ACCOUNTING POLICIES Presentation of Net Periodic Pension and Postretirement Benefits (Tables)

12 Months Ended

Dec. 31, 2018

New Accounting Pronouncements or Change in Accounting Principle [Line Items]

Schedule of Net Benefit Costs [Table Text Block]

The net periodic benefit cost/(credit) of defined benefit pension plans includes:

Dollars in Millions	2018			2017			2016
Service cost — benefits earned during the year	$	26		$	25		$	24
Interest cost on projected benefit obligation	193			188			192
Expected return on plan assets	(386		)	(411		)	(418		)
Amortization of prior service credits	(4		)	(4		)	(3		)
Amortization of net actuarial loss	74			82			84
Settlements and curtailments	121			159			91
Special termination benefits	—			3			1
Net periodic benefit cost/(credit)	$	24		$	42		$	(29	)

Accounting Standards Update 2017-07 [Member]

New Accounting Pronouncements or Change in Accounting Principle [Line Items]

Schedule of Net Benefit Costs [Table Text Block]

As adjusted amounts upon adoption of the new guidance are as follows:

	Year Ended December 31,
	2017						2016
Dollars in Millions	As Reported			As Adjusted			As Reported			As Adjusted
Cost of products sold	$	6,066		$	6,094		$	4,946		$	4,969
Marketing, selling and administrative	4,687			4,751			4,911			4,979
Research and development	6,411			6,482			4,940			5,012
Other income (net)	(1,519		)	(1,682		)	(1,285		)	(1,448		)