RESTRUCTURING (Tables)

9 Months Ended

Sep. 30, 2023

Restructuring Charges [Abstract]

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	2023		2022		2023		2022
2023 Restructuring Plan	$	149	$	—	$	380	$	—
Celgene and Other Acquisition Plans	131		131		269		409
Total charges	$	280	$	131	$	649	$	409
Employee termination costs	$	135	$	16	$	309	$	57
Other termination costs	6		1		12		3
Provision for restructuring	141		17		321		60
Integration expenses	54		114		180		343
Accelerated depreciation	15		—		28		6
Asset impairments (a)	70		—		120		—
Total charges	$	280	$	131	$	649	$	409
Cost of products sold	$	16	$	—	$	53	$	—
Marketing, selling and administrative	65		—		85		6
Research and development	4		—		10		—
Other (income)/expense, net	195		131		501		403
Total charges	$	280	$	131	$	649	$	409

(a) Includes $65 million impairment charge for a facility lease that commenced during the three months ended September 2023.

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	2023		2022
Beginning balance	$	47	$	101
Provision for restructuring(a)	321		60
Foreign currency translation and other	(3)		(10)
Payments	(142)		(106)
Ending balance	$	223	$	45

(a)    Includes a reduction of the liability resulting from changes in estimates of $5 million and $6 million for the nine months ended September 30, 2023 and 2022, respectively.