RESTRUCTURING (Tables)

6 Months Ended

Jun. 30, 2023

Restructuring Charges [Abstract]

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	2023		2022		2023		2022
2023 Restructuring Plan	$	170	$	—	$	231	$	—
Celgene and Other Acquisition Plans	64		148		138		278
Total charges	$	234	$	148	$	369	$	278
Employee termination costs	$	109	$	19	$	174	$	41
Other termination costs	4		1		6		2
Provision for restructuring	113		20		180		43
Integration expenses	59		124		126		229
Accelerated depreciation	12		4		13		6
Asset impairments	50		—		50		—
Other shutdown costs	—		—		—		—
Total charges	$	234	$	148	$	369	$	278
Cost of products sold	$	36	$	—	$	37	$	—
Marketing, selling and administrative	20		4		20		6
Research and Development	6		—		6		—
Other (income)/expense, net	172		144		306		272
Total charges	$	234	$	148	$	369	$	278

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	2023		2022
Beginning balance	$	47	$	101
Provision for restructuring(a)	180		43
Foreign currency translation and other	1		(6)
Payments	(48)		(67)
Ending balance	$	180	$	71

(a)    Includes a reduction of the liability resulting from changes in estimates of $4 million and $8 million for the six months ended June 30, 2023 and 2022, respectively.