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INVENTORIES

6 Months Ended

Jun. 30, 2013

INVENTORIES

Inventories include:



Dollars in Millions	June 30, 2013		December 31, 2012
Finished goods	$	597	$	572
Work in process	858		814
Raw and packaging materials	330		271
Inventories	$	1,785	$	1,657

Inventories expected to remain on-hand beyond one year are included in other assets and were $350 million at June 30, 2013 and $424 million at December 31, 2012.

- Definition

The entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income.

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