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RECEIVABLES
 12 Months Ended
Dec. 31, 2022
Accounts Receivable, after Allowance for Credit Loss [Abstract]  
Receivables RECEIVABLES
 December 31,
Dollars in Millions20222021
Trade receivables$8,848 $8,723 
Less charge-backs and cash discounts(675)(723)
Less allowance for expected credit loss(22)(21)
Net trade receivables8,151 7,979 
Alliance, royalties, VAT and other1,735 1,390 
Receivables$9,886 $9,369 

Non-U.S. receivables sold on a nonrecourse basis were $1.0 billion in 2022, $1.5 billion in 2021 and $1.2 billion in 2020. In the aggregate, receivables from three pharmaceutical wholesalers in the U.S. represented approximately 66% and 59% of total trade receivables at December 31, 2022 and 2021, respectively.

Changes to the allowances for expected credit loss, charge-backs and cash discounts were as follows:
 Year Ended December 31,
Dollars in Millions202220212020
Balance at beginning of year$744 $663 $412 
Provision(a)
7,476 7,257 5,839 
Utilization(7,521)(7,170)(5,601)
Other(2)(6)13 
Balance at end of year$697 $744 $663 
(a)    Includes provision for expected credit loss of $7 million in 2022, $4 million in 2021 and $12 million in 2020.