PROPERTY, PLANT AND EQUIPMENT

9 Months Ended

Sep. 30, 2017

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment [Text Block]

PROPERTY, PLANT AND EQUIPMENT

Dollars in Millions	September 30, 2017			December 31, 2016
Land	$	105		$	107
Buildings	5,188			4,930
Machinery, equipment and fixtures	3,034			3,287
Construction in progress	938			849
Gross property, plant and equipment	9,265			9,173
Less accumulated depreciation	(4,251		)	(4,193		)
Property, plant and equipment	$	5,014		$	4,980

Depreciation expense was $509 million and $319 million for the nine months ended September 30, 2017 and 2016, respectively. Refer to "—Note 4. Acquisitions, Divestitures and Licensing Arrangements" for additional information relating to the expected transfer of manufacturing operations in Swords, Ireland to SK Biotek.