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RESTRUCTURING (Tables) | 9 Months Ended
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Sep. 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 September 30, |  | Nine Months Ended September 30,
Dollars in millions | 2023 |  | 2022 |  | 2023 |  | 2022
2023 Restructuring Plan | $ | 149 |  |  | $ | — |  |  | $ | 380 |  |  | $ | — |
Celgene and Other Acquisition Plans | 131 |  |  | 131 |  |  | 269 |  |  | 409 |
Total charges | $ | 280 |  |  | $ | 131 |  |  | $ | 649 |  |  | $ | 409 |
Employee termination costs | $ | 135 |  |  | $ | 16 |  |  | $ | 309 |  |  | $ | 57 |
Other termination costs | 6 |  |  | 1 |  |  | 12 |  |  | 3 |
Provision for restructuring | 141 |  |  | 17 |  |  | 321 |  |  | 60 |
Integration expenses | 54 |  |  | 114 |  |  | 180 |  |  | 343 |
Accelerated depreciation | 15 |  |  | — |  |  | 28 |  |  | 6 |
Asset impairments (a) | 70 |  |  | — |  |  | 120 |  |  | — |
Total charges | $ | 280 |  |  | $ | 131 |  |  | $ | 649 |  |  | $ | 409 |
Cost of products sold | $ | 16 |  |  | $ | — |  |  | $ | 53 |  |  | $ | — |
Marketing, selling and administrative | 65 |  |  | — |  |  | 85 |  |  | 6 |
Research and development | 4 |  |  | — |  |  | 10 |  |  | — |
Other (income)/expense, net | 195 |  |  | 131 |  |  | 501 |  |  | 403 |
Total charges | $ | 280 |  |  | $ | 131 |  |  | $ | 649 |  |  | $ | 409 |
(a) Includes $65 million impairment charge for a facility lease that commenced during the three months ended September 2023.
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 millions | 2023 |  | 2022
Beginning balance | $ | 47 |  |  | $ | 101 |
Provision for restructuring(a) | 321 |  |  | 60 |
Foreign currency translation and other | (3) |  |  | (10) |
Payments | (142) |  |  | (106) |
Ending balance | $ | 223 |  |  | $ | 45 |
(a) Includes a reduction of the liability resulting from changes in estimates of $5 million and $6 million for the nine months ended September 30, 2023 and 2022, respectively.

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- Definition Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479823/420-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482017/420-10-50-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479823/420-10-S99-2 + Details
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- Definition Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482017/420-10-50-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(b)(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479823/420-10-S99-2 + Details
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