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PROPERTY, PLANT AND EQUIPMENT

12 Months Ended

Dec. 31, 2012

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment [Text Block]

Note 12. PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment includes:

	December 31,
Dollars in Millions	2012		2011
Land	$	114	$	137
Buildings		4,963		4,545
Machinery, equipment and fixtures		3,695		3,437
Construction in progress		611		262
Gross property, plant and equipment		9,383		8,381
Less accumulated depreciation		(4,050)		(3,860)
Property, plant and equipment	$	5,333	$	4,521

Depreciation expense was $382 million in 2012, $448 million in 2011 and $473 million in

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

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