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RESTRUCTURING

3 Months Ended

Mar. 31, 2013

Note 5. RESTRUCTURING

The following is the provision for restructuring:

	Three Months Ended March 31,
Dollars in Millions	2013		2012
Employee termination benefits	$	29	$	19
Other exit costs		4		3
Provision for restructuring	$	33	$	22

Restructuring charges included termination benefits for workforce reductions of manufacturing, selling, administrative, and research and development personnel across all geographic regions of approximately 245 and 120 for the three months ended March 31, 2013 and 2012, respectively.

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

	Three Months Ended March 31,
Dollars in Millions	2013		2012
Liability at January 1	$	167	$	77
Charges		34		22
Changes in estimates		(1)		-
Provision for restructuring		33		22
Spending		(58)		(21)
Liability at March 31	$	142	$	78

- 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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