.

VIA INTERNET

BY PHONE

BY MAIL

VIA VIRTUAL MEETING

Visit www.proxyvote.com
to vote your shares via the
internet. You will need the
16-digit control number
provided in your proxy
materials when you access
the web page.

If your shares are held in
the name of a bank,
brokerage firm or similar
organization, follow the
telephone voting
instructions, if any,
provided on your voting
instruction card. If your
shares are registered in
your name, call
1-800-690-6903. You will
need the 16-digit control
number provided in your
proxy materials when you
call.

Complete and sign the
proxy card or voting
instruction form and return
it in the enclosed postage
pre-paid envelope.

You may vote your shares live at the
virtual annual meeting by visiting
www.virtualshareholdermeeting.com/
REZI2021. You will need to enter
the 16-digit control number provided in
your proxy materials to vote your shares at
the virtual annual meeting.

This Notice of 2021 Annual Meeting of Shareholders and related proxy materials are being distributed or made available to shareholders
beginning on April 23, 2021.

On behalf of Resideo’s Board of Directors,

JEANNINE LANE
EXECUTIVE VICE PRESIDENT,
GENERAL COUNSEL, CORPORATE SECRETARY AND CHIEF COMPLIANCE OFFICER

Important Notice Regarding the Availability of Proxy Materials for the 2021 Annual Meeting of Shareholders to be held on
Wednesday, June 9, 2021: our Proxy Statement and 2020 Annual Report are available free of charge on our Investor Relations
website at investor.resideo.com.

2021 PROXY STATEMENT

Table of Contents

Proxy Statement Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Proposal 1: Election of Class III Directors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Majority Voting For Directors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Director Nominees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Director Qualifications and Skills . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Director Biographies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1

6
6
6
7
9

Our Governance Framework . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Our Board and Culture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Corporate Governance Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Board Leadership Structure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
Director Independence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
Committees of the Board . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
The Board’s Role in Risk Oversight
Enterprise Risk Management Program . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
Nominating Board Candidates – Procedures and Qualifications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
Board Meetings and Attendance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Board and Committee Evaluations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Non-Employee Director Compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
Other Executive Officers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29

Our Planet, Our People, Our Purpose . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31

Related Party Transactions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
Certain Transactions with Related Parties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
Review, Approval and Ratification of Transactions with Related Parties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36

Beneficial Ownership . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
Delinquent Section 16(a) Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
Stock Ownership of Certain Beneficial Owners . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
Stock Ownership of Directors and Executive Officers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38

Executive Compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39

Proposal 2: Advisory Vote to Approve Executive Compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
Compensation Discussion and Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40
Compensation and Human Capital Management Committee Report
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54
Summary Compensation Table . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
Grants of Plan-Based Awards – Fiscal Year 2020 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57
Outstanding Equity Awards at 2020 Fiscal Year-End . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59
Option Exercises and Stock Vested – Fiscal Year 2020 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61
Pension Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62
Nonqualified Deferred Compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63
Compensatory Arrangements with NEOs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64
Potential Payments Upon Termination or Change in Control . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66
CEO Pay Ratio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70

Equity Compensation Plan Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72

Proposal 3: Ratification of the Appointment of Independent Registered Public Accounting Firm . . . . . . . . . . . . . . . . 73
Report of the Audit Committee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73

Proposal 4: Shareholder Proposal Requesting Shareholders’ Right to Act by Written Consent . . . . . . . . . . . . . . . . . . 76

Stock Performance Graph . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79

Questions and Answers About the Annual Meeting and Voting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80

2021 PROXY STATEMENT

Proxy Statement Summary

Below are highlights of certain information in this Proxy Statement. As it is only a summary, it may not
contain all of the information that is important to you. For more complete information, please refer to the
complete Proxy Statement and Resideo’s 2020 Annual Report before you vote. References to “Resideo,”
the “Company,” “we,” “us” or “our” refer to Resideo Technologies, Inc.

2021 Annual Meeting of Shareholders

Date and Time:

June 9, 2021, 1:00 p.m. EDT

Place:

Via the internet at www.virtualshareholdermeeting.com/
REZI2021

Record Date:

April 14, 2021

Voting:

Admission:

Shareholders as of the record date are entitled to vote. Each
share of common stock is entitled to one vote for each director
nominee and one vote for each of the other proposals to be
voted on.

To enter Resideo’s virtual annual meeting via
www.virtualshareholdermeeting.com/REZI2021, you will need
the 16-digit control number provided in your proxy materials.

How to Cast Your Vote

Your vote is important! Please cast your vote and play a part in the future of Resideo.

Shareholders of record on the Record Date can vote through any of the following ways:

INTERNET

PHONE

MAIL

VIRTUAL MEETING

Visit
www.proxyvote.com

Call 1-800-690-6903
toll-free from the
U.S. or Canada

Return the signed
proxy card

Vote your
shares live at the
virtual annual meeting

2021 PROXY STATEMENT | 1

The deadline for voting via the internet or by telephone is 11:59 p.m. EDT on June 8, 2021. If you vote by
mail, your proxy card must be received before the virtual annual meeting.

Beneficial owners who own shares through a bank, brokerage firm or similar organization can vote by
returning the voting instruction form, or by following the instructions for voting via the internet or by
telephone, as provided by the bank, brokerage firm or similar organization. If you own shares in different
accounts or in more than one name, you may receive different voting instructions for each type of
ownership. Please vote all of your shares.

If you are a shareholder of record or a beneficial owner, you may choose to vote at the virtual annual
meeting. Even if you plan to attend our virtual annual meeting, please cast your vote as soon as
possible. For more information on voting your shares, please see “Questions and Answers About the
Annual Meeting and Voting” beginning on page 80.

About Resideo and the Spin-Off

Resideo is a leading global manufacturer and developer of technology-driven products and solutions that
provide comfort, security, energy efficiency and control to over 150 million homes globally. We are also the
leading wholesale distributor of low-voltage security products with a global footprint serving commercial and
residential end markets. Our primary focus is on the professional channel where we are a trusted partner to
over 110,000 professional installers. Our global scale, breadth of product offerings, innovation heritage, and
differentiated service and support has enabled our trusted relationship with professional installers and has
been a key driver of our success. Leveraging our underlying strengths, we are transforming our business
with a strategy that includes operational improvements, product innovation, and investments to drive future
growth and value creation.

We were incorporated in Delaware on April 24, 2018. We separated from Honeywell International Inc.
(“Honeywell”) on October 29, 2018, becoming an independent publicly traded company as a result of a pro
rata distribution of our common stock to shareholders of Honeywell (the “Spin-Off”).

Voting Matters and Board Recommendations

VOTING MATTERS

BOARD
RECOMMENDATIONS

PAGE REFERENCE
(FOR MORE DETAIL)

Proposal 1.

Election of Class III Directors

FOR Each Nominee

Proposal 2.

Advisory Vote to Approve
Executive Compensation

Proposal 3.

Ratification of the Appointment of
Independent Registered Public
Accounting Firm

Proposal 4.

Shareholder Proposal Regarding
Shareholder Right to Act by Written
Consent

FOR

FOR

AGAINST

6

39

73

76

2 | 2021 PROXY STATEMENT

Director Dashboard

Director Independence

Board Diversity
(Gender, Race/Ethnicity)

Tenure (Year Elected)

Age

2

80%

8

Independent

Not
Independent

40%

6

3
3

1

Gender diverse

Racially/
ethnically diverse

Not diverse

1

2

1

6

2021

2020

2019

2018
(Spin-Off)

1

Avg.
60

3

6

40’s

50’s

60’s

Our Board of Directors

Name

Roger Fradin
(Chairman)

Jay Geldmacher
(President & CEO)
Paul Deninger

Cynthia Hostetler

Brian Kushner

Jack Lazar

Nina Richardson

Andrew Teich
(Lead Independent Director)

Sharon Wienbar

Kareem Yusuf

Age Independent

Board Committee
Memberships

67

65

62

58

62

55

62

60

59

49

No

No

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Finance
Innovation and Technology

None

Audit
Finance (Chair)
Innovation and Technology

Finance
Nominating and Corporate Governance
Audit
Finance
Innovation and Technology
Audit (Chair)
Innovation and Technology

Compensation and Human Capital

Management

Nominating and Governance (Chair)
Compensation and Human Capital

Management

Innovation and Technology (Chair)
Nominating and Governance
Compensation and Human Capital

Management (Chair)

Nominating and Governance
Innovation and Technology

Other Public Company Board Service

Juniper Industrial Holdings, Inc.
L3Harris Technologies, Inc.
Vertiv Holdings Co
Seagate Technology plc

Epiphany Technology
Acquisition Corp.

EverQuote
Iron Mountain Inc.
Vulcan Materials Company

Cumulus Media Inc.
Mudrick Capital Acquisition

Corporation II

Box, Inc.
Casper Sleep Inc.
Silicon Laboratories, Inc.
ThredUp Inc.
Silicon Laboratories, Inc.
Cohu, Inc.
Eargo, Inc.
Sensata Technologies Holding PLC

Colfax Corporation
Covetrus, Inc

Corporate Governance Highlights

We are committed to strong corporate governance practices and policies, as described below, that support
effective Board leadership and prudent management practices.

Annual election of all directors commencing next year in 2022, following an initial three-year phase-out
of our classified board

Majority voting for directors in uncontested elections

Lead Independent Director with specified duties and responsibilities

Robust risk oversight by full Board and Committees

Annual review of Committee charters and Corporate Governance Guidelines

Independent Audit, Compensation and Human Capital Management and Nominating and Governance
Committees

2021 PROXY STATEMENT | 3

Finance Committee that reviews and oversees Resideo’s capital structure and opportunities for
maximizing shareholder value

Innovation and Technology Committee that oversees Resideo’s overall strategic direction and
investment in technology initiatives

Rigorous risk oversight of
Technology Committees

“product” cybersecurity programs by the Audit and Innovation and

Annual Board and Committee evaluations

Proposed annual advisory vote to approve executive compensation

Meaningful stock ownership guidelines for directors and executives

Adoption of proxy access

Limits on memberships on other boards

A Board that is actively engaged in recruiting qualified, diverse director candidates

Commitment to health, safety and environmental sustainability

Oversight of human capital management, including diversity, equity and inclusion, by Compensation
and Human Capital Management Committee

Oversight of our code of business conduct and our role as a responsible corporate citizen, including our
environmental, social and governance (ESG) programs, by the Nominating and Governance Committee

Policies prohibiting short sales, hedging, margin accounts and pledging

Executive Compensation Preview

The Compensation Discussion and Analysis section of this Proxy Statement provides a focused discussion
of our executive compensation philosophy and the pay programs applicable to our named executive officers.
Our compensation program design directly links compensation to the performance of our business and
rewards fiscal year results through our annual incentive plan and long-term performance with equity awards.

Our Named Executive Officers

As described in more detail elsewhere in this Proxy Statement, during fiscal 2020, the Board appointed a
new CEO and effected other executive leadership transitions. Accordingly, our leadership team during fiscal
2020 included the following Named Executive Officers (“NEOs”):

NAME

POSITION

Jay Geldmacher

Anthony L. Trunzo

Robert Aarnes

Stephen Kelly

Jeannine Lane

Michael Nefkens

Robert Ryder

Michael Flink

Sachin Sankpal

President and Chief Executive Officer

Executive Vice President, Chief Financial Officer

President, ADI Global Distribution

Executive Vice President, Chief Human Resources Officer

Executive Vice President, General Counsel, Corporate Secretary and Chief
Compliance Officer

Former President and Chief Executive Officer

Former Interim Chief Financial Officer

Former Executive Vice President, Transformation

Former President, Products & Solutions

4 | 2021 PROXY STATEMENT

Forward-Looking Statements
This Proxy Statement and the cover letter contain “forward-looking statements” regarding expectations
about future business and financial results, which speak only as of the date of this Proxy Statement.
Although we believe that the forward-looking statements contained in this Proxy Statement are based upon
reasonable assumptions, such statements involve known and unknown risks, uncertainties, and other
factors, which may cause the actual results or performance of the Company to be materially different from
any future results or performance expressed or implied by such forward-looking statements. Such risks and
uncertainties include, but are not
those described under the headings “Risk Factors” and
“Cautionary Statement Concerning Forward-Looking Statements” in our Annual Reports on Form 10-K for
the year ended December 31, 2020. You are cautioned not to place undue reliance on these forward-looking
statements, which are not guarantees of future performance, and actual results, developments and business
decisions may differ from those envisaged by our forward-looking statements. Except as required by law, we
undertake no obligation to update such statements to reflect events or circumstances arising after the date
of this presentation, and we caution investors not to place undue reliance on any such forward-looking
statements.

limited to,

2021 PROXY STATEMENT | 5

Proposal 1: Election of Class III Directors

Our Board currently consists of ten directors, and the Board has set the size of the Board as of this year’s Annual
Meeting at ten. Our Board is divided into three classes with each class consisting, as nearly as may be possible,
of one-third of the total number of directors. The directors designated as Class III directors have terms expiring at
this year’s Annual Meeting of Shareholders. After this year, all directors will stand for election each year for
annual terms, and our Board will therefore no longer be divided into three classes. Our Board has nominated the
Class III director nominees for re-election to the Board. We do not know of any reason why any nominee would be
unable to serve as a director. If any nominee should become unavailable to serve prior to the Annual Meeting, the
shares represented by proxy will be voted for the election of such other person as may be designated by the
Board. The Board may also determine to leave the vacancy temporarily unfilled or reduce the authorized number
of directors in accordance with the By-Laws. Resideo’s By-Laws provide that in any uncontested election of
directors (an election in which the number of nominees does not exceed the number of directors to be elected),
any nominee who receives a greater number of votes cast “FOR” his or her election than votes cast “AGAINST”
his or her election will be elected to the Board.

Majority Voting for Directors

Resideo’s By-Laws provide a majority voting standard for election of directors in uncontested elections. Each
director will be elected by the affirmative vote of a majority of the votes cast, meaning that the number of votes
cast “FOR” a director nominee exceeds fifty percent (50%) of the number of votes cast with respect to that
director’s election.

No incumbent director nominee shall qualify for service as a director unless he or she agrees to submit upon
re-nomination to the Board an irrevocable resignation effective upon such director nominee’s failure to receive a
majority of the votes cast in an uncontested election. The Nominating and Governance Committee (excluding the
nominee, if applicable) will make a recommendation to the Board as to whether to accept or reject the resignation,
or whether other action should be taken. The Board, excluding the nominee, will act on the resignation and
publicly disclose its decision in accordance with the By-Laws.

An election of directors is considered to be contested if there are more nominees for election than positions on the
Board to be filled by election at the meeting of shareholders. In a contested election, the required vote would be a
plurality of votes cast.

Director Nominees

The Board has affirmatively determined that each of the nominees qualifies for election under the Company’s
criteria for evaluation of directors. See “Nominating Board Candidates – Procedures and Qualifications” on
page 23 for more information on qualifications for director nominees. The Nominating and Governance Committee
is responsible for nominating a slate of director nominees who collectively have the complementary experience,
qualifications, skills and attributes to guide the Company and function effectively as a Board. The committee
believes that each of the nominees has key personal attributes that are important to an effective board, including
integrity, industry background, contribution to the composition, diversity and culture of the Board, educational
background, the ability and willingness to constructively challenge management and the ability and commitment to
devote sufficient time to Board duties. Set forth below is biographical information about the director nominees and
their specific experience, qualifications and skills that have led the Board and the Nominating and Governance
Committee to conclude that they should continue to serve as directors of Resideo. In addition, the Board has
determined that each non-employee director nominee qualifies as an independent director under NYSE corporate
governance listing standards and the Company’s director independence standards as further described under
“Director Independence” on page 18. In addition, the biographical information about the other members of the
Board and their specific experience, qualifications and skills are included.

6 | 2021 PROXY STATEMENT

The Board has established a director retirement policy whereby, unless the Board otherwise determines, non-employee
directors shall serve only until the Annual Meeting of Shareholders immediately following their 75th birthday.

Director Qualifications and Skills

Our directors have a broad range of experience that spans different industries and encompasses the relevant
business and technology sectors. Directors bring a variety of qualifications, skills and viewpoints to our Board that
both strengthen their ability to carry out their oversight responsibilities on behalf of our shareholders and bring
richness to Board deliberations. As described above and in the director biographies, our directors have key
experiences, qualifications and skills that are relevant and important in light of our business, structure and growth
strategy and include the following:

DIRECTOR QUALIFICATIONS AND SKILLS CRITERIA

Senior Leadership Experience
Experience serving as CEO or a senior executive that provides a practical understanding of how complex
organizations function and ability to support our commercial strategy, growth and performance

Consumer Products
Experience with the retail consumer industry, e-commerce, customer service and consumer dynamics that
aligns with our business strategies and opportunities

Manufacturing
Experience with the operations of manufacturing facilities that provide critical perspectives in understanding
and evaluating operational planning, management and risk mitigation of our business

Technology
Experience developing and adopting new technologies as well as leading innovation initiatives that support the
execution of our vision in the smart home market

Global Relations
International business strategy, operations and substantive expertise in international matters relevant to our
global business

Finance
Experience with finance and financial reporting processes, including monitoring and assessing a company’s
operating performance to ensure accurate financial reporting and robust controls

Public Company Board Service
Service on the boards and board committees of public companies that provides an understanding of corporate
governance practices and risk management oversight as well as insights into board management and relations
between the board, the CEO and senior management that will support our commitment to maintain a strong
governance framework as an independent public company

Marketing
Expertise in brand development, marketing and sales in local markets on a global scale relevant to our global
business

Operations
Managing the operations of a business and possessing a deep understanding of the end-markets we serve

Strategy
Practical understanding of the development and implementation of strategic priorities and of the risks and
opportunities that can impact a company’s operations and strategies which will serve to drive our long-term
growth

Mergers & Acquisitions
Experience in business development and mergers and acquisitions to support our initiatives to identify and
execute on tuck-in acquisitions and investments

2021 PROXY STATEMENT | 7

The table below is a summary of the range of qualifications and skills that each director brings to the Board. The
table does not include all of the qualifications that each director offers, and the fact that a particular experience,
skill, or qualification is not checked for a specific director does not mean that the director does not possess it.

I

I

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NAME

Roger Fradin
(Chairman)

Jay Geldmacher
(President & CEO)

Paul Deninger

Cynthia Hostetler

Brian Kushner

Jack Lazar

Nina Richardson

Andrew Teich
(Lead Independent Director)

Sharon Wienbar

Kareem Yusuf

8 | 2021 PROXY STATEMENT

 
 
 
 
 
Director Biographies

The Board of Directors unanimously recommends a vote “FOR” Proposal 1 to elect
each of the following Class III director nominees.

Nominees for Election (Class III Directors)

Included in each biography are the key qualifications that led to the conclusion that such directors
should serve on our Board.

ROGER FRADIN, Age 67

Key Qualifications:

• Extensive experience as an executive at Honeywell
• In-depth knowledge of the fire and security solutions and automation and control solutions

industries

• Significant operational and product development experience
• Financial expertise and experience in capital markets
• Broad experience in marketing, including international markets

Non-Executive
Chairman of the Board

Director since 2018

Other Current Public Company Directorships:

• Juniper Industrial Holdings, Inc.
• L3Harris Technologies, Inc. (formerly Harris Corporation)
• Vertiv Holdings Co (formerly GS Acquisition Holdings)

Committee
Memberships:

• Finance
• Innovation and
Technology

Background

Mr. Fradin joined Honeywell in 2000 when Honeywell acquired Pittway Corporation, where he
served as president and chief executive officer of the Security and Fire Solutions segment.
Mr. Fradin served as president and chief executive officer of Honeywell’s Automation and
Control Solutions business from January 2004 to April 2014 and served as vice chairman of
Honeywell from April 2014 to February 2017. Mr. Fradin served as an independent contractor
to Honeywell from March 2018 to September 2018. Mr. Fradin currently serves as executive
chairman of Victory Innovation, a Carlyle company. He has also served an advisor to Seal
Rock Partners since 2014 and as a consultant of The Carlyle Group, which he served as an
operating executive from 2016 to 2019. Mr. Fradin received his M.B.A. and B.S. degrees from
The Wharton School at
the University of Pennsylvania. While a student at Wharton,
Mr. Fradin also served as a member of its faculty. He previously served as a director of MSC
Industrial Direct (1998-2019) and currently serves as an advisor to the board of MSC
Industrial Direct, and previously served as a director of Goldman Sachs Acquisition Holdings
(2018-2020) and Pitney Bowes (2012-2019). Mr. Fradin also currently serves as a director of
Juniper II Corp., a special purpose acquisition company that has filed a registration statement
with the SEC to become a public company.

2021 PROXY STATEMENT | 9

NINA RICHARDSON, Age 62

Key Qualifications:

• Extensive global operational and leadership experience in the technology sector
• Experience ranging from start-up environmental to multi-billion dollar corporations
• In-depth knowledge of human resources

Other Current Public Company Directorships:

• Silicon Laboratories, Inc.
• Cohu, Inc.
• Eargo, Inc.

Background

Ms. Richardson served as chief operating officer of GoPro, Inc. from February 2013 to
February 2015. Prior to that, she held several executive positions of increasing responsibility
at Flextronics, Inc., a global electronics and manufacturing service provider. Currently, she
serves as managing director of Three Rivers Energy, Inc., a company she co-founded in
2004, and she has been an independent consultant since March 2015. Ms. Richardson
received her B.S. degree in industrial engineering from Purdue University and an executive
M.B.A. from Pepperdine University. She previously served as a director at Zayo Group
Holdings,
(2017-2018) and Silicon Graphics
Inc.
International Corp. (2016).

(2015-2018), Callidus Software,

Inc.

ANDREW TEICH, Age 60

Key Qualifications:

• Seasoned executive with experience in acquisitions and operational integration
• Extensive product/technology and sales/marketing skills
• Expertise in artificial intelligence technology

Other Current Public Company Directorships:

• Sensata Technologies Holding PLC

Background

Mr. Teich has been a private technology consultant since June 2017. From May 2013 until
June 2017, he served as the chief executive officer and president of FLIR Systems, Inc., a
public multinational imaging and sensing company, and a director from July 2013 to June
2017. Mr. Teich joined FLIR Systems, Inc. in 1999 and held various positions of increasing
the Commercial Systems,
responsibility within the company including president of
Commercial Vision Systems and Thermography divisions throughout his tenure. Mr. Teich
received his B.S. degree in marketing from Arizona State University and is an alumnus of the
Harvard Business School Advanced Management Program. Mr. Teich has also agreed to
serve as a director of Juniper II Corp., a special purpose acquisition company that has filed a
registration statement with the SEC to become a public company.

Independent Director
Director since 2018

Committee
Memberships:

• Compensation and
Human Capital
Management
• Nominating and

Governance (Chair)

Lead Independent
Director
Director since 2018

Committee
Memberships:

• Compensation and
Human Capital
Management
• Innovation and

Technology (Chair)

• Nominating and
Governance

10 | 2021 PROXY STATEMENT

KAREEM YUSUF, Age 49

Key Qualifications:

• Extensive experience with critical

technologies,

including artificial

intelligence,

the

internet-of-things, hybrid cloud and blockchain

• Leadership of management and growth of market-leading brands and applications
• Extensive experience managing large, cross-functional organizations and providing

strategic direction

Other Current Public Company Directorships:

Independent Director
Director since 2021

• None

Background

Committee
Memberships:

• Innovation and
Technology

Dr. Yusuf is a general manager, AI Applications & Blockchain, of International Business
Machines Corporation (IBM), a provider of integrated technology solutions and products, a
position he has held since 2018. Prior to his current position, Dr. Yusuf was the chief product
officer and chief technology officer for product direction and technology infrastructure of a
business unit of IBM from 2016 to 2018. Dr. Yusuf joined IBM in 1998 and has held positions
of increasing responsibility in technical sales and support, product management, mergers and
acquisitions strategy and software development. Dr. Yusuf received his bachelor’s degree in
civil engineering from the University of Berlin, his master’s of science degree in structural
engineering from the University of Manchester and his Ph.D. in civil engineering from the
University of Leeds.

Continuing Directors

Class I Directors (with terms expiring at the 2022 Annual Meeting of Shareholders)

PAUL DENINGER, Age 62

Key Qualifications:

• Extensive senior management experience in operations and strategy
• Extensive experience in banking, capital markets and merger and acquisition strategies
• Deep knowledge of the technology sector

Other Current Public Company Directorships:

• Epiphany Technology Acquisition Corp.

• EverQuote
• Iron Mountain Inc.

Background

Mr. Deninger is a senior managing director of Davis Partners Group, a c-suite advisory firm.
He is also vice chairman of the board of Epiphany Technology Acquisition Corp., having
previously served as a senior advisor to Evercore Inc., a publicly held investment banking
advisory firm, from June 2016 to February 2020. Mr. Deninger served as a senior managing
director with Evercore from February 2011 to June 2016. From December 2003 until October
2010, Mr. Deninger served as a vice chairman at Jefferies Group LLC, a wholly-owned
subsidiary of Jefferies Financial Group Inc., a diversified financial services company. Prior to
that, he served as chairman and chief executive officer of Broadview International LLC, a
mergers and acquisitions advisory firm focused on the technology industry. Mr. Deninger
received his B.S. from Boston College and his M.B.A. from Harvard Business School.

Independent Director
Director since 2018

Committee
Memberships:

• Audit
• Finance (Chair)
• Innovation and
Technology

2021 PROXY STATEMENT | 11

JAY GELDMACHER, Age 65

Key Qualifications:

• Extensive experience leading a complex industrial and technology spinout
• Expert on both public and private equity backed companies
• Extensive background in the technology sector

Other Current Public Company Directorships:

• Seagate Technology plc

Background

Prior to joining Resideo, Mr. Geldmacher served as president and CEO of Electro Rent, a
leader in testing and technology solutions and a Platinum Equity portfolio company since
September 2019. From November 2013 to August 2019, Mr. Geldmacher served as
president and CEO of Artesyn Embedded Technologies, a joint venture between Emerson
Electric Company and Platinum Equity. Between 2007 and 2013, Mr. Geldmacher served as
Executive Vice President of Emerson Electric Company and President of Emerson Network
Power’s Embedded Computing & Power Group, which designed, manufactured and
distributed embedded computing and power products, systems and solutions. From 1996 to
2007, he served in a variety of roles of progressive responsibility at Emerson Electric.
Mr. Geldmacher received his bachelor’s degree in marketing from the University of Arizona
and an executive MBA degree from the University of Chicago. Mr. Geldmacher previously
served on the board of directors of Verra Mobility Corporation (2018-2020) and Owens-
Illinois, Inc. (2008-2015).

SHARON WIENBAR, Age 59

Key Qualifications:

• Extensive experience as an operating executive and strategist

in the software and

technology sectors

• Leadership in technology investments and partnerships
• Expertise in start-up operations and venture capital investing

Other Current Public Company Directorships:

• Colfax Corporation
• Covetrus, Inc.

Background

Ms. Wienbar was chief executive officer of Hackbright Academy, a technology training firm,
from 2015 to 2016. From 2001 to 2015, she served as a partner at Scale Venture Partners
(known as BA Venture Partners prior to 2007), a technology and healthcare venture capital
firm. Prior to her venture capital career, Ms. Wienbar was an executive in several software
companies, including Adobe Systems, and a consultant at Bain & Company. Ms. Wienbar
received her S.B. and S.M. degrees in engineering from Harvard University and her M.B.A.
from Stanford University. She previously served on Microsoft
Inc.’s venture advisory
committee and as a director at Everyday Health, Inc. (2014-2016) and Glu Mobile, Inc. (2007-
2008).

President, Chief
Executive Officer and
Director
Director since 2020

Committee
Memberships:

• None

Independent Director
Director since 2018

Committee
Memberships:

• Compensation and
Human Capital
Management (Chair)

• Nominating and
Governance

12 | 2021 PROXY STATEMENT

Class II Directors (with terms expiring at the 2022 Annual Meeting of Shareholders)

Independent Director
Director since 2020

Committee
Memberships:
• Finance
• Nominating and
Governance

Independent Director
Director since 2019

Committee
Memberships:
• Audit
• Finance
• Innovation and
Technology

CYNTHIA HOSTETLER, Age 58

Key Qualifications:
• Broad investment, financial and risk management skills
• Experienced public and investment company board member
• Significant experience with investment management, including ESG and investor relations

issues

Other Current Public Company Directorships:
• Vulcan Materials Company

Background
Ms. Hostetler is a professional director of public companies and investment funds in the United
States, and serves on several mutual fund boards, including as Trustee of Invesco Funds,
Atlanta, Georgia (global mutual funds) since 2017; Director of TriLinc Global Impact Fund,
LLC, Los Angeles, California (international
investment fund) since 2013; Board member of
Investment Company Institute since 2018; Trustee of Aberdeen International Funds, New
York, New York (global mutual funds) from 2013 to 2017; Director of Artio Global Funds, New
York, New York (global mutual funds) from 2010 to 2013; Director of Genesee & Wyoming,
Inc. (short line railroads) from 2018 to 2019; and Director of Edgen Group Inc., Baton Rouge,
Louisiana (energy infrastructure) from 2013 to 2014. Ms. Hostetler served as the Head of
Private Equity and Investment Funds of Overseas Private Investment Corporation from 2001
to 2009 and as a board member and President of First Manhattan Bancorporation from 1991
to 2006. Ms. Hostetler began her career as a corporate lawyer with Simpson Thacher &
Bartlett in New York. Ms. Hostetler earned her bachelor’s degree from Southern Methodist
University and holds a Juris Doctor from the University of Virginia School of Law.

BRIAN KUSHNER, Age 62

Key Qualifications:
• Decades of experience leading corporate transformation efforts
• Proven expertise in corporate performance, including financial expertise
• Served in roles that

include chairman, director, chief executive officer and chief

restructuring officer at more than 30 public and private companies

Other Current Public Company Directorships:
• Cumulus Media Inc.
• Mudrick Capital Acquisition Corporation II

Background
Mr. Kushner has served as a senior managing director at FTI Consulting, Inc., a global
business advisory firm, since 2009, where he serves as leader of the Private Capital Advisory
Services practice and as the co-leader of the Technology practice, the Aerospace, Defense
and Government Contracting practice and the Activism and M&A Solutions practice. Prior to
joining FTI, Mr. Kushner was the co-founder of CXO, L.L.C., a boutique interim and turnaround
management consulting firm that was acquired by FTI at the end of 2008. Over the past three
decades, Mr. Kushner has served as a director, chief executive officer (“CEO”) or chief
restructuring officer (“CRO”) of over 30 public and private technology, manufacturing, telecom
and defense companies, during which time he worked on the acquisition or disposition of more
than 20 companies. Mr. Kushner has also periodically served as the CEO, interim CEO, or the
CRO of companies that elected to utilize bankruptcy proceedings as part of their financial
restructuring process and, as such, he served as an executive officer of various companies
that filed bankruptcy petitions under federal law, including, most recently, Relativity Media LLC
and its affiliates in 2015. Mr. Kushner received his B.S. degree in Applied and Engineering
Physics from Cornell University, his M.S. degree in Applied and Engineering Physics from
Cornell University and a Ph.D. in Applied Physics with a minor in Electrical Engineering, also
from Cornell University. He previously served as a director at Thryv, Inc. (2016-2020), Hycroft
Mining Corp. (formerly Mudrick Capital Acquisition Corporation) (2018-2020), Luxfer Holdings
PLC (2016-2018) and EveryWare Global, Inc. (2015-2016).

2021 PROXY STATEMENT | 13

Independent Director
Director since 2018

Committee
Memberships:

• Audit (Chair)
• Innovation and
Technology

JACK LAZAR, Age 55

Key Qualifications:

• Strong financial, technological and operational expertise
• Experienced technology company executive and consultant
• Expertise in best practices for a public company on a global scale

Other Current Public Company Directorships:

• Box, Inc.
• Casper Sleep Inc.
• Silicon Laboratories Inc.
• ThredUp Inc.

Background

Mr. Lazar has been an independent business consultant since March 2016. From January
2014 to March 2016, he served as the chief financial officer of GoPro, Inc., a provider of
wearable and mountable capture devices. From January 2013 to January 2014, he was an
independent business consultant. From May 2011 to January 2013, Mr. Lazar served as
senior vice president, corporate development and general manager of Qualcomm Atheros,
Inc., a developer of communications semiconductor solutions. From September 2004 to May
2011, Mr. Lazar served in a variety of roles at Atheros Communications, most recently as
Atheros’ chief financial officer and senior vice president of corporate development. Mr. Lazar
is a certified public accountant (inactive) and received his B.S. degree in commerce with an
emphasis in accounting from Santa Clara University. He previously served as a director at
Mellanox Technologies, Ltd (2018-2020), Quantenna Communications (2016-2019) and
TubeMogul, Inc. (2013-2016).

14 | 2021 PROXY STATEMENT

Our Governance Framework

Our corporate governance framework is a set of principles, guidelines and practices that support strong
performance and long-term value creation for our shareholders. Our commitment to good corporate governance is
integral to our business and reflects not only regulatory requirements, NYSE listing standards and broadly
recognized governance practices, but also effective leadership by our senior management team and oversight by
our Board.

Our Board is committed to maintaining the highest standards of corporate governance. Our Board is guided by
our Corporate Governance Guidelines, which address director responsibilities, director skills and characteristics,
memberships on other boards, director access to management and other employees, director orientation and
continuing education, director retirement and the annual performance evaluations of the Board and Committees.
Because corporate governance practices evolve over time, our Board will review and approve our Corporate
Governance Guidelines, Committee charters and other governance policies at least once a year and update them
as necessary and appropriate.

Our Board and Culture

Our Board is deeply engaged, provides informed and meaningful guidance and feedback, and maintains an open
dialogue with management based on a clear understanding of our strategic plans. At each Board meeting, we
review components of our long-term strategy with our directors and engage in constructive dialogue which our
leadership team embraces. Our directors have full and free access to our officers and employees to address
questions, comments or concerns. Additionally, the Board and Committees have the power to hire independent
legal, financial or other advisors without approval from, or consultation with, Resideo management.

Our Board also takes an active role in ensuring we embrace “best practices” in corporate governance. The partnership
and oversight of a strong and multi-faceted Board with diverse perspectives rooted in deep experience in global
business, finance, technology and strategy are essential to creating long-term shareholder value.

Corporate Governance Overview

Presented below are some highlights of our corporate governance program. You can find details about these and
other corporate governance policies and practices within this Proxy Statement.

KEY GOVERNANCE PRACTICES

CORPORATE GOVERNANCE
GUIDELINES

• Our Corporate Governance Guidelines have been designed to assist the Board in the
exercise of its duties and responsibilities to our Company. They reflect the Board’s
commitment
the Board and
management levels with a view to achieving our strategic objectives.

the effectiveness of decision-making at

to monitor

• The guidelines are reviewed annually and subject to modification by the Board at any

time.

INDEPENDENT
BOARD

• 8 of our 10 directors are independent as defined by the listing standards of the NYSE.
• Mr. Fradin is a former employee of Honeywell. Mr. Geldmacher is a management director.

BOARD
COMPOSITION

• Currently, the Board has fixed the number of directors at 10.
• The Board will regularly assess its performance and can adjust the number of directors

according to the needs of the Board and the Company.

• As shown under “Director Qualifications and Skills” beginning on page 7 and in the
biographies of the directors beginning on page 8, our Board has a diverse mix of skills,
experience and backgrounds that support our growth and commercial strategy.

2021 PROXY STATEMENT | 15

KEY GOVERNANCE PRACTICES

LEAD INDEPENDENT
DIRECTOR

• The Board has appointed Mr. Teich as Lead Independent Director. Mr. Teich
possesses the attributes that the Board believes will ensure independent oversight of
management. See “Board Leadership Structure” on page 16 for additional information.

• The Board consists of five standing committees:

• Audit,
• Compensation and Human Capital Management,
• Nominating and Governance,
• Finance, and
• Innovation and Technology.

BOARD
COMMITTEES

MEMBERSHIPS ON
OTHER BOARDS

the Board formed a special committee,

the Strategic & Operational
• In late 2019,
Committee,
including our operational and
financial review and the CEO transition. Effective December 3, 2020, the committee
was dissolved following completion of its work.

transformation efforts,

to oversee our

• Each of the Audit, Compensation and Human Capital Management, and Nominating

and Governance Committees is composed entirely of independent directors.

• Each Board Committee has a written charter that will be reviewed and re-assessed annually.
• Each Committee charter is posted and available on our Investor Relations website at

investor.resideo.com.

• Under our Corporate Governance Guidelines, directors who serve as chief executive
officers of public companies should not serve on more than three public company
boards (including their own); provided, however,
to the
Company’s CEO, such CEO may not sit on more than two public company boards
(including service on the Company’s Board).

that solely with respect

• Other directors should not serve on more than five public company boards (including

service on our Board).

BOARD DIVERSITY

• Three of our 10 Board members are women and one of our Board members is racially/
ethnically diverse. The Nominating and Governance Committee actively considers
diversity when evaluating new candidates.

ROBUST RISK OVERSIGHT

• Our full Board is responsible for risk oversight, and has designated committees to have
particular oversight of certain key risks. Our Board oversees management as it fulfills its
responsibilities for the assessment and mitigation of risks and for taking appropriate risks.

BOARD AND COMMITTEE
SELF-EVALUATION

• The Board conducts an annual self-evaluation led by the Nominating and Governance
Committee to determine whether it and its committees are functioning effectively and to
solicit feedback from directors as to whether the Board is continuing to evolve and be
refreshed in a manner that serves the needs of the Company.

MAJORITY VOTING OF
DIRECTORS

• Our By-Laws provide for majority voting in uncontested elections of directors. Any
directors standing for re-nomination to the Board shall agree to submit an irrevocable
resignation effective upon that director’s failure to receive a majority vote and the
acceptance of the resignation by the Board.

INTEGRITY & COMPLIANCE
PROGRAM

• The Audit Committee regularly reviews the Company’s integrity and compliance
program and scorecard, and the Nominating & Governance Committee provides
oversight of the Company’s policies related to its Code of Conduct.

• The Company provides several mechanisms for employees and third parties to report
concerns (including anonymously), enforces a strict non-retaliation policy, and ensures
prompt, thorough and objective investigations.

• All employees are required to complete integrity and compliance training, and the
Company provides comprehensive training on additional key compliance topics,
available in over 15 languages.

• Regional

integrity & compliance councils meet quarterly to discuss key compliance

topics and to provide feedback to the integrity & compliance program.

16 | 2021 PROXY STATEMENT

OVERSIGHT OF ESG AND
HUMAN CAPITAL
MANAGEMENT

BOARD OVERSIGHT OF
POLITICAL
CONTRIBUTIONS

PROXY ACCESS

KEY GOVERNANCE PRACTICES

• Our Nominating and Governance Committee oversees our role as a responsible

corporate citizen, including key aspects of our ESG programs.

• Our Compensation and Human Capital Management Committee oversees our human
capital management, including diversity, equity and inclusion. Management regularly
reports to the committee regarding diversity, equity and inclusion initiatives and our total
rewards philosophy, and going forward the committee will further oversee our plans,
policies and programs related to hiring, development and retention.

• The Nominating and Governance Committee oversees our policies and practices

relating to political contributions.

• Subject to certain terms and conditions, our By-Laws provide that shareholders who
have maintained continuous qualifying ownership of at least 3% of our outstanding
common stock for at least three years may use our annual meeting proxy statement to
nominate a number of director candidates not to exceed the greater of two candidates
or 20% of the number of directors then in office.

SUCCESSION
PLANNING

• Our Board oversees and annually reviews leadership development and assessment
initiatives, as well as short- and long-term succession plans for the CEO and other
senior management.

HEDGING AND
PLEDGING
PROHIBITIONS

• All of our directors, officers and employees are prohibited from engaging in short sales
of Resideo securities and selling or purchasing puts or calls or otherwise trading in or
writing options on Resideo securities and using certain financial instruments (including
forward sale contracts, equity swaps, collars and exchange funds), holding securities in
margin accounts or pledging Resideo securities as collateral, in each case, that are
designed to hedge or offset any decrease in the market value of Resideo securities.

STOCK OWNERSHIP
GUIDELINES

• We have meaningful stock ownership guidelines:

• CEO: 6x base salary
• Other Executive Officers: 3x base salary
• Non-employee directors: 5x annual cash retainer
• Five-year period from appointment or election to meet the ownership requirement

Our Certificate of Incorporation, By-Laws, Committee Charters, Corporate Governance Guidelines and Code of Business
Conduct are available on our Investor Relations website at investor.resideo.com. Paper copies of these documents can be
obtained by writing to Resideo Technologies, Inc., 901 E. 6th Street, Austin, TX 78702, Attention: Corporate Secretary.

Board Leadership Structure

The Company’s current Board leadership structure consists of a non-executive Chairman of the Board, and,
because the Chairman is not independent due to his prior employment with Honeywell, a Lead Independent
Director who was appointed by the independent directors of the Board. The Board believes the current structure
of separating the roles of Chairman and CEO, as well as having a Lead Independent Director, allows for
alignment of corporate governance with the interests of shareholders. The Board believes that this structure
allows our CEO to focus on operating and managing the Company, leverages our Chairman’s experience in
guidance and oversight, and ensures overall
independence of the Board through clearly defined roles and
responsibilities of the Lead Independent Director. While the Board believes that this structure currently is in the
best interests of Resideo and its shareholders, it does not have a policy with respect to separating the roles of
Chairman and CEO and appointing a Lead Independent Director if the Chairman is independent and could adjust
the structure in the future as it deems appropriate.

2021 PROXY STATEMENT | 17

Lead Independent Director

The Board has determined that Mr. Fradin, a former employee of Honeywell, may not currently be independent
and has appointed Mr. Teich as the Lead Independent Director in accordance with our Corporate Governance
Guidelines. In electing Mr. Teich, the independent directors of the Board considered Mr. Teich in light of the
following selection criteria:

• Qualifies as independent, in accordance with relevant listing standards;

• Able to commit the time and level of engagement required to fulfill the substantial responsibilities of the role; and

• Possesses effective communication skills to facilitate discussions among members of the Board, including

among the independent directors, Mr. Geldmacher and Mr. Fradin, and engage with key stakeholders.

As the Lead Independent Director, Mr. Teich has the following duties and responsibilities:

• Review Board meeting agendas and Board meeting schedules to ensure there is sufficient

time for

discussion of all agenda items;

• Provide input regarding presentation materials and other written information provided to directors for Board meetings;

• Preside at all meetings at which the Chairperson is not present

including executive sessions of

the

independent directors;

• Be available for consultation and direct communications with the Company’s shareholders; and

• Perform such other duties as the Board may determine from time to time.

Director Independence

Providing objective, independent judgment is at the core of the Board’s oversight function. The Nominating and
Governance Committee conducts an annual review of the independence of the directors and reports its findings to
the full Board. The Board has affirmatively determined that all non-employee directors, other than Mr. Fradin who
is a former employee of Honeywell, satisfy the independence criteria in the applicable NYSE listing standards and
SEC rules (including the enhanced criteria with respect
the Audit Committee and the
Compensation and Human Capital Management Committee). Regarding Mr. Fradin, the Board considered that
more than three years have elapsed since Mr. Fradin was employed by Honeywell, but acknowledges that other
relationships described in this Proxy Statement currently suggest that Mr. Fradin may not be fully independent.

to members of

For a director to be considered independent, the Board must determine that the director does not have any material
relationships with Resideo, either directly or as a partner, shareholder or officer of an organization that has a
relationship with Resideo, other than as a director and shareholder. Material relationships can include vendor, supplier,
consulting, legal, banking, accounting, charitable and family relationships, among others. In addition to Mr. Fradin,
Mr. Geldmacher as an employee of Resideo, does not satisfy the independence criteria described below.

Criteria for Director Independence

The Board considered all relevant facts and circumstances in making its determination that all of our directors are
independent other than Mr. Fradin and Mr. Geldmacher, including the following:

• No such director or nominee receives any direct compensation from Resideo other than under the

non-employee director compensation program described beginning on page 25.

• No immediate family member (within the meaning of the NYSE listing standards) of any such director or

nominee is an employee of Resideo or otherwise receives direct compensation from Resideo.

• No such director or nominee is affiliated with Resideo or any of its subsidiaries or affiliates.

• No such director or nominee is an employee of Resideo’s independent accountants and no such director or
nominee (or any of their respective immediate family members) is a current partner of Resideo’s independent
accountants, or was within the last three years, a partner or employee of Resideo’s independent accountants
and personally worked on Resideo’s audit.

18 | 2021 PROXY STATEMENT

• No such director or nominee is a member, partner or principal of any law firm, accounting firm or investment

banking firm that receives any consulting, advisory or other fees from Resideo.

• No Resideo executive officer is on the compensation committee of the board of directors of a company that
their respective immediate family

employs any of our non-employee directors or nominees (or any of
members) as an executive officer.

• No such director or nominee (or any of their respective immediate family members) is indebted to Resideo, nor is

Resideo indebted to any such director or nominee (or any of their respective immediate family members).

• No such director or nominee serves as an executive officer of a charitable or other tax-exempt organization

that received contributions from Resideo.

• While a non-employee director’s or nominee’s service as an outside director of another company with which
Resideo does business would generally not be expected to raise independence issues, the Board also
considered those relationships and confirmed the absence of any material commercial relationships with any
such company. Specifically, those commercial relationships were in the ordinary course of business for
Resideo and the other companies involved and were on terms and conditions available to similarly situated
customers and suppliers.

The above information was derived from Resideo’s books and records and responses to questionnaires
completed by the directors and officers in connection with the preparation of this Proxy Statement.

In assessing Dr. Yusuf’s independence, the Board considered that, in the ordinary course of business, the
Company purchases products and services from IBM, Dr. Yusuf’s employer. These transactions were entered into
before Dr. Yusuf joined the Board, and he has no personal involvement in them, nor does he derive any material
benefit from them. The amounts involved are immaterial to both the Company and IBM.

Committees of the Board

Our Board consists of
five standing Committees: Audit, Compensation and Human Capital Management,
Nominating and Governance, Finance and Innovation and Technology. As noted above, a special committee, the
Strategic & Operational Committee, was dissolved effective December 3, 2020, upon completion of its work
overseeing our transformation review and CEO transition. The Strategic & Operational Committee met 21 times
during 2020. The Board has adopted written charters for each Committee, which are available on our Investor
Relations website at
investor.resideo.com. All Board members are invited to attend the meetings of each
Committee, except as restricted by independence standards.

The following table sets forth the Board Committees and the current members of each of the Committees.

Roger Fradin

Jay Geldmacher

Paul Deninger

Cynthia Hostetler

Brian Kushner

Jack Lazar

Nina Richardson

Andrew Teich

Sharon Wienbar

Kareem Yusuf

2020 Meetings

Independent

Audit

Compensation
and Human
Capital
Management

Nominating
and
Governance

Innovation
and
Technology

Finance

Member

Member

Member

Member

Chair

Chair

Member

Member

Member

Member

Member

Member

Member

Chair

Chair

Member

Member

Member

Chair

Member

5

7

6

32

3

2021 PROXY STATEMENT | 19

Each of the Audit, Compensation and Human Capital Management and Nominating and Governance Committees
consists solely of directors who have been determined by the Board to be independent in accordance with SEC
independence standards (including the
regulations, NYSE listing standards and the Company’s director
heightened independence standards and considerations for members of the Audit and Compensation and Human
Capital Management Committees).

COMMITTEE

AUDIT COMMITTEE

Jack Lazar, Chair
Paul Deninger
Brian Kushner

RESPONSIBILITIES

• Appoint and recommend to the shareholders for approval the firm to be engaged as the Company’s
independent auditor and be directly responsible for the compensation, retention and oversight of the
independent auditor,
including the resolution of disagreements between management and the
independent auditor regarding financial reporting;

• Review the results of each external audit and other matters related to the conduct of the audit and
advise the Board on whether it recommends that the audited financial statements be included in the
Annual Report on Form 10-K;

• Review with management and the independent auditors, prior to filing, the interim financial results to

be included in quarterly reports on Form 10-Q;

• Evaluate the independent auditor’s performance at least annually;
• Approve all non-audit engagements with the independent auditor;
• Review reports of the independent auditor and the chief internal auditor related to the adequacy of
the Company’s internal accounting controls, disclosure processes and its procedures designed to
ensure compliance with laws and regulations;

• Consider and review, in consultation with the independent auditor and the chief internal auditor, the

scope and plan for forthcoming external and internal audits;
• Review annually the performance of the internal audit group;
• Review management’s assessment of the effectiveness of the Company’s internal control over

financial reporting;

• Review, approve and establish procedures for the receipt, retention and treatment of complaints
received by the Company regarding accounting, internal accounting controls, auditing matters and
for the confidential, anonymous submission by employees of concerns regarding questionable
accounting or auditing matters or other legal, ethical, reputational or regulatory concerns;
• Produce the annual Report of the Audit Committee included in the Proxy Statement; and
• Oversee major financial risks and enterprise exposures and risk assessment and risk management

policies.

Each member of the Audit Committee is an independent director under applicable SEC rules and NYSE listing standards and is “financially
literate” under NYSE listing standards. The Board has determined that Messrs. Lazar, Deninger and Kushner each qualify as an “audit
committee financial expert” under applicable SEC rules. In addition to Resideo, Mr. Lazar serves on the audit committee of three other
public reporting companies. The Board has determined that Mr. Lazar’s simultaneous service on these other boards does not impair his
ability to serve effectively on the Company’s Audit Committee.

COMPENSATION AND
HUMAN CAPITAL
MANAGEMENT
COMMITTEE

Sharon Wienbar, Chair
Nina Richardson
Andrew Teich

• Review and approve the corporate goals and objectives relevant to the compensation of the CEO,
evaluate the CEO’s performance relative to these goals and objectives and determine and approve
the CEO’s compensation level;

• Review and approve the individual goals and objectives of the other executive officers and set the

annual salary and other remuneration of the executive officers;

• Periodically review the operation and structure of the Company’s compensation programs;
• Review proposals for and determine total share usage under the Company’s equity compensation

programs;

• Oversee the Company’s plans, policies and programs related to hiring, development and retention of

talent;

• Review or take such action in connection with the bonus, stock, retirement and other benefit plans of

the Company and its subsidiaries;

• Establish and review annual stock ownership guidelines applicable to directors and senior

management;

• Review and discuss with management

the Compensation Discussion and Analysis and other

executive compensation disclosure included in the Proxy Statement;

• Assist the Board in oversight of the Company’s policies and strategies relating to human capital

management, including diversity, equity and inclusion;

• Produce the annual Compensation and Human Capital Management Committee Report included in

the Proxy Statement; and

• Exercise sole authority to retain and terminate a compensation consultant, as well as to approve the
consultant’s fees and other terms of engagement. See “Oversight of Compensation Consultant” on
page 20 regarding the Compensation and Human Capital Management Committee’s engagement of
a compensation consultant.

The Compensation and Human Capital Management Committee may form and delegate its authority to subcommittees and management,
when appropriate, including delegation to the CEO to determine and approve annual
incentive and long-term incentive awards for
non-executive employees of the Company as prescribed by the Compensation and Human Capital Management Committee. For more
information on the responsibilities and activities of the Compensation and Human Capital Management Committee, including its processes
for determining executive compensation, see “Compensation Discussion and Analysis” beginning on page 39.

20 | 2021 PROXY STATEMENT

COMMITTEE

NOMINATING AND
GOVERNANCE
COMMITTEE

Nina Richardson, Chair
Cynthia Hostetler
Andrew Teich
Sharon Wienbar

FINANCE COMMITTEE

Paul Deninger, Chair
Roger Fradin
Cynthia Hostetler
Brian Kushner

INNOVATION AND
TECHNOLOGY
COMMITTEE

Andrew Teich, Chair
Paul Deninger
Roger Fradin
Brian Kushner
Jack Lazar
Kareem Yusuf

RESPONSIBILITIES

• Make recommendations to the Board concerning size, composition and organization of the Board,
qualifications and criteria for election to the Board, nominees to be proposed by the Company for
election to the Board, retirement from the Board, whether to accept any resignation tendered by a
director and Board Committee assignments;

• Actively seek individuals qualified to become Board members and recommend them to the full Board
including those suggested or

including evaluating all potential candidates,

for consideration,
nominated by third parties;

• Consider director candidates holistically to ensure a diversity of perspectives,

taking into

consideration factors such as skills, experience, gender, ethnicity, race, nationality and age;

• Make recommendations to the Board on whether to include disclosures in the Proxy Statement on

director independence, governance and director nomination matters;

• Oversee the Company’s new director orientation program and continuing education program for

incumbent directors;

• Review and reassess the adequacy of the Company’s Corporate Governance Guidelines;
• Oversee and report to the Board on the Company’s compliance with its programs relating to the
Code of Business Conduct, and the Company’s role as a responsible corporate citizen, including its
ESG programs; and

• Oversee the annual performance review of the Board and its Committees.

• Review matters related to the Company’s capital structure and allocation,

financial condition,
leverage and financial strategies, interest rate risk, expense management, strategic investments and
dispositions such as significant mergers, acquisitions, divestitures,
joint ventures, real estate
purchases and other debt and equity investments;

• Consider, review and recommend to the Board any Company dividend and share repurchase

policies and programs;

• Approve the Company’s derivatives and hedging policies and strategies for managing interest rate

and foreign exchange rate exposure;

• Review the Company’s investment policies and practices, credit ratings and ratings strategy;
• Review the Company’s investor relations strategy; and
• Review the types of information to be disclosed in connection with earnings releases and earnings

guidance provided to analysts and rating agencies.

• Facilitate the Board’s oversight, review, discussion and understanding of the Company’s major

technology and innovation strategies and plans in the following key areas:
– investments in technology and software;
– development and execution of technology strategies;
– overall strategy, effectiveness and risk profile of its product technology and software cybersecurity

program;

– technology trends with significant impacts on our business; and
– research and development operations.

Compensation and Human Capital Management Committee Matters

Compensation and Human Capital Management Committee Interlocks and Insider Participation
No current member of the Compensation and Human Capital Management Committee has served as one of our
officers or employees at any time. None of our executive officers serves as a member of the compensation
committee of any other company that has an executive officer serving as a member of our Compensation and
Human Capital Management Committee or Board.

Oversight of Compensation Consultant
The Compensation and Human Capital Management Committee has sole authority to retain a compensation
consultant to assist the Compensation and Human Capital Management Committee in the evaluation of director, CEO
or senior management compensation, but only after considering all factors relevant to the consultant’s independence
from management. In addition, the Compensation and Human Capital Management Committee is directly responsible
for approving the consultant’s compensation, evaluating its performance and terminating its engagement.

The Compensation and Human Capital Management Committee has retained Frederic W. Cook & Co. (“FW
Cook”) as its independent compensation consultant to assist the Compensation and Human Capital Management
Committee with the design of our executive compensation programs as well as to provide objective advice on
compensation practices and the competitive landscape for the compensation of Resideo’s executive officers. FW

2021 PROXY STATEMENT | 21

Cook reports to the Compensation and Human Capital Management Committee, has direct access to
Compensation and Human Capital Management Committee members, interacts with Resideo management when
necessary and appropriate and attends Compensation and Human Capital Management Committee meetings
either in person or by telephone. FW Cook provides services only to the Compensation and Human Capital
Management Committee as an independent consultant and does not have any other consulting engagements
with, or provide any other services to, Resideo. The independence of FW Cook has been assessed according to
factors stipulated by the SEC and the Compensation and Human Capital Management Committee concluded that
no conflict of interest exists that would prevent FW Cook from independently advising the Compensation and
Human Capital Management Committee.

FW Cook compiles information and provides advice regarding the components and mix (short-term/long-term;
fixed/variable; cash/equity) of the executive compensation programs of Resideo and its peer group (see page 42
for further details regarding the compensation peer group) and analyzes the relative performance of Resideo and
the compensation peer group with respect to the financial metrics generally used in the programs. FW Cook also
provides information regarding emerging trends and best practices in executive compensation. The
Compensation and Human Capital Management Committee also received general advice from FW Cook in 2020
and 2021 regarding the terms of the severance and transition agreements entered into with Resideo’s executive
officers.

Compensation Input from Senior Management
The Compensation and Human Capital Management Committee considers input from senior management in making
determinations regarding the overall executive compensation program and the individual compensation of
the
executive officers. As part of Resideo’s annual planning process, the CEO, CFO, and Chief Human Resources Officer
develop targets for Resideo’s incentive compensation programs and present them to the Compensation and Human
Capital Management Committee. These targets are reviewed by the Compensation and Human Capital Management
Committee to ensure alignment with our strategic and annual operating plans, taking into account the targeted year-
over-year and multi-year improvements as well as identified opportunities and risks. The CEO does not provide
recommendations on his own compensation. Unless otherwise set by negotiated offer terms, the CEO recommends
base salary adjustments and cash and equity incentive award levels for Resideo’s other executive officers. The
recommendations of the CEO are based on performance appraisals (including an assessment of the achievement of
pre-established financial and non-financial management objectives)
together with a review of supplemental
performance measures and prior compensation levels relative to performance. The CEO presents to the
Compensation and Human Capital Management Committee and the full Board his evaluation of each executive
officer’s contribution and performance over the past year, strengths and development needs and actions and presents
to the full Board succession plans for each of the executive officers.

The Board’s Role in Risk Oversight
The Board is actively engaged in overseeing and reviewing the Company’s strategic direction and objectives,
taking into account (among other considerations) Resideo’s risk profile and exposures. It is management’s
responsibility to manage risk as overseen and assessed by the Board. The Board receives regular updates on
risk exposures and there is open communication between management and the directors. The Company has
established processes to report and monitor for material risks applicable to the Company. The Board oversees
these reporting processes and will review annually Resideo’s enterprise risk management programs.

The Board as a whole has responsibility for risk oversight, including succession planning relating to the CEO and
risks relating to the competitive landscape, strategy, business conditions and capital requirements of
the
Company. The Committees of the Board also oversee Resideo’s risk profile and exposures relating to matters
within the scope of their authority. The Board regularly receives detailed reports from the Committees regarding
risk oversight in their areas of responsibility.

The Audit Committee discusses the Company’s risk profile, risk management, and exposure (and Resideo’s policies
relating to the same) with management, the internal auditors and the independent auditors. Such discussions include
the Company’s major financial risk exposures and the steps management has taken to monitor and control these
exposures. The Audit Committee is also charged with oversight of Resideo’s Integrity & Compliance program and risks
relating to enterprise-wide cybersecurity, including review of the state of the Company’s cybersecurity program,
emerging cybersecurity developments and threats and the Company’s strategy to mitigate cybersecurity risks.

22 | 2021 PROXY STATEMENT

The Compensation and Human Capital Management Committee considers risks related to the attraction and
retention of talent and the design of compensation programs and incentive arrangements. The Compensation and
Human Capital Management Committee periodically undertakes a review of Resideo’s incentive structure to avoid
encouraging material risk taking through financial incentives.

The Nominating and Governance Committee considers risks related to the Company’s reputation,
environmental and sustainability matters, health and safety issues, equal employment opportunity, anti-
harassment matters and community/government relations. The Nominating and Governance Committee also
oversees succession planning for the Board and the appropriate assignment of directors to the Board Committees
for risk oversight and other areas of responsibilities.

The Finance Committee considers risks related to the Company’s capital structure, capital allocation decisions,
financial condition,
interest rate risk, expense management and strategic
investments and dispositions.

leverage and financial strategies,

The Innovation and Technology Committee considers risks related to the Company’s overall technology and
innovation strategies and its product technology and software cybersecurity program.

While it was in effect during 2020, the Strategic & Operational Committee considered risks related to the
Company’s product and market strategy and oversight related to the CEO transition period and the Company’s
management of the COVID-19 pandemic related health and safety and business continuity matters.

Enterprise Risk Management Program
As a part of its overall risk management strategy, the Company, with advice from the Audit Committee, has
adopted an Enterprise Risk Management (“ERM”) framework consisting of enhancements to our ability to manage
uncertainty and mitigate risk as we drive shareholder value creation. The ERM framework is being deployed to
create a robust risk management program that is aligned with the Company’s strategic and business objectives
based on an enterprise-wide “top down” and “bottom up” view of commercial, strategic, legal, compliance,
cybersecurity and reputational risks. The ERM program is overseen and governed by the Audit Committee and
managed by members of senior management. Working with the ERM program management team, the Board and
the Audit Committee regularly assess the overall risks applicable to the Company, its businesses and functions as
well as management action plans to mitigate or minimize the risks identified, providing the Audit Committee and
the full Board with visibility into the risks that impact us and the plans to mitigate them.

Nominating Board Candidates – Procedures and Qualifications
Minimum Qualifications for Director Nominees and Board Member Attributes

Board Composition, Characteristics and Skills

Collectively,
the Board must be capable of effectively overseeing risk management, capital allocation and
leadership succession. In addition, the composition of the Board, as well as the perspective and skills of its
individual members, needs to align with the Company’s growth and commercial strategy. Board composition and
the members’ perspectives and skills should evolve at an appropriate pace to meet the challenges of the
Company’s changing commercial and strategic goals. The identification and evaluation of director candidates is
an essential part of this process.

The Nominating and Governance Committee has primary responsibility for reviewing with the Board, on an annual
basis, the requisite skills and characteristics of Board members, as well as the composition of the Board as a
whole. This assessment
independence, procedures for shareholder
suggestion or nomination of candidates for the Board and any requirements of applicable law or listing rules.

includes a consideration of director

While the Company’s Corporate Governance Guidelines do not prescribe diversity standards, as a matter of
practice, the Nominating and Governance Committee considers diversity in the context of the Board as a whole
the skills, experience, gender, ethnicity, race, nationality and age of current and
and takes into account
prospective directors to facilitate Board deliberations that reflect a broad range of perspectives. The Board
believes that increased heterogeneity leads to better governance. The Nominating and Governance Committee is
dedicated to actively seeking to recruit director candidates with diverse characteristics and attributes who satisfy
the Board’s nomination criteria and will contribute to the collaborative culture of the Board.

2021 PROXY STATEMENT | 23

Identifying and Recruiting New Members of the Board

The Nominating and Governance Committee shall actively seek individuals qualified to become directors.
Through discussions with the Chairman, Lead Independent Director, CEO and other Board members, specific skill
sets, experience and knowledge important for new Board members will be identified and prioritized in accordance
with the procedures set forth in the Nominating and Governance Committee Charter, the Company’s Corporate
Governance Guidelines, organizational documents and applicable law. Potential candidates meeting these criteria
then will be identified either by professional
reputation or existing Board members.
Candidates are interviewed by the Chairman, CEO, Chair of the Nominating and Governance Committee, and
other members of the Board, as appropriate, to ensure that candidates not only possess the requisite skills and
characteristics but also the personality, leadership traits, work ethic and independence to effectively contribute as
a member of the Board. On successful completion of this process, the Nominating and Governance Committee
will recommend the proposed candidate to the Board and the Board may nominate the successful candidate for
election to the Board at
the annual meeting of shareholders or such other time as the Board determines
appropriate.

recruiting agencies,

The Nominating and Governance Committee has the sole authority to retain and terminate any search firm to be
used to identify director candidates and has sole authority to approve the search firm’s fees and other retention
terms. Search firms retained by the Nominating and Governance Committee shall be provided guidance as to the
the Board is then seeking. The Nominating and
particular experience, skills or other characteristics that
Governance Committee has retained third-party search firms to identify potential director candidates and directed
the firms to ensure that the pool of candidates included women and other diverse candidates. The Nominating
and Governance Committee may also retain other external advisors, including for the purposes of performing
background reviews of potential candidates.

Resideo’s current Board members were either identified through a nationally-recognized search firm or were
recommended by an existing member of the Board. Dr. Yusuf joined the Board in 2021. Dr. Yusuf was identified
as a potential director candidate by a search firm retained by the Nominating and Governance Committee to
identify and assess potential director candidates.

General Criteria

In addition to the specific criteria and priorities developed collectively, director candidates are considered by the
Nominating and Governance Committee in light of a range of more general criteria:

• Exemplification of the highest standards of personal and professional integrity

• Experience and industry background that align with the Company’s strategic and business objectives

• Potential contribution to the composition, diversity and culture of the Board

• Age, educational background and relative skills and characteristics

• Ability and willingness to constructively challenge management through active participation in Board and

Committee meetings and to otherwise devote sufficient time to Board duties

Shareholder Recommendations for Director Nominees

Any shareholder wishing to recommend a candidate for director should submit the recommendation in writing to
Resideo Technologies, Inc., Nominating and Governance Committee, 901 E. 6th Street, Austin, TX 78702,
Attention: Corporate Secretary. The written submission should comply with all requirements set forth in the
Company’s Certificate of Incorporation and By-Laws. The Nominating and Governance Committee will consider
all candidates recommended by shareholders who comply with the foregoing procedures and satisfy the minimum
qualifications for director nominees and Board member attributes.

Advance Notice Director Nominations

Resideo’s By-Laws provide that any shareholder entitled to vote at an annual meeting of shareholders may
nominate one or more director candidates for election at that annual meeting by following certain prescribed
procedures. To be timely, the shareholder must provide written notice of the shareholder’s intent to make such a
nomination or nominations to Resideo’s Corporate Secretary not less than 90 days nor more than 120 days prior
to the first anniversary date of the immediately preceding annual meeting, except as otherwise provided in our

24 | 2021 PROXY STATEMENT

By-Laws. The notice must contain all of the information required in our By-Laws. Any such notice must be sent to
Resideo Technologies, Inc., 901 E. 6th Street, Austin, TX 78702, Attention: Corporate Secretary. For the 2022
annual meeting of shareholders, such notice must be delivered to the Corporate Secretary no earlier than
February 9, 2022 and no later than March 11, 2022.

Proxy Access Director Nominations

In addition to advance notice procedures, our By-Laws also include provisions permitting, subject to certain terms
and conditions set forth therein, shareholders who have maintained continuous qualifying ownership of at least
3% of our outstanding common stock for at least three years to nominate a number of director candidates not to
exceed the greater of two candidates or 20% of the number of directors then in office who will be included in our
annual meeting proxy statement. Shareholders who wish to nominate a proxy access candidate must follow the
procedures described in our By-Laws. Proxy access candidates and the shareholder nominators meeting the
qualifications and requirements set forth in our By-Laws will be included in the Company’s proxy statement and
ballot. To be timely, a shareholder’s proxy access notice must be delivered to our principal executive offices,
Resideo Technologies, Inc., 901 E. 6th Street, Austin, TX 78702, Attention: Corporate Secretary, no less than 120
days and no more than 150 days prior to the first anniversary date that we commenced mailing of our definitive
proxy statement (as stated in such proxy statement) for the immediately preceding annual meeting, except as
otherwise provided in the By-Laws. For the 2022 annual meeting, such notice must be delivered to our principal
executive offices no earlier than November 24, 2021 and no later than December 24, 2021.

Director Onboarding and Continuing Education

Under our Corporate Governance Guidelines, all new directors participate in an orientation program upon joining
the Board. Orientation includes presentations by senior management
to familiarize our new directors with
Resideo’s strategic plans, financial statements and key issues, policies and practices and materials pertaining to
its Committees, corporate governance policies and practices and the Company’s businesses,
the Board,
functions,
the Company’s expense, seminars,
conferences and other continuing education programs designed for directors of public companies.

initiatives and processes. Board members may attend, at

Board Meetings and Attendance
The Board met nine times in 2020. Each director attended at least 89% of the meetings of the Board and
Committees on which the director served. Though we have no specific policy regarding director attendance at
annual meetings of shareholders, our directors are expected to attend. All of the then-serving directors attended
our 2020 annual meeting of shareholders.

Board and Committee Evaluations
As part of the Board’s commitment to good governance, the Board conducts an annual process to assess the
effectiveness of the full Board and the operations of its Committees. The Nominating and Governance Committee
will oversee the evaluation of the Board as a whole and its Committees and solicit feedback from directors as to
whether the Board is continuing to evolve and to be refreshed in a manner that serves our business and strategic
needs. After distribution of the self-evaluation materials to directors, the Nominating and Governance Committee
will receive comments from all directors and report to the Board, identifying areas for improvement in the
performance of the Board and its Committees. The Nominating and Governance Committee intends to retain an
external third-party to facilitate the evaluation process at least once every three years.

The Nominating and Governance Committee will annually review the scope and content of the self-evaluation to
ensure it is contemporary, appropriate for the needs of the Company and that actionable feedback is solicited on
the operation and effectiveness of the Board and its Committees.

Before recommending the re-nomination of a slate of incumbent directors for an additional term, the Nominating
and Governance Committee will evaluate whether
incumbent directors possess the requisite skills and
perspective, both individually and collectively, to continue to serve our business and strategic needs. This
assessment will
include members’ qualification as independent, strength of character, judgment and ability to
devote sufficient time to attendance at, and preparation for, Board meetings.

2021 PROXY STATEMENT | 25

Non-Employee Director Compensation

Director Compensation

Our Compensation and Human Capital Management Committee, with assistance from the independent
compensation consultant, periodically reviews and makes recommendations to our Board regarding the form and
amount of compensation for non-employee directors. Directors who are also our employees receive no
compensation for service on our Board.

As described in more detail below, the non-employee directors elected to forego their annual cash retainers
payable for service on the Board for the first quarter of 2020 in support of the Company’s cost cutting initiatives in
response to the COVID-19 pandemic. Near the end of fiscal 2020, the Compensation and Human Capital
Management Committee reviewed the Company’s financial condition and paid a special year-end bonus to
current employees who were previously impacted by COVID-19 salary reductions and furloughs in recognition of
their significant hard work during a challenging year. At the same time, the Compensation and Human Capital
Management Committee approved comparable restorative payments to Board members in an amount equal to
the amount by which the cash retainer payments had been reduced in 2020. Additionally, after completion of its
work, the Strategic & Operational Committee was dissolved, effective December 3, 2020.

We believe that annual compensation for non-employee directors should consist of both a cash component,
designed to compensate members for their service on the Board and its Committees, and an equity component,
designed to align the interests of directors and shareholders. Our non-employee directors generally receive
pro-rated equity grants when they first join the Board.

The table below outlines the current annual compensation program for our non-employee directors.

Board of Directors Annual Cash Compensation

Annual Retainer ($)

Member of the Board of Directors

Chairman of Board—Additional Cash Retainer

Lead Director—Additional Cash Retainer

Board Committee Membership—Additional Cash Retainers:

Audit Committee

Compensation and Human Capital Management Committee

Finance Committee

Nominating and Governance Committee

Innovation and Technology Committee

Chair*

25,000

15,000

10,000

10,000

10,000

Strategic & Operational Committee (dissolved)

360,000**

90,000

175,000

25,000

Member

10,000

7,500

5,000

5,000

5,000

10,000

Committee Chair retainers include the member retainer fees.

*
** Reflects significant time commitment related to oversight of the Company’s comprehensive operational and financial review and CEO transition.

Board of Directors Annual Equity Compensation

Annual Restricted Stock Units (“RSUs”)

Annual Retainer ($)

120,000

Cash elements are paid in quarterly installments in arrears and pro-rated if necessary, including for changes in
Committee service or for partial years of service. The RSUs are granted on the date of each Annual Meeting of
Shareholders and generally vest on the earliest of the first anniversary of the date of grant, the director’s death or
disability, or removal from the Board coincident with the occurrence of a change in control. Directors who join the
Board between Annual Meetings generally receive a pro-rated RSU grant. We do not separately compensate our
directors for attending Board or Committee meetings.

In March 2021, the Compensation and Human Capital Management Committee reviewed market data on director
compensation among the Company’s peer group, recognizing that the Company’s annual director compensation
levels have remained flat since the Spin-Off. Based on its review and conclusion that total director compensation
was below the peer median, the committee recommended, and the Board approved, three changes to director
compensation. The Board approved an increase to the annual equity compensation from $120,000 to $130,000

26 | 2021 PROXY STATEMENT

effective with the awards to be made in connection with the 2021 Annual Meeting of Shareholders, an increase in
the annual cash retainer for the Chair of the Nominating and Governance Committee from $10,000 to $15,000
effective April 1, 2021, and an increase in the annual cash retainer for the Chair of the Compensation & Human
Capital Management Committee from $15,000 to $20,000 effective April 1, 2021.

Director Deferred Compensation Plan

In September 2019, the Compensation and Human Capital Management Committee approved the adoption of the
Resideo Deferred Compensation Plan for Non-Employee Directors (the “Director Deferred Compensation Plan”).
This plan encourages our directors to hold a portion of their compensation in the form of equity or deferred cash,
which can only be monetized at the end of their tenure on the Board or in other limited circumstances. At the
the Compensation and Human Capital Management Committee also permitted non-employee
same time,
directors to defer
their annual equity award in accordance with the terms of our 2018 Stock Plan for
Non-Employee Directors of Resideo Technologies, Inc. (the “Director Stock Plan”).

Prior to the first day of each calendar year beginning on or after January 1, 2020, each non-employee director
may (i) elect to convert all of his or her annual cash retainer fees as well as any annual committee and chair fees
other than reimbursements otherwise payable to him or her by the Company into deferred stock units or deferred
cash pursuant to the Director Deferred Compensation Plan, and (ii) elect to defer payment of his or her annual
equity grant of restricted stock units once the award has vested in accordance with its terms and conditions. Each
deferred stock unit under the Director Deferred Compensation Plan and each vested restricted stock unit that a
non-employee director has elected to defer under the terms of the Director Stock Plan represents the right to
receive one share of our common stock generally on the first day of the seventh calendar month following the
date the non-employee director incurs a separation of service from us.

Other Benefits: Non-employee directors are also provided with $350,000 in business travel accident insurance.

Director Compensation for 2020

In 2020, each non-employee director received his or her annual cash retainer amount in addition to the annual
equity retainer award of RSUs with a grant date fair value of approximately $120,000. Annual equity retainers
generally vest with respect to 100% of the RSUs awarded on the first anniversary of the grant date, subject to
continued service on the Board. Beginning in 2020, each of our non-employee directors has the ability to elect to
defer all of his or her annual cash retainer as well as his or her annual equity retainer award pursuant to the terms
of our Director Deferred Compensation Plan and Director Stock Plan, respectively, as discussed above. The table
below reflects the 2020 compensation paid to our non-employee directors. Dr. Yusuf was not a director for any
portion of 2020 and therefore is not listed in the tables below.

Director Name

Roger Fradin

Paul Deninger

Cynthia Hostetler(2)

Brian Kushner

Jack Lazar

Nina Richardson

Andrew Teich(3)

Sharon Wienbar

Fees Earned or
Paid in Cash
($)

Stock Awards
(1)($)

$275,000

$115,000

$ 51,055

$ 94,126

$128,322

$115,822

$440,537

$116,896

$119,992

$119,992

$148,188

$119,992

$119,992

$119,992

$119,992

$119,992

Total
($)

$394,992

$234,992

$199,243

$214,118

$248,314

$235,814

$560,529

$236,888

(1) The stock award values set forth in the above 2020 Director Compensation Table represent the aggregate grant date fair value of stock
awards computed in accordance with FASB ASC Topic 718. Annual equity retainer awards in the form of RSUs totaling 12,172 shares
were made to non-employee directors on June 8, 2020 with a fair value of $9.858 per share.

(2) Ms. Hostetler received an RSU award for 6,143 shares with a fair value of $4.59 per share upon joining the Resideo Board on March 19,

2020. This award vested in full on June 12, 2020.

(3) Mr. Teich’s fees earned include the retainer payments he received for his service as Chair of the special Strategic & Operational

Committee that was formed in late 2019 and completed its work in December 2020.

2021 PROXY STATEMENT | 27

A more detailed discussion of the assumptions used in the valuation of stock awards made in fiscal year 2020
may be found in Note 18 of the Notes to the Financial Statements in the Company’s Form 10-K for the year ended
December 31, 2020.

Director Name

Roger Fradin

Paul Deninger

Cynthia Hostetler

Brian Kushner

Jack Lazar

Nina Richardson

Andrew Teich

Sharon Wienbar

Outstanding
Equity Awards
as of 12/31/2020
(#)

23,329

23,329

12,172

12,172

23,329

23,329

23,329

23,329

Stock Ownership Guideline for Non-Employee Directors

To further align the interests of directors with the long-term interests of our shareholders, non-employee directors
are required to own, until their separation from service from the Board, at least five times the value of their annual
cash retainer, or $450,000, in our common stock by the fifth anniversary of their appointment to the Board. For
purposes of the guidelines, share ownership includes shares of Resideo common stock, restricted stock units and
deferred stock units. Accordingly, the guidelines align our directors’ economic interests in the performance of the
Company with those of our shareholders.

As of December 31, 2020, all directors, except Ms. Hostetler who joined the Board in 2020 and Dr. Yusuf who
joined the Board in 2021, have met the minimum stock ownership required under our stock ownership guidelines.

Compensatory Arrangement with Former Director and Executive Officer

On January 5, 2020, the Company entered into a letter agreement with Niccolo de Masi, who was a director and
executive officer of the Company until January 6, 2020 and remained an employee until March 13, 2020. In
addition to severance benefits under our Severance Plan for Designated Executive Employees, with enhanced
salary continuation payments of 18 months, Mr. de Masi was also eligible for continued vesting of his
November 18, 2018 restricted stock unit award that he received upon his election as a director and before he
became an executive officer and he was eligible to receive a payment equal to his 2020 target annual incentive
award, pro-rated for the portion of 2020 during which he remained employed, which amount would only
include one-half of the amount tied to the individual performance component. All the severance benefits were
subject to the conditions in the Executive Severance Plan, and the additional benefits were subject to Mr. de
Masi’s compliance with other covenants governing his separation, including a one-year non-competition and
two-year non-solicitation restriction.

28 | 2021 PROXY STATEMENT

Other Executive Officers

In addition to Mr. Geldmacher, whose biographical
information is included above, the following is a list of
individuals serving as executive officers of Resideo as of the date of this Proxy Statement. All of Resideo’s
executive officers have been appointed by the Board and serve at the discretion of the Board and CEO. There are
no family relationships among any of our executive officers.

NAME, AGE,
YEAR FIRST APPOINTED
AN EXECUTIVE OFFICER

Robert Aarnes, 51, 2018

President, ADI
Global Distribution

POSITION

BUSINESS EXPERIENCE

Stephen Kelly, 53, 2018

Executive Vice
President and
Chief Human
Resources Officer

Jeannine Lane, 60, 2018

Executive Vice
President,
General Counsel,
Corporate
Secretary and
Chief Compliance
Officer

Prior to joining the Company, Mr. Aarnes served as president of
Honeywell’s ADI Global Distribution business since January 2017.
Mr. Aarnes served as vice president and general manager of
Honeywell’s ADI North America business from November 2014 to
January 2017. Mr. Aarnes served as vice president of operations of
Honeywell’s ADI North America business from January 2013 to
November 2014. Prior to joining Honeywell, Mr. Aarnes served as
president and chief executive officer of GUNNAR Optiks, LLC, a
company that specializes in developing and manufacturing digital
eyewear,
from September 2008 to November 2012. Mr. Aarnes
received his bachelor’s degree in political science from the United
States Naval Academy and his MBA in management from San Diego
State University.

Prior to joining the Company, Mr. Kelly served as vice president of
Human Resources and Communications for Honeywell’s aerospace
business from 2014 to 2018. Mr. Kelly was the vice president of
Corporate Human Resources, Organizational Development &
Learning at Honeywell from 2013 to 2014. Mr. Kelly joined Honeywell
in 2008 and has served in various human resources leadership
positions for Honeywell’s aerospace business. He was vice president
for Honeywell’s aerospace business’s
of Human Resources
in 2013. Previously, Mr. Kelly was vice
commercial segment
president of Human Resources
for Honeywell’s Aerospace
Defense & Space unit from 2011 to 2013. He was vice president of
Human Resources for Honeywell’s aerospace Engineering &
Marketing unit
to joining Honeywell,
Mr. Kelly was vice president of Human Resources for the Dental
business at Danaher Corporation, a global science and technology
innovator, from 2007 to 2008. Mr. Kelly was Vice President of the
EMEA region and global head of staffing and talent management of
the Industrial Technologies business at Danaher from 2005 to 2007.
to joining Danaher, Mr. Kelly was the head of Human
Prior
Resources for BHA Group,
Inc., a leading global supplier of
replacement parts and services for industrial air pollution control
systems. Mr. Kelly received his bachelor’s degree in personnel
administration from the University of Kansas and a master’s degree
in organizational development from Ottawa University.

from 2008 to 2011. Prior

Prior to joining the Company, Ms. Lane was the Vice President and
General Counsel of Honeywell Homes since January 2018. She was
the Vice President and General Counsel of Honeywell Security and
Fire from 2015 to 2017, Honeywell Fire Business and Honeywell
Safety Business from 2014 to 2015, Honeywell Life Safety Business
from 2013 to 2014 and Honeywell Security from 2004 to 2013.
Ms. Lane holds a bachelor’s degree in political science from SUNY
University at Albany and a Doctorate of Law from Albany Law School.

2021 PROXY STATEMENT | 29

POSITION

BUSINESS EXPERIENCE

Inc., an industrial

Prior to joining the Company, Mr. Merrill served as president of the
Commercial Business Unit and chief marketing officer at FLIR
technology company focused on
Systems,
intelligent sensing solutions, from 2014 until 2020. He was employed
by Samsung Electronics from 2006 until 2014 where he most recently
served as vice president of Samsung’s U.S.
tablet business.
Mr. Merrill began his career in the telecommunications industry with
posts at CenturyLink and Covad Communications. Mr. Merrill
received his bachelor’s degree in English at Wabash College,
master’s of science degree in telecommunications from the University
of Colorado and an MBA from the Harvard Business School.

Ironhawk
Mr. Theodore is the founder and managing director of
Advisory Group, a boutique investment advisory service firm, and has
served in these positions since May 2008, and continues to serve as
managing director. Prior to joining the Company, Mr. Theodore
served as interim chief executive officer of the Consumer Division of
Artesyn Embedded Technologies, a power supply company, from
2019 to 2020. From 2017 to 2019, Mr. Theodore was chief financial
officer and acting chief operating officer of Artesyn’s Asia Pacific
operations. From 2015 to 2017, Mr. Theodore was general manager
of the healthcare services division of Transworld Systems, Inc., a
provider of ARM financial services to the government, education,
healthcare and commercial business segments. Prior
to joining
Transworld Systems, Mr. Theodore held various executive financial
and operational
leadership roles at global manufacturing and
distribution companies. Mr. Theodore received his bachelor’s degree
in accounting from Saint John Fisher College and an MBA from
Owen Graduate School of Management at Vanderbilt University.

Mr. Trunzo most recently served as managing director at Gryphon
Investors, a private equity firm, since October 2019, and he was an
independent consultant advising private equity firms from January
2017 to October 2019. From April 2015 to November 2016,
Mr. Trunzo was executive vice president and CFO of FEI Company, a
microscope technology company, before it was acquired by
ThermoFisher Scientific in September 2016. Prior to that, he served
in leadership roles at FLIR Systems, Inc., an industrial technology
company focused on intelligent sensing solutions, including as senior
vice president and CFO from 2010 to 2015, and as senior vice
president, Corporate Strategy and Development from 2003 to 2010.
Earlier in his career, Mr. Trunzo worked in various capacities at Bank
of America Securities and PNC Bank. Mr. Trunzo received his
bachelor’s degree in economics from the Catholic University of
America and an MBA from the University of Pittsburg. Mr. Trunzo has
also completed Harvard Business School’s Advanced Management
Program.

NAME, AGE,
YEAR FIRST APPOINTED
AN EXECUTIVE OFFICER

Travis Merrill, 45, 2020

Executive Vice
President, Chief
Strategy &
Commercial
Officer

Phillip Theodore, 53, 2020

President,
Products &
Solutions

Anthony L. Trunzo, 58, 2020

Executive Vice
President, Chief
Financial Officer

30 | 2021 PROXY STATEMENT

Our Planet, Our People, Our Purpose

Our Board of Directors and the Company’s committees play a key role in oversight of
the Company’s
Environmental, Social and Governance (ESG) efforts. We believe that as a publicly traded company, the impact
of our global business operations on Our Planet, how we care for and manage Our People, and what we stand
for in Our Purpose, are critical to the Company’s success. In 2020, we established an ESG Council comprised of
various functional and business leaders to ensure continued focus on these important initiatives, and to report out
regularly to the Board and its Committees.

Our Planet
We understand that the earth’s resources are limited, and we need to be a good steward of them to make Our
Planet a better place for future generations. A focused approach to sustainability is a priority for us and our
leadership is accountable for our sustainability efforts to ensure that enough resources are deployed to manage
our commitments and maintain appropriate controls. This commitment
is documented in our Sustainability
Opportunity policy endorsed by our CEO and publicly available on our website.

We communicate with internal and external stakeholders to promote awareness of their responsibilities and how
they can contribute to improving sustainability efforts. In our initial year as Resideo, we used calendar year 2019
as a baseline to measure our environmental impact and to establish sustainability targets for the organization,
with a core objective of reducing our carbon impact both in terms of our operational footprint and in the product
offerings to our customers and the public at large. Our stated goals in 2020 were to reduce our energy usage,
water consumption and greenhouse gas emissions by 20% by 2025. We also stated our goal to reduce both
hazardous waste and non-hazardous waste by the same 20% target over the same period.

We have made progress and see continuing opportunities to reduce our carbon footprint and minimize
greenhouse gas emissions (GHG) in two main areas:

• Sustainability in our Operations — how we’re optimizing our supply chains, our facilities and reducing

non-renewable resources wherever possible;

• Sustainability Through our Products — many of the products we manufacture help consumers achieve

comfort while also reducing their energy use and ensuring their homes are protected from damage;

Sustainability in our Operations

Aligned to Resideo’s commitment to design, build and supply products that help keep our customers comfortable,
safe and secure and also support environmental responsibility, we also focus on the environmental impact of our
operations. In 2020, all core environmental metrics showed improvement versus our baseline year of 2019 for our
manufacturing footprint (figures are normalized by annual revenue):

Measurement

Units

2020 Levels

Energy Consumption

Equivalent Greenhouse Gas Emissions

Water Consumption

Hazardous Waste Generation

Non-Hazardous Waste Generation

BBTU

MT CO2 e

m3

Million kg

Million kg

570

60,000

680,000

0.5

8.2

YOY Savings
(normalized by
revenue)

9.4%

12.2%

8.1%

28.4%

5.2%

Sustainability Through our Products

Resideo’s greatest strength in sustainability is built on a foundation of air, energy, water and security product lines
designed to enable our customers to save energy, water, and carbon, with a presence in over 150 million homes
worldwide.

2021 PROXY STATEMENT | 31

AIR

Our roots extend over a century to the very first thermostat built with a programmable setpoint schedule to reduce
energy use resulting in lower heating and cooling costs for the homeowner. Since then, the features of our
Connected and Non-Connected Thermostat lines have evolved to drive better savings without sacrificing
comfort by leveraging geofencing, setpoint optimization and other intelligence. For our Connected Thermostats
installed in homes and businesses, we estimate that more than 1.2 TWh of electricity and 97M Therms of natural
gas were saved last year. In addition to energy savings, our thermostats are involved in most major residential
utility Demand Response programs in North America. Resideo’s Energy Management division also controls a
fleet of flexible Distributed Energy Resources (DERs) serving at the forefront of the smart electricity grid. These
DERs are enabling the proliferation of renewable generation sources lowering both costs and emissions across
the country, and as a leader in the industry, Resideo’s contribution will be key to a sustainable future.

ENERGY

HVAC monitoring is also a growing part of our product portfolio, with energy and cost savings for buildings and
the professional contractors who service them:

• Our Remote Appliance Monitoring products connect data from our Connected Thermostats and
additional sensors to professional contractors trained in spotting problems in HVAC equipment before they
develop into issues. The contractor is often able to consult with the homeowner to remedy the situation
without an unnecessary site visit, saving time and transportation energy;

• Our new LifeWhere product takes remote monitoring to the next level by injecting machine learning into the

equation to detect signs of issues and inefficiencies before a costly failure occurs.

Resideo produces many products that are key components in systems people use every day. Our Atmospheric
and Powered Gas Water Heater Valves are found in four million water heater tanks produced each year.
Efficiency standards and innovation have recently driven water heater efficiency up by 6% for atmospheric and
3% for tanks with powered valves. Based on the installed base of these water heaters over the last decade, we
believe our valves in these more efficient systems contributed to a reduction of an estimated 1T Therms of natural
gas savings last year.

In summary, our leading air and energy products contributed to the following direct savings in our customer
homes in 2020:

Measurement

Units

2020 Savings

Electricity Consumption

Billion kWh

Natural Gas Consumption

Million Therms

Equivalent Greenhouse Gas
Emissions

Million MT CO2 e

1.2

140

1.6

WATER

Our Connected and Non-Connected Water Valves & Preventers help enable more efficient management of
building hot water. These allow lower temperatures to be used in water systems, saving energy by reducing how

32 | 2021 PROXY STATEMENT

much heat is required and improving safety by limiting scalding. Resideo Water Leak and Freeze Detectors
(WLDs) are one of our premier connected products that pays dividends for our customers and insurance
companies by detecting leaks and freeze-related water breaks in water heater tanks, washers, and sinks before
they become catastrophic failures. A recent pilot program concluded that 11% of catastrophic failures were
avoided thanks to these innovative products. When extrapolating to all these devices in use this would have
saved $1.6M in claims and 2.7M gallons of water in 2020 alone.

Our People
Our human capital management is a critical component of our overall Company strategy. We are committed to
creating a diverse, equitable and inclusive workplace, where employees can bring their authentic selves to work
each day. We sponsor employee resource groups for Women, LGBTQIA+, Black, Latino, Veterans, and people
with Differing Abilities, and strive to attract diverse talent. Ensuring “pay for performance” and aligning our total
rewards program with shareholder interests, including the 2020 rollout of an employee stock purchase plan, are
key to our vision. Engaging and developing our talent is vital to our business and operating results. This year we
launched an improved Employee Voice Survey and created action plans to respond to employee feedback,
developed a people manager certification training program, enhanced our global mentor program, and revamped
our annual performance planning process to empower managers to provide quarterly feedback to our employees
through quarterly “pulse” conversations versus having annual end-of-year development conversations. These
initiatives have spawned “continual personnel
improvement” where we’re challenging our employees, gauging
their satisfaction with Resideo and developing our future leaders.

Additional information regarding our employee programs, including health and safety data, can be found in the
Human Capital section of the Company’s recent annual report on Form 10-K, available on our website.

COVID-19 Health and Safety Measures

As with most companies, the COVID-19 pandemic had a substantial
impact in 2020 on our workplaces and our
employees. Our commitment to providing a safe and healthy workplace for all employees was heightened by the
challenges of the pandemic, and we responded aggressively to the constantly changing global landscape of learnings,
guidance and directives. In response to the pandemic, we took numerous actions to protect the health and safety of our
employees, visitors and customers. These actions included formation of a response team, contact tracing and tracking
of exposure and positive cases, enhanced cleaning protocols, moving to work from home where possible, suspension
of most business travel and in-person meetings, the purchase of face coverings, gloves, hand sanitizer, and hand held
thermometers, installation of thermal scanners at our manufacturing sites, installation of floor demarcations and plastic
shields in our ADI branches and on manufacturing lines, weekly internal audits, external audits of select sites, leasing
of additional vans to permit distancing where we provide transportation to employees, daily symptom self-assessments,
curbside and contactless pickup in many locations, enhanced employee benefits, COVID-19 testing, and policies
requiring face coverings and physical distancing.

Some additional specific actions we took to protect our employees, customers and visitors included:

• Global COVID-19 Response Team: As the pandemic’s scope became clear in February 2020, we created a
global coronavirus response team including representatives from key functions and business units. The team
tracked developing guidance from the World Health Organization (WHO), the Centers for Disease Control
and Prevention (CDC), and similar agencies, and identified various actions for protecting the health and
safety of our employees, while also ensuring we could continue to meet the needs of our customers.

• Work from Home Implemented Where Feasible: On March 16, 2020, we moved globally to a work from
home model for all positions where feasible, intended to not only protect remote workers but to decrease
traffic onsite to protect our essential frontline workers.

• Restrictions on Business Travel, Conferences and Site Visitors: Beginning in March 2020, we
significantly limited business travel, eventually cancelling all business travel for a period and pivoting instead
to quality electronic platforms for meetings.

• Health and Welfare Benefits: When our Mexico manufacturing associates found it difficult

to obtain
COVID-19 testing and treatment, we offered special COVID-19 health coverage and separately engaged a

2021 PROXY STATEMENT | 33

vendor to provide rapid, priority testing. We took advantage of changes in U.S.
law to permit 401(k)
distributions and increased options for use of flexible spending accounts. In addition, where feasible we
enhanced benefit coverage to include COVID-19 related illness.

• Hotline for Employee COVID-19 Concerns: We utilized our existing Integrity & Compliance hotline as an
avenue for employees to report a COVID-19 safety concern, and specifically noted that the Company
prohibits retaliation against employees who report unsafe or unhealthy working conditions regarding the
pandemic. We continue to stay abreast of the changing COVID-19 landscape and monitor our workplaces to
provide a safe and healthy working environment for our employees.

Our Purpose
Resideo is working to address some of the fundamental global challenges we as citizens face today. We imagine
a world where homes and buildings are good for the planet, where technology works to simplify everyday life. In
that world, people are healthy, happy and secure. To help create this future, we work every day to simplify the
connected world so that people have peace of mind and can focus on what matters most. We are starting at
home – with our neighborhoods and communities – and committing to making a difference for our customers and
the industries we serve.

As a company, we provide people with products and technologies to manage their homes to help keep them more
comfortable, efficient, and secure. We believe that for the communities where we do business and our employees
live, the basic needs of safety, security, housing and freedom from hunger must first be met, before people are
able to fully thrive and improve the quality of their lives.

We provide support to these local communities through various, global corporate-wide and localized grassroots
philanthropic efforts.

Safety and Security

Resideo has been a strong supporter of Mission500, a security industry non-profit that serves the needs of
children and communities in crisis in the U.S. Resideo is a financial supporter of the organization and also has
employee representation on Mission500’s Advisory Board, participating in monthly board calls to shape the
strategy and direction for the organization. Resideo employees have raised funds and been given time to
participate in humanitarian trips, most recently to Matlapa, Mexico, to build ecological
latrines in the Eastern
Mexico rain forest, and on multiple previous trips to Ponce, Puerto Rico, to help rebuild homes and infrastructure
following Tropical Storm Karen and Hurricane Maria that left much of the island community destroyed.

Housing

Resideo has recently embarked on a program with Habitat for Humanity, a global nonprofit housing organization
working in local communities across all 50 states in the U.S. and in approximately 70 countries. Resideo has
identified approximately 25 communities where we have a sizable employee population and will
identify work
projects and cause marketing that will benefit the elderly, veterans and communities in need. Resideo will also
thermostats and other smart home controls to help Habitat
make product donations of security systems,
homebuyers be safe and comfortable in their new homes. This partnership will have a strong employee
engagement and give our employees an opportunity to address local housing issues and better serve the
communities in which they live.

34 | 2021 PROXY STATEMENT

Hunger

Our localized, grass-roots philanthropic employee efforts have been focused on engagement with local hunger
relief organizations including Feeding America, a U.S.-based non-profit with a nationwide network of more than
200 food banks that feed more than 46 million people through food pantries, soup kitchens, shelters and other
community-based agencies. Employees in our Golden Valley, Minnesota, Melville, New York, and several other
smaller locations have coordinated food drives and fundraising efforts that supported the local Feeding America
organizations.

COVID-19 Response

Resideo has implemented an ongoing Social Outreach program in our Mexico-based manufacturing facilities
(Tijuana, Chihuahua and Juarez) to donate food baskets and cleaning supplies to local civil associations each
month.

We have also provided manufacturing employees with personal protective equipment (PPE) including facemasks
and hand sanitizer to share with their family members. Resideo has also partnered with the Maquiladora
Association (INDEX) to provide PPE supplies to first responders and local COVID-19 designated hospitals.

In our Golden Valley, Minnesota, facility, Resideo donated to North Memorial Hospital and Regions Hospital
approximately 700 N95 protective masks and we contributed 1,500 N95 masks to hospitals on Long Island,
New York.

2021 PROXY STATEMENT | 35

Related Party Transactions

Certain Transactions with Related Parties
Our ADI Global Distribution business (“ADI”) leases its administrative office building in Melville, New York at a
current rent of approximately $1,100,000 per year and reimburses the landlord for certain real estate taxes and
insurance premiums paid on the property, the future value of which cannot be readily determined. ADI has
exercised its right to terminate the lease in February 2022 for a termination fee of $150,000. After ADI entered
into this lease, the property was acquired by a partnership known as “New Island Holdings.” Other than the recent
exercise of the right to terminate early, there have been no material amendments to the lease since the property
was acquired by New Island Holdings. Mr. Fradin, the Chairman of our Board, is a limited partner in New Island
Holdings, holding a 12% ownership interest. The value of the aggregate payments allocable to Mr. Fradin’s share
of New Island Holdings from January 1, 2017 through the expiration of
the lease in February 2022 is
approximately $720,000. The limited partners of New Island Holdings receive distributions based on total lease
payments generated from the portfolio of buildings that the partnership owns, less applicable mortgage and other
expenses.

In 2020, the Company entered into a master agreement and related statements of work (SOWs) for consulting
services with Box and One Consulting with aggregate fees totaling $200,560. Travis Merrill, who was appointed
as Executive Vice President, Chief Strategy & Commercial Officer effective December 21, 2020, was the sole
employee of Box and One Consulting, but has terminated all prior arrangements with Box and One Consulting
after joining the Company. The consulting services provided by Box and One Consulting concluded prior to
Mr. Merrill’s appointment as an officer of the Company and no further consulting services were provided by Box
and One Consulting since such appointment.

Review, Approval and Ratification of Transactions with Related Parties
The Company has a written Policy Concerning Related Party Transactions (the “Policy”) regarding the review,
approval and ratification of transactions between the Company and related parties. The Policy applies to any
transaction in which Resideo or its subsidiary is a participant, the amount involved exceeds $120,000 and a
related party has a direct or indirect material interest. A related party means any director or executive officer of the
Company, any nominee for director, any shareholder known to the Company to be the beneficial owner of more
than 5% of any class of the Company’s voting securities and any immediate family member of any such persons.

Under the Policy, reviews are conducted by management to determine which transactions or relationships should
be referred to the Audit Committee for consideration. The Audit Committee then reviews the material facts and
circumstances regarding a transaction and determines whether or not the transaction is fair and reasonable and
consistent with the Policy and whether the transaction should be ratified or approved. The Policy is in addition to
the provisions addressing conflicts of interest in our Code of Business Conduct and any similar policies regarding
conflicts of interest adopted by the Board. Our directors, executive officers and all other employees are expected
to comply with the terms of the Code of Business Conduct.

36 | 2021 PROXY STATEMENT

Beneficial Ownership

Delinquent Section 16(a) Reports

Section 16(a) of the Exchange Act requires the Company’s directors and executive officers, and persons who
beneficially own more than 10% of a registered class of the Company’s equity securities, to file initial reports of
ownership and reports of changes in ownership of the Company’s common stock and other equity securities with
the SEC within specified periods. Due to the complexity of the reporting rules, the Company undertakes to file
such reports on behalf of its directors and executive officers and has instituted procedures to assist them with
these obligations. Based solely on a review of
filings with the SEC and written representations from the
Company’s directors and executive officers, the Company believes that in 2020 all of its directors and executive
officers filed the required reports on a timely basis with respect to Resideo’s equity securities under Section 16(a),
except that a Form 4 for Mr. Nefkens was inadvertently filed late on April 8, 2020 in connection to a disposition of
shares that occurred on March 20, 2020.

Stock Ownership of Certain Beneficial Owners

The following shareholders reported to the SEC that they beneficially owned more than 5% of Resideo common
stock as of December 31, 2020.

Name and Address of Beneficial Owner

BlackRock, Inc.
55 East 52nd Street,
New York, NY 10055

The Vanguard Group
100 Vanguard Boulevard
Malvern, PA 19355

Praesidium Investment Management Company, LLC
1411 Broadway – 29th Floor
New York, NY 10018

Title of
Class

Amount and Nature of
Beneficial Ownership
(#)

Percent of
Class (1)

Common Stock

22,110,497(2)

15.26%

Common Stock

14,407,911(3)

9.94%

Common Stock

7,781,233(4)

5.37%

(1) Percentage ownership based on the Schedule 13G/A filings of The Vanguard Group and BlackRock, Inc. as further described below.
(2) According to Schedule 13G/A filed with the SEC on January 25, 2021, BlackRock, Inc. is the beneficial owner of 22,110,497 shares (with

sole voting power with respect to 21,833,292 shares and sole dispositive power with respect to 22,110,497 shares).

(3) According to Schedule 13G/A filed with the SEC on February 10, 2021, The Vanguard Group is the beneficial owner of 14,407,911 shares
(with sole voting power with respect to 0 shares, shared voting power with respect to 141,714 shares, sole dispositive power with respect
to 14,158,541 shares and shared dispositive power with respect to 249,370 shares).

(4) According to a Schedule 13D filed with the SEC on December 13, 2019, Praesidium Investment Management Company, LLC
(“Praesidium”), in its capacity as investment manager to certain managed accounts and investment fund vehicles on behalf of investment
advisory clients, is the beneficial owner of 7,781,233 shares (with sole voting power with respect to 7,331,691 shares and sole dispositive
power with respect to 7,781,233 shares). As the managing members of Praesidium, Peter Uddo and Kevin Oram may be deemed to
beneficially own such shares.

2021 PROXY STATEMENT | 37

Stock Ownership of Directors and Executive Officers

The following table shows the ownership of Resideo common stock, as of April 14, 2021, by each director, each
of the NEOs, and all directors and executive officers as a group. The address of each director and executive
officer shown in the table below is c/o Resideo Technologies, Inc., 901 E. 6th Street, Austin, TX 78702. Executive
officers and directors are subject to stock ownership guidelines. Please see the “Compensation Discussion and
Analysis” for a discussion of executive stock ownership guidelines and the “Stock Ownership Guideline for
Non-Employee Directors” for a discussion of non-employee stock ownership guidelines.

Name

Non-Employee Directors

Roger Fradin

Paul Deninger

Cynthia Hostetler

Brian Kushner

Jack Lazar

Nina Richardson

Andrew Teich

Sharon Wienbar

Kareem Yusuf

Named Executive Officers

Jay Geldmacher(1)

Anthony Trunzo

Robert Aarnes

Stephen Kelly

Jeannine Lane

Michael Nefkens (former CEO)

Robert Ryder (former Interim CFO)

Michael Flink (former EVP, Transformation)

Sachin Sankpal (former President, Products & Solutions)

All Current Directors and Executive Officers as a Group
(16 individuals)

Shares of
Common Stock (2)

Rights to Acquire
Shares of
Common Stock(3)

Total(4)

Percentage
of Class
Beneficially
Owned

180,565

16,502

6,143

17,404

43,052

19,630

135,308

16,277

0

0

0

36,418

69,464

26,157

45,161

5,687

54,442

59,967

12,172

12,172

12,172

12,172

12,172

12,172

12,172

12,172

940

192,737

28,674

18,315

29,576

55,224

31,802

147,480

28,449

940

0

0

45,134

45,134

107,549

143,967

52,641

48,968

0

0

45,704

40,134

122,105

75,125

45,161

5,687

100,146

100,101

568,723

386,679

955,402

*

*

*

*

*

*

*

*

*

*

*

*

*

*

*

*

*

*

*

*

Indicates that the percentage of beneficial ownership does not exceed 1%, based on 144,896,552 shares of Company common stock
outstanding as of April 14, 2020.

(1) Mr. Geldmacher is also a director of Resideo.
(2) This column includes shares held of record, shares held by a bank, broker or nominee for the person’s account, shares held through
family trust arrangements and shares held jointly with the named individuals’ spouses. For Mr. Fradin, this column includes 8 shares held
by a limited liability company owned by Mr. Fradin.

(3) This column includes shares of Company common stock that may be acquired under employee stock options that are exercisable as of
April 14, 2021 or will become exercisable within 60 days thereafter and shares subject to restricted stock units that will vest within 60 days
of April 14, 2021. No non-employee directors have Company stock options.

(4) This table does not include performance-based restricted share units or time-based stock options and restricted stock units that will not be

earned and/or paid within 60 days of April 14, 2021.

38 | 2021 PROXY STATEMENT

Executive Compensation

Proposal 2: Advisory Vote to Approve Executive Compensation

We seek an annual non-binding advisory vote from our shareholders to approve the compensation of our Named
Executive Officers as described in the “Compensation Discussion and Analysis” section below and the
accompanying compensation tables. This vote is commonly known as “Say-on-Pay”.

We encourage you to read the “Compensation Discussion and Analysis” and accompanying compensation tables
to learn more about our executive compensation programs and policies. Our Board believes that its 2020
compensation-related pay decisions and our executive compensation programs align the interests of shareholders
and executives by emphasizing variable compensation tied to achieving measurable goals that drive value.

This vote is not intended to address a specific item of compensation, but rather our overall compensation policies
and procedures related to the Named Executive Officers. Because the Say-on-Pay vote is advisory, it will not be
binding upon our Board. However, our Board will take into account the outcome of the vote and discussions with
investors when considering future executive compensation arrangements.

Our Board recommends that shareholders vote in favor of the following resolution:

“RESOLVED, that the Company’s shareholders approve, on an advisory basis, the compensation of the Named
Executive Officers, as disclosed in the Company’s Proxy Statement for the 2021 Annual Meeting of Shareholders
pursuant to the executive compensation disclosure rules of the Securities and Exchange Commission, including
the Compensation Discussion and Analysis, the 2020 Summary Compensation Table and the other related tables
and disclosure.”

The Board of Directors unanimously recommends a vote “FOR” Proposal 2, to approve,
on an advisory basis, the compensation of the Company’s Named Executive Officers,
as stated in the above resolution.

2021 PROXY STATEMENT | 39

COMPENSATION DISCUSSION AND ANALYSIS

Executive Summary

Our Named Executive Officers
This Compensation Discussion and Analysis (“CD&A”) describes the basic objectives, principles, decisions and
rationale underlying our executive compensation policies and decisions made by the Compensation and Human
Capital Committee of the Board (referred to as the “Committee” throughout the Executive Compensation section).
The CD&A describes the material elements of the compensation of our executive officers identified below (the
“Named Executive Officers” or “NEOs”) for fiscal 2020:

NAMED EXECUTIVE

POSITION(S)

DATES POSITION(S) HELD
(2020 – PRESENT)

Continuing Executives

Jay Geldmacher

Anthony Trunzo

Robert Aarnes

Stephen Kelly

Jeannine Lane

Former Executive Officers

President and Chief Executive Officer

May 28, 2020 – present

Executive Vice President, Chief Financial
Officer

June 8, 2020 – present

President, ADI Global Distribution

January 1, 2020 – present

Executive Vice President, Chief Human
Resources Officer

Executive Vice President, General Counsel,
Corporate Secretary and Chief Compliance
Officer

January 1, 2020 – present

January 1, 2020 – present

Michael Nefkens

President and Chief Executive Officer

January 1, 2020 – May 27, 2020

Robert Ryder

Michael Flink

Interim Chief Financial Officer

January 1, 2020 – June 7, 2020

Executive Vice President, Transformation
Senior Vice President, Executive Advisor
(non-executive)

January 1, 2020 – May 31, 2020
June 1, 2020 – March 31, 2021

Sachin Sankpal

President, Products and Solutions

January 7, 2020 – October 12, 2020

Key executive team developments during fiscal 2020 that are relevant to this year’s executive compensation
outcomes are:

• Mr. Nefkens, our former President and CEO, left the Company on May 27, 2020.

• The Board appointed Mr. Geldmacher President and CEO of the Company effective May 28, 2020, replacing

Mr. Nefkens.

• From November 7, 2019 to June 14, 2020, Mr. Ryder served as Interim Chief Financial Officer pursuant to an
engagement letter between the Company and Horsepower Advisors LLC (“Horsepower”). As a consultant,
incentive or equity compensation and is excluded from the
Mr. Ryder was not eligible for our annual
discussions in this CD&A of how the Committee sets executive compensation for our executive officers. The
fees paid by the Company to Horsepower for Mr. Ryder’s services are represented in the Summary
Compensation Table under “All Other Compensation.”

• The Board appointed Mr. Trunzo Executive Vice President and Chief Financial Officer, effective June 8,

2020.

• From January 17, 2020 to May 31, 2020, Mr. Flink served as Executive Vice President, Transformation, after
which he transitioned to Senior Vice President, Executive Advisor, which was not an executive officer
position, until his employment terminated on March 31, 2021.

• Mr. Sankpal left the Company on October 14, 2020.

40 | 2021 PROXY STATEMENT

As a result of these executive leadership changes during fiscal 2020, the compensation of several NEOs for fiscal
2020 was determined based on our compensation policies and practices and negotiations with the NEOs in
connection with their hire as the Board sought to build an executive team with the skills and experience to
continue the transformation of our business. To effect these leadership transitions and ensure a smooth transition
of responsibilities and leadership, the Committee approved transition and severance agreements with departing
NEOs.

Our Business and Leadership Transformation in 2020

We are a leading global manufacturer and distributor of technology-driven products and solutions that help
homeowners and businesses stay connected and in control of their comfort, security and energy use. We are a
leader in the home heating, ventilation and air conditioning controls and security markets. We have a global
footprint serving commercial and residential end-markets.

In late 2019, we commenced a comprehensive operational and financial review of our business, focused on
growing revenue, improving gross margins, optimizing our organizational footprint and improving efficiency and
working capital management. During fiscal 2020, we executed on these transformation initiatives, including
rightsizing our cost structure and building a product innovation engine. Going into 2021, we plan to accelerate
targeted investments to ensure we are well positioned for long-term growth and profitability expansion.

Notwithstanding the global headwinds in 2020, the actions our Board and leadership team took in 2019 and 2020
resulted in a stronger balance sheet, business growth and improved financial performance. These actions
included, among others:

• Formation of a special committee of the Board, the Strategic & Operational Committee, in late 2019 to
oversee the comprehensive operational and financial review, provide guidance to management particularly
during the CEO transition period and oversee the CEO transition. This committee completed its work in
December 2020;

• Execution on our multi-year, multi-phase operational and financial review to grow revenue and gross margin,

optimize SG&A, and improve efficiency and working capital management;

• Appointment of Mr. Geldmacher as CEO in May 2020 following a robust executive search and effecting other

executive leadership transitions; and

• Completion of an equity offering that raised approximately $279 million of net proceeds and refinancing of our senior
secured term loan to deleverage our balance sheet and provide financial flexibility to pursue strategic investments.

Our Response to the COVID-19 Pandemic

As the COVID-19 pandemic began to affect our business, our leadership team focused on protecting our
employees and customers, stabilizing our operations, and taking actions to protect our financial condition. The
actions that impacted our human capital, including compensation and benefits, included:

•

Instituted extensive and comprehensive health and safety protocols to protect employees and customers at
all facilities that remained opened;

• Ensured our employees in the U.S. had medical coverage for testing and related costs due to testing and

treatment for COVID-19;

•

Implemented cost reductions in the form of salary reductions, furloughs, and reduced hours for certain
employees, including reduced salaries for certain senior executives;

• Eliminated Board service fees for the first quarter of 2020;

•

Implemented special COVID-19 medical insurance protection for employees working in our Mexico facilities;

• Extended permission for employees with a flexible spending account to reduce coverage mid-year and

adopted plan provision to use 2020 unused funds for services in 2021; and

• Adopted the COVID-19 provision in the Resideo 401(k) Plan to allow for distributions of up to $100,000 under

the CARES Act.

2021 PROXY STATEMENT | 41

Where employee agreement was necessary, an overwhelming majority of employees joined their worldwide
colleagues in supporting this effort to help us preserve our business continuity. In addition to cost savings, our
employees all stepped up and faced the challenges of operating during a pandemic head on. Our employees
found creative ways to keep moving forward safely, which allowed us to continue our essential work of protecting
public health and keeping people safe through our water heater, furnace and potable water controls, as well as
our security products and services.

Following a review of our financial condition near the end of fiscal 2020 and in recognition of our employees’
significant hard work during a challenging year, we paid a special year-end bonus to current employees who were
previously impacted by COVID-19 salary reductions and furloughs. The amount was generally comparable to the
financial impact of the pay reductions earlier in the year.

Our Executive Compensation Philosophy and Approach

We operate in a highly competitive and rapidly evolving market. Our ability to compete and succeed in this
environment depends on our ability to recruit, incentivize and retain talented individuals.

We believe we have created a compensation program for our employees, including our executives, that provides
a compelling and engaging opportunity. The program offers rewards for performance and engages our
participants by requiring them to focus on driving the business to generate long-term value for our shareholders.
We believe this approach is building a performance-driven leadership culture. Utilizing this philosophy, our
executive compensation program has been designed to:

• Be market competitive, targeting median pay levels for total annual compensation, as defined by our peer

group;

• Create sustained increases in shareholder value through incentives designed to drive high performance;

• Reward achievement of near- and long-term business performance targets;

• Make pay decisions based on an executive’s skills and responsibilities, individual performance, experience,

importance to the organization, retention, affordability and internal pay equity;

• Encourage employees to think like owners and align the interests of our leaders at all levels with those of our

shareholders by granting equity awards to mid-level and senior leaders; and

• Deliver compensation in accordance with good governance practices that do not encourage undue risk-taking

by our employees.

Our executive compensation program for 2020 utilized revenue growth, adjusted EBITDA, gross margin and
operating cash flow as components of our annual incentive plan. A substantial portion of our long-term incentive
awards is linked to relative total shareholder return that reinforces our belief that the interests of our executive
team must be intricately linked to that of our shareholders. We remain committed to best practices in
compensation governance for public companies, as described in more detail below, and will regularly review our
executive compensation strategy to maintain alignment with our objectives.

Our Commitment to Compensation Best Practices

As part of our executive compensation program,
the Committee is committed to regularly reviewing and
considering best practices in governance in executive compensation. Following our spin-off from Honeywell, we
implemented and maintain the following policies and practices that guide our ongoing, annual executive
compensation program.

As described above,
the compensation for several of our NEOs who were hired or whose employment
transitioned during fiscal 2020 was determined by negotiations with those executives and therefore may not have
reflected the practices below for compensation in the NEO’s first year of employment or year of transition;
however, the Committee remains committed to these best practices over the long term.

42 | 2021 PROXY STATEMENT

WHAT WE DO

WHAT WE DON’T DO

✖ Allow hedging or pledging of our securities by our
directors and employees, including our NEOs

✖ Backdate or spring-load equity awards

✖ Reprice stock options or stock appreciation rights

without shareholder approval

✖ Offer any compensation programs or policies which

reward excessive risk-taking

✖ Provide multi-year guaranteed payments to

executive officers

✖ Offer tax reimbursement payments or gross-ups on
any severance or change in control payments

✖ Provide any significant perquisites

Maintain robust stock ownership guidelines requiring
our officers and directors to hold a significant
ownership position in the Company

Provide compensation packages heavily weighted
toward equity compensation

Tie our incentive compensation programs directly to
the creation of shareholder value

Link our annual bonus plan goals directly to our
annual operating plan to drive our growth plan

Use multiple performance metrics for our 2020 annual
incentive plan and include a maximum cap on all our
incentive award payouts

Ensure a significant portion of our NEOs’ compensation
is variable and based on company performance

Retain an independent compensation consultant,
selected by the Committee, to advise on competitive
compensation practices

Provide for severance benefits to our NEOs in
connection with a change in control of the Company
that requires a double trigger

Require our NEOs, where permitted by law, to sign
non-competition and intellectual property agreements

Set the annual goals for our CEO with consultation
and regular performance evaluations by our
independent directors

Maintain a compensation recoupment (“clawback”) policy
triggered by a material restatement of the Company’s
financial statements which is applicable to all our NEOs

Evaluate and manage risk in our compensation programs

Peer Group and Market Data
With the assistance of our independent compensation consultant, FW Cook, the Committee selected the companies
below to include in our peer group based on similar size revenue and market capitalization as well as alignment with
our current profile, targeting industrial and distribution companies and internet and technology companies and focusing
on the connected home. This peer group was used to support 2020 compensation decisions.

• A.O. Smith Corp.
• Acuity Brands, Inc.
• ADT Inc.
• Alarm.com Holdings, Inc.
• Allegion plc
• Anixter International, Inc.
• Arlo Technologies Inc.
• BlackBerry Limited
• Fortune Brands Home & Sec.

• Itron, Inc.
• Juniper Networks, Inc.
• Lennox International Inc.
• NCR Corporation
• NETGEAR, Inc.
• Nuance Communications
• Owens Corning
• Pentair plc
• Watsco, Inc.

While the Committee considers peer group information provided by its independent consultant as part of its
benchmarking analysis, it may also refer to other available resources including published compensation data from
surveys to fully understand competitive compensation practices in the external marketplace for executive talent.

2021 PROXY STATEMENT | 43

Although the Committee uses median benchmark data to guide its compensation decisions, actual compensation
levels may vary based on the Committee’s consideration of other factors described below.

Elements of Compensation

Overview

Our Committee has the primary authority to determine and approve the compensation of our NEOs. The
Committee is charged with reviewing our executive compensation policies and practices annually to ensure that
the total compensation paid to our NEOs is fair, reasonable, competitive to our peers and commensurate with the
level of expertise and experience of our NEOs.

Our Committee reviews and approves the total amount of compensation for our NEOs and the allocation of total
compensation among each of
in the case of negotiated arrangements for new and
transitioning executives that may involve consideration of other factors as described below, the Committee’s decisions
related to NEO compensation levels and mix for fiscal 2020 were determined principally on the following factors:

the components. Except

•

Individual and Company performance;

• Each executive’s scope of responsibility and experience;

• The judgment and general

industry knowledge obtained through years of service with comparably-sized

companies in our industry and other similar industries; and

•

Input about competitive market practices from our independent compensation consultant.

Our management
team and human resources leadership worked closely with the Committee to analyze
competitive market practices and effectively design and implement our executive compensation program. Our
CEO regularly participates in Committee meetings and develops and provides recommendations to the
Committee regarding the compensation for our NEOs (excluding himself) and the design of our incentive
compensation programs. Our CEO and other NEOs are not present when their own compensation arrangements
are discussed by the Committee.

Resideo’s 2020 Executive Compensation Program
We have designed both near- and long-term incentive (LTI) compensation packages that we believe are
competitive and support the compensation objectives described above. The key elements of our compensation
program for NEOs, other than NEOs who were hired or were transitioning in fiscal 2020 are set forth below.

BASE SALARY

• Salaries are competitive with median market practice for the individual’s role, taking
into consideration individual performance, experience, scope of role relative to market
benchmarks and other factors

ANNUAL INCENTIVE PLAN

LONG-TERM INCENTIVES

• Our 2020 annual

incentives were tied to achieving growth and profitability targets

approved by the Board.
• Financial metrics for 2020 were revenue, adjusted EBITDA, gross margin and

operating cash flow, which represented 80% of the target incentive opportunity

• The individual performance component of each executive’s annual

incentive was
linked to an assessment of their individual business initiatives, which represented
20% of the target incentive opportunity

• Target long-term incentive values were granted to our NEOs through three equity

instruments:
• Stock options representing thirty percent (30%) of

the total LTI value vesting

annually over three years in equal, one-third installments

• RSUs representing twenty percent (20%) of the total LTI value, vesting annually

over three years in equal, one-third installments

• Performance share units (“PSUs”) representing fifty percent (50%) of the total LTI
value, with potential payout determined based on our total shareholder return
measured against the total shareholder return of the companies in the S&P 400
Industrials Index (rTSR)

The Committee approved a 2020 executive compensation program which reflects our business strategy and a
strong pay-for-performance culture. The Committee views stock options as an equity instrument that strongly
aligns the compensation realized by our NEOs with the long-term returns generated for our shareholders, as no
compensation is earned unless the Company’s stock price increases from the level at which the option is granted.

44 | 2021 PROXY STATEMENT

In addition, our rTSR-based PSUs will be earned based on our shareholder returns performance against that of
the companies in the S&P 400 Industrial Index over a three-year performance period. Our RSU awards further
align the interests of our NEOs with our shareholders and provide a meaningful retention vehicle.

Fiscal 2020 Compensation Program for Mr. Geldmacher, Our New CEO
As described above, our former CEO left the Company in fiscal 2020 and the Board conducted a search and appointed
Mr. Geldmacher as CEO in May 2020. The terms of Mr. Geldmacher’s compensation for fiscal 2020 and other terms of
his offer letter reflect negotiations between the Committee and Mr. Geldmacher,
taking into consideration the
Committee’s desire to attract Mr. Geldmacher to leave his prior employment to join Resideo, to do so during the
restrictions and uncertainty presented by the COVID-19 pandemic and to join the Company while we were in midst of
transforming the business. The summary below describes the key terms of Mr. Geldmacher’s offer letter and
compensation program for fiscal 2020 and factors considered by the Committee in designing the program:

Compensation Element

Fiscal 2020

Factors Considered

Base Salary

$900,000

Annual Incentive Target

150% of base (pro-rated and guaranteed
for fiscal 2020)

Long-Term Incentive

Sign-on Bonus

Make-Whole Bonus

Severance Benefits

Perquisites

Relocation and Legal Fees

Market competitive base salary reflective
of Mr. Geldmacher’s experience

Incentive for Mr. Geldmacher to leave
his prior employment and join Resideo
mid-year with an expectation of
delivering on a previously determined
operating and financial plan over which
he had no input, and joining at a time
when the impacts of the pandemic and
the Company’s transformation were
uncertain; 150% of base target reflects a
market competitive level

Create long-term incentives with three-
year cliff vesting to attract and retain
Mr. Geldmacher during the Company’s
ongoing transformation and in light of the
uncertainty presented by the pandemic
based on market competitive incentive
values

Incentive for Mr. Geldmacher to leave
his prior employment

Ensure that Mr. Geldmacher is made
whole for compensation he may have
earned but would not receive from his
prior employment to incentivize him to
join Resideo mid-year

LTI award valued at $3.097 million
(reflecting a pro-rated amount of
$5.2 million annual LTI value), delivered
10% in RSUs, 15% in stock options and
25% as PSUs, all vesting on the third
anniversary of the grant date, and 50%
in cash if Mr. Geldmacher remains
employed for three years

$2,000,000 subject to ratable repayment
if he resigns other than for good reason
or is terminated for cause within two
years

$90,000 for forfeited quarterly bonus
opportunity with his prior employment

Same as other NEOs, but also provided
if he terminates employment for good
reason

Provide Mr. Geldmacher additional
protection to incentivize him to leave his
prior employment

Same as other NEOs, but also includes
an annual executive physical valued at
up to $5,000 and the right to use a
private jet for business and commuting
purposes, including a full tax gross-up
for such use

Ensure Mr. Geldmacher’s health and
safety, particularly in light of the
COVID-19 pandemic and
Mr. Geldmacher’s need to effectively
lead the Company; during fiscal 2020,
Mr. Geldmacher only used a private jet
for limited business travel

Same relocation assistance as for any
officer plus reimbursement of temporary
housing for up to 12 months and up to
$75,000; reimbursement of legal fees
related to negotiation and documentation
of his employment agreement up to
$37,500

Additional benefits to facilitate
Mr. Geldmacher’s relocation, which is not
expected to occur until the COVID-19
pandemic subsides, and to cover his
reasonable legal expenses negotiating his
offer terms; the relocation expenses were
not incurred in fiscal 2020

2021 PROXY STATEMENT | 45

Fiscal 2020 compensation decisions for our other NEOs were determined in accordance with the general
philosophy and compensation practices described above and included the compensation elements described
below.

2020 Base Salary
Our base salaries provide a competitive level of fixed compensation for our NEOs that is aligned with their role
and accounts for additional factors such as their level of experience and individual performance. The Committee
considers competitive fixed cash compensation to be an important foundation of a competitive total compensation
program that will both retain and motivate our executives. At
the Committee reviews the
competitiveness of base salaries relative to external benchmarks and considers changes, as appropriate, taking
including key elements of our
into consideration market data as well as factors specific to our Company,
compensation philosophy described above. For 2020, base salaries for NEOs were generally increased 3% to
reflect market-based increases; however, base salaries for Mr. Aarnes and Ms. Lane were increased by a greater
amount to reflect their positions and levels of responsibility within the Company. Mr. Geldmacher and Mr. Trunzo
joined the company during fiscal 2020 and their base salaries were determined by reference to their experience
levels and negotiation of the offer letter terms. Fiscal 2020 annual base salaries for the NEOs, including any
change from the prior year, are reflected below:

least annually,

Name

Title

Jay Geldmacher

President and Chief Executive Officer

Anthony Trunzo

Executive Vice President, Chief Financial Officer

Robert Aarnes

President, ADI Global Distribution

Stephen Kelly

EVP, Chief Human Resources Officer

Jeannine Lane

EVP, General Counsel, Corporate Secretary and Chief
Compliance Officer

2019 base
salary

2020 base
salary

Percent
increase

N/A

N/A

$900,000

$585,000

$450,000

$500,000*

$430,000

$442,900

$400,000

$450,000

N/A

N/A

11%

3%

13%

N/A

3%

N/A

Michael Nefkens

Former President and Chief Executive Officer

$900,000

$900,000

Michael Flink

Former EVP, Transformation

Sachin Sankpal

Former President, Products & Solutions

$469,000

$483,070

N/A

$500,000

* Mr. Aarnes’ annual salary was further increased to $575,000 effective December 14, 2020 to reflect the significance of Mr. Aarnes’

contributions and leadership within the Company and the ADI business.

As discussed, above, as part of the Company’s actions to reduce costs when the COVID-19 pandemic began to
impact the Company’s business, the Company implemented pay reductions, including a 15% reduction in annual
base salary payments for NEOs from April 20 to July 26, 2020. In December 2020, the Committee approved a
special bonus payment to each current NEO whose salary had been reduced at the same time the Company
then-current employees in an amount approximating the base salary
made similar bonus payments to all
reduction during the year.

2020 Annual Incentive Plan
The fiscal 2020 annual incentive plan provided NEOs the opportunity to earn a payout with a target set as a
percent of the NEO’s base salary. The Committee set financial metrics that represented 80% of the target
incentive opportunity and individual performance objectives that represented 20% of
incentive
opportunity. Under the 2020 annual incentive plan, our NEOs were eligible to receive a payout ranging from a
threshold payment of 30% to a maximum of 200% of the target award allocated to the achievement of each
financial metric. For each of
the
Committee set each NEO’s target equal to 100% of the NEO’s base salary, except for Mr. Kelly and Ms. Lane
whose targets were equal to 80%, and Mr. Flink whose target was 90%, of base salary.

the NEOs who participated in the annual

incentive plan for fiscal 2020,

the target

As a result of the transformation initiatives underway at the Company in late 2019 and early 2020, the Board did
not finalize the operating budget for fiscal 2020 until April 2020, at which time the Committee set the metrics for
the 2020 annual incentive plan. The levels of financial performance set for each metric at target and maximum
were substantially similar to the levels discussed by the Committee earlier in February 2020; however, in light of

46 | 2021 PROXY STATEMENT

the uncertainty presented by the pandemic, the threshold levels were set below the levels previously discussed,
with an intent of requiring a comparable level of effort to achieve those threshold levels in light of the more
challenging operating conditions that existed in April. In determining the financial metrics used to set performance
targets for our 2020 annual
incentive compensation awards, our leadership team and Committee considered,
among other factors, feedback from our Board that gross margin represents an important measurement of the
long-term financial health of the business. To that end, gross margin was added as a component of the financial
metrics of the Resideo annual incentive plan, along with revenue, adjusted EBITDA, and operating cash flow. The
relative weighting of each financial metric and a definition of the metric is set forth below:

Financial Metric

Weighting

Definition*

Revenue

Adjusted EBITDA

Gross margin

Operating cash flow

35%

25%

25%

15%

Total value of the products and services sold to our customers net of
discounts and returns from continuing operations

Earnings before interest, taxes, depreciation, and amortization, excluding
Honeywell reimbursement agreement payments, stock compensation
expense, restructuring charges and certain other expenses related to our
transformation initiatives and the Spin-Off (all as reported in our earnings
release for the full year ended December 31, 2020)

Ratio of gross profit, or revenue less fixed and variable cost of goods sold,
to revenue

Adjusted EBITDA plus changes in working capital less adjusted capital
expenditures during the year

*

The Committee determined that each financial metric would be determined excluding fluctuations in foreign currency.

The annual incentive award financial metrics for our NEOs, other than Mr. Aarnes and Mr. Sankpal, were based
on consolidated Resideo results. The financial metrics for Mr. Aarnes’ annual incentive award were weighted 50%
on the results of the ADI business, and 50% based on Resideo’s consolidated results. The financial metrics for
Mr. Sankpal’s annual incentive award were weighted 50% on the results of the Products & Solutions business,
and 50% on Resideo’s consolidated results. However, following the end of the year, when the Committee
evaluated the Company’s performance to certify the results for annual
the Committee
determined to approve payouts for all NEOs, including Mr. Aarnes and Mr. Sankpal, based solely on consolidated
results. The Committee made this determination for two reasons: (i) in light of the COVID-19 pandemic that
impacted the Company’s business in the middle of
the
management team was working collaboratively toward achievement of overall results regardless of particular
impacts on the Company’s business segments and (ii) certain financial benefits impacted the Company’s
consolidated results that did not flow through to the business segments and could not reasonably be allocated to
the business segments. As indicated below, each NEO who participated in the annual incentive plan thus earned
a payout equal to 77.6% of the NEO’s target bonus based on these financial results.

the Committee wanted to ensure that

incentive payouts,

the year,

The tables below summarize the plan goals and performance results for 2020 for the Company overall and for the
ADI and Products & Solutions segments. Notably, the Committee did not change the incentive metrics or approve
adjustments related to the impact of COVID-19 after they were set in April. As indicated above, each NEO who
participated in the 2020 annual incentive plan was ultimately paid based solely on the Company’s consolidated
results, which slightly exceeded the near- or above-target results achieved by each segment and represents
substantial improvement over 2019 results.

Financial Performance (80% of bonus)

For the period January 1 - December 31, 2020

Total Company Financial Metric* (% weighting)

Revenue $M (35%)

Gross Margin (25%)

Adjusted EBITDA $M (25%)

Operating Cash Flow $M (15%)

Threshold
($M)

$ 3,912

27.4%

$

$

283

209

Goal
($M)

$ 5,101

28.8%

$

$

435

321

Maximum
($M)

$ 5,356

30.0%

$

$

500

369

Actual
($M)

$ 5,047

27.5%

$

$

427

404

Financial
Performance
%

99%

95%

98%

126%

2021 PROXY STATEMENT | 47

Financial Performance (80% of bonus)

For the period January 1 - December 31, 2020

ADI Global Distribution Financial Metric*
(% weighting)

Revenue $M (35%)

Gross Margin (25%)

Adjusted EBITDA $M (25%)

Operating Cash Flow $M (15%)

Threshold
($M)

$ 2,391

17.3%

$

$

164

121

Goal
($M)

$ 2,958

18.2%

$

$

252

186

Maximum
($M)

$ 3,106

18.9%

$

$

290

214

Actual
($M)

$ 2,903

17.1%

$

$

219

212

Financial Performance (80% of bonus)

For the period January 1 - December 31, 2020

Products & Solutions Global (P&S) Financial
Metric* (% weighting)

Revenue $M (35%)

Gross Margin (25%)

Adjusted EBITDA $M (25%)

Operating Cash Flow $M (15%)

Threshold
($M)

$ 1,521

41.4%

$

$

374

343

Goal
($M)

$ 2,242

43.6%

$

$

576

528

Maximum
($M)

$ 2,354

45.3%

$

$

662

607

Actual
($M)

$ 2,144

41.9%

$

$

527

511

*

Each financial metric is reported excluding fluctuations in foreign currency.

Financial
Performance
%

98%

94%

87%

114%

Financial
Performance
%

96%

96%

91%

97%

2020 Annual Incentive Plan – Individual Performance Objectives (20% of target award)
The Committee conducted a qualitative assessment to determine the individual performance objectives portion of
the 2020 annual
incentive award payout, which accounts for 20% of the target award. The Committee first
reviewed corporate performance for each business unit and functional area and noted general 2020
accomplishments that were significant to understanding individual NEO performance. Because the individual
performance component for certain NEOs was guaranteed in connection with their transition and no individual
performance component was determined for newly hired NEOs whose annual incentive payouts were guaranteed
for fiscal 2020, set forth below are the objectives and results against those objectives for those NEOs who were
eligible to receive a payout based on individual performance objectives:

Robert Aarnes, President, ADI Global Distribution

Objectives

Results

• Ensure ADI global targets are achieved
• Achieve targeted internal rate of return (IRR) thresholds for key

digital-enablement investments

• Build and develop internal competence within ADI for growth

initiatives

Based on the results below, the Committee approved a payout of
Mr. Aarnes’ personal performance component at 100% of target for
this component (equal to 20% of total target incentive)

➣ Efficiency and cost savings projects completed
➣ Pricing initiatives implemented to achieve IRR thresholds
➣ E-commerce revenue growth achieved
➣ Transitioned development team into ADI
➣ Synergies from prior acquisitions achieved
➣ Growth initiatives pipeline developed; certain activities delayed

due to COVID-19 impacts

48 | 2021 PROXY STATEMENT

Stephen Kelly, Executive Vice President, Chief Human Resources Officer

Objectives

Results

• Design and implement Employee Stock Purchase Plan
• Strengthen organizational capability and capacity
• Strengthen HR organizational capability via self-service and

Based on the results below, the Committee approved a payout of
Mr. Kelly’s personal performance component at 100% of target for
this component (equal to 20% of total target incentive)

process standardization/simplification

➣ ESPP successfully launched
➣ Payroll processing simplified
➣ Succession depth below officer level identified
➣ Key role stability mission critical experience identified
➣ Organizational capabilities achieved
➣ Global HR operations network implemented and processes

standardized

Jeannine Lane, Executive Vice President, General Counsel, Corporate Secretary and Chief Compliance
Officer

Objectives

Results

• Drive a robust integrity and compliance and regulatory function
• Continued development of Law, HSE and Risk Management

Program

• Effective management of litigation and IP strategy

Based on the results below, the Committee approved a payout of
Ms. Lane’s personal performance component at 100% of target for
this component (equal to 20% of total target incentive)

➣ Supported executive leadership onboarding and transition
➣ Operationalized and enhanced board support and governance

processes

➣ Integrity and compliance model finalized
➣ Key compliance trainings rolled out
➣ Code of Conduct attestation level of 99.5%
➣ Data privacy compliance evaluated
➣ Global coordination around COVID-related regulations
➣ Continued progress defending and assessing IP portfolio
➣ Supported brand transition matters with Honeywell

In determining the actual 2020 bonus awards paid to each NEO pursuant to the annual
incentive plan, the
following formula was applied. The base salary amount used in the formula was the NEO’s 2020 base salary rate,
excluding the impact of the base salary reductions related to the Company’s COVID-19 cost savings.

Annual Incentive
Cash Bonus

=

Base Salary

×

Target Bonus
Percentage

× [

Financial
Performance
Payout
Percentage

+

Individual
Performance
Payout
Percentage

]

In connection with our recent leadership transition, the Committee approved compensation arrangements for
Mr. Nefkens, Mr. Flink and Mr. Sankpal. Mr. Nefkens’ payout would be calculated based on his target incentive
award, pro-rated for his period of service during 2020. In connection with Mr. Flink’s transition, he ceased serving
as an executive officer effective May 31, 2020; however, he was entitled to a payment of his fiscal 2020 annual
incentive award, in accordance with the Company’s actual financial results with respect to the financial metric
components and reduced by 50% for the individual performance component, but guaranteed at that reduced
level. Mr. Sankpal was eligible to receive a payment based on the Company’s actual financial results with respect
to the financial metric components of the award and a reduced individual component that was equal to 10% of the
total target award, which individual component was guaranteed, with the resulting amount pro-rated based on
Mr. Sankpal’s period of service during 2020.

In connection with the hire of Mr. Geldmacher and Mr. Trunzo, the Committee guaranteed payouts equal to their
pro-rated target annual incentive for fiscal 2020. Accordingly, they did not participate in the annual incentive plan
described above.

2021 PROXY STATEMENT | 49

The table below shows the total amount of annual
participated in the plan (the table excludes those NEOs whose payouts were guaranteed as described above):

incentive plan payouts for fiscal 2020 for each NEO who

NEO

Robert Aarnes

Stephen Kelly

Jeannine Lane

Michael Flink

Sachin Sankpal

Financial
Performance
Result

Individual
Performance
Result

Total Incentive
Result (%)

Target
Incentive
Payout ($)(1)

Actual Incentive
Payout ($)

77.6%

77.6%

77.6%

77.6%

77.6%

20%

20%

20%

10%

10%

97.6%

97.6%

97.6%

87.6%

87.6%

500,000

354,320

360,000

434,763

500,000

488,000

345,816

351,360

380,852

337,475

(1) Target bonus reflected above for Mr. Sankpal was pro-rated based on the actual number of days he was employed during 2020.

Discretionary Payments
In connection with the Committee’s evaluation of individual NEO performance during fiscal 2020, the Committee
approved a $150,000 performance recognition payment to Mr. Trunzo for his exceptional efforts in fiscal 2020 to
complete an equity financing and debt refinancing that strengthen the Company’s balance sheet and provide
meaningfully increased financial flexibility.

Also, in fiscal 2020, as described above, the Committee approved special bonus payouts to each then-serving
NEO approximating the amount of the NEO’s COVID-19 related salary reduction amount.

2020 Long-Term Incentives
The goal of our long-term incentive plan is to align the compensation of our executives with the interests of
shareholders by encouraging sustained long-term improvement in operational and financial performance and
long-term increase in shareholder value. Long-term incentives also serve as retention instruments and provide
equity-building opportunities for executives. Equity awards to our employees are granted under the Amended and
Restated 2018 Stock Incentive Plan of Resideo Technologies, Inc. and its Affiliates (the “2018 Stock Incentive
Plan”). For fiscal 2020, the Committee approved an increase in the amount of the LTI value attributed to
performance stock units. The table below shows the mix of LTI components for 2019 and 2020:

Performance Stock Units

Stock Options

Restricted Stock Units

2019
(% of Total LTI)

33%

33%

33%

2020
(% of Total LTI)

50%

30%

20%

As described above, Mr. Geldmacher’s LTI award for fiscal 2020 reflected the particular circumstances of his hire.
Mr. Geldmacher’s LTI value for fiscal 2020 was issued in the form of performance stock units (25%), stock options
(15%), restricted stock units (10%) and a long-term cash incentive award (50%). All of Mr. Geldmacher’s awards
cliff vest after three years.

2020 Stock Options

The stock options awarded in 2020 will vest ratably over three-years with one-third of the option shares vesting on
each anniversary of the grant date until fully vested on the third anniversary of the grant date, assuming the
recipient is continually employed through each vesting date, provided that the options granted to Mr. Geldmacher
will vest in full on the third anniversary of the grant date subject to his continued employment. The options will
expire if unexercised prior to the seventh anniversary of the grant date.

50 | 2021 PROXY STATEMENT

2020 Restricted Stock Units

The annual restricted stock units (or RSUs) awarded in 2020 will vest ratably over three-years with one-third of
the shares vesting on each anniversary of the grant date until fully vested on the third anniversary of the grant
date, assuming the recipient is continually employed through each vesting date, except as indicated below.

The RSUs granted to Mr. Geldmacher will vest in full on the third anniversary of the grant date, subject to his
continued employment through such date. The RSUs granted to Mr. Nefkens in 2020 under the CEO transition
plan vested monthly until a successor was appointed in May 2020.

In addition to the annual LTI awards, the Committee approved three separate RSU awards as follows:

• Mr. Sankpal was granted a sign-on award of 215,231 RSUs pursuant to his offer letter. The RSUs were
scheduled to vest as to one-third of the units on each of the first three anniversaries of the grant date, subject
to his continued employment
In connection with Mr. Sankpal’s termination of
employment, the RSUs were modified to permit continued vesting that portion of the RSUs that were not
otherwise subject to pro-rata vesting upon termination.

through such dates.

• Mr. Trunzo was granted a sign-on award of 300,000 RSUs pursuant to his offer letter. The RSUs will vest as
to 50% of the units on each of the third and fourth anniversaries of the grant date, subject to his continued
employment through such date.

• Mr. Aarnes was granted a one-time award of 50,000 RSUs that will vest on the fifth anniversary of the grant
date, subject to his continued employment through such date. The RSUs were granted to serve as an
incentive to Mr. Aarnes’ continued service and performance with the Company.

2020 Performance Stock Units

The performance stock units (or PSUs) granted in 2020 reflect a change in the performance metrics from the
performance stock units granted in prior years. Previously, PSUs vested based on achievement of internal
financial metrics, including revenue and adjusted EBITDA. When the PSUs were originally granted in February
2020, the Committee set metrics for the PSUs whereby 50% of the award would vest based on certain revenue
goals and 50% would vest based on a relative total shareholder return (rTSR) metric. In April 2020, upon
completion of the budget for 2020, the Committee reviewed the metrics and determined to modify the award so
that the entire award would vest based on achievement of the rTSR metric previously approved. In determining to
make this modification, the Committee considered the leadership and business transformation underway and
considered that revenue was also used a financial metric under the annual incentive plan and the use of rTSR as
the sole metric for the PSUs created a strong alignment with shareholder interests.

Accordingly, all of the PSUs granted in 2020, as modified, will vest based on a relative total shareholder return
(rTSR) metric and will be earned by comparing our total shareholder return to the total shareholder return of other
companies in the S&P 400 Industrial Index from January 1, 2020 through December 31, 2022. The threshold,
target and maximum levels of rTSR achievement that correspond to the number of shares that will be earned are
forth below, and the levels were not changed from the levels originally approved in February 2020.
set
Performance below the threshold will result in no shares being paid.

Threshold

Target

Maximum

*linear interpolations between points

Percentile Rank

Payout as percent of
target shares

25th

55th

75th

50%

100%

200%

2021 PROXY STATEMENT | 51

Other Components of Our Compensation Program

Offer Letter Agreements and Transition Letter Agreements
As described above, the Board effected several executive leadership changes in fiscal 2020. In connection with
those transitions, the Committee approved offer letters for newly hired NEOs and transition letter agreements for
departing NEOs. The terms of these agreements are described in more detail below under “Compensatory
Arrangements with NEOs.”

The following principles guided the Committee’s decision to enter into these agreements:

• The Board determined that it was important to make key executive leadership changes as part of the
Company’s transformation. The Board conducted a robust search for executive leaders who had the right
skills and experience to lead the company at this critical time and sought to attract them to leave their prior
employment to join Resideo. Accordingly, the compensation terms in the offer letters were designed to attract
and retain these talented executives. Among other things, these terms include guaranteed bonus for fiscal
2020 to recognize the uncertainty presented by the pandemic and the Company’s transformation. In addition,
the Committee approved vesting schedules for Mr. Geldmacher and Mr. Trunzo that created longer retention
periods. The specific terms of Mr. Geldmacher’s offer letter, including factors considered by the Committee,
are described above under “New CEO Fiscal 2020 Compensation Program.”

• The Board felt it was important to ensure a seamless transition of responsibilities from NEOs who were
departing the Company and incentivize them to remain with the Company for appropriate transition periods.
Accordingly, each transition agreement was designed to incentivize the departing NEO to ensure the success
of the transition based on the relevant circumstances.

Severance Plan
Each of our NEOs participates in the Resideo Technologies, Inc. Severance Plan for Designated Officers (the
“Severance Plan”). The terms of the Severance Plan were established following a review of the severance
practices among companies in our approved compensation peer group.

The Severance Plan addresses severance for our NEOs upon a termination following a change in control (“CIC”),
considered a “double trigger”, and is intended to ensure the continued attention of our NEOs to their roles and
responsibilities without the distraction that may arise from the possibility of a job loss concurrent with a CIC of the
Company.

In addition, the Severance Plan provides for severance payments and benefits that become payable if the
employment of one of our NEOs is terminated by us without “cause” (as defined in the Severance Plan) subject to
such individual signing and not revoking a release of claims agreement.

The Committee has adopted the Severance Plan to provide competitive post-employment compensation
arrangements that promote the continued attention, dedication and continuity of the members of our senior
management team, including our NEOs, and enable us to continue to recruit talented senior executive officers.
The Committee intends to periodically review the severance available to our NEOs under the Severance Plan to
ensure ongoing competitiveness and alignment with our overall compensation philosophy.

The severance benefits provided to our NEOs are outlined in the Potential Payments Upon Termination or
Change in Control Table found later in this Proxy Statement.

Nonqualified Deferred Compensation Plan
Executive officers (including the NEOs) may choose to participate in the Resideo Supplemental Savings Plan, a
nonqualified deferred compensation plan that permits additional tax-deferred retirement savings options. The Resideo
Supplemental Savings Plan has two components, the Deferred Incentive Program (DIP) and the Supplemental
Savings Program (SSP). Executive officers can elect to defer up to 100% of their annual incentive award under the DIP
component. In addition, under the SSP component, executive officers may also elect to defer eligible compensation
that cannot be contributed to the Company’s 401(k) plan due to IRS limitations. The amounts contributed to the
Supplemental Savings Plan are eligible for company matching credits, not to exceed 87.5% of the first 8% contributed
combined between the SSP and the Company’s 401(k) plan. The participant account balances in the SSP are subject
to gains and losses, based on the returns of the Fidelity® U.S. Bond Index Fund.

52 | 2021 PROXY STATEMENT

Benefits and Perquisites
Our NEOs are eligible to receive the same benefits as our salaried employees in the U.S. The Company and the
Committee believe this approach is reasonable and consistent with the overall compensation objectives to attract
and retain employees. These benefits include medical, dental, vision, disability insurance, a 401(k) plan and other
plans and programs made available to other eligible employees in the U.S. Employee benefits and perquisites are
reviewed periodically to ensure that benefit levels remain competitive.

Executive Annual Physical Program
Starting in 2019, the Committee approved that all officers are required to have an annual executive physical and
are eligible to participate in an executive annual physical program paid for by the Company. These physicals
provide a more in-depth review of the health of those employees reporting to the President and Chief Executive
Officer of the Company. NEO participation in 2020 was limited due to travel and other restrictions related to
elective medical appointments.

As described above, the Committee approved additional benefits for Mr. Geldmacher related to his health and
safety, particularly in light of the COVID-19 pandemic.

Executive Stock Ownership Guidelines
The Committee believes that the interests of our executives, including our NEOs, will be more aligned with those
of our shareholders, and our NEOs will more effectively pursue strategies that promote our shareholders’ long-
term interests, if our executives hold substantial amounts of our stock. All of our executive officers, including our
NEOs, are subject to minimum stock ownership guidelines that are administered by the Committee. Under these
in value to the following
guidelines, our executive officers must hold shares of Resideo common stock equal
multiples of their current base salary:

CEO

6x Base Salary

Other Executive Officers

3x Base Salary

Our executive officers have five years from the date they become subject to the guidelines to meet the ownership
requirement. Shares owned outright, unvested RSU awards and earned performance share awards are counted
toward the ownership requirement. Shares may be sold during the accumulation period if satisfactory progress
towards meeting the minimum requirement is demonstrated. As of December 31, 2020, Mr. Trunzo, Mr. Aarnes,
Mr. Kelly and Ms. Lane have met the minimum stock ownership requirement under the policy.

Incentive Recoupment Policy (“Clawback”)
In the event of a material restatement of our financial results (a “Restatement”), the Board will review all incentive
compensation paid to senior executives on the basis of having met or exceeded specific performance targets for
performance periods during the Restatement period. To the extent permitted by applicable law, the Board will
seek to recoup incentive compensation, in all appropriate cases (taking into account all relevant factors, including
whether the assertion of a recoupment claim may prejudice the interests of
the Company in any related
proceeding or investigation), paid to, or credited to a deferred compensation account of, any senior executive, if
and to the extent that:

(i)

(ii)

(iii)

the amount of incentive compensation was calculated based upon the achievement of certain financial
results that were subsequently reduced due to a Restatement;

the senior executive engaged in misconduct that caused the need for the Restatement; and

the amount of incentive compensation that would have been awarded to the senior executive had the
financial results been properly reported would have been lower than the amount actually awarded.

Hedging and Pledging Policy
It is our policy that all of our directors, officers and employees are prohibited from engaging in short sales of
Resideo securities and selling or purchasing puts or calls or otherwise trading in or writing options on Resideo
securities and using certain financial
instruments (including forward sale contracts, equity swaps, collars and
exchange funds), holding securities in margin accounts or pledging Resideo securities as collateral, in each case,
that are designed to hedge or offset any decrease in the market value of Resideo securities.

2021 PROXY STATEMENT | 53

Tax Deductibility of Executive Compensation
Section 162(m) of the Internal Revenue Code generally limits the tax deductibility of compensation paid to the
CEO and other covered officers to $1 million in any taxable year. Thus, we generally will not be able to take a
deduction for any compensation paid to our NEOs in excess of $1 million. While the Committee considers this
limitation on tax deductibility, its decisions regarding executive compensation are determined based on the
philosophy and factors described above.

Compensation and Human Capital Management Committee Report
The Committee has reviewed and discussed with management the Company’s Compensation Discussion and
Analysis included in this Proxy Statement. Based on this review and discussion, the Committee recommended to
the Board that
the Compensation Discussion and Analysis be included in this Proxy Statement and the
Company’s Form 10-K for the year ended December 31, 2020.

This report is provided by the following independent members of the Board, who comprise the Committee:

Sharon Wienbar (Chair)
Nina Richardson
Andrew Teich

54 | 2021 PROXY STATEMENT

Summary Compensation Table
The following table sets forth information concerning the compensation awarded to, earned by or paid to our
NEOs during 2020.

Officer Name

Position

Year

Base
Salary
($)

Bonus
($)(1)

Stock
Awards ($)(2)

Option
Awards ($)(3)

Non-Equity
Incentive Plan
Compensation
($)(4)

Changes in
Pension
Values and
Non Qual.
Deferred
Comp
Earnings
($)(5)

2020 526,154 2,894,098

774,547

464,589

2020 326,250

447,775 3,438,060

339,343

—

—

—

—

All Other
Compensation
($)(6)

Total
Compensation
($)

38,579

4,697,966

17,749

4,569,177

Jay
Geldmacher

Tony Trunzo

Robert Aarnes

President & Chief
Executive Officer

EVP, Chief
Financial Officer

President, ADI
Global Distribution

2020 487,115

— 2,222,916

524,999

488,000

40,092

19,637

3,782,759

2019 437,671

— 933,308

466,661

490,500

40,977

19,145

2,388,262

2018 60,135

44,987

885,007

— 138,905

9,996

4,440

1,143,470

Stephen Kelly

EVP, Chief
Human Resources
Officer

2020 438,228

— 578,682

232,199

345,816

45,584

25,544

1,666,054

2019 430,000

— 515,995

257,999

279,328

140,014

713,972

2,337,308

2018 65,346

67,898 1,041,057

— 178,415

8,163

9,111

1,369,991

Jeannine Lane

Michael
Nefkens

Robert Ryder

Michael Flink

EVP, General
Counsel,
Corporate
Secretary and
Chief Compliance
Officer

Former
President & Chief
Executive Officer

Former Interim
Chief Financial
Officer(7)

Former SVP,
Executive Advisor

Sachin Sankpal

Former President,
Products &
Solutions

2020 434,327

— 538,314

215,997

351,360

84,107

22,587

1,646,692

2020 393,923

— 1,457,118

—

—

— 2,055,546

3,906,587

2019 895,068

— 2,866,654 1,433,333

655,200

2018 135,385

193,227 4,104,724

— 998,977

—

—

502,910

6,353,165

1,645

5,433,958

2020

2019

—

—

—

—

—

—

—

—

—

—

— 1,553,344

1,553,344

—

391,000

391,000

2020 477,974

— 701,308

281,399

380,852

202,045

35,952

2,079,531

2019 469,000

— 625,311

312,666

240,597

219,889

370,764

2,238,227

2018 72,154

91,336 1,067,381

— 222,065

70,855

8,412

1,532,202

2020 468,269

— 3,956,834

524,999

—

— 2,094,051

7,044,153

(1) For 2020, Mr. Geldmacher received a sign-on bonus and both Mr. Geldmacher and Mr. Trunzo received guaranteed bonus payouts at
target, pro-rated for their period of employment, for fiscal 2020 pursuant to the terms of their offer letters. For 2018, our NEOs received a
discretionary bonus payment for their significant contributions to our successful Spin-Off from Honeywell.

(2) Stock awards in 2020 consisted of restricted stock unit (RSU) awards and performance stock unit (PSU) awards. The amounts reported
in this column represent the aggregate grant date fair value of the RSU awards for fiscal years 2020, 2019 and 2018 and of the target
level of the PSU awards for fiscal years 2020 and 2019. We calculated these amounts in accordance with the provisions of FASB ASC
Topic 718 utilizing the assumptions discussed in Note 18 to our financial statements for the fiscal year ended December 31, 2020. The
fair value of the RSUs is based on the average of the high and low prices for Resideo stock on the grant date. The fair value of the
PSUs that vest based on the rTSR metric was determined using the Monte Carlo simulation valuation method. The value of the PSUs
reflects the original grant date fair value of the PSUs when granted in February 2020 (for NEOs who received their PSUs in February).
At that time, the awards had a grant date fair value of $10.995 per share, comprised of $10.27 per share for the 50% of the award
subject to the original revenue metric, which was the average of the high and low prices for Resideo stock on the grant date assuming
that a payout at target was probable, and $11.72 per share for the 50% of the award subject to the rTSR metric, based on the Monte
Carlo simulation model assuming volatility of 30.77% and a risk-free interest rate of 1.35%. When the PSUs were modified in April 2020,
the modification date fair value of the award was $2.97 per share, based on the Monte Carlo simulation model assuming volatility of
36.62% and a risk-free interest rate of 0.24%. Accordingly, there was no incremental modification date fair value. The PSUs granted to
Mr. Geldmacher and Mr. Trunzo after the modification had a grant date fair value of $3.95 per share, based on the Monte Carlo

2021 PROXY STATEMENT | 55

simulation model using similar assumptions. The grant date fair value of the 2020 RSUs and the grant date fair value of the 2020 PSUs
if target performance and maximum performance is achieved are as follows:

Name

Jay Geldmacher

Tony Trunzo

Robert Aarnes

Stephen Kelly

Jeannine Lane

Michael Nefkens

Michael Flink

Sachin Sankpal

PSUs

RSUs ($)

Target ($) Maximum ($)

311,133

463,414

926,828

3,197,845

240,215

480,430

1,270,386

952,530

1,905,060

157,398

421,284

842,568

146,419

391,895

783,790

1,457,118

—

—

190,755

510,553

1,021,106

3,004,304

952,530

1,905,060

(3) The amounts reported in this column represent the aggregate grant date fair value of the option awards for fiscal year 2020 and 2019. No
options were issued in 2018. We calculated these amounts in accordance with the provisions of FASB ASC Topic 718 utilizing the
assumptions discussed in Note 18 to our financial statements for the fiscal year ended December 31, 2020.

(4) The amounts in this column represent the total 2020 annual incentive payments made to the NEOs as described in more detail above in
the “Compensation Discussion & Analysis – Elements of Compensation” section of this Proxy Statement. The amount shown was paid
shortly after the end of the fiscal year.

(5) The amounts in this column represent the aggregate change in the present value of each NEO’s accumulated benefit under the

Company’s pension plans (as disclosed in the Pension Benefits table below).

(6) The amounts reported in this column for 2020 include costs for company contributions under the 401(k) and deferred compensation plan,
the imputed value of company-provided life insurance, costs for executive healthcare services and, in the case of Mr. Nefkens and
Mr. Sankpal only, severance benefits. The amount for Mr. Ryder includes the payments made to Horsepower, which are described in
more detail below in footnote 7.

Name

Jay Geldmacher

Anthony Trunzo

Robert Aarnes

Stephen Kelly

Jeannine Lane

Michael Nefkens

Michael Flink

Sachin Sankpal

401(k) Company
Contributions ($)

Deferred
Compensation
Plan Company
Contributions ($)

Severance
($)(a)

All
Other ($)(b)

—

17,063

17,063

19,950

17,063

—

19,950

—

—

—

—

—

—

—

13,508

—

—

—

—

—

2,054,702

—

—

2,093,207

38,579

10,686

2,574

5,594

5,524

844

2,494

844

(a) Amounts reflect severance payments and benefits paid to or accrued for Mr. Nefkens and Mr. Sankpal pursuant to the terms of their

separation agreements described below under “Compensatory Arrangements with NEOs.”

(b)

Includes costs for executive healthcare services and excess liability insurance premiums paid by the Company. In the case of
Mr. Geldmacher and Mr. Trunzo, includes $37,500 and $10,000, respectively, for reimbursement of legal fees in connection with
negotiating their offer letters, which the Company agreed to reimburse pursuant to the terms of the offer letters.

(7) Mr. Ryder was appointed as Interim Chief Financial Officer effective November 7, 2019. Mr. Ryder is the President of Horsepower, a
consulting firm through which his services have been retained under an engagement letter dated October 22, 2019. Pursuant to that
engagement letter, the Company paid Horsepower a bi-weekly fee of $115,000 for Mr. Ryder’s services, as well as reimbursement of
reasonable and authorized travel expenses related to performance of the services. Mr. Ryder did not receive any equity or other
compensation per the terms of the engagement letter.

56 | 2021 PROXY STATEMENT

Grants of Plan-Based Awards – Fiscal Year 2020

The following table summarizes the grants of plan-based awards made to our NEOs during the fiscal year ended
December 31, 2020.

Estimated Future Payouts Under
Non-Equity Incentive Plan Awards

Estimated Future Payouts
Under Equity
Incentive Plan Awards

Officer Name

Award Type

Grant Date

Threshold
($)(A)

Target
($)

Maximum
($)

Threshold
(#)

Target
(#)

Maximum
(#)

Jay Geldmacher AIP(1)

N/A

804,098 1,608,196

All Other
Option
Awards:
Number of
Securities
Underlying
Options
(#)

Exercise
or Base
Price of
Option
Awards
($/sh.)

Closing
Price on
Date of
Grant of
Option
Awards
($/sh.)

Grant Date
Fair Value
of Stock
and Option
Awards
($/sh.)

All Other
Stock
Awards
(#)

—

—

—

—

—

— 237,035

6.63

6.56

464,589

46,928

—

—

300,000

—

—

—

—

—

—

—

—

—

—

—

311,133

463,414

—

— 2,958,000

— 111,078

9.86

10.09

339,343

24,325

—

—

—

—

—

—

—

—

—

—

—

239,845

240,215

—

— 184,989

10.27

10.21

524,999

34,653

50,000

—

—

—

—

—

—

—

—

—

—

—

—

—

355,886

952,530

914,500

— 81,818

10.27

10.21

232,199

15,326

—

—

—

—

—

—

—

—

—

—

—

157,398

421,284

—

— 76,109

10.27

10.21

215,997

14,257

—

141,881

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

146,419

391,895

—

— 1,457,118

—

—

—

—

— 99,154

10.27

10.21

281,399

18,574

—

—

215,231

—

—

—

—

—

—

—

—

—

—

—

190,755

510,553

—

— 2,648,417

— 184,989

10.27

10.21

524,999

34,653

—

—

—

—

—

—

355,886

952,530

— 58,660

117,320 234,640

N/A

297,775

595,549

120,000

500,000 1,000,000

— 30,407

60,814

121,628

— 43,317

86,633

173,266

—

85,037

354,320

708,640

86,400

360,000

720,000

— 19,158

38,316

76,632

— 17,822

35,643

71,286

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

120,000

500,000 1,000,000

— 23,218

46,435

92,870

Stock Options(2)

RSU(3)

PSU(5)

Tony Trunzo

AIP(1)

RSU(4)

Stock Options(2)

RSU(3)

PSU(5)

Robert Aarnes

AIP(1)

Stock Options(2)

RSU(3)

PSU(5)

RSU(4)

Stephen Kelly

AIP(1)

Stock Options(2)

RSU(3)

PSU(5)

Jeannine Lane

AIP(1)

Stock Options(2)

RSU(3)

PSU(5)

05/28/2020

05/28/2020

05/28/2020

06/08/2020

06/08/2020

06/08/2020

06/08/2020

02/20/2020

02/20/2020

02/20/2020

12/14/2020

02/20/2020

02/20/2020

02/20/2020

02/20/2020

02/20/2020

02/20/2020

Stock Options(2)

RSU(3)

PSU(5)

Sachin Sankpal AIP(1)

RSU(4)

Stock Options(2)

RSU(3)

PSU(5)

02/20/2020

02/20/2020

02/20/2020

01/07/2020

02/20/2020

02/20/2020

02/20/2020

Michael Nefkens AIP(1)

302,400

1,260,000 2,520,000

RSU(3)

Robert Ryder

—

Michael Flink

AIP(1)

02/20/2020

—

—

—

—

—

—

—

104,343

434,763

869,526

— 43,317

86,633

173,266

—

(A) Represents the payment received for the minimum level of performance required to achieve a payout under the plan for 2020.

Mr. Geldmacher and Mr. Trunzo were guaranteed a payout equal to target pursuant to the terms of their offer letters.

(1) Annual incentive compensation (or AIP) awarded under the Resideo Bonus Plan for the 2020 performance year, which are paid in early 2021.

(2) Non-qualified stock options granted under the Resideo 2018 Stock Incentive Plan. The options will vest ratably on first, second and third
anniversaries of the grant date, with the exception of the grant to Mr. Geldmacher, which will vest in full on the third anniversary of the grant
date. See the Outstanding Equity Awards at 2020 Fiscal Year-End table below for further details on the equity awards listed above. The grant
date fair value of stock options was calculated in accordance with FASB ASC Topic 718 using the Black-Scholes option valuation model as of
the date of grant based on the assumptions reflected in Note 18 to our financial statements for the fiscal year ended December 31, 2020.

2021 PROXY STATEMENT | 57

(3) Annual restricted stock units granted under the Resideo 2018 Stock Incentive Plan. The restricted stock units will vest ratably on the first,
second and third anniversaries of the grant date, with the exception of the grant to Mr. Geldmacher, which will vest in full on the third
anniversary of the grant date. See the Outstanding Equity Awards at 2020 Fiscal Year-End table below for further details on the equity
awards listed above. The fair value of the RSUs reflected in the final column is based on the average of the high and low prices for
Resideo stock on the grant date.

(4) The restricted stock units (RSUs) reflected were issued as sign-on awards for Mr. Trunzo and Mr. Sankpal, and as a special retention
related restricted stock unit for Mr. Aarnes. The award granted to Mr. Trunzo will vest in equal
installments on the third and fourth
anniversaries of the grant date. The award granted to Mr. Sankpal was scheduled to vest in equal installments on the first, second and
third anniversaries of the grant date, but was modified as described on page 65 of this proxy. The award to Mr. Aarnes will vest in full on
the fifth anniversary of the grant date. The fair value reflected in the final column is based on the average of the high and low prices for
Resideo stock on the grant date.

(5) Performance stock units (PSUs) granted under the Resideo 2018 Stock Incentive Plan. The award is subject to Resideo’s relative Total
Shareholder Return ranking against the companies in the S&P 400 Industrials Index for the period from January 1, 2020 through
December 31, 2022 and will pay out in February 2023 if earned. The amounts in the Target column represent the number of shares
earned at a ranking of the 55th percentile as compared to the companies in the Index. The amounts in the column labeled Threshold
represent the total number of shares that would be earned if Resideo were to achieve a ranking of the 25th percentile. The amounts in the
column labeled Maximum represent the total number of shares that would be earned if Resideo were to achieve a ranking of the 75th
percentile or above. The fair value reflected in the final column is calculated in accordance with the provisions of FASB ASC Topic 718 as
described in footnote 2 to the Summary Compensation Table above.

Certain Terms of Equity Awards
Dividend equivalents may be earned on the 2020 RSU and PSU awards, however they will be subject to the same
vesting and forfeiture provisions that apply to the underlying award to which they relate. The Company has not
paid dividends since becoming an independent public company.

The 2020 option, RSU and PSU awards are subject to double trigger accelerated vesting and payout upon a
change in control only if the award is (1) assumed, replaced or continued by the successor entity and (2) the
recipient’s employment is terminated without cause or, in the case of certain executives only, if the award
recipient resigns for good reason, in each case, within 24 months after the change in control, or if the surviving
entity in the change in control transaction refuses to continue, assume, or replace the awards. In such instance
the 2020 options and RSU awards will vest in full immediately, and assuming the performance period has not
been completed, the 2020 PSU awards will vest based on target performance during the truncated performance
period and on a pro rata basis based on a target number of units for the year following the truncated performance
period.

If an award recipient’s employment ends as a result of his or her death or disability, vesting of the options and
RSU awards will accelerate in full, while the 2020 PSU awards will vest on a pro-rata basis, based on actual
performance as measured at the end of the performance period. If an award recipient’s employment ends as a
result of retirement and the participant accepts certain post-employment conditions, the RSU awards and options
will continue to vest in accordance with the original vesting schedule and the 2020 PSU awards will vest in
accordance with the previous sentence.

In the case of executive officers only, if an award recipient’s employment ends as a result of an involuntary
termination without cause by the Company, the options and RSU awards will vest on a pro rata basis immediately
and the 2020 PSU awards will vest on a pro-rata basis, based on actual performance as measured at the end of
the performance period.

If an award recipient’s employment ends for any other reason, unvested options, RSU and PSU awards will be
forfeited. With respect to each of the option, RSU and PSU awards described above, if an award recipient
breaches certain non-competition or non-solicitation obligations, the recipient’s unvested units will be forfeited,
and certain shares issued in settlement of units that have already vested must be returned to the Company or the
recipient must pay the Company the amount of the shares’ fair market value as of the date they were issued.

The impact of a termination of employment or change in control of our Company on option, RSU and PSU awards
held by our NEOs is quantified in the “Potential Payments Upon Termination or Change in Control” section below.

All stock awards granted to the NEOs shown in the table above were granted under the 2018 Stock Incentive
Plan and are governed by and subject to the terms and conditions of the plan and the relevant award agreements.

58 | 2021 PROXY STATEMENT

Outstanding Equity Awards at 2020 Fiscal Year-End

The following table summarizes information regarding outstanding equity awards held by our NEOs as of
December 31, 2020.

Option Awards

Stock Awards

Number of
Securities
Underlying
Unexercised
Options (#)
Exercisable

Number of
Securities
Underlying
Unexercised
Options (#)
Unexercisable

Option
Price
($)

Unexercised
Option
Expiration
Date

Number of
Shares or
Units
of Stock
That
Have Not
Vested
(#)

Market
Value* of
Shares or
Units
That Have
Not
Vested
($)

Officer Name

Jay Geldmacher

Anthony Trunzo

Robert Aarnes

Grant Date Notes

05/28/2020

05/28/2020

05/28/2020

Total

6/8/2020

6/8/2020

6/8/2020

6/8/2020

Total

9/29/2016

2/28/2017

2/27/2018

2/27/2018

10/29/2018

11/15/2018

2/11/2019

2/11/2019

2/11/2019

2/20/2020

2/20/2020

2/20/2020

(1)

(2)

(3)

(4)

(5)

(3)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(14)

(15)

(16)

(17)

(3)

12/14/2020

(18)

237,035

6.63 5/27/2027

—

—

—

—

9.86

6/7/2027

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

237,035

111,078

—

—

—

111,078

—

—

—

—

—

—

—

—

—

22,943

45,886

24.39

—

—

—

—

184,989

10.27

Total

22,943

230,875

Stephen Kelly

7/29/2016

(19)

2/28/2017

2/27/2018

2/27/2018

10/29/2018
11/15/2018
2/11/2019
2/11/2019
2/11/2019
2/20/2020
2/20/2020
2/20/2020

Total

(8)

(9)

(10)

(11)
(12)
(13)
(14)
(15)
(16)
(17)
(3)

—

—

—

—

—
—
12,684
—
—
—
—
—
12,684

—

—

—

—

—
—
25,369
—
—
81,818
—
—
107,187

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—
—
24.39
—
—
10.27
—
—

—

46,928

997,689

— 117,320 2,494,223

164,248 3,491,912

—

—

24,325

517,150

60,814 1,292,906

— 300,000 6,378,000

385,139 8,188,055

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—
—
—
—
—
—
—
—

7,450

1,120

2,421

4,394

158,387

23,811

51,470

93,416

28,730

610,800

5,558

118,163

12,756

271,193

19,133

406,768

34,653

736,723

86,633 1,841,818

50,000 1,063,000

252,848 5,375,548

13,096

278,421

2,240

3,610

6,533

32,320
8,337

47,622

76,749

138,892

687,123
177,244

7,052
10,578

149,926
224,888

15,326
38,316

325,831
814,598
137,408 2,921,294

2021 PROXY STATEMENT | 59

Officer Name

Jeannine Lane

Michael Nefkens

Robert Ryder

Michael Flink

Sachin Sankpal

Grant Date Notes

2/28/2017

2/27/2018

2/27/2018

10/29/2018

11/15/2018

2/11/2019

2/11/2019

2/11/2019

2/20/2020

2/20/2020

2/20/2020

Total
10/29/2018

2/11/2019

2/11/2019

Total

(8)

(9)

(10)

(11)

(12)

(13)

(14)

(15)

(16)

(17)

(3)

(11)

(13)

(15)

— —

7/25/2014

6/1/2016

2/28/2017

(20)

(21)

(8)

7/27/2017

(22)

2/27/2018

2/27/2018

10/29/2018

11/15/2018

2/11/2019

2/11/2019

2/11/2019

2/20/2020

2/20/2020

2/20/2020

Total

1/7/2020
2/20/2020
2/20/2020

Total

(9)

(10)

(11)

(12)

(13)

(15)

(14)

(16)

(17)

(3)

(23)
(24)
(3)

Option Awards

Stock Awards

Number of
Securities
Underlying
Unexercised
Options (#)
Exercisable

Number of
Securities
Underlying
Unexercised
Options (#)
Unexercisable

Option
Price
($)

Unexercised
Option
Expiration
Date

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

11,799

23,599

24.39

—

—

—

—

76,109

10.27

11,799

99,708

— 24.39 5/27/2021

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

131,109

—

131,109
—

—

—

—

—

—

—

—

—

15,372

30,744

24.39

—

—

—

—

—

15,372

—
40,134
—

40,134

—

—

—

—

99,154

10.27

—

—

—

—

129,898

—
—
— 10.27
—
—

Number of
Shares or
Units
of Stock
That
Have Not
Vested
(#)

Market
Value* of
Shares or
Units
That Have
Not
Vested
($)

1,222

2,039

3,695

25,980

43,349

78,556

28,730

610,800

4,631

98,455

6,560

9,840

139,466

209,198

14,257

303,104

35,643

757,770

106,617 2,266,677

—

—

—

—

—

—

—

—

—

—

—

— 154,400 3,282,544

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

27,507

584,799

181,907 3,867,343
—

—

7,916

168,294

18,702

397,605

2,037

43,307

13,831

294,047

3,398

6,157

72,241

130,898

33,690

716,249

7,874

167,401

12,819

272,532

8,546

181,688

18,574

394,883

46,435

987,208

179,979 3,826,354

— 159,903 3,399,538
—
—

483,984

22,765

182,668 3,883,522

*

(1)
(2)
(3)

Based on the closing stock price for Resideo stock on December 31, 2020 ($21.26). All awards with grant dates prior to October 29,
2018, the date of the Spin-Off, were equity awards (stock options, RSUs and PSUs) issued by Honeywell that were converted to Resideo
RSUs on October 29, 2018.
These non-qualified stock options will vest in full on May 28, 2023.
These RSUs will vest in full on May 28, 2023.
These PSUs were awarded in 2020 and can be earned after the end of the three-year performance period ending December 31, 2022.
The number of PSUs that the NEO will receive is dependent upon the ranking of our relative Total Shareholder Return as compared to
the Total Shareholder Return of the companies in the S&P 400 Industrials Index. The number of PSUs shown is the target number of
shares that can be earned. Pursuant to their award agreement, Mr. Geldmacher’s PSU award, if earned, will vest on May 28, 2023 and
Mr. Trunzo’s award, if earned, will vest on June 8, 2023.

(4)

These non-qualified stock options will vest in equal annual installments on June 8, 2021, June 8, 2022, and June 8, 2023.

60 | 2021 PROXY STATEMENT

(5)
(6)
(7)

(8)
(9)

These RSUs will vest in equal annual installments on June 8, 2021, June 8, 2022, and June 8, 2023.
These RSUs will vest in equal installments on June 8, 2023 and June 8, 2024.
The remaining unvested RSUs under this converted Honeywell award will vest in the amount of 3,662 shares on September 29, 2021
and 3,788 shares on September 29, 2023.
The remaining unvested RSUs under this converted Honeywell award vested on February 28, 2021.
The remaining unvested RSUs under this converted Honeywell award will vest in equal annual installments on February 27, 2021 and
February 27, 2022.

(10) The remaining unvested RSUs under this converted Honeywell award vested on February 27, 2021.
(11) These Founder’s Grant RSU Awards were granted on October 29, 2018 and will vest in equal amounts on October 29, 2021 and

October 29, 2022.

(12) The remaining unvested RSUs under this converted Honeywell award vested on March 15, 2021.
(13) These non-qualified stock options will vest in equal annual

installments on each of February 11, 2020, February 11, 2021 and
February 11, 2022. The stock option shown for Mr. Nefkens represents the number of shares which were vested and outstanding as of
May 27, 2020 at his separation. The remaining unvested portion of the stock option was forfeited and cancelled on that date.

(14) These RSUs vest in equal annual installments on February 11, 2020, February 11, 2021 and February 11, 2022.
(15) These PSUs were awarded on February 11, 2019 can be earned based on achievement of certain financial measures set early in 2019.
The performance period ends December 31, 2021. The number of PSUs that the NEO will receive is dependent upon the achievement of
certain financial metrics approved by the Committee measuring revenue and Adjusted EBITDA. For each NEO the amount of PSUs
shown is the target number of units that could be earned and paid out in shares. The PSUs shown for each of Mr. Nefkens and
Mr. Sankpal represent the pro-rated target number of PSUs remaining under his award which may be earned through the end of the
performance period.

(16) These non-qualified stock options will vest in equal annual installments on February 20, 2021, February 20, 2022, and February 20, 2023.
(17) These RSUs will vest in equal annual installments on February 20, 2021, February 20, 2022 and February 20, 2023.
(18) These RSUs will vest 100% on December 14, 2025.
(19) The remaining unvested RSUs under this converted Honeywell award will vest for 6,446 shares on July 29, 2021 and 6,650 shares on

July 29, 2023.

(20) The remaining unvested RSUs under this converted Honeywell award will vest on July 25, 2021.
(21) The remaining unvested RSUs under this converted Honeywell award will vest for 9,205 shares on June 1, 2021 and 9,497 shares on

June 1, 2023.

(22) The remaining unvested RSUs under this converted Honeywell award will vest for 6,811 shares on July 27, 2021 and 7,020 shares on

July 27, 2023.

(23) These RSUs vest as to 16,416 shares on January 7, 2021, 71,743 shares on January 7, 2022, and 71,744 shares on January 7, 2023.
(24) These non-qualified stock options vested in full on October 14, 2020.

Option Exercises and Stock Vested – Fiscal Year 2020
The following table summarizes information regarding stock options exercised by the NEOs during the fiscal year
ended December 31, 2020 and RSU awards that vested during that same period.

Officer Name

Jay Geldmacher

Anthony Trunzo

Rob Aarnes

Steve Kelly

Jeannine Lane

Mike Nefkens

Bob Ryder

Michael Flink

Sachin Sankpal

Option Awards

Stock Awards

# of Shares
Acquired on
Exercise
(#)

Value Realized
on Exercise
($)

Number of Shares
Acquired on
Vesting (#)(1)

Value Realized
on Vesting
($)(2)

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

19,442

41,720

23,751

74,585

—

27,647

62,846

—

—

180,026

418,140

242,254

524,450

—

250,726

743,971

(1) Represents the total number of RSUs that vested during 2020 before share withholding for taxes and transaction costs.

(2) Represents the total value of RSUs at the vesting date calculated as the average of the high and low prices for Resideo stock on the day of
vesting multiplied by the total number of RSUs that vested. The individual totals may include multiple vesting transactions during the year.

2021 PROXY STATEMENT | 61

Pension Benefits

The following table provides summary information and related disclosures provide information regarding benefits
under the Resideo Technologies Inc. Pension Plan (“RPP”) and the Resideo Supplemental Pension Plan (“SPP”),
a nonqualified plan. The RPP and SPP provide pension benefits only to those employees who previously
participated in the Honeywell pension plans prior to the Spin-Off. Accordingly, the only NEOs who participate in
the RPP and SPP are Messrs. Aarnes, Kelly and Flink and Ms. Lane.

The RPP and SPP benefits depend on the length of each NEO’s employment with the Company and certain
predecessor companies. This information is provided in the table below under the column entitled “Number of
Years of Credited Service.” A participant’s credited service is generally equal to his or her period of employment
with the Company or an affiliate (or, for periods prior to October 29, 2018, Honeywell International Inc. or a
Honeywell affiliate), excluding periods of employment when the participant was not eligible to participate in the
RPP or a predecessor Honeywell plan. The column in the table below entitled “Present Value of Accumulated
Benefits” represents a financial calculation that estimates the cash value today of the full pension benefit that has
been earned by each NEO. It is based on various assumptions, including assumptions about how long each NEO
will live and future interest rates. Additional details about the pension benefits for each NEO follow the table.

Officer Name

Robert Aarnes

Stephen Kelly

Jeannine Lane

Michael Flink

Plan Names

Resideo Technologies Inc. Pension Plan
(Qualified component)
Resideo Technologies Inc. Supplemental
Pension Plan (Non-Qualified component)

Total

Resideo Technologies Inc. Pension Plan
(Qualified component)
Resideo Technologies Inc. Supplemental
Pension Plan (Non-Qualified component)

Total
Resideo Technologies Inc. Pension Plan
(Qualified component)
Resideo Technologies Inc. Supplemental
Pension Plan (Non-Qualified component)

Total
Resideo Technologies Inc. Pension Plan
(Qualified component)
Resideo Technologies Inc. Supplemental
Pension Plan (Non-Qualified component)

Total

Number of
Years of
Credited
Service
(#)

Present
Value of
Accumulated
Benefits ($)

Payments
During
Last
Fiscal
Year ($)

Early
Retirement
Eligible?

No

No

Yes

Yes

8.0

8.0

12.4

12.4

26.3

26.3

17.8

17.8

73,046

73,751

146,797

226,426

281,955

508,381

470,967

451,608

922,575

970,656

—

970,656

—

—

—

—

—

—

—

—

—

—

—

—

Summary Information
• The RPP is a tax-qualified pension plan in which a significant portion of our U.S. employees participate.

• The RPP complies with tax requirements applicable to broad-based pension plans, which impose dollar limits
on the compensation that can be used to calculate benefits and on the amount of benefits that can be
provided. As a result, the pensions that can be paid under the RPP for higher-paid employees represent a
much smaller fraction of current income than the pensions that can be paid to less highly paid employees.
We make up for this difference, in part, by providing supplemental pensions through the SPP.

Pension Benefit Calculation Formulas
Within the RPP and the SPP, a variety of formulas are used to determine pension benefits. Different benefit
formulas apply for different groups of employees for historical reasons (e.g., past acquisitions by a predecessor
company) and the differences in the benefit formulas for our NEOs reflect this history.

• The Retirement Earnings Plan (“REP”) Formula is used to determine the amount of pension benefits for each of
our NEOs under the RPP and the SPP. Under this Formula, benefits are paid as a lump sum equal to (1) 3% or
6% of final average compensation (the average of a participant’s annual compensation for the five calendar years
out of the previous ten calendar years that produces highest average) times (2) credited service.

62 | 2021 PROXY STATEMENT

• Under the Pittway (“PW”) formula, the annual annuity benefit is equal to the sum of (1) for each of the first 35
years of service, 1.2% of annual compensation up to a social security breakpoint and 1.85% of annual
compensation over the breakpoint and (2) for each year of service over 35, 1.2% of annual compensation.
For years after 2015, a participant’s (A) social security breakpoint is determined as of December 31, 2015
and (B) compensation is the lesser of the participant’s 2015 compensation or compensation for the current
year.

For each pension benefit calculation formula, compensation includes base pay, short-term incentive
compensation, payroll-based rewards and recognition and lump sum incentives. The amount of compensation
taken into account under the RPP is limited by tax rules. The amount of compensation taken into account under
the SPP is not.

The table below describes which formulas are applicable to each of our participating NEOs.

NAME/FORMULA

DESCRIPTION OF TOTAL PENSION BENEFITS

Mr. Aarnes
REP formula 3%

Mr. Kelly
REP formula 6%

Ms. Lane
REP formula 6%

Mr. Flink
PW formula

• Mr. Aarnes’ pension benefits under the RPP and the SPP are determined under the REP

formula.

• Mr. Kelly’s pension benefits under the RPP and the SPP are determined under the REP

formula.

• Ms. Lane’s pension benefits under the RPP and the SPP are determined under the REP

formula.

• Mr. Flink’s pension benefits under the RPP and the SPP are determined under the PW

formula.

Mr. Flink and Ms. Lane are currently eligible for early retirement. Under the PW formula, Mr. Flink was eligible
once he reached age 55 with 10 years of service, and under the REP formula. At early retirement, the monthly
pension is computed on the same basis as at normal retirement, but the pension is reduced 6.67% per year for
each of the first five years and 3.33% for each of the next five years by which commencement precedes normal
retirement date. Ms. Lane participates in the REP formula and would be eligible, upon termination of employment,
to receive a lump sum payment of her accrued plan benefit (or an actuarial equivalent annuity payment,
determined in accordance with the plan’s actuarial equivalency provisions).

Nonqualified Deferred Compensation

Officer Name

Stephen Kelly

Jeannine Lane

Michael Flink

Executive
Contributions
in 2020
($)(1)

Registrant
Contributions
in 2020
($)(2)

Aggregate
Earnings
in 2020
($)(3))

Aggregate
Withdrawals and
Distributions in 2020
($)

Aggregate Balance
at the End of
Fiscal Year 2020
($)(4)

—

—

—

—

5,553

1,914

38,238

13,508

25,166

—

—

—

184,276

63,769

850,600

All deferred compensation amounts are unfunded and unsecured obligations of the Company and are subject to the same risks as any of the
Company’s general obligations.

(1) The amounts in this column were contributed by the NEO into his account under the deferred compensation plan, which includes amounts

reflected in the “Base Salary” column of the Summary Compensation Table.

(2) Amounts in this column are contributions made to the NEOs account in 2021 for the 2020 calendar year.
(3) The amounts in this column represent interest and dividends earned on balances held in the NEO’s account during 2020.
(4) Of the balances, the following amounts have reported in the current or prior year’s Summary Compensation Tables: Mr. Kelly – (i) $5,228
reported as Salary and $550 reported as All Other Compensation in the Summary Compensation table for 2018, and (ii) $17,200 reported
as Salary and $13,475 reported as All Other Compensation in the Summary Compensation Table for 2019; and Mr. Flink – (i) $38,238
reported as Salary and $13,508 reported as All Other Compensation in the Summary Compensation Table for 2020.

2021 PROXY STATEMENT | 63

Resideo Supplemental Savings Plan

The Resideo Supplemental Savings Program (“RSSP”) is a nonqualified deferred compensation plan that allows
eligible Resideo employees, including the NEOs, to save additional amounts in excess of what is allowed under
the Company’s tax-qualified 401(k) plan due to the annual deferral and compensation limits imposed by the
Internal Revenue Code. The RSSP has two components,
the Deferred Incentive Program (DIP) and the
Supplemental Savings Program (SSP). Executive officers can elect to defer up to 100% of their annual bonus
awards under the DIP component. In addition, executive officers may also participate in the SSP component to
defer eligible compensation that cannot be contributed to the Company’s 401(k) savings plan due to IRS
limitations. The amounts contributed to the SSP component are eligible for matching contributions not to exceed
87.5% of the first 8% contributed combined between the SSP and the 401(k) plan. Matching contributions are
always vested.

Interest Rate. Participant account balances were moved from the Honeywell plans to the RSSP on October 29,
2018. All funds are invested in the Fidelity U.S. Bond Index Fund and participant accounts are credited with
interest based on the fund’s performance. Matching contributions are also treated as invested in Fidelity U.S.
Bond Index Fund.

Distribution. Amounts transferred from the Honeywell Supplemental Savings Plan or Honeywell Deferred
Incentive Plan to the RSSP will follow the same distribution options as applied under the Honeywell plan. For
deferrals to the RSSP starting in 2019 or later years, payments will commence at the earlier of the participant’s
separation from service, death or the in-service distribution date elected by the participant. Amounts will be paid
to participants in a lump sum or installment payments, for payments triggered by separation from service or an
in-service distribution at the election of the participant. Participant RSSP accounts are distributed in cash only.
Participants can make different payment elections under the SSP and the DIP components of the RSSP.

Compensatory Arrangements with NEOs

As described above, during fiscal 2020, the Board effected several executive leadership transitions, including
hiring a new CEO and CFO. In connection with these transitions, the Committee approved certain offer letters for
new executive officers, as well as transition and severance arrangements for certain departing executive officers.
Below is a summary of the material terms of these compensatory arrangements. The summary below excludes
payments and benefits generally available to all executive officers under the terms of the Company’s equity award
agreements that are described above.

Offer Letter with Jay Geldmacher, President and Chief Executive Officer

the payout was guaranteed at no less than his pro-rated target

The Company entered into an offer letter with Mr. Geldmacher, effective May 28, 2020, in connection with his
appointment as President and Chief Executive Officer. Pursuant to the letter agreement, Mr. Geldmacher will
receive an annual base salary of $900,000. Mr. Geldmacher will have a target annual incentive compensation
opportunity equal to 150% of his annual base salary, with a maximum opportunity of no less than 200% and, for
2020,
incentive amount. Also for 2020,
Mr. Geldmacher was granted a pro-rated long-term incentive award equal valued at $3.097 million at target, 10%
of which value will be granted as time-based restricted stock units, 15% as stock options and 25% as
performance-based restricted stock units, all of which will vest on the third anniversary of the grant date, and the
remaining 50% was granted as a cash bonus payable following the third anniversary of
if
Mr. Geldmacher remains employed; provided that Mr. Geldmacher will receive a pro-rated payout of the cash
bonus if his employment terminates due to death, disability, termination without cause or resignation for good
reason. In the event of a change in control, all of Mr. Geldmacher’s equity awards will vest in full in the event they
are not assumed in such change in control or if his employment is terminated without cause or for good reason
within 24 months following such change in control.

the grant

Mr. Geldmacher received a cash sign-on bonus of $2.0 million that will be subject to ratable repayment if he
resigns other than for good reason or is terminated for cause before completing 24 months of employment.
Mr. Geldmacher also was entitled to receive a make-whole payment of up to $90,000 due to the forfeiture of a
quarterly bonus opportunity with his prior employer. Mr. Geldmacher will be eligible for the severance benefits
that Mr. Geldmacher will also be eligible to
provided to the Company’s other executive officers; provided,

64 | 2021 PROXY STATEMENT

severance benefits in the event he resigns for good reason. Good reason is defined as Mr. Geldmacher not
the Company or reporting directly and exclusively to the Board,
serving as the most senior executive of
assignment to Mr. Geldmacher of duties materially inconsistent with his position, any material diminution of his
position, authority, duties or responsibilities, any reduction in annual base salary or target annual
incentive
opportunity from the amounts in the offer letter, requiring Mr. Geldmacher to be based at any office or location
greater than 25 miles away from the Company’s headquarters or any material breach of the offer letter by the
Company.

In addition to participating in the Company’s benefits for other employees and executives, Mr. Geldmacher will
receive (i) an executive physical benefit valued at up to $5,000 annually, (ii) the right to use a private jet for
business and commuting purposes, including a full tax gross-up for any income taxes on such use, (iii) relocation
assistance under the Company’s officer level relocation guidelines and reimbursement for temporary housing for
up to 12 months and up to $75,000, and (iv) reimbursement of his legal
fees related to negotiation and
documentation of his employment agreement up to $37,500.

Offer Letter with Anthony Trunzo, Executive Vice President, Chief Financial Officer
The Company entered into an offer letter with Mr. Trunzo on May 22, 2020, in connection with Mr. Trunzo’s
appointment as Executive Vice President, Chief Financial Officer effective June 8, 2020. Pursuant to the terms of
the offer letter, Mr. Trunzo will receive an annual base salary of $585,000. Mr. Trunzo will have a target annual
incentive compensation opportunity equal to 90% of his annual base salary, and for 2020, the payout shall be no
less than his pro-rated target incentive amount. Also for 2020, Mr. Trunzo was granted a long-term incentive
award valued at $1,131,148 at target, 20% of which value was granted as time-based restricted stock units, 30%
as stock options and 50% as performance-based restricted stock units, subject to the same customary vesting
terms for the Company’s equity awards for other executive officers.

Mr. Trunzo received a sign-on equity award of 300,000 restricted stock units that will vest as to one-half of such
shares on each of the third and fourth anniversaries of the date of grant. Mr. Trunzo will be eligible for the
Severance Plan; provided that Mr. Trunzo will also be eligible to receive severance benefits in the event he
resigns for good reason. Pursuant to the letter agreement, good reason is defined as assignment to Mr. Trunzo of
duties materially inconsistent with his position, any material diminution of his position, authority, duties or
responsibilities, any reduction in annual base salary or target annual incentive opportunity from the amounts in the
offer letter or any material breach of the offer letter by the Company. In addition to participating in the Company’s
benefits for other employees and executives, Mr. Trunzo was entitled to reimbursement of his legal fees related to
negotiation and documentation of his offer letter up to $10,000.

Separation Agreement with Michael Nefkens, Former President and Chief Executive Officer
The Company entered into a separation agreement with Mr. Nefkens on January 22, 2020 in connection with the
termination of Mr. Nefkens’ employment. Pursuant to the separation agreement, Mr. Nefkens was entitled to
receive severance benefits in accordance with and subject to the Severance Plan and other conditions set forth in
the separation agreement provided to Mr. Nefkens, Mr. Nefkens is also entitled to continued vesting
of a pro-rated portion of the restricted stock units that were granted to him on October 29, 2018 and he received a
to 140% of his base
payment equal
salary, pro-rated for the portion of
In addition,
Mr. Nefkens received a long-term incentive grant for fiscal 2020 valued at $1.433 million that vested monthly
during fiscal 2020 with a minimum vesting of three months and, following the severance period, Mr. Nefkens will
be engaged to provide consulting services for twelve months for an annual fee of $200,000. The payments and
benefits under the separation agreement were subject to Mr. Nefkens signing a general release of claims in favor
of the Company and complying with his restrictive covenants, including one-year non-competition and two-year
non-solicitation restrictions.

fiscal 2020 during which Mr. Nefkens remained employed.

to his fiscal 2020 target annual

incentive award, which is equal

Separation Agreement with Sachin Sankpal, Former President, Products & Solutions
The Company entered into a separation agreement with Mr. Sankpal on October 14, 2020 in connection with the
termination of Mr. Sankpal’s employment effective October 14, 2020. Pursuant to the terms of the separation
agreement, Mr. Sankpal was entitled to receive severance benefits in accordance with and subject to the
Severance Plan and other conditions set forth in the separation agreement. Mr. Sankpal is entitled to continued
vesting of that portion of the restricted stock units that were granted to him on January 7, 2020 that were not

2021 PROXY STATEMENT | 65

otherwise subject to pro-rata vesting upon termination, as well as a payment of his fiscal 2020 annual incentive
award, in accordance with the Company’s actual financial results with respect to the financial metric components
and reduced by 50% for the individual performance component, but guaranteed at
that reduced level, all
pro-rated for the portion of fiscal 2020 during which Mr. Sankpal remained employed. Mr. Sankpal was entitled to
reimbursement of $5,000 for the cost of shipping his household goods in connection with relocation. The
payments and benefits under the separation agreement were subject to Mr. Sankpal signing a general release of
including
claims
one-year non-competition and two-year non-solicitation restrictions.

complying with

the Company

covenants,

restrictive

favor

and

his

of

in

Separation Agreement with Michael Flink, Former Senior Vice President, Executive Advisor
The Company entered into an employment terms letter with Mr. Flink on June 4, 2020 pursuant to which Mr. Flink
transitioned from his prior position of Executive Vice President, Transformation to Senior Vice President,
Executive Advisor effective June 1, 2020 for a transition period prior to the termination of his employment on
March 31, 2021. Mr. Flink was entitled to receive the same compensation he received previously for his continued
role as Senior Vice President, Executive Advisor, and, in the event his employment was terminated within one
year thereafter, he remained entitled to eighteen months of salary continuation and continued vesting of restricted
stock units that were granted to him on October 29, 2018 and November 15, 2018. Mr. Flink was entitled to a
payment of his fiscal 2020 annual incentive award, in accordance with the Company’s actual financial results with
respect to the financial metric components and reduced by 50% for the individual performance component, but
guaranteed at that reduced level, if his employment terminated prior to payout of the incentive award in the
ordinary course (in which case the payout would have pro-rated for the portion of fiscal 2020 during which
Mr. Flink remained employed). Mr. Flink remained employed through the payout of his incentive award so no
incremental benefit was provided, and his individual component paid out at the reduced, guaranteed level. As a
condition to the payments and benefits under the employment terms letter, Mr. Flink was obligated at the time of
his termination to sign a separation agreement that included a general release of claims in favor of the Company
and a requirement that he comply with his restrictive covenants, including one-year non-competition and two-year
non-solicitation restrictions.

Potential Payments Upon Termination or Change in Control

Overview

This section describes the benefits payable to our NEOs in two circumstances:

• Termination of employment

• Change in Control (“CIC”)

Officer Severance Plan
These benefits are determined primarily under our Resideo Technologies, Inc. Severance Plan for Designated
Officers, or Severance Plan, which our Committee approved in November 2018 and reflects their assessment of
external market data on benefits commonly offered to senior executives in such circumstances. The Committee
strongly believes that our severance benefits are generally in line with current market practices and are
particularly important as we do not maintain employment agreements with our NEOs. Benefits provided under the
Severance Plan are conditioned on the executive executing a full release of claims and compliance with certain
non-competition and non-solicitation covenants in favor of
the Company. The right to continued severance
benefits under the plan ceases in the event of a violation of such covenants. In addition, we would seek to recover
certain severance benefits already paid to any executive who violates such restrictive covenants.

In addition to the Severance Plan, several of our other benefits plans, such as our Annual
Incentive
Compensation Plan, also have provisions that impact these benefits. These benefits ensure that our executives
are motivated primarily by the needs of the businesses for which they are responsible, rather than circumstances
that are outside the ordinary course of business, i.e., circumstances that might lead to the termination of an
executive’s employment or that might lead to a CIC of the Company. Generally, this is achieved by assuring our
NEOs that they will receive a level of continued compensation if their employment is adversely affected in these
circumstances, subject to certain conditions. We believe that these benefits help ensure that affected executives
act in the best interests of our shareholders, even if such actions are otherwise contrary to their personal

66 | 2021 PROXY STATEMENT

interests. This is critical because these are circumstances in which the actions of our NEOs may have a material
impact upon our shareholders. Accordingly, we set the level and terms of these benefits in a way that we believe
is necessary to obtain the desired results. The level of benefit and the rights to benefits are determined by the
type of termination event, as described below.

In the case of a CIC, severance benefits under the Severance Plan are payable only in the event that both parts
of the “double trigger” are satisfied. That is, (i) there must be a CIC of our Company, and (ii)(A) the NEO must be
involuntarily terminated other than for cause, or (B) the NEO must initiate the termination of his own employment
for good reason. Similarly, our 2018 Stock Incentive Plan does not offer single-trigger vesting of equity awards
that are assumed or replaced by an acquirer upon a CIC.

Equity Awards

Death and Disability – In the case of a recipient’s death or disability, vesting of options and restricted stock units
accelerates in full and a pro rata portion of the PSUs will vest and settle if, and to the extent of, Resideo’s actual
achievement of the performance measures during the performance period. The options remain exercisable until
the earlier of three years after termination or the original expiration date.

Involuntary Termination Without Cause – If an executive officer is subject to an involuntary termination without
cause by Resideo, a pro rata portion of his or her options and restricted stock units will vest immediately upon
termination, and a pro rata portion of the PSUs will vest and settle if, and to the extent of, Resideo’s actual
achievement of the performance measures during the performance period. The options will remain exercisable
until the earlier of one year after termination or the original expiration date.

Voluntary Resignation – If a recipient resigns voluntarily from the Company, he or she will forfeit any unvested
options, restricted stock units and PSUs, and will have 30 days to exercise any then-vested options.

Retirement – With respect to equity awards granted prior to February 2019, non-vested awards are generally
forfeited upon any retirement. Equity awards granted in or after February 2019 generally provide that an award
recipient is retirement eligible if he or she is age 55 years or older, has at least 10 years of service to Resideo and
also has provided Resideo with at least 6 months’ prior notice that he or she is considering retirement. If an NEO
is retirement eligible, his or her employment with Resideo ends as a result of retirement and he or she accepts
certain post-employment conditions, the RSU awards and options granted in or after February 2019 will continue
to vest in accordance with the original vesting schedule (and options shall remain exercisable until the earlier of
their original expiration date and three (3) years after retirement) and the PSU awards granted in or after February
2019 will vest on a pro-rata basis, based on actual performance as measured at the end of the performance
period. Ms. Lane is the only NEO who is currently retirement eligible.

Pension and Non-Qualified Deferred Compensation

Pension and non-qualified deferred compensation benefits, which are described elsewhere in this Proxy
Statement, are not included in the table below in accordance with the applicable proxy statement disclosure
requirements, even though they may become payable at the times specified in the table. If an officer who
participates in the RSSP terminates employment with Resideo, the balance of that executive’s SSP or DIP
account will be paid to the executive in June of the year following his or her termination. Similarly, if an officer who
is a participant in the RPP or the SPP described above terminates employment, the executive’s balance in the
pension plan will be paid to the executive one hundred and five days after his or her termination date.

The following table summarizes estimated payments and benefits to which our NEOs would be entitled upon the
hypothetical occurrence of various termination scenarios or a CIC. The information in the table below is based on
the assumption, in each case, that the termination of employment occurred on December 31, 2020. None of these
termination benefits are payable to NEOs who voluntarily resign (other than voluntary resignations for good
reason as specified or certain qualifying retirements) or whose employment is terminated by us for cause.

NEOs Who Have Terminated Employment

The employment of Mr. Nefkens terminated on May 27, 2020, Mr. Sankpal terminated on October 14, 2020 and
Mr. Flink terminated on March 31, 2021, each under circumstances that entitle such NEO to severance benefits.
Accordingly, the severance amounts shown below for termination by the Company without Cause for Messrs.

2021 PROXY STATEMENT | 67

Nefkens, Sankpal, and Flink reflect the actual amounts they are entitled to in connection with the termination of
their employment pursuant to their severance agreements, which are described above under “Compensatory
Arrangements with NEOs,” and no amounts are reported for the other scenarios for these NEOs.

Death
($)

Disability
($)

Change-in-Control–
No Termination
of Employment ($)

Change-in-Control–
Termination of
Employment by
Company, Without
Cause, by NEO for
Good Reason or
Due to Disability
($)

Payments and Benefits

Cash Severance
(Base Salary)

Annual Incentive
Compensation (2)–Year
of Termination

Outstanding Equity
Awards (3)(4)

Benefits (5)

Named Executive
Officer

Jay Geldmacher

Anthony Trunzo

Robert Aarnes

Stephen Kelly

Jeannine Lane

Mike Nefkens

Robert Ryder

Michael Flink

Sachin Sankpal

Jay Geldmacher

Anthony Trunzo

Robert Aarnes

Stephen Kelly

Jeannine Lane

Mike Nefkens

Robert Ryder

Michael Flink

Termination
by the
Company
Without
Cause ($)(1)

1,800,000

877,500

862,500

664,350

675,000

1,800,000

—

724,605

750,000

—

—

—

—

—

509,508

—

—

Sachin Sankpal

337,475

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

Jay Geldmacher

Anthony Trunzo

Robert Aarnes

Stephen Kelly

Jeannine Lane

Mike Nefkens

Robert Ryder

Michael Flink

Sachin Sankpal

Jay Geldmacher

Anthony Trunzo

Robert Aarnes

Stephen Kelly

Jeannine Lane

Mike Nefkens

Robert Ryder

Michael Flink

Sachin Sankpal

— 6,959,735

6,959,735

— 9,454,344

9,454,344

— 7,408,578

7,408,578

— 3,820,474

3,820,474

— 3,103,115

3,103,115

1,073,902

—

3,133,140

2,474,281

11,023

16,484

13,144

16,904

12,874

23,042

—

14,380

17,282

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

68 | 2021 PROXY STATEMENT

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

1,800,000

1,170,000

1,150,000

885,800

900,000

—

—

—

—

2,700,000

1,053,000

1,150,000

708,640

720,000

—

—

—

—

6,959,735

9,454,344

7,408,578

3,820,474

3,103,115

—

—

—

—

11,023

21,978

17,525

22,538

17,165

—

—

—

—

Death
($)

Disability
($)

Change-in-Control–
No Termination
of Employment ($)

Payments and Benefits

All Other–Payments/
Benefits (6)

Total

Named Executive
Officer

Jay Geldmacher

Anthony Trunzo

Robert Aarnes

Stephen Kelly

Jeannine Lane

Mike Nefkens

Robert Ryder

Michael Flink

Sachin Sankpal

Jay Geldmacher

Anthony Trunzo

Robert Aarnes

Stephen Kelly

Jeannine Lane

Mike Nefkens

Robert Ryder

Michael Flink

Termination
by the
Company
Without
Cause ($)(1)

—

—

—

—

—

200,000

—

—

5,000

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

1,811,023

6,959,735

6,959,735

893,984

9,454,344

9,454,344

875,644

7,408,578

7,408,578

681,254

3,820,474

3,820,474

687,874

3,103,115

3,103,115

3,406,453

—

—

—

—

—

3,872,125

4,916,056

4,916,056

Change-in-Control–
Termination of
Employment by
Company, Without
Cause, by NEO for
Good Reason or
Due to Disability
($)

—

—

—

—

—

—

—

—

—

11,470,758

11,699,323

9,726,103

5,437,452

4,740,280

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

Sachin Sankpal

3,579.038

—

—

The amounts reflected in the first column related to involuntary termination unrelated to a CIC, as well as the final two columns specific to
circumstances following a CIC are based on the provisions of the Severance Plan, and the provisions of the 2018 Stock Incentive Plan.

(1) Pursuant to their offer letters, Mr. Geldmacher and Mr. Trunzo are also entitled to receive the same severance benefits set forth here for
termination by the Company without cause if they terminate their employment for good reason as defined in their offer letters. See
“Compensatory Arrangements with NEOs” above for additional information.

(2) Severance amounts in the event of involuntary termination not related to CIC represent a cash payment equal to 24 months of annual
base salary for Mr. Geldmacher and Mr. Nefkens and 18 months of annual base salary for the other NEOs. Severance amounts related to
an involuntary termination or termination for good reason related to a CIC represent a cash payment equal to 24 months of annual base
salary as well as two times the NEO’s target annual incentive compensation.

(3)

In addition to the amounts reflected in the final column, if an NEO is terminated without cause in situations following a CIC, the executive
will also be entitled to a pro-rated Annual Incentive Award for the period of employment during the year of termination.

(4) Amounts represent the intrinsic value of RSUs, and PSUs as of December 31, 2020 for which the vesting would be accelerated. RSUs will
be vested in full upon a termination due to death, disability or an involuntary termination or termination for good reason within 24 months
of a CIC. With respect to RSU grants issued after December 31, 2018 only, a pro rata portion of the award would accelerate upon an
involuntary termination not related to a CIC. With respect to the PSUs, upon termination due to death, disability or involuntary termination
not related to a CIC, a pro rata portion of the PSUs are eligible to vest at actual performance levels at the end of the performance period.
In the case of an involuntary termination or termination for good reason within 24 months of a CIC, a pro rata portion of the PSUs will vest
at target or at the level of substantially achieved performance, as determined by the Committee prior to the CIC. The value included for
RSUs and PSUs is the product of the number of units for which vesting would be accelerated and $21.26, the closing price of Resideo
common stock on December 31, 2020, except for the values reflected for Mr. Nefkens, Mr. Sankpal, and Mr. Flink, where the value
reflected is based on the actual fair value of the awards accelerated or amended to permit continued vesting on the respective date of
termination - $6.60, $10.98, and $28.82, respectively. None of the February 11, 2019 stock option grants are included in the table
because the exercise price was below the fair market value as of December 31, 2020.

(5) The amounts reflected represent the Company’s cost for continuation of benefits, such as medical, dental, vision and life insurance, for

the Salary Continuation Period as defined under the Severance Plan.

(6) The amounts reflect payments to be made to Mr. Nefkens for consulting services for one year following his severance period and $5,000

of reimbursement payments for Mr. Sankpal’s relocation following termination of his employment.

Mr. Ryder is not eligible to participate in the Severance Plan and has not received any equity awards. His
compensation is governed solely by the engagement
letter between the Company and Horsepower dated
October 22, 2019.

2021 PROXY STATEMENT | 69

CEO Pay Ratio
the Dodd-Frank Wall Street Reform and Consumer Protection Act, and
As required by Section 953(b) of
Item 402(u) of Regulation S-K, we are providing the following information about the relationship of the annual total
compensation of the individual identified as our median paid employee and the annual total compensation of
Mr. Jay Geldmacher, our President and Chief Executive Officer (the CEO).

For the year ended December 31, 2020, the total compensation for Mr. Geldmacher, was $4,697,966 as reported
in the Total Compensation column of the Summary Compensation Table on page 55. Since Mr. Geldmacher was
appointed CEO effective May 28, 2020, we annualized his Salary, Stock and Option Awards, Non-Equity Incentive
Plan Compensation, and the Excess Liability Insurance component of the total of All Other Compensation of the
Summary Compensation Table. We then added the disclosed values of his Bonus and other components of All
Other Compensation amount to arrive at a value of $7,422,494 used for the ratio of annual total compensation for
our CEO to the annual total compensation for our median employee. The table below provides the amounts as
shown in the SCT and as annualized:

Actual Values
from SCT ($)

For CEO Pay Ratio:
Annualized Values +
One-Time Values ($)

Rationale

526,154

900,000

Annualized salary

SCT Components

Salary

Bonus (Sign-On)

Bonus (Guaranteed Annual Cash
Incentive)

Stock Awards

Option Awards

2,090,000

2,090,000

804,098

1,350,000

774,547

464,589

1,902,579

1,141,204

All Other Compensation

38,579

38,711

Total CEO Pay

4,697,966

7,422,494

Not annualized; one-time sign-on
payment

Annualized for target incentive equal
to 150% of salary; actual 2020
amount was guaranteed at target

Annualized stock award value

Annualized stock option award value

Annualized excess liability
insurance, plus actual amount of
legal fee reimbursement and
executive physical

For 2020, our last completed fiscal year:

•

•

the annual total compensation of our median employee was $21,539; and

the annualized total compensation of our CEO as shown above was $7,422,494.

Based on this information, for 2020, the ratio of the annual total annualized compensation of Mr. Geldmacher, our
CEO, to the annual total compensation of the median employee was estimated to be 345 to 1. This pay ratio is a
reasonable estimate calculated in a manner consistent with SEC rules based on our payroll and employment
records and the methodology described below.

To identify our median employee for 2020, we considered our global population as of October 1, 2020 (the
“Measurement Date”). As of the Measurement Date, our total global employee population (excluding our CEO)
consisted of approximately 14,475 individuals.

Total U.S. Employees
Total Non-U.S. Employees

Total Global Workforce

3,068
11,407

14,475

(no exemptions utilized)

To identify the “median employee” from our total global employee population (excluding our CEO), we aggregated
annual total base salary and actual incentive awards paid during 2020, including bonuses and commissions. We
also annualized the compensation of all newly hired permanent employees who were employed on the

70 | 2021 PROXY STATEMENT

measurement date, for the 12-month period ending December 31, 2020, as permitted under SEC rules. All
non-US pay components were converted to US dollars using the same currency exchange rates in effect in our
financial records at October 1, 2020.

Once we identified the median employee, we determined the median employee’s total compensation by applying
the same rules required to report NEO compensation on the Summary Compensation Table.

The SEC rules for identifying the median compensated employee and calculating the pay ratio based on that
employee’s annual total compensation allow companies to adopt a variety of methodologies, to apply certain
exclusions, and to make reasonable estimates and assumptions that reflect their compensation practices. As
such, the pay ratio reported by other companies may not be comparable to the pay ratio reported above, as other
companies may have different employment and compensation practices and may utilize different methodologies,
exclusions, estimates and assumptions in calculating their own pay ratios.

2021 PROXY STATEMENT | 71

Equity Compensation Plan Information

As of December 31, 2020, information about equity compensation plans is as follows:

Number of Shares to be
Issued Upon Exercises of
Outstanding Options, Warrants
and Rights
(a)

Weighted-Average Exercise
Price of Outstanding
Options, Warrants and
Rights
(b)

Number of Securities Remaining
Available for Future Issuance Under
Equity Compensation Plans
(Excluding Securities Reflected in
Column (a))
(c)

6,924,987(1)

—

6,924.987

15.98

—

15.98

10,862,646(1)

—

10,862,646

Plan Category

Equity compensation plans
approved by security
holders

Equity compensation Plans
not approved by security
holders

Total

Equity compensation plans approved by shareholders in the table above include the 2018 Stock Incentive Plan for Resideo Technologies, Inc.
and its Affiliates as well as the 2018 Stock Plan For Non-Employee Directors of Resideo Technologies, Inc., the Resideo Employee Stock
Purchase Plan, and the Resideo Technologies UK ShareBuilder Plan.

(1)

(2)

Includes 1,725,223 shares underlying stock options, 4,286,964 shares underlying RSUs and 912,800 shares underlying PSUs (assuming
target).

Includes 6,940,614 shares available for future issuance under the Resideo Technologies, Inc. 2018 Stock Incentive Plan, 3,000,000
shares available for future issuance under the Resideo Technologies, Inc. Employee Stock Purchase Plan, 723,838 shares available for
future issuance under the 2018 Stock Plan for Non-Employee Directors of Resideo Technologies, Inc., and 198,194 shares available for
future issuance under the Resideo Technologies UK ShareBuilder Plan.

72 | 2021 PROXY STATEMENT

Proposal 3:
Ratification of the Appointment of
Independent Registered Public Accounting
Firm

Under its written charter, the Audit Committee of the Board has sole authority and is directly responsible for the
appointment, compensation, retention, oversight, evaluation and termination of the independent registered public
accounting firm retained to audit the Company’s financial statements.

The Audit Committee evaluated the qualifications, performance and independence of the Company’s independent
auditors and based on its evaluation, has appointed Deloitte & Touche LLP (“Deloitte”) as the Company’s
independent registered public accounting firm for 2021. Deloitte served as the independent auditor of Resideo
during 2020. The Audit Committee and the Board believe that the retention of Deloitte to serve as the Company’s
independent registered public accounting firm is in the best interests of the Company and its shareholders.

The Audit Committee is responsible for the approval of the engagement fees and terms associated with the
retention of Deloitte. In addition to assuring the regular rotation of the lead audit partner as required by law, the
Audit Committee will be involved in the selection and evaluation of the lead audit partner and considers whether,
in order to assure continuing auditor independence, there should be a regular rotation of the independent
registered public accounting firm.

Although the By-Laws do not require that we seek shareholder ratification of the appointment of Deloitte as our
independent registered public accounting firm, we are doing so as a matter of good corporate governance. If the
shareholders do not ratify the appointment, the Audit Committee will reconsider whether to retain Deloitte.

Representatives of Deloitte are expected to be present at the annual meeting, will have the opportunity to make a
statement if they desire to do so and will be available to respond to appropriate questions by shareholders.

The Board of Directors unanimously recommends a vote “FOR” Proposal 3, to ratify
the appointment of Deloitte & Touche LLP as the Company’s
independent registered public accounting firm for 2021.

Report of the Audit Committee
The Audit Committee consists of the three directors named below. Each member of the Audit Committee is an
independent director as defined by applicable SEC and NYSE listing standards. In addition, the Board has
determined that Mr. Lazar and Mr. Deninger are “audit committee financial experts” as defined by applicable SEC
rules and satisfy the “accounting or related financial management expertise” criteria established by the NYSE.

In accordance with its written charter, the Audit Committee of the Board is responsible for assisting the Board to
fulfill its oversight of:

•

•

•

•

the integrity of the Company’s financial statements and internal controls;

the Company’s compliance with legal and regulatory requirements;

the independent auditors’ qualifications and independence; and

the performance of the Company’s internal audit function and independent auditors.

2021 PROXY STATEMENT | 73

It is the responsibility of Resideo’s management to prepare the Company’s financial statements and to develop
and maintain adequate systems of internal accounting and financial controls. The Company’s internal auditors are
responsible for conducting internal audits intended to evaluate the adequacy and effectiveness of the Company’s
financial and operating internal control systems.

Deloitte, the Company’s independent registered public accounting firm for 2021 (the “independent auditor”), is
responsible for performing an independent audit of the Company’s consolidated financial statements and issuing
an opinion on the conformity of those audited financial statements with accounting principles generally accepted
in the United States of America (“GAAP”). The independent auditor also reviews the Company’s interim financial
statements in accordance with applicable auditing standards.

In evaluating the independence of Deloitte, the Audit Committee has (i) received the written disclosures and the
letter from Deloitte required by applicable requirements of the Public Company Accounting Oversight Board
(“PCAOB”) regarding the audit
firm’s communications with the Audit Committee concerning independence,
(ii) discussed with Deloitte the firm’s independence from the Company and management and (iii) considered
whether Deloitte’s provision of non-audit services to the Company is compatible with the auditors’ independence.
In addition, the Audit Committee assures that the lead audit partner is rotated at least every five years in
accordance with SEC and PCAOB requirements, and considered whether there should be a regular rotation of
the audit firm itself in order to assure the continuing independence of the outside auditors. The Audit Committee
has concluded that Deloitte is independent from the Company and its management.

The Audit Committee has reviewed with the independent auditor and the Company’s internal auditors the overall
scope and specific plans for their respective audits, and the Audit Committee is monitoring the progress of both in
assessing the Company’s preparedness for future compliance with Section 404 of the Sarbanes-Oxley Act.

At every regular meeting, the Audit Committee meets separately, and without management present, with the
independent auditor and the Company’s Vice President, Internal Audit to review the results of their examinations,
their evaluations of the Company’s internal controls and the overall quality of the Company’s accounting and
financial reporting. The Audit Committee also meets separately at its regular meetings with the Chief Financial
Officer, the Chief Accounting Officer, the General Counsel and Chief Compliance Officer.

The Audit Committee has met and discussed with management and the independent auditor the fair and
complete presentation of the Company’s financial statements. The Audit Committee has also discussed and
reviewed with the independent auditor all matters required to be discussed by applicable requirements of the
PCAOB and the SEC. The Audit Committee has discussed significant accounting policies applied in the financial
statements, as well as alternative treatments. Management has represented that
the consolidated financial
statements have been prepared in accordance with GAAP, and the Audit Committee has reviewed and discussed
the audited consolidated financial statements with both management and the independent auditor.

Relying on the foregoing reviews and discussions, the Audit Committee recommended to the Board, and the
Board approved, inclusion of the audited consolidated and combined financial statements in the Company’s
Annual Report on Form 10-K for the year ended December 31, 2020, for filing with the SEC. In addition, the Audit
Committee has approved, subject to shareholder ratification, the selection of Deloitte & Touche LLP as the
Company’s independent registered public accounting firm for 2021.

The Audit Committee
Jack Lazar (Chair)
Paul Deninger
Brian Kushner

74 | 2021 PROXY STATEMENT

Audit Committee Pre-Approval Policy

The Audit Committee has adopted policies and procedures for pre-approval of audit, audit-related, tax and other
services, and for pre-approval of related fee estimates or fee arrangements. These procedures require that the
terms and fees for the annual audit service engagement be approved by the Audit Committee. The Audit
Committee is required to pre-approve the audit and non-audit services performed by the independent auditor in
order to assure that the provision of such services does not impair the auditor’s independence. Unless a type of
service to be provided by the independent auditor has received general pre-approval under this policy, it will
require specific pre-approval by the Audit Committee before the service is provided. In the event the invoice in
respect of any covered service that is the subject of general pre-approval is materially in excess of the estimated
amount or range, the Audit Committee must approve such excess amount prior to payment of the invoice.
Predictable and recurring covered services and their related fee estimates or fee arrangements may be
considered for general pre-approval by the full Audit Committee on an annual basis at or about the start of each
fiscal year. Specific pre-approval of such services that have not received general pre-approval may be given or
effective up to one year prior to commencement of the services. Under the policy, the Audit Committee has
delegated to the Chair the authority to pre-approve audit-related and non-audit services and associated fees, that
are not otherwise prohibited by law, to be performed by the Company’s independent registered public accounting
firm in an amount of up to $100,000 for any one service; the Chair is required to report any pre-approval decisions
to the Audit Committee at its next scheduled meeting. All services set forth in the following table below were
approved by the Audit Committee before being rendered.

Audit and Non-Audit Fees

The following table shows fees for professional services rendered by Deloitte for the years ended December 31,
2020 and 2019.

2020 ($)

2019 ($)

Description of Services

Audit Fees

5,006,000 5,445,000 Fees pertaining to the audit of the Company’s annual consolidated
financial statements, audits of statutory financial statements of our
subsidiaries and fees pertaining to the review of SEC filings.

Audit-Related Fees

Tax Fees

All Other Fees

Total

0

0

0

0

1,895

30,000

5,007,895 5,475,000

2021 PROXY STATEMENT | 75

Proposal 4:
Shareholder Proposal Requesting
Shareholders’ Right to Act by Written
Consent

John Chevedden, whose address is 2215 Nelson Ave., No. 205, Redondo Beach, CA 90278, has requested that
the following proposal be included in this Proxy Statement and has indicated that he intends to present such
proposal at the annual meeting. Mr. Chevedden has submitted documentation indicating that he is the beneficial
owner of at least 114 shares of our common stock and has advised the Company that he intends to continue to
hold the requisite amount of shares through the date of the 2021 annual meeting. Mr. Chevedden’s proposal and
his related supporting statement are followed by a recommendation from the Board. The Board disclaims any
responsibility for the content of the proposal and the statement in support of the proposal, which are presented in
the form received from the shareholder.

Proposal 4: Adopt a Mainstream Shareholder Right – Written Consent
Shareholders request that our board of directors take such steps as may be necessary to permit written consent
(with as few governing document words as possible) by shareholders entitled to cast the minimum number of
votes that would be necessary to authorize an action at a meeting at which all shareholders entitled to vote
thereon were present and voting. This written consent is to give shareholders the fullest power to act by written
consent consistent with applicable law. This includes shareholder ability to initiate any appropriate topic for written
consent.

This proposal topic won 95%-support at Dover Corporation and 88%-support at AT&T. Written consent allows
shareholders to vote on important matters, such as electing new directors that can arise between annual
meetings. This proposal is in favor of adopting a shareholder right to act by written consent with as few words as
possible in the governing documents because more words are a management device to limit shareholder rights.

In spite of supporting votes exceeding 88% for this proposal topic our management fought hard with REZI
shareholder money to prevent shareholders from voting on this proposal topic at our 2020 annual meeting. Our
management hired Faegre Drinker, a law firm with 1300 attorneys, at shareholder expense to fight this proposal
topic.

REZI shareholders could determine that a director needs replacing if the director received a large number of
negative votes or if management pay was rejected by 20% of shares or more at the annual meeting (an indication
that the chair of the management pay committee needs replacing).

A shareholder right to act by written consent still affords REZI management a strong defense for a management
holdout position against shareholders. Any action taken by written consent would still need 64% supermajority
approval from the shares that normally cast ballots at the REZI annual meeting to equal a majority from the REZI
shares outstanding.

Please vote yes:
Adopt a Mainstream Shareholder Right - Written Consent - Proposal 4

76 | 2021 PROXY STATEMENT

Statement of the Board of Directors in Opposition to Proposal 4
Our Board has carefully considered this proposal and, for the reasons set forth below, does not believe it is in the
best interests of the Company and our shareholders:

• We believe that matters requiring shareholder approval should be presented to, and voted on, by all

shareholders.

• We believe that providing shareholders with the meaningful ability to call a special meeting of shareholders
outside of the annual meeting cycle empowers all shareholders to participate collectively and cast informed
votes.

• Our existing corporate governance practices, including those listed below, enforce Board and management

accountability to our shareholders.

We believe that matters requiring shareholder approval should be presented to, and voted on, by all
shareholders.

Delaware law does not require a communication to all shareholders about the matter raised when shareholders
act by written consent. As a result, many shareholders may be denied the ability to participate in major decisions
affecting the Company and their interests. Our Board believes that our shareholders are best served by holding
meetings in which all shareholders are provided with notice and an opportunity to consider and discuss the
proposed actions and vote their shares.

Additionally, unlike meetings of shareholders, action by written consent could deny shareholders the ability to vote
or otherwise have a say on proposed shareholder actions. The shareholder proposal would permit shareholders
owning just over 50% of the Company’s outstanding shares to act on matters that could be of great significance to
the Company and all of its shareholders. Furthermore, permitting shareholder action by written consent could
create confusion and disruption, as multiple shareholders could solicit written consents at any time on a wide
range of issues, which may duplicate or conflict with other proposals.

Providing shareholders with the meaningful ability to call a special meeting of shareholders outside of
the annual meeting cycle empowers all shareholders to participate collectively and cast informed votes.

In 2021, our Board amended the Company’s By-Laws to provide that shareholders holding at least 25% of the
outstanding stock of
the Company may call a special meeting. A special meeting provides a forum for
shareholders, our Board and the Company’s management to consider shareholder concerns, and our Board
believes that the 25% ownership requirement to call such a meeting sets a reasonable balance in making an
extraordinary action more available to our shareholders without handing excessive power to a small minority.
Unlike action by written consent, a special meeting provides all Company shareholders to have the opportunity to
participate and make an informed decision.

The Company’s existing corporate governance practices empower shareholders and promote Board and
management accountability.

The Board further believes that our strong corporate governance practices make adoption of this proposal
to call special meetings, our corporate
unnecessary.
governance practices provide transparency and accountability of
the Board to all of our shareholders and
demonstrates that we are responsive to shareholder concerns. For example:

In addition to providing shareholders with the right

•

Independent Board and Committee Leadership. In addition to our non-employee Chairman of the Board,
we have an Independent Lead Director and each of our key Board committees is chaired by and composed
solely of independent directors.

• Majority Vote Standard. Our By-Laws provide for the election of directors by a majority of votes cast in

uncontested elections.

• Proxy Access. Our By-Laws provide for proxy access which permits a shareholder, or a group of up to 20
shareholders, owning 3% or more of our outstanding shares of common stock continuously for at least three
years to nominate and include in our proxy materials nominees for director constituting up to 20% of the
Board or two directors, whichever is greater, subject to the requirements set forth in our By-Laws.

2021 PROXY STATEMENT | 77

• Annual Say on Pay Vote. We provide our shareholders an annual advisory vote on our executive

compensation.

• Communication with the Board. We encourage open communication from our shareholders and provide a

means for shareholders to communicate with and raise concerns to the Board.

• Annual Election of Directors Commencing in 2022. This is the last year following our Spin-Off that we
have a classified Board, and all directors will be elected annually commencing next year at the 2022
shareholders meeting.

In summary, our Board believes that the implementation of this shareholder proposal is unnecessary and not in
the best interests of the Company or its shareholders, given shareholders’ ability to call special meetings and the
Company’s existing strong corporate governance practices.

For the reasons stated above, our Board of Directors unanimously recommends a vote “AGAINST” this
Shareholder Proposal

78 | 2021 PROXY STATEMENT

Stock Performance Graph

The following graph shows a comparison through December 31, 2020 of the cumulative total returns for (i) our
common stock, (ii) the S&P MidCap 400 Total Return Index and (iii) the S&P 400 Industrials assuming an initial
investment of $100 on the Spin-Off date and reinvestment of all dividends. The returns in the graph are not
intended to forecast or be indicative of possible future performance of our common stock.

COMPARISON OF CUMULATIVE TOTAL RETURNS
SUBSEQUENT TO SPIN-OFF

$200

$150

$100

$50

$0
Spin-Off

12/31/2018

6/30/2019

12/31/2019

6/30/2020

12/31/2020

Resideo

S&P Mid Cap 400 Total Return Index

S&P 400 Industrials TR

2021 PROXY STATEMENT | 79

Questions and Answers
About the Annual Meeting and Voting

1. Who is entitled to vote and how many votes do I have?

If you were a holder of record of Resideo common stock at the close of business on the record date, April 14,
2021, you are eligible to vote at the annual meeting. For each matter presented for vote, you have one vote
for each share you own.

2. What is the difference between holding shares as a shareholder of record, a registered shareholder

and a beneficial owner of shares?

Shareholder of Record or Registered Shareholder. If your shares of common stock are registered directly
in your name with our transfer agent, EQ Shareowner Services, you are considered a “shareholder of record”
or a “registered shareholder” of those shares.

Beneficial Owner of Shares. If your shares are held in an account at a bank, brokerage firm or other similar
organization, then you are a beneficial owner of shares held in “street name.” In that case, you will have
received these proxy materials from the bank, brokerage firm or other similar organization holding your
account and, as a beneficial owner, you have the right to direct your bank, brokerage firm or similar
organization as to how to vote the shares held in your account.

3. How do I vote if I am a shareholder of record?

By Internet. You may vote your shares by internet at www.proxyvote.com.

By Telephone. All shareholders of record can vote by touchtone telephone within the U.S., U.S. territories
and Canada by calling 1-800-690-6903. The telephone voting procedures are designed to authenticate
shareholders’ identities, to allow shareholders to vote their shares and to confirm that their instructions have
been recorded properly.

By Written Proxy. All shareholders of record can also vote by written proxy card. If you are a shareholder of
record and receive a Notice of Internet Availability of Proxy Materials (“Notice”) received or requested from
us, you may request a written proxy card by following the instructions included in the Notice. If you sign and
return your proxy card but do not mark any selections giving specific voting instructions, your shares
represented by that proxy will be voted as recommended by the Board.

Via the Virtual Meeting Website. You may vote your shares live at the virtual annual meeting. Even if you
plan to attend and participate in our virtual annual meeting via www.virtualshareholdermeeting.com/
REZI2021, we encourage you to vote by internet at www.proxyvote.com or by calling 1-800-690-6903, or by
returning a proxy card. This will ensure that your vote will be counted if you are unable to, or later decide not
to, participate in the virtual annual meeting. Whether you are a shareholder of record or hold your shares in
street name, you may vote online at the virtual annual meeting. You will need to enter the 16-digit control
number provided in your proxy materials to vote your shares at the virtual annual meeting. See Question 5 for
further details on accessing and voting at the virtual annual meeting.

Unless you vote live at the virtual annual meeting, we must receive your vote by 11:59 p.m., Eastern Daylight
Time, on June 8, 2021, the day before the virtual annual meeting, for your vote by proxy to be counted.

Whether or not you plan to attend the virtual annual meeting, we encourage you to vote by proxy as
soon as possible. Your shares will be voted in accordance with your instructions.

4. How do I vote if I am a beneficial owner of shares?

As a beneficial owner, you have the right to direct your broker, bank or other similar organization on how to
vote via the internet or by telephone if the broker, bank or other similar organization offers these options or by
signing and returning a voting instruction form. Your broker, bank or other similar organization will send you
instructions for voting your shares.

80 | 2021 PROXY STATEMENT

Your broker is not permitted to vote on your behalf on “non-routine” matters unless you provide specific
instructions by completing and returning the voting instruction form from your broker, bank or other similar
organization or by following the instructions provided to you for voting your shares via telephone or the
internet. A “broker non-vote” occurs when a broker submits a proxy for the meeting with respect to a “routine”
matter but does not have the authority to vote on non-routine matters because the beneficial owner did not
provide voting instructions on those matters. Under NYSE rules, the proposal to ratify the appointment of
independent auditors (Proposal 3) is considered a routine item. This means that brokerage firms may vote in
their discretion on behalf of clients (beneficial owners) who have not furnished voting instructions at least 15
days before the date of the annual meeting. In contrast, all of the other proposals set forth in this Proxy
Statement are “non-routine” items. Brokerage firms that have not received voting instructions from their
clients on these matters may not vote on these proposals.

5. How do I attend the virtual annual meeting?

The annual meeting will be completely virtual and shareholders will be able to access the meeting live by
visiting www.virtualshareholdermeeting.com/REZI2021. We are utilizing the virtual meeting format to enhance
shareholder access and encourage participation and communication with our management.

We believe a virtual-only meeting provides expanded access, improved communication and cost savings for
our shareholders. A virtual meeting will enable increased attendance because shareholders around the world
will be able to attend and listen to the annual meeting live, submit questions and vote their shares
electronically, at no cost.

Participating in the Virtual Annual Meeting.

•

Instructions
the
how
www.virtualshareholdermeeting.com/REZI2021.

attend

on

to

virtual

annual

meeting

are

posted

at

• Shareholders will need to use the 16-digit control number provided in their proxy materials to attend the

virtual annual meeting and listen live at www.virtualshareholdermeeting.com/REZI2021.

• Shareholders of record and beneficial owners as of the record date may vote their shares electronically

live during the virtual annual meeting.

• Shareholders with questions regarding how to attend and participate in the virtual meeting may

call 800-586-1548 (US) or 303-562-9288 (International) on the date of the annual meeting.

• Shareholders encountering any difficulties accessing the virtual meeting during the check-in or meeting

time can call 800-586-1548 (US) or 303-562-9288 (International).

Additional Information about the Virtual Annual Meeting.

• Shareholders may submit questions during the live meeting at www.virtualshareholdermeeting.com/

REZI2021 or in advance of the meeting at www.proxyvote.com.

• Management will answer questions on any matters on the agenda before voting is closed.

• During the live Q&A session of the meeting, management will answer questions as they come in and

address those asked in advance, as time permits.

•

•

In order to allow us to answer questions from as many shareholders as possible, we limit each
shareholder to one question.

If there are matters of individual concern to a shareholder and not of general concern to all shareholders,
or if a question posed was not otherwise answered, shareholders can contact Investor Relations after
the meeting at InvestorRelations@resideo.com.

• The Q&A session will be posted to our Investor Relations website investor.resideo.com as soon as

practicable following the conclusion of the virtual annual meeting.

• Although the live virtual meeting is available only to shareholders at the time of the meeting, a replay of
the meeting will be made publicly available on our Investor Relations website investor.resideo.com after
the meeting concludes.

2021 PROXY STATEMENT | 81

6. What constitutes a “quorum” for the meeting?

A quorum is a majority of the outstanding shares that are entitled to vote as of the record date present at the
meeting or represented by proxy. A quorum is necessary to conduct business at the annual meeting. Your
shares will be counted as present at the annual meeting if you have properly voted by proxy. Abstentions and
broker non-votes count as present at the meeting for purposes of determining a quorum. If you vote to
abstain on one or more proposals, your shares will be counted as present for purposes of determining the
presence of a quorum.

7. What is the voting requirement to approve each of the proposals, and how are votes counted?

At the close of business on April 14, 2021, the record date for the meeting, Resideo had 144,896,552
outstanding shares of common stock. Each share of common stock outstanding on the record date is entitled
to one vote for each director nominee and one vote for each of the other proposals to be voted on.

Resideo is incorporated in the State of Delaware. As a result, the Delaware General Corporation Law (the
“DGCL”) and the NYSE listing standards govern the voting standards applicable to actions taken by our
shareholders. Under our By-Laws, when a quorum is present, in all matters other than the election of
directors and frequency of future advisory votes approving the compensation of our NEOs, the affirmative
vote of a majority of the shares present in person or represented by proxy at the meeting and entitled to vote
on the matter shall be the act of the Company’s shareholders. Under the DGCL and our By-Laws, shares that
abstain constitute shares that are present and entitled to vote. Shares abstaining have the practical effect of
being voted “against” the matter, other than in the election of directors.

With respect to the election of directors, Proposal 1, in order to be elected, each nominee must receive the
affirmative vote of a majority of the votes cast at the meeting in respect of his or her election. Broker
non-votes and abstentions will have no impact, as they are not counted as votes cast for this purpose.

82 | 2021 PROXY STATEMENT

A description of the voting requirements and related effect of abstentions and broker non-votes on each item
for shareholder proposal is as follows:

VOTING OPTIONS

BOARD
RECOMMENDATION

Proposal 1—Election of
Class III Directors

Proposal 2—Advisory Vote to
Approve Executive Compensation

Proposal 3—Ratification of
Appointment of Independent
Registered Public Accounting Firm

Proposal 4—Act on a Shareholder
Proposal Requesting a Shareholder
Right to Act by Written Consent

For,
Against
or
Abstain
on each
nominee

For,
Against
or
Abstain

For,
Against
or
Abstain

For,
Against
or
Abstain

FOR
each
nominee

FOR

FOR

AGAINST

EFFECT OF
ABSTENTIONS AND
BROKER
NON-VOTES

None.

VOTE REQUIRED
TO ADOPT THE
PROPOSAL

Majority of
votes cast for
such nominee

Majority of
shares
represented at
the annual
meeting and
entitled to vote

Majority of
shares
represented at
the annual
meeting and
entitled to vote

Majority of
shares
represented at
the annual
meeting and
entitled to vote

Abstentions
are treated
as votes
against.
Broker
non-votes
have no
effect.

Abstentions
are treated
as votes
against.
Brokers have
discretion to
vote on this
item.

Abstentions
are treated
as votes
against.
Broker
non-votes
have no
effect.

8. Can I change my vote?

There are several ways in which you may revoke your proxy or change your voting instructions before the
time of voting at the meeting (please note that, in order to be counted, the revocation or change must be
received by 11:59 p.m. EDT on June 8, 2021):

• Vote again by telephone or at www.proxyvote.com;

• Transmit a revised proxy card or voting instruction form that is dated later than the prior one;

• Shareholders of record and beneficial owners may vote electronically at the virtual annual meeting; or

• Shareholders of record may notify Resideo’s Corporate Secretary in writing that a prior proxy is revoked.

The latest-dated,
timely, properly completed proxy that you submit, whether by mail, telephone or the
internet, will count as your vote. If a vote has been recorded for your shares and you subsequently submit a
proxy card that is not properly signed and dated, then the previously recorded vote will stand.

9.

Is my vote confidential?

Yes. Proxy cards, ballots and voting tabulations that identify shareholders are kept confidential except:

• As necessary to meet applicable legal requirements and to assert or defend claims for or against the Company;

2021 PROXY STATEMENT | 83

•

•

In the case of a contested proxy solicitation;

If a shareholder makes a written comment on the proxy card or otherwise communicates his or her vote
to management; or

• To allow the independent judge of election to certify the results of the vote.

Broadridge, the independent proxy tabulator used by Resideo, counts the votes and acts as the inspector of
elections for the meeting.

10. How will the voting results be disclosed?

We will announce preliminary voting results at the virtual annual meeting and publish them on our website
www.resideo.com. Voting results will also be disclosed on a Form 8-K filed with the SEC within four business
days after the annual meeting, which will be available on our website.

11. What does it mean if I receive more than one Notice?

If you are a shareholder of record, you will receive one Notice (or if you are an employee with a Resideo
email address, an email proxy form) for all shares of common stock held in or credited to your accounts as of
the record date, if the account names are exactly the same. If your shares are registered differently and are
in more than one account, you will receive more than one Notice or email proxy form, and in that case, you
can and are urged to vote all of your shares, which will require you to vote more than once.

12. What is “householding”?

Shareholders of record who have the same last name and address and who request paper copies of the
proxy materials will receive only one copy unless one or more of them notifies us that they wish to receive
individual copies. This method of delivery, known as “householding,” will help ensure that shareholder
households do not receive multiple copies of the same document, helping to reduce our printing and postage
costs, as well as saving natural resources.

We will deliver promptly upon written or oral request a separate copy of the 2020 Annual Report and Proxy
Statement or Notice of Internet Availability of Proxy Materials, as applicable, to a security holder at a shared
address to which a single copy of the document was delivered. Please go to www.proxyvote.com to request a
copy.

Shareholders of record may request to begin or to discontinue householding in the future by contacting
Broadridge, either by calling (866) 540-7095, or by writing to Broadridge, Householding Department, 51
Mercedes Way, Edgewood, New York 11717. Shareholders owning their shares through a bank, brokerage
firm or other similar organization may request to begin or to discontinue householding by contacting their
bank, brokerage firm or other similar organization.

13. Who pays for the solicitation of proxies?

Resideo is making this solicitation and will pay the cost of soliciting proxies. Proxies will be solicited on behalf
of the Board of Directors by mail, telephone other electronic means. We have retained Innisfree M&A Inc.,
501 Madison Avenue, New York, NY 10022, to assist with the solicitation for an estimated fee of $10,000,
plus expenses. We will reimburse brokerage firms and other custodians, nominees and fiduciaries for their
reasonable out-of-pocket expenses for sending proxy materials to shareholders and obtaining their votes.
Our employees may also solicit proxies for no additional compensation.

14. How do I comment on Company business?

You will have the opportunity to comment when you vote using the internet or you may write any comments
on the proxy card if you vote by mailing a proxy card. You may also send your comments to us at Resideo
Technologies, Inc., 901 E. 6th Street, Austin, TX 78702, Attention: Investor Relations. Although it is not
possible to respond to each shareholder, your comments are appreciated and help us to understand your
concerns.

84 | 2021 PROXY STATEMENT

15. When are the 2022 shareholder proposals due?

To be considered for inclusion in the Company’s 2022 Proxy Statement, shareholder proposals submitted in
accordance with SEC Rule 14a-8 must be received in writing at our principal executive offices no later than
December 24, 2021. Address all shareholder proposals to Resideo Technologies, Inc., 901 E. 6th Street,
Austin, TX 78702, Attention: Corporate Secretary. For any proposal that is not submitted for inclusion in next
year’s Proxy Statement, but is instead sought to be presented directly at the 2022 annual meeting, notice of
intention to present the proposal, including all
information required to be provided by the shareholder in
accordance with the Company’s By-Laws, must be received in writing at our principal executive offices by
March 11, 2022, and no earlier than February 9, 2022. Address all notices of intention to present proposals at
the 2021 annual meeting to Resideo Technologies, Inc., 901 E. 6th Street, Austin, TX 78702, Attention:
Corporate Secretary. For information on nominating directors for the 2022 annual meeting, please see the
information above under “Advance Notice Director Nominations” and “Proxy Access Director Nominations” on
page 25.

16. How may I obtain a copy of Resideo’s 2020 Annual Report on Form 10-K and proxy materials?

If you would like to receive paper or e-mail copies of our 2020 Annual Report and the Proxy Statement, free
of charge, you may request them by internet at www.proxyvote.com, by telephone at 1-800-579-1639 or by
e-mail at sendmaterial@proxyvote.com. You will need your 16-digit control number provided in your proxy
materials to request paper copies. Requests for materials relating to the 2021 annual meeting may be made
by calling 1-800-579-1639, and must be made by May 26, 2021 to facilitate timely delivery. Our Annual
Report on Form 10-K, Quarterly Reports on Form 10-Q, Current Reports on Form 8-K, and any amendments
to those reports, are available free of charge on our Investor Relations website at investor.resideo.com.

17. How do I contact the Company or the Board of Directors?

Our Investor Relations department is the primary point of contact for shareholder interaction with Resideo.
Shareholders can contact our Investor Relations department by email at InvestorRelations@resideo.com, by
phone at 512-726-3500, or by writing to Resideo Technologies, Inc., 901 E. 6th Street, Austin, TX 78702,
Attention: Investor Relations.

Shareholders, as well as other interested parties, may communicate directly with the Lead Independent
Director, the non-employee directors as a group, or individual directors by writing to Resideo Technologies,
Inc., 901 E. 6th Street, Austin, TX 78702, Attention: Corporate Secretary. Our Corporate Secretary reviews
and promptly forwards communications to the directors as appropriate. Communication involving substantive
accounting or auditing matters are forwarded to the Chair of the Audit Committee. Certain items that are
unrelated to the duties and responsibilities of the Board will not be forwarded such as junk mail and mass
mailings; product complaints and product inquiries; new product or technology suggestions; job inquiries and
resumes; advertisements or solicitations; surveys; spam and overly hostile, threatening, potentially illegal or
similarly unsuitable communications.

18. Can other business in addition to the items listed on the agenda be transacted at the meeting?

The Company knows of no other business to be presented for consideration at the meeting. If other matters
are properly presented at the meeting, the persons designated as authorized proxies on your proxy card may
vote on such matters at their discretion.

By Order of the Board of Directors,

Jeannine Lane
Executive Vice President, General Counsel, Corporate Secretary and Chief Compliance Officer
April 23, 2021

2021 PROXY STATEMENT | 85