RESTRUCTURING

The following is the provision for restructuring:



	Three Months Ended June 30,				Six Months Ended June 30,
Dollars in Millions	2013		2012		2013		2012
Employee termination benefits	$	172	$	16	$	201	$	35
Other exit costs	1		4		5		7
Provision for restructuring	$	173	$	20	$	206	$	42

Restructuring charges included termination benefits for workforce reductions of manufacturing, selling, administrative, and research and development personnel across all geographic regions of approximately 890 and 175 for the three months ended June 30, 2013 and 2012, respectively, and approximately 1,135 and 295 for the six months ended June 30, 2013 and 2012, respectively. Termination benefits in the second quarter of 2013 were primarily related to workforce reductions in several European countries.

The following table represents the activity of employee termination and other exit cost liabilities:



Dollars in Millions	2013			2012
Liability at January 1	$	167		$	77
Charges	209			46
Changes in estimates	(3		)	(4		)
Provision for restructuring	206			42
Foreign currency translation	1			—
Spending	(130		)	(45		)
Liability at June 30	$	244		$	74