RESTRUCTURING (Tables)

12 Months Ended

Dec. 31, 2013

Restructuring Charges [Abstract]

Schedule of Restructuring and Related Costs [Table Text Block]

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

Schedule of Restructuring Reserve by Type of Cost [Table Text Block]

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