Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2018

Accounting Policies [Abstract]

Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]

	For the Year Ended December 31, 2017
($ in millions)	As Previously Reported		Reclassifications			As Revised
Cost of sales, exclusive of depreciation and amortization		$8,207		$2			$8,209
Selling, general and administrative		$3,564		($10	)		$3,554
Research and development, net		$453		($2	)		$451
Other charges		$64		$10			$74
Income before income taxes		$2,005		$—			$2,005

	For the Year Ended December 31, 2016
($ in millions)	As Previously Reported		Reclassifications			As Revised
Cost of sales, exclusive of depreciation and amortization		$7,693		($28	)		$7,665
Selling, general and administrative		$3,588		($33	)		$3,555
Research and development, net		$459		($6	)		$453
Other charges		$175		$67			$242
Income before income taxes		$779		$—			$779

The following table summarizes the impact of the adoption of this ASU on the consolidated statement of income for the year ended December 31, 2018:

	Year Ended December 31, 2018
($ in millions)	Without adoption			Adjustments			As Reported
Net sales		$15,399			($25	)		$15,374
Cost of sales, exclusive of depreciation and amortization		$8,925			$76			$9,001
Selling, general and administrative		$3,682			($109	)		$3,573
Other income		($122	)		$8			($114	)
Income before income taxes		$1,693			$—			$1,693

Research and Development

($ in millions)	2018		2017		2016
Research and development – total		$464		$472		$473
Less depreciation on research facilities	23		21		20
Research and development, net		$441		$451		$453