RESTRUCTURING (Tables)

3 Months Ended

Mar. 31, 2020

Celgene Integration [Member]

Restructuring Cost and Reserve [Line Items]

Restructuring and Related Costs [Table Text Block]

The following tables summarize the charges and activity related to the Celgene acquisition:

Dollars in Millions	Three Months Ended March 31, 2020
Employee termination costs	$	146
Other termination costs	4
Provision for restructuring	150
Integration expenses	174
Total charges(a)	$	324

(a)

Included in Other expense/(income), net.

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

Dollars in Millions	Three Months Ended March 31, 2020
Liability at January 1	$	77
Charges	131
Change in estimates	1
Provision for restructuring(a)	132
Foreign currency translation and other	6
Payments	(91		)
Liability at March 31	$	124

(a) Excludes $18 million of accelerated stock-based compensation.

Operating Model 2020 [Member]

Restructuring Cost and Reserve [Line Items]

Restructuring and Related Costs [Table Text Block]

The following tables summarize the charges and activity related to the Company transformation:

	Three Months Ended March 31,
Dollars in Millions	2020		2019
Employee termination costs	$	3	$	4
Other termination costs	7		8
Provision for restructuring	10		12
Accelerated depreciation	30		31
Asset impairments	42		1
Total charges	$	82	$	44

	Three Months Ended March 31,
Dollars in Millions	2020		2019
Cost of products sold	$	16	$	12
Marketing, selling and administrative	—		1
Research and development	56		19
Other expense/(income), net	10		12
Total charges	$	82	$	44

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

	Three Months Ended March 31,
Dollars in Millions	2020			2019
Liability at December 31	$	23		$	99
Cease-use liability reclassification	—			(3		)
Liability at January 1	23			96
Charges	7			15
Change in estimates	3			(3		)
Provision for restructuring	10			12
Payments	(16		)	(45		)
Liability at March 31	$	17		$	63