RESTRUCTURING (Tables)

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


Dollars in Millions	Three Months Ended June 30, 2020		Six Months Ended June 30, 2020
Employee termination costs	$	107	$	253
Other termination costs	2		6
Provision for restructuring	109		259
Integration expenses	166		340

Asset impairments	39		39
Other	3		3
Total charges	$	317	$	641


Dollars in Millions	Three Months Ended June 30, 2020		Six Months Ended June 30, 2020

Marketing, selling and administrative	1		1
Research and development	39		39
Other (income)/expense, net	277		601
Total charges	$	317	$	641


Dollars in Millions	Six Months Ended June 30, 2020
Liability at January 1	$	77
Charges	219
Change in estimates	(7)
Provision for restructuring^(a)	212
Foreign currency translation and other	1
Payments	(157)
Liability at June 30	$	133

(a) Excludes $47 million of accelerated stock-based compensation.

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


	Three Months Ended June 30,						Six Months Ended June 30,
Dollars in Millions	2020		2019		2020		2019
Employee termination costs	$	—	$	3	$	3	$	7
Other termination costs	6		7		13		15
Provision for restructuring	6		10		16		22
Accelerated depreciation	11		32		41		63
Asset impairments	—		109		42		110
Other shutdown costs	6		—		6		—
Total charges	$	23	$	151	$	105	$	195


	Three Months Ended June 30,						Six Months Ended June 30,
Dollars in Millions	2020		2019		2020		2019
Cost of products sold	$	11	$	122	$	27	$	134
Marketing, selling and administrative	—		—		—		1
Research and development	—		19		56		38
Other (income)/expense, net	12		10		22		22
Total charges	$	23	$	151	$	105	$	195