RESTRUCTURING (Tables)

6 Months Ended

Jun. 30, 2011

Schedule of Restructuring and Related Costs [Text Block]

	Three Months Ended June 30,				Six Months Ended June 30,
Dollars in Millions	2011		2010		2011		2010
Employee termination benefits	$	25	$	27	$	68	$	37
Other exit costs		15		(3)		16		(2)
Provision for restructuring		40		24		84		35
Impairment and loss on sale of manufacturing operations		-		15		-		215
Accelerated depreciation, asset impairment and other shutdown costs		22		27		45		58
Pension curtailment and settlement charges		-		5		-		5
Process standardization implementation costs		6		6		10		19
Total restructuring and other charges	$	68	$	77	$	139	$	332

Schedule of Restructuring Reserve by Type of Cost [Text Block]

	Six Months Ended June 30,
Dollars in Millions	2011		2010
Liability at January 1	$	126	$	173
Charges		86		34
Changes in estimates		(2)		1
Provision for restructuring		84		35
Foreign currency translation		1		(6)
Spending		(83)		(69)
Liability at June 30	$	128	$	133

- Definition

Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost.

+ References+ Details

- Definition

Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

+ References+ Details