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RECEIVABLES
9 Months Ended
Sep. 30, 2022
Accounts Receivable, after Allowance for Credit Loss [Abstract]  
Receivables RECEIVABLES
Dollars in MillionsSeptember 30,
2022
December 31,
2021
Trade receivables$8,644 $8,723 
Less: Charge-backs and cash discounts(599)(723)
Less: Allowance for expected credit loss(24)(21)
Net trade receivables8,021 7,979 
Alliance, Royalties, VAT and other1,592 1,390 
Receivables$9,613 $9,369 

Non-U.S. receivables sold on a nonrecourse basis were $809 million and $1.1 billion for the nine months ended September 30, 2022 and 2021, respectively. Receivables from the three largest customers in the U.S. represented approximately 67% and 59% of total trade receivables as of September 30, 2022 and December 31, 2021, respectively.