RESTRUCTURING (Tables)

9 Months Ended

Sep. 30, 2011

Restructuring Charges [Abstract]

Schedule of Restructuring and Related Costs [Text Block]

	Three Months Ended September 30,				Nine Months Ended September 30,
Dollars in Millions	2011		2010		2011		2010
Employee termination benefits	$	4	$	3	$	72	$	40
Other exit costs		4		12		20		10
Provision for restructuring		8		15		92		50
Impairment and loss on sale of manufacturing operations		-		10		-		225
Accelerated depreciation, asset impairment and other shutdown costs		19		27		64		85
Pension curtailment and settlement charges		-		3		-		8
Process standardization implementation costs		5		8		15		27
Gain on sale of product lines, businesses and assets		(12)		-		(12)		-
Total restructuring and other net charges	$	20	$	63	$	159	$	395

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

	Nine Months Ended September 30,
Dollars in Millions	2011		2010
Liability at January 1	$	126	$	173
Charges		94		55
Changes in estimates		(2)		(5)
Provision for restructuring		92		50
Foreign currency translation		1		(4)
Spending		(119)		(93)
Liability at September 30	$	100	$	126