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RESTRUCTURING
 9 Months Ended
Sep. 30, 2019
Restructuring Charges [Abstract]  
Restructuring and Related Activities Disclosure [Text Block] RESTRUCTURING

In October 2016, the Company announced a restructuring plan to evolve and streamline its operating model. The majority of the charges are expected to be incurred through 2020, range between $1.5 billion to $2.0 billion and consist of employee termination benefit costs, contract termination costs, plant and equipment accelerated depreciation, impairment charges and other shutdown costs associated with early manufacturing and R&D site exits. Cash outlays in connection with these actions are expected to be approximately 40% to 50% of the total charges. Charges of approximately $1.3 billion have been recognized for these actions since the announcement. Restructuring charges are recognized upon meeting certain criteria, including finalization of committed plans, reliable estimates and discussions with local works councils in certain markets.

Employee workforce reductions were approximately 100 and 600 for the nine months ended September 30, 2019 and 2018, respectively.

The following tables summarize the charges and activity related to the restructuring actions:
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
Dollars in Millions
2019
 
2018
 
2019
 
2018
Employee termination costs
$
4

 
$
37

 
$
11

 
$
72

Other termination costs
6

 
8

 
21

 
30

Provision for restructuring
10

 
45

 
32

 
102

Accelerated depreciation
33

 
30

 
96

 
82

Impairment charges
9

 
—

 
119

 
10

Other shutdown costs
—

 
1

 
—

 
6

Total charges
$
52

 
$
76

 
$
247

 
$
200

 
Three Months Ended September 30,
 
Nine Months Ended September 30,
Dollars in Millions
2019
 
2018
 
2019
 
2018
Cost of products sold
$
22

 
$
12

 
$
156

 
$
39

Marketing, selling and administrative
—

 
1

 
1

 
2

Research and development
20

 
18

 
58

 
57

Other income (net)
10

 
45

 
32

 
102

Total charges
$
52

 
$
76

 
$
247

 
$
200


 
Nine Months Ended September 30,
Dollars in Millions
2019
 
2018
Liability at December 31
$
99

 
$
186

Cease-use lease liability reclassification
(3
)
 
—

Liability at January 1
96

 
186

 
 
 
 
Charges
36

 
108

Change in estimates
(4
)
 
(6
)
Provision for restructuring
32

 
102

Foreign currency translation and other
(1
)
 
2

Payments
(98
)
 
(171
)
Liability at September 30
$
29

 
$
119