RESTRUCTURING

12 Months Ended

Dec. 31, 2011

Note 6. RESTRUCTURING

The following is the provision for restructuring:

	Year Ended December 31,
Dollars in Millions	2011		2010		2009
Employee termination benefits	$	85	$	102	$	128
Other exit costs		31		11		8
Provision for restructuring	$	116	$	113	$	136

Restructuring charges included termination benefits for workforce reductions of manufacturing, selling, administrative, and research and development personnel across all geographic regions of approximately 822 in 2011, 995 in 2010 and 1,350 in 2009.

The following table represents the activity of employee termination and other exit cost liabilities:

	Year Ended December 31,
Dollars in Millions	2011		2010		2009
Liability at beginning of year	$	126	$	173	$	209
Charges		128		121		158
Change in estimates		(12)		(8)		(22)
Provision for restructuring		116		113		136
Foreign currency translation		2		(5)		-
Charges in discontinued operations		-		-		15
Spending		(167)		(155)		(182)
Mead Johnson split-off		-		-		(5)
Liability at end of year	$	77	$	126	$	173

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

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