RESTRUCTURING (Tables)

12 Months Ended

Dec. 31, 2023

Restructuring Charges [Abstract]

Schedule of Charges Related to Restructuring Initiatives By Type of Cost

The following provides the charges related to restructuring initiatives by type of cost:

	Year Ended December 31,
Dollars in millions	2023		2022		2021
2023 Restructuring Plan	$	442	$	—	$	—
Celgene and Other Acquisition Plans	335		520		751
Total charges	$	777	$	520	$	751
Employee termination costs	$	350	$	69	$	159
Other termination costs	15		6		10
Provision for restructuring	365		75		169
Integration expenses	242		440		564
Accelerated depreciation	42		5		2
Asset impairments	126		—		24
Other shutdown costs, net	2		—		(8)
Total charges	$	777	$	520	$	751
Cost of products sold	$	64	$	—	$	24
Marketing, selling and administrative	94		5		3
Research and development	12		—		—
Other (income)/expense, net	607		515		724
Total charges	$	777	$	520	$	751

Summary of Charges and Spending Related to Restructuring Plan Activities

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

	Year Ended December 31,
Dollars in millions	2023		2022
Liability at January 1	$	47	$	101
Provision for restructuring(a)	365		75
Payments	(225)		(122)
Foreign currency translation and other	1		(7)
Liability at December 31	$	188	$	47

(a)    Includes reductions to the liability resulting from changes in estimates of $9 million in 2023 and $7 million in 2022.