Accounts receivable, net (Tables)

3 Months Ended

Mar. 31, 2026

Receivables [Abstract]

Schedule of Accounts, Notes, Loans and Financing Receivable

Accounts receivable, net, were:

	March 31	December 31	March 31
in $ millions	2026	2025	2025
Trade receivables	4,380	4,296	4,214
Construction contract assets	510	525	659
Total accounts receivable	4,890	4,821	4,873
Less: allowance for credit losses	(139)	(137)	(154)
Other current receivables	462	494	422
Total accounts receivable, net	5,213	5,178	5,141

Accounts Receivable, Allowance for Credit Loss

The changes in the allowance for credit losses were:

in $ millions	2026	2025
As of January 1	137	140
Charge-offs	(6)	(2)
Provision for credit losses	10	6
Foreign currency translation and other	(2)	10
As of March 31	139	154