PROPERTY, PLANT AND EQUIPMENT

9 Months Ended

Sep. 30, 2020

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment [Text Block]

PROPERTY, PLANT AND EQUIPMENT

Dollars in Millions	September 30, 2020		December 31, 2019
Land	$	188	$	187
Buildings	5,708		6,336
Machinery, equipment and fixtures	3,101		3,157
Construction in progress	409		527
Gross property, plant and equipment	9,406		10,207
Less accumulated depreciation	(3,666)		(3,955)
Property, plant and equipment(a)	$	5,740	$	6,252

(a)    Includes measurement period adjustments. Refer to “—Note 4. Acquisitions, Divestitures, Licensing and Other Arrangements” for more information.

Depreciation expense was $136 million and $451 million for the three and nine months ended September 30, 2020 and $135 million and $401 million for the three and nine months ended September 30, 2019, respectively.