Note 7. RESTRUCTURING

The following is the provision for restructuring:



	Year Ended December 31,
Dollars in Millions	2013		2012		2011
Employee termination benefits	$	211	$	145	$	85
Other exit costs	15		29		31
Provision for restructuring	$	226	$	174	$	116

Restructuring charges included termination benefits for workforce reductions of manufacturing, selling, administrative, and research and development personnel across all geographic regions of approximately 1,450 in 2013, 1,205 in 2012 and 822 in 2011.

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



	Year Ended December 31,
Dollars in Millions	2013			2012			2011
Liability at January 1	$	167		$	77		$	126
Charges	249			178			128
Change in estimates	(23		)	(4		)	(12		)
Provision for restructuring	226			174			116
Foreign currency translation	4			(1		)	2
Amylin acquisition	—			26			—
Liabilities related to assets held-for-sale	(67		)	—			—
Spending	(228		)	(109		)	(167		)
Liability at December 31	$	102		$	167		$	77