Accrued Expenses and Other Liabilities (Tables)

12 Months Ended

Dec. 31, 2025

Payables and Accruals [Abstract]

Accrued Expenses and Other Liabilities

Accrued expenses and other liabilities as of December 31 were as follows ($ in millions):

	2025				2024
	Current		Noncurrent		Current		Noncurrent
Compensation and benefits	$	1,186	$	360	$	1,101	$	289
Pension and postretirement benefits	61		608		56		560
Taxes, income and other	532		3,013		568		3,138
Contract liabilities	1,353		231		1,299		232
Sales and product allowances	187		7		185		6
Operating lease liabilities	199		1,079		173		968
Cross-currency swap derivative liabilities	42		—		—		—
Contract settlement financing payable	75		218		75		287
Other	1,326		184		1,083		214
Total	$	4,961	$	5,700	$	4,540	$	5,694