RESTRUCTURING

The following is the provision for restructuring:



	Three Months Ended March 31,
Dollars in Millions	2015		2014
Employee termination benefits	$	10	$	20
Other exit costs	2		1
Provision for restructuring	$	12	$	21

Restructuring charges included termination benefits for workforce reductions of manufacturing, selling, administrative, and research and development personnel across all geographic regions of approximately 245 and 180 for the three months ended March 31, 2015 and 2014, respectively. Employee termination costs in the aggregate of approximately $100 million are expected to be incurred in 2015 primarily related to specialty care transformation initiatives designed to create a more simplified organization across all functions and geographic markets. Subject to local regulations, costs will not be recognized until completion of discussions with works councils.

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



Dollars in Millions	2015			2014
Liability at January 1	$	156		$	102
Charges	12			23
Changes in estimates	—			(2		)
Provision for restructuring	12			21
Foreign currency translation	(11		)	1
Payments	(45		)	(27		)
Liability at March 31	$	112		$	97