RESTRUCTURING (Tables)

12 Months Ended

Dec. 31, 2016

Restructuring Charges [Abstract]

Schedule of Restructuring and Related Costs [Table Text Block]

The following tables summarize the charges and activity related to the restructuring actions:

	Year Ended December 31,
Dollars in Millions	2016		2015		2014
Employee termination costs	$	97	$	110	$	157
Other termination costs	12		8		6
Provision for restructuring	109		118		163
Accelerated depreciation	72		104		138
Asset impairments	13		1		13
Other shutdown costs	19		10		—
Total charges	$	213	$	233	$	314

	Year Ended December 31,
Dollars in Millions	2016		2015		2014
Cost of products sold	$	21	$	84	$	151
Research and development	83		31		—
Other (income)/expense	109		118		163
Total charges	$	213	$	233	$	314

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

	Year Ended December 31,
Dollars in Millions	2016			2015			2014
Liability at January 1	$	125		$	156		$	102
Charges	116			133			155
Change in estimates	(7		)	(15		)	8
Provision for restructuring	109			118			163
Foreign currency translation	—			(15		)	(2		)
Spending	(120		)	(134		)	(107		)
Liability at December 31	$	114		$	125		$	156