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RECEIVABLES
 9 Months Ended
Sep. 30, 2023
Accounts Receivable, after Allowance for Credit Loss [Abstract]  
Receivables RECEIVABLES
Dollars in millionsSeptember 30,
2023		December 31,
2022
Trade receivables$9,095 $8,848 
Less: charge-backs and cash discounts(661)(675)
Less: allowance for expected credit loss(27)(22)
Net trade receivables8,407 8,151 
Alliance, royalties, VAT and other1,897 1,735 
Receivables$10,304 $9,886 

Non-U.S. receivables sold on a nonrecourse basis were $769 million and $809 million for the nine months ended September 30, 2023 and 2022, respectively. Receivables from the three largest customers in the U.S. represented 71% and 66% of total trade receivables as of September 30, 2023 and December 31, 2022, respectively.