RESTRUCTURING (Tables)

3 Months Ended

Mar. 31, 2023

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 March 31,
Dollars in millions	2023		2022
Celgene Acquisition Plan	$	57	$	127
Other Restructuring	78		3
Total charges	$	135	$	130
Employee termination costs	$	65	$	22
Other termination costs	2		1
Provision for restructuring	67		23
Integration expenses	67		105
Accelerated depreciation	1		2
Total charges	$	135	$	130
Cost of products sold	$	1	$	—
Marketing, selling and administrative	—		2
Other (income)/expense, net	134		128
Total charges	$	135	$	130

Schedule of Restructuring Reserve by Type of Cost

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

	Three Months Ended March 31,
Dollars in millions	2023		2022
Beginning balance	$	47	$	101
Provision for restructuring(a)	67		23
Foreign currency translation and other	2		(1)
Payments	(17)		(21)
Ending balance	$	99	$	102

(a)    Includes a reduction of the liability resulting from changes in estimates of $3 million and $9 million for the three months ended March 31, 2023 and 2022, respectively.