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INCENTIVE PLANS (Tables)
9 Months Ended
Sep. 30, 2021
Share-based Payment Arrangement [Abstract]  
Schedule of Stock Based Compensation Cost and Income Tax Benefits Recognized
Total stock-based compensation cost and the associated income tax benefits recognized by the Company in the condensed combined statements of operations were as follows:
Three Months Ended
September 30,
Nine Months Ended September 30,
In millions
2021202020212020
Total stock-based compensation expense (included in selling and administrative expense)
$3 $$10 $11 
Income tax benefit (expense) related to stock-based compensation
$1 $$3 $