RESTRUCTURING (Tables)

3 Months Ended

Mar. 31, 2017

Restructuring Cost and Reserve [Line Items]

Restructuring and Related Costs [Table Text Block]

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

	Three Months Ended March 31,
Dollars in Millions	2017		2016
Employee termination costs	$	161	$	4
Other termination costs	3		—
Provision for restructuring	164		4
Accelerated depreciation	70		14
Asset impairments	2		—
Other shutdown costs	—		3
Total charges	$	236	$	21

	Three Months Ended March 31,
Dollars in Millions	2017		2016
Cost of products sold	$	—	$	4
Research and development	72		13
Other (income)/expense	164		4
Total charges	$	236	$	21

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

	Three Months Ended March 31,
Dollars in Millions	2017			2016
Liability at January 1	$	114		$	125
Charges	170			8
Change in estimates	(6		)	(4		)
Provision for restructuring	164			4
Foreign currency translation	1			—
Spending	(44		)	(33		)
Liability at March 31	$	235		$	96