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RESTRUCTURING (Tables)
 3 Months Ended
Mar. 31, 2021
Restructuring Cost and Reserve [Line Items]  
Restructuring and Related Costs [Table Text Block]
The following provides the charges related to restructuring initiatives by type of cost:
Three Months Ended March 31,
Dollars in Millions20212020
Celgene Acquisition Plan$173 $324 
MyoKardia Acquisition Plan37 — 
Company Transformation— 82 
Total charges$210 $406 
Employee termination costs$44 $149 
Other termination costs1 11 
Provision for restructuring45 160 
Integration expenses141 174 
Accelerated depreciation— 30 
Asset impairments24 42 
Total charges$210 $406 
Cost of products sold$24 $16 
Research and development— 56 
Other (income)/expense, net186 334 
Total charges$210 $406 
Schedule of Restructuring Reserve by Type of Cost [Table Text Block]
The following summarizes the charges and spending related to restructuring plan activities:
Three Months Ended March 31,
Dollars in Millions20212020
Liability at December 31$148 $100 
Provision for restructuring(a)
39 142 
Foreign currency translation and other(2)6 
Payments(59)(107)
Liability at March 31
$126 $141 
(a)    Includes the liability resulting from changes in estimates of $1 million and $4 million for the three months ended March 31, 2021 and 2020, respectively. Excludes $6 million and $18 million for the three months ended March 31, 2021 and 2020, respectively, of accelerated stock-based compensation relating to the Celgene Acquisition Plan.