RESTRUCTURING (Tables)

12 Months Ended

Dec. 31, 2021

Restructuring Charges [Abstract]

Schedule of Restructuring and Related Costs

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

	Year Ended December 31,
Dollars in Millions	2021		2020		2019
Celgene Acquisition Plan	$	673	$	1,244	$	674
MyoKardia Acquisition Plan	78		39		—
Company Transformation	—		127		305
Total charges	$	751	$	1,410	$	979
Employee termination costs	$	159	$	457	$	273
Other termination costs	10		73		28
Provision for restructuring	169		530		301
Integration expenses	564		717		415
Accelerated depreciation	2		53		133
Asset impairments	24		103		130
Other shutdown costs, net	(8)		7		—
Total charges	$	751	$	1,410	$	979
Cost of products sold	$	24	$	32	$	180
Marketing, selling and administrative	3		10		1
Research and development	—		113		82
Other (income)/expense, net	724		1,255		716
Total charges	$	751	$	1,410	$	979

Schedule of Restructuring Reserve by Type of Cost

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

	Year Ended December 31,
Dollars in Millions	2021		2020		2019
Liability at December 31	$	148	$	100	$	99
Cease-use liability reclassification	—		—		(3)
Liability at January 1	148		100		96
Provision for restructuring(a)	156		460		156
Foreign currency translation and other	(4)		6		(1)
Payments	(199)		(418)		(151)
Liability at December 31	$	101	$	148	$	100

(a)    Includes reductions to the liability resulting from changes in estimates of $19 million in 2021, $10 million in 2020 and $4 million in 2019. Excludes $13 million in 2021, $70 million in 2020 and $145 million in 2019 of accelerated stock-based compensation relating to the Celgene Acquisition Plan.