RECEIVABLES (Tables)

12 Months Ended

Dec. 31, 2024

Accounts Receivable, after Allowance for Credit Loss [Abstract]

Schedule of Accounts, Notes, Loans and Financing Receivable

	December 31,
Dollars in millions	2024		2023
Trade receivables	$	9,957	$	9,551
Less charge-backs and cash discounts	(900)		(646)
Less allowance for expected credit loss	(45)		(23)
Net trade receivables	9,012		8,882
Alliance, royalties, VAT and other	1,735		2,039
Receivables	$	10,747	$	10,921

Accounts Receivable, Allowance for Credit Loss

Changes to the allowance for expected credit loss, charge-backs and cash discounts were as follows:

	Year Ended December 31,
Dollars in millions	2024		2023		2022
Beginning balance	$	669	$	697	$	744
Provision(a)	11,551		9,158		7,476
Utilization	(11,272)		(9,186)		(7,521)
Other	(3)		—		(2)
Ending balance	$	945	$	669	$	697

(a)    Includes provision for expected credit loss of $41 million in 2024, $14 million in 2023 and $7 million in 2022.