RESTRUCTURING (Tables)

12 Months Ended

Dec. 31, 2020

Schedule of Restructuring and Related Costs [Table Text Block]

The following provides the charges related to restructuring initiatives by type of cost:


	Year Ended December 31,
Dollars in Millions	2020		2019		2018
Celgene Acquisition Plan	$	1,244	$	674	$	—
MyoKardia Acquisition Plan	39		—		—
Company Transformation	127		305		268
Total charges	$	1,410	$	979	$	268

Employee termination costs	$	457	$	273	$	87
Other termination costs	73		28		44
Provision for restructuring	530		301		131
Integration expenses	717		415		—
Accelerated depreciation	53		133		113
Asset impairments	103		130		16
Other shutdown costs	7		—		8
Total charges	$	1,410	$	979	$	268

Cost of products sold	$	32	$	180	$	57
Marketing, selling and administrative	10		1		1
Research and development	113		82		79
Other (income)/expense, net	1,255		716		131
Total charges	$	1,410	$	979	$	268

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

The following summarizes the charges and spending related to restructuring plan activities:


	Year Ended December 31,
Dollars in Millions	2020		2019		2018
Liability at December 31	$	100	$	99	$	186
Cease-use liability reclassification	—		(3)		—
Liability at January 1	100		96		186
Provision for restructuring(a)	460		156		131
Foreign currency translation and other	6		(1)		1
Payments	(418)		(151)		(219)
Liability at December 31	$	148	$	100	$	99

(a) Includes reductions to the liability resulting from changes in estimates of $10 million in 2020, $4 million in 2019 and $17 million in 2018, respectively. Excludes $70 million in 2020 and $145 million in 2019 of accelerated stock-based compensation relating to the Celgene Acquisition Plan.