RESTRUCTURING (Tables)

6 Months Ended

Jun. 30, 2021

Restructuring Cost and Reserve [Line Items]

Restructuring and Related Costs [Table Text Block]

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

	Three Months Ended June 30,				Six Months Ended June 30,
Dollars in Millions	2021		2020		2021		2020
Celgene Acquisition Plan	$	200	$	317	$	373	$	641
MyoKardia Acquisition Plan	19		—		56		—
Company Transformation	—		23		—		105
Total charges	$	219	$	340	$	429	$	746
Employee termination costs	$	75	$	107	$	119	$	256
Other termination costs	3		8		4		19
Provision for restructuring	78		115		123		275
Integration expenses	152		166		293		340
Accelerated depreciation	—		11		—		41
Asset impairments	—		39		24		81
Other shutdown costs, net	(11)		9		(11)		9
Total charges	$	219	$	340	$	429	$	746
Cost of products sold	$	—	$	11	$	24	$	27
Marketing, selling and administrative	—		1		—		1
Research and development	—		39		—		95
Other (income)/expense, net	219		289		405		623
Total charges	$	219	$	340	$	429	$	746

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

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

	Six Months Ended June 30,
Dollars in Millions	2021		2020
Liability at December 31	$	148	$	100
Provision for restructuring(a)	114		228
Foreign currency translation and other	(2)		1
Payments	(134)		(188)
Liability at June 30	$	126	$	141

(a)    Includes a reduction of the liability resulting from changes in estimates of $8 million and $6 million for the six months ended June 30, 2021 and 2020, respectively. Excludes $9 million and $47 million for the six months ended June 30, 2021 and 2020, respectively, of accelerated stock-based compensation relating to the Celgene Acquisition Plan.