XML 37 R27.htm IDEA: XBRL DOCUMENT

RESTRUCTURING (Tables)

6 Months Ended

Jun. 30, 2013

Schedule of Restructuring and Related Costs [Text Block]

The following is the provision for restructuring:



	Three Months Ended June 30,				Six Months Ended June 30,
Dollars in Millions	2013		2012		2013		2012
Employee termination benefits	$	172	$	16	$	201	$	35
Other exit costs	1		4		5		7
Provision for restructuring	$	173	$	20	$	206	$	42

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

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



Dollars in Millions	2013			2012
Liability at January 1	$	167		$	77
Charges	209			46
Changes in estimates	(3		)	(4		)
Provision for restructuring	206			42
Foreign currency translation	1			—
Spending	(130		)	(45		)
Liability at June 30	$	244		$	74

- 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