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RESTRUCTURING
 3 Months Ended
Mar. 31, 2022
Restructuring Charges [Abstract]  
Restructuring RESTRUCTURING
Celgene Acquisition Plan

In 2019, a restructuring and integration plan was implemented as an initiative to realize sustainable run rate synergies resulting from cost savings and avoidance from the Celgene acquisition that are currently expected to be approximately $3.0 billion. The synergies are expected to be realized in Cost of products sold (5%), Marketing, selling and administrative expenses (65%) and Research and development expenses (30%). Charges of approximately $3.3 billion are expected to be incurred. The majority of the charges are expected to be incurred through 2022. Cumulative charges of approximately $2.7 billion have been recognized to date including integration planning and execution expenses, employee termination benefit costs and accelerated stock-based compensation, contract termination costs and other shutdown costs associated with site exits. Cash outlays in connection with these actions are expected to be approximately $3.0 billion. Employee workforce reductions were approximately 60 for the three months ended March 31, 2022 and 2021.

MyoKardia Acquisition Plan

In 2020, a restructuring and integration plan was initiated to realize expected cost synergies resulting from cost savings and avoidance from the MyoKardia acquisition. Charges of approximately $150 million are expected to be incurred through 2022, and consist of integration planning and execution expenses, employee termination benefit costs and other costs. Cumulative charges of approximately $120 million have been recognized for these actions to date.
The following provides the charges related to restructuring initiatives by type of cost:
Three Months Ended March 31,
Dollars in Millions20222021
Celgene Acquisition Plan$127 $173 
MyoKardia Acquisition Plan3 37 
Total charges$130 $210 
Employee termination costs$22 $44 
Other termination costs1 1 
Provision for restructuring23 45 
Integration expenses105 141 
Accelerated depreciation2 — 
Asset impairments— 24 
Total charges$130 $210 
Cost of products sold$— $24 
Marketing, selling and administrative2 — 
Other (income)/expense, net128 186 
Total charges$130 $210 

The following summarizes the charges and spending related to restructuring plan activities:
Three Months Ended March 31,
Dollars in Millions20222021
Liability at December 31$101 $148 
Provision for restructuring(a)
23 39 
Foreign currency translation and other(1)(2)
Payments(21)(59)
Liability at March 31
$102 $126 
(a)    Includes a reduction of the liability resulting from changes in estimates of $9 million and $1 million for the three months ended March 31, 2022 and 2021, respectively. Excludes $6 million for the three months ended March 31, 2021 of accelerated stock-based compensation relating to the Celgene Acquisition Plan.