RESTRUCTURING

The following is the provision for restructuring:



	Three Months Ended September 30,				Nine Months Ended September 30,
Dollars in Millions	2013		2012		2013		2012
Employee termination benefits	$	4	$	21	$	205	$	56
Other exit costs	2		8		7		15
Provision for restructuring	$	6	$	29	$	212	$	71

Restructuring charges included termination benefits for workforce reductions of manufacturing, selling, administrative, and research and development personnel across all geographic regions of approximately 150 and 185 for the three months ended September 30, 2013 and 2012, respectively, and approximately 1,285 and 480 for the nine months ended September 30, 2013 and 2012, respectively. Termination benefits in 2013 were primarily related to workforce reductions in several European countries.

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	223			77
Changes in estimates	(11		)	(6		)
Provision for restructuring	212			71
Foreign currency translation	2			(1		)
Amylin acquisition	—			26
Spending	(191		)	(66		)
Liability at September 30	$	190		$	107