RESTRUCTURING (Tables)

12 Months Ended

Dec. 31, 2022

Restructuring Charges [Abstract]

Schedule of Charges Related to Restructuring Initiatives By Type of Cost

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

	Year Ended December 31,
Dollars in Millions	2022		2021		2020
Celgene Acquisition Plan	$	472	$	673	$	1,244
Other Restructuring	48		78		39
Company Transformation	—		—		127
Total charges	$	520	$	751	$	1,410
Employee termination costs	$	69	$	159	$	457
Other termination costs	6		10		73
Provision for restructuring	75		169		530
Integration expenses	440		564		717
Accelerated depreciation	5		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 administrative	5		3		10
Research and development	—		—		113
Other (income)/expense, net	515		724		1,255
Total charges	$	520	$	751	$	1,410

Summary of Charges and Spending Related to Restructuring Plan Activities

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

	Year Ended December 31,
Dollars in Millions	2022		2021
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.