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RESTRUCTURING (Tables)
12 Months Ended
Dec. 31, 2025
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 millions202520242023
2023 Restructuring Plan$747 $603 $442 
Other Acquisition Plans
179 528 335 
Total charges$926 $1,131 $777 
Employee termination costs$548 $623 $350 
Other termination costs15 12 15 
Provision for restructuring563 635 365 
Integration expenses147 284 242 
Accelerated depreciation44 76 42 
Asset impairments
161 103 126 
Other shutdown costs, net12 33 2 
Total charges$926 $1,131 $777 
Cost of products sold$127 $113 $64 
Selling, general and administrative43 50 94 
Research and development56 49 12 
Other (income)/expense, net701 919 607 
Total charges$926 $1,131 $777 
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 millions20252024
Beginning balance
$297 $188 
Provision for restructuring
563 635 
Payments(558)(520)
Foreign currency translation and other12 (6)
Ending balance$315 $297