ACCRUED EXPENSES

12 Months Ended

Dec. 31, 2012

Accrued Expenses [Abstract]

Accrued Expenses [Text Block]

Note 14. ACCRUED EXPENSES

Accrued expenses include:

	December 31,
Dollars in Millions	2012		2011
Employee compensation and benefits	$	844	$	783
Royalties		152		571
Accrued research and development		418		450
Restructuring - current		120		58
Pension and postretirement benefits		49		46
Accrued litigation		162		65
Other		828		818
Total accrued expenses	$	2,573	$	2,791