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RESTRUCTURING (Tables)
 9 Months Ended
Sep. 30, 2025
Restructuring Charges [Abstract]  
Restructuring and Related Costs
The following provides the charges related to restructuring initiatives by type of cost:
Three Months Ended September 30,Nine Months Ended September 30,
Dollars in millions2025202420252024
2023 Restructuring Plan$193 $180 $567 $512 
Celgene and Other Acquisition Plans39 83 134 420 
Total charges$232 $263 $701 $932 
Employee termination costs$71 $77 $423 $554 
Other termination costs4 1 8 4 
Provision for restructuring75 78 432 558 
Integration expenses36 69 110 214 
Accelerated depreciation9 22 36 56 
Asset impairments
111 93 128 95 
Other shutdown costs, net1 1 (4)9 
Total charges$232 $263 $701 $932 
Cost of products sold$110 $88 $114 $105 
Selling, general and administrative1 7 6 19 
Research and development10 21 49 36 
Other (income)/expense, net111 147 532 772 
Total charges$232 $263 $701 $932 
Schedule of Restructuring Reserve by Type of Cost
The following summarizes the charges and spending related to restructuring plan activities:
Nine Months Ended September 30,
Dollars in millions20252024
Beginning balance $297 $188 
Provision for restructuring432 558 
Payments(452)(432)
Foreign currency translation and other10 — 
Ending balance$287 $314