RESTRUCTURING

The following is the provision for restructuring:



	Year Ended December 31,
Dollars in Millions	2015		2014		2013
Employee termination benefits	$	110	$	157	$	211
Other exit costs	8		6		15
Provision for restructuring	$	118	$	163	$	226

Restructuring charges included employee termination benefits for manufacturing, selling, administrative, and research and development workforce reductions across all geographic regions of approximately 1,169 in 2015, 1,387 in 2014 and 1,450 in 2013. The restructuring actions were primarily related to specialty care transformation initiatives in 2015 and 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.

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



	Year Ended December 31,
Dollars in Millions	2015			2014			2013
Liability at January 1	$	156		$	102		$	167
Charges	133			155			249
Change in estimates	(15		)	8			(23		)
Provision for restructuring	118			163			226
Foreign currency translation	(15		)	(2		)	4
Liabilities related to assets held-for-sale	—			—			(67		)
Spending	(134		)	(107		)	(228		)
Liability at December 31	$	125		$	156		$	102