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RESTRUCTURING
 12 Months Ended
Dec. 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 ("Celgene Acquisition Plan") that have resulted in annual synergies of at least $3.0 billion. The synergies realized are in Cost of products sold, Marketing, selling and administrative expense and Research and development expense. Charges of approximately $3.5 billion are expected to be incurred including cash outlays of approximately $3.1 billion. Cumulative charges of approximately $3.1 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. The remaining charges are primarily related to IT system integration which are expected to be incurred through 2024. Employee workforce reductions were approximately 170 in 2022, 405 in 2021 and 1,565 in 2020.
Other Restructuring

Restructuring and integration plans were initiated to realize expected cost synergies resulting from the Turning Point acquisition on August 17, 2022, the MyoKardia acquisition in 2020 (acquisition-related initiatives), as well as other costs saving initiatives. Charges of approximately $250 million are expected to be incurred through the end of 2023 for the acquisition-related initiatives, and consist of integration planning and execution expenses, employee termination benefit costs and other costs. Cumulative charges of approximately $165 million have been recognized for these actions to date.

Company Transformation

In 2016, a restructuring plan was announced to evolve and streamline BMS’s operating model. Cumulative charges of approximately $1.5 billion were recognized for these actions since the announcement. Actions under the plan were completed as of December 31, 2020.

The following provides the charges related to restructuring initiatives by type of cost:
Year Ended December 31,
Dollars in Millions202220212020
Celgene Acquisition Plan$472 $673 $1,244 
Other Restructuring48 78 39 
Company Transformation— — 127 
Total charges$520 $751 $1,410 
Employee termination costs$69 $159 $457 
Other termination costs6 10 73 
Provision for restructuring75 169 530 
Integration expenses440 564 717 
Accelerated depreciation5 2 53 
Asset impairments— 24 103 
Other shutdown costs, net— (8)7 
Total charges$520 $751 $1,410 
Cost of products sold$— $24 $32 
Marketing, selling and administrative5 3 10 
Research and development— — 113 
Other (income)/expense, net515 724 1,255 
Total charges$520 $751 $1,410 

The following summarizes the charges and spending related to restructuring plan activities:
Year Ended December 31,
Dollars in Millions20222021
Liability at January 1$101 $148 
Provision for restructuring(a)
75 156 
Foreign currency translation and other(7)(4)
Payments(122)(199)
Liability at December 31$47 $101 
(a)    Includes reductions to the liability resulting from changes in estimates of $7 million in 2022, $19 million in 2021. Excludes $13 million in 2021 of accelerated stock-based compensation relating to the Celgene Acquisition Plan.