RESTRUCTURING - Schedule of Restructuring Reserve by Type of Cost (Details) - USD ($) $ in Millions	3 Months Ended
Mar. 31, 2022	Mar. 31, 2021
Restructuring reserve, beginning of period	$ 101	$ 148
Restructuring charges	23	39
Foreign currency translation and other	(1)	(2)
Payments	(21)	(59)
Restructuring reserve, end of period	102	126
Change in estimates	9	1
Provision for restructuring	$ 23	45
Celgene Acquisition Plan \| Accelerated Stock Based Compensation
Provision for restructuring		$ 6

Restructuring Charges Excluding Accelerated Stock-based Compensation

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Amount of cash payments made as the result of exit or disposal activities. Excludes payments associated with a discontinued operation or an asset retirement obligation.

+ References

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-Publisher FASB
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Amount of expenses associated with exit or disposal activities pursuant to an authorized plan. Excludes expenses related to a discontinued operation or an asset retirement obligation.

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Carrying amount (including both current and noncurrent portions of the accrual) as of the balance sheet date pertaining to a specified type of cost associated with exit from or disposal of business activities or restructuring pursuant to a duly authorized plan.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
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-Topic 420
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Amount of expense (reversal of expense) which increases (decreases) the restructuring reserve from an adjustment to a previously accrued restructuring liability.

+ References

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-Publisher FASB
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Amount of foreign currency translation gain (loss) which decreases (increases) the restructuring reserve.

+ References

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