RESTRUCTURING (Tables)

6 Months Ended

Jun. 30, 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 June 30,				Six Months Ended June 30,
Dollars in Millions	2022		2021		2022		2021
Celgene Acquisition Plan	$	146	$	200	$	273	$	373
MyoKardia Acquisition Plan	2		19		5		56
Total charges	$	148	$	219	$	278	$	429
Employee termination costs	$	19	$	75	$	41	$	119
Other termination costs	1		3		2		4
Provision for restructuring	20		78		43		123
Integration expenses	124		152		229		293
Accelerated depreciation	4		—		6		—
Asset impairments	—		—		—		24
Other shutdown costs, net	—		(11)		—		(11)
Total charges	$	148	$	219	$	278	$	429
Cost of products sold	$	—	$	—	$	—	$	24
Marketing, selling and administrative	4		—		6		—
Other (income)/expense, net	144		219		272		405
Total charges	$	148	$	219	$	278	$	429

Schedule of Restructuring Reserve by Type of Cost

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

	Six Months Ended June 30,
Dollars in Millions	2022		2021
Liability at December 31	$	101	$	148
Provision for restructuring(a)	43		114
Foreign currency translation and other	(6)		(2)
Payments	(67)		(134)
Liability at June 30	$	71	$	126

(a)    Includes a reduction of the liability resulting from changes in estimates of $8 million for both the six months ended June 30, 2022 and 2021. Excludes $9 million for the six months ended June 30, 2021 of accelerated stock-based compensation relating to the Celgene Acquisition Plan.