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BASIS OF PRESENTATION AND RECENTLY ISSUED ACCOUNTING STANDARDS (Tables)
 9 Months Ended
Sep. 30, 2025
Accounting Policies [Abstract]  
Schedule of Research and Development
The following table represents the significant segment expenses regularly provided to the CEO:
Three Months Ended September 30,Nine Months Ended September 30,
Dollars in millions2025202420252024
Research(a)
$313 $323 $918 $1,043 
Drug Development(b)
1,151 1,094 3,327 3,273 
Other(c)
1,063 957 3,120 3,652 
Research and development
$2,528 $2,374 $7,365 $7,968 
(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.