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RESTRUCTURING (Tables)

9 Months Ended

Sep. 30, 2012

Schedule of Restructuring and Related Costs [Text Block]

	Three Months Ended September 30,				Nine Months Ended September 30,
Dollars in Millions	2012		2011		2012		2011
Employee termination benefits	$	21	$	4	$	56	$	72
Other exit costs		8		4		15		20
Provision for restructuring	$	29	$	8	$	71	$	92

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

	Nine Months Ended September 30,
Dollars in Millions	2012		2011
Liability at January 1	$	77	$	126
Charges		77		94
Changes in estimates		(6)		(2)
Provision for restructuring		71		92
Foreign currency translation		(1)		1
Amylin acquisition		26		-
Spending		(66)		(119)
Liability at September 30	$	107	$	100

- 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