RESTRUCTURING

The following is the provision for restructuring:



	Year Ended December 31,
Dollars in Millions	2014		2013		2012
Employee termination benefits	$	157	$	211	$	145
Other exit costs	6		15		29
Provision for restructuring	$	163	$	226	$	174

Restructuring charges included employee termination benefits for manufacturing, selling, administrative, and research and development workforce reductions across all geographic regions of approximately 1,387 in 2014, 1,450 in 2013 and 1,205 in 2012. The restructuring actions were primarily related to specialty care transformation initiatives in 2014 designed to create a more simplified organization across all functions and geographic markets, and sales force reductions in several European countries in 2013 following the restructuring of the Sanofi and Otsuka alliance agreements. Subject to local regulations, costs are not recognized until completion of discussions with works councils. Additional costs of $100 million are expected to be incurred for specialty care transformation initiatives in 2015.

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



	Year Ended December 31,
Dollars in Millions	2014			2013			2012
Liability at January 1	$	102		$	167		$	77
Charges	155			249			178
Change in estimates	8			(23		)	(4		)
Provision for restructuring	163			226			174
Foreign currency translation	(2		)	4			(1		)
Amylin acquisition	—			—			26
Liabilities related to assets held-for-sale	—			(67		)	—
Spending	(107		)	(228		)	(109		)
Liability at December 31	$	156		$	102		$	167