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EMPLOYEE STOCK BENEFIT PLANS
 9 Months Ended
Sep. 30, 2023
Share-Based Payment Arrangement [Abstract]  
Employee Stock Benefit Plans EMPLOYEE STOCK BENEFIT PLANS
Stock-based compensation expense was as follows:
 Three Months Ended September 30,Nine Months Ended September 30,
Dollars in millions2023202220232022
Cost of products sold$14 $11 $38 $30 
Marketing, selling and administrative55 48 162 144 
Research and development63 56 191 164 
Total Stock-based compensation expense$132 $115 $391 $338 
Income tax benefit(a)
$28 $23 $80 $67 
(a)    Income tax benefit excludes excess tax benefits from share-based compensation awards that were vested or exercised of $1 million and $21 million for the three and nine months ended September 30, 2023, and $4 million and $63 million for the three and nine months ended September 30, 2022, respectively.

The number of units granted and the weighted-average fair value on the grant date for the nine months ended September 30, 2023 were as follows:
Units in millionsUnitsWeighted-Average Fair Value
Restricted stock units9.3 $60.52 
Market share units1.0 58.18 
Performance share units1.5 64.18 
Dollars in millionsRestricted Stock UnitsMarket Share UnitsPerformance Share Units
Unrecognized compensation cost$893 $63 $115 
Expected weighted-average period in years of compensation cost to be recognized2.82.91.8