EMPLOYEE STOCK BENEFIT PLANS Employee Stock Benefit Plans (Notes)

9 Months Ended

Sep. 30, 2021

Share-based Payment Arrangement, Disclosure [Abstract]

Share-based Payment Arrangement [Text Block]

EMPLOYEE STOCK BENEFIT PLANS

Stock-based compensation expense was as follows:

	Three Months Ended September 30,				Nine Months Ended September 30,
Dollars in Millions	2021		2020		2021		2020
Cost of products sold	$	14	$	9	$	44	$	28
Marketing, selling and administrative	59		81		184		255
Research and development	66		78		210		261
Other (income)/expense, net	3		17		12		64
Total stock-based compensation expense	$	142	$	185	$	450	$	608
Income tax benefit(a)	$	29	$	38	$	93	$	124

(a)    Income tax benefit excludes excess tax benefits from share-based compensation awards that were vested or exercised of $7 million and $36 million for the three and nine months ended September 30, 2021 and $1 million and $29 million for the three and nine months ended September 30, 2020, respectively.

The number of units granted and the weighted-average fair value on the grant date for the nine months ended September 30, 2021 were as follows:

Units in Millions	Units	Weighted-Average Fair Value
Restricted stock units	8.4	$	56.72
Market share units	1.0	58.04
Performance share units	1.5	59.04

Dollars in Millions	Stock Options		Restricted Stock Units		Market Share Units		Performance Share Units
Unrecognized compensation cost	$	13	$	793	$	60	$	103
Expected weighted-average period in years of compensation cost to be recognized	0.8		2.7		3.0		1.8