ACCOUNTING POLICIES AND RECENTLY ISSUED ACCOUNTING STANDARDS (Tables)

12 Months Ended

Dec. 31, 2024

Accounting Policies [Abstract]

Schedule of research and development

The following table represents the significant segment expenses regularly provided to the CEO:

	Year ended December 31,
Dollars in millions	2024		2023		2022
Research (a)	$	1,522	$	1,557	$	1,553
Drug Development (b)	4,495		3,835		3,824
Other (c)	5,142		3,907		4,132
Research and development	$	11,159	$	9,299	$	9,509

(a)    Includes costs to support the discovery and development of new molecular entities through pre-clinical studies.

(b)    Includes costs to support clinical development of potential new products, including expansion of indications for existing products through Phase I, Phase II and Phase III clinical studies.

(c)    Includes costs to support manufacturing development of pre-approved products, medical support of marketed products, IPRD impairment charges, acquisition-related charges and proportionate allocations of enterprise-wide costs including facilities, information technology, and other appropriate costs.

Acquired IPRD by type of transaction

The Company's Acquired IPRD by type of transaction was as follows:

	Year ended December 31,
Dollars in millions	2024		2023		2022
Alliance (Note 3)	$	880	$	55	$	100
Acquisitions (Note 4)	12,122		—		—
In-license and other arrangements (Note 4)	371		858		715
Acquired IPRD	$	13,373	$	913	$	815