EMPLOYEE STOCK BENEFIT PLANS (Tables)

9 Months Ended

Sep. 30, 2023

Share-Based Payment Arrangement [Abstract]

Share-based Payment Arrangement, Cost by Plan

Stock-based compensation expense was as follows:

	Three Months Ended September 30,				Nine Months Ended September 30,
Dollars in millions	2023		2022		2023		2022
Cost of products sold	$	14	$	11	$	38	$	30
Marketing, selling and administrative	55		48		162		144
Research and development	63		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.

Schedule Of Share Based Compensation Additional Information

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 millions	Units	Weighted-Average Fair Value
Restricted stock units	9.3	$	60.52
Market share units	1.0	58.18
Performance share units	1.5	64.18

Share-based Payment Arrangement, Nonvested Award, Cost

Dollars in millions	Restricted Stock Units		Market Share Units		Performance Share Units
Unrecognized compensation cost	$	893	$	63	$	115
Expected weighted-average period in years of compensation cost to be recognized	2.8		2.9		1.8