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PROPERTY, PLANT AND EQUIPMENT

6 Months Ended

Jun. 30, 2011

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment [Text Block]

Note 10. PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment includes:

	June 30,		December 31,
Dollars in Millions	2011		2010
Land	$	138	$	133
Buildings		4,588		4,565
Machinery, equipment and fixtures		3,465		3,423
Construction in progress		152		139
Gross property, plant and equipment		8,343		8,260
Less accumulated depreciation		(3,789)		(3,596)
Property, plant and equipment	$	4,554	$	4,664

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

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