CONTRACT ASSETS AND CONTRACT LIABILITIES (Tables)

3 Months Ended

Mar. 31, 2026

Revenue from Contract with Customer [Abstract]

Schedule of Change in Carrying Amount of Contract Assets and Contract Liabilities

The change in the carrying amount of contract assets and contract liabilities for the three months ended March 31, 2026 and 2025 is as follows:

	Contract Assets
In millions	2026		2025
Balance at beginning of year	$	609	$	720
Recognized in current year	177		194
Reclassified to accounts receivable	(189)		(184)
Acquisitions/adjustments	3		—
Foreign currency impact	(2)		7
Balance at March 31	$	598	$	737
	Contract Liabilities
In millions	2026		2025
Balance at beginning of year	$	1,356	$	1,173
Recognized in current year	255		459
Amounts in beginning balance reclassified to revenue	(270)		(235)
Current year amounts reclassified to revenue	(73)		(195)
Acquisitions	19		—
Foreign currency impact	4		12
Balance at March 31	$	1,291	$	1,214