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ASSETS IMPAIRMENTS AND RESTRUCTURING (Tables)

9 Months Ended

Sep. 30, 2016

Restructuring Costs and Asset Impairment Charges [Abstract]

Restructuring and Related Costs [Table Text Block]

	Third Quarter								First Nine Months
(Dollars in millions)	2016				2015				2016				2015
Severance	$	30			$	3			$	30			$	17
Gain on sale of assets	—				—				(2		)		—
Intangible asset and goodwill impairments	—				18				—				22
Fixed asset impairments	—				—				—				85
Site closure and restructuring charges	—				—				—				6
Total	$	30			$	21			$	28			$	130

Changes to restructuring reserve and related activities

The following table summarizes the changes in asset impairments and restructuring charges and gains, the non-cash reductions attributable to asset impairments, and the cash reductions in restructuring reserves for severance costs and site closure costs paid in first nine months 2016 and full year 2015:

(Dollars in millions)	Balance at January 1, 2016				Provision/ Adjustments				Non-cash Reductions				Cash Reductions				Balance at September 30, 2016
Non-cash charges	$	—			$	—			$	—			$	—			$	—
Severance costs	55				30				—				(32		)		53
Site closure and restructuring costs	11				(2		)		1				(2		)		8
Total	$	66			$	28			$	1			$	(34	)		$	61

(Dollars in millions)	Balance at January 1, 2015				Provision/ Adjustments				Non-cash Reductions				Cash Reductions				Balance at December 31, 2015
Non-cash charges	$	—			$	107			$	(107	)		$	—			$	—
Severance costs	13				67				1				(26		)		55
Site closure and restructuring costs	15				9				3				(16		)		11
Total	$	28			$	183			$	(103	)		$	(42	)		$	66

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- References

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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://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869

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-Name Accounting Standards Codification
-Topic 420
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-Section S99
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
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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://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (b)(2)
-URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 5.P.4(b)(2))
-URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747

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