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EMPLOYEE STOCK BENEFIT PLANS Employee Stock Benefit Plans (Notes)
 9 Months Ended
Sep. 30, 2020
Share-based Payment Arrangement, Disclosure [Abstract]  
Share-based Payment Arrangement [Text Block] EMPLOYEE STOCK BENEFIT PLANS
Stock-based compensation expense was as follows:
 Three Months Ended September 30,Nine Months Ended September 30,
Dollars in Millions2020201920202019
Cost of products sold$9 $4 $28 $11 
Marketing, selling and administrative81 32 255 90 
Research and development78 20 261 56 
Other (income)/expense, net17 — 64 — 
Total stock-based compensation expense$185 $56 $608 $157 
Income tax benefit(a)
$38 $10 $124 $29 
(a)    Income tax benefit excludes excess tax benefits from share-based compensation awards that were vested or exercised of $1 million and $29 million for the three and nine months ended September 30, 2020 and was not material for the three and nine months ended September 30, 2019.

The total stock-based compensation expense for the three and nine months ended September 30, 2020 includes $85 million and $306 million, respectively, related to the Celgene post-combination service period for the replacement awards and $17 million and $64 million, respectively, of accelerated vesting of the replacement awards related to the Celgene acquisition. It also includes $5 million related to CVR obligation on unvested stock awards for the nine months ended September 30, 2020.
The number of units granted and the weighted-average fair value on the grant date for the nine months ended September 30, 2020 were as follows:
Units in MillionsUnitsWeighted-Average Fair Value
Restricted stock units13.0 $53.62 
Market share units0.9 53.92 
Performance share units1.4 55.61 
Dollars in MillionsStock OptionsRestricted Stock UnitsMarket Share UnitsPerformance Share Units
Unrecognized compensation cost$54 $991 $53 $93 
Expected weighted-average period in years of compensation cost to be recognized1.52.63.01.8