ACCRUED EXPENSES

12 Months Ended

Dec. 31, 2011

Accrued Expenses [Abstract]

Accrued Expenses [Text Block]

Note 15. ACCRUED EXPENSES

Accrued expenses include:

	December 31,
Dollars in Millions	2011		2010
Employee compensation and benefits	$	783	$	718
Royalties		571		576
Accrued research and development		450		411
Restructuring - current		58		108
Pension and postretirement benefits		46		47
Accrued litigation		32		54
Other		851		826
Total accrued expenses	$	2,791	$	2,740