RESTRUCTURING (Tables)

9 Months Ended

Sep. 30, 2022

Restructuring Cost and Reserve [Line Items]

Restructuring and Related Costs

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	2022		2021		2022		2021
Celgene Acquisition Plan	$	102	$	153	$	375	$	526
Other Restructuring	29		18		34		74
Total charges	$	131	$	171	$	409	$	600
Employee termination costs	$	16	$	24	$	57	$	143
Other termination costs	1		3		3		7
Provision for restructuring	17		27		60		150
Integration expenses	114		141		343		434
Accelerated depreciation	—		—		6		—
Asset impairments	—		—		—		24
Other shutdown costs, net	—		3		—		(8)
Total charges	$	131	$	171	$	409	$	600
Cost of products sold	$	—	$	—	$	—	$	24
Marketing, selling and administrative	—		1		6		1
Other (income)/expense, net	131		170		403		575
Total charges	$	131	$	171	$	409	$	600

Schedule of Restructuring Reserve by Type of Cost

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

	Nine Months Ended September 30,
Dollars in Millions	2022		2021
Beginning balance	$	101	$	148
Provision for restructuring(a)	60		138
Foreign currency translation and other	(10)		(4)
Payments	(106)		(170)
Ending Balance	$	45	$	112

(a)    Includes a reduction of the liability resulting from changes in estimates of $6 million and $17 million for the nine months ended September 30, 2022 and 2021, respectively. Excludes $12 million for the nine months ended September 30, 2021 of accelerated stock-based compensation relating to the Celgene Acquisition Plan.