RESTRUCTURING (Tables)

9 Months Ended

Sep. 30, 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 September 30,				Nine Months Ended September 30,
Dollars in Millions	2021		2020		2021		2020
Celgene Acquisition Plan	$	153	$	373	$	526	$	1,014
MyoKardia Acquisition Plan	18		—		74		—
Company Transformation	—		10		—		115
Total charges	$	171	$	383	$	600	$	1,129
Employee termination costs	$	24	$	133	$	143	$	389
Other termination costs	3		43		7		62
Provision for restructuring	27		176		150		451
Integration expenses	141		195		434		535
Accelerated depreciation	—		7		—		48
Asset impairments	—		5		24		86
Other shutdown costs, net	3		—		(8)		9
Total charges	$	171	$	383	$	600	$	1,129
Cost of products sold	$	—	$	3	$	24	$	30
Marketing, selling and administrative	1		6		1		7
Research and development	—		3		—		98
Other (income)/expense, net	170		371		575		994
Total charges	$	171	$	383	$	600	$	1,129

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

The following summarizes the charges and spending related to restructuring plan activities:

	Nine Months Ended September 30,
Dollars in Millions	2021		2020
Liability at December 31	$	148	$	100
Provision for restructuring(a)	138		387
Foreign currency translation and other	(4)		2
Payments	(170)		(295)
Liability at September 30	$	112	$	194

(a)    Includes a reduction of the liability resulting from changes in estimates of $17 million and $7 million for the nine months ended September 30, 2021 and 2020, respectively. Excludes $12 million and $64 million for the nine months ended September 30, 2021 and 2020, respectively, of accelerated stock-based compensation relating to the Celgene Acquisition Plan.