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RESTRUCTURING (Tables)

3 Months Ended

Mar. 31, 2013

Schedule of Restructuring and Related Costs [Text Block]

	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

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

	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

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