RESTRUCTURING

The following is the provision for restructuring:



	Three Months Ended June 30,				Six Months Ended June 30,
Dollars in Millions	2014		2013		2014		2013
Employee termination benefits	$	14	$	172	$	34	$	201
Other exit costs	2		1		3		5
Provision for restructuring	$	16	$	173	$	37	$	206

Restructuring charges included termination benefits for workforce reductions of manufacturing, selling, administrative, and research and development personnel across all geographic regions of approximately 220 and 890 for the three months ended June 30, 2014 and 2013, respectively, and approximately 400 and 1,135 for the six months ended June 30, 2014 and 2013, respectively.

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



Dollars in Millions	2014			2013
Liability at January 1	$	102		$	167
Charges	40			209
Changes in estimates	(3		)	(3		)
Provision for restructuring	37			206
Foreign currency translation	1			1
Spending	(48		)	(130		)
Liability at June 30	$	92		$	244