RESTRUCTURING (Tables)

3 Months Ended

Mar. 31, 2022

Restructuring Cost and Reserve [Line Items]

Restructuring and Related Costs

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

	Three Months Ended March 31,
Dollars in Millions	2022		2021
Celgene Acquisition Plan	$	127	$	173
MyoKardia Acquisition Plan	3		37
Total charges	$	130	$	210
Employee termination costs	$	22	$	44
Other termination costs	1		1
Provision for restructuring	23		45
Integration expenses	105		141
Accelerated depreciation	2		—
Asset impairments	—		24
Total charges	$	130	$	210
Cost of products sold	$	—	$	24
Marketing, selling and administrative	2		—
Other (income)/expense, net	128		186
Total charges	$	130	$	210

Schedule of Restructuring Reserve by Type of Cost

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

	Three Months Ended March 31,
Dollars in Millions	2022		2021
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.