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RESTRUCTURING (Tables)
3 Months Ended
Mar. 31, 2025
Restructuring Charges [Abstract]  
Restructuring and Related Costs
The following provides the charges related to restructuring initiatives by type of cost:
Three Months Ended March 31,
Dollars in millions20252024
2023 Restructuring Plan$143 $68 
Celgene and Other Acquisition Plans47 244 
Total charges$190 $312 
Employee termination costs$132 $217 
Other termination costs
Provision for restructuring133 220 
Integration expenses41 71 
Accelerated depreciation15 14 
Asset impairments
Other shutdown costs, net
(7)
Total charges$190 $312 
Cost of products sold$$14 
Selling, general and administrative
Research and development21 
Other (income)/expense, net166 291 
Total charges$190 $312 
Schedule of Restructuring Reserve by Type of Cost
The following summarizes the charges and spending related to restructuring plan activities:
Three Months Ended March 31,
Dollars in millions20252024
Beginning balance $297 $188 
Provision for restructuring133 220 
Payments(145)(97)
Foreign currency translation and other(2)
Ending balance$288 $309