RECEIVABLES (Tables)

12 Months Ended

Dec. 31, 2023

Accounts Receivable, after Allowance for Credit Loss [Abstract]

Schedule of Accounts, Notes, Loans and Financing Receivable

	December 31,
Dollars in millions	2023		2022
Trade receivables	$	9,551	$	8,848
Less charge-backs and cash discounts	(646)		(675)
Less allowance for expected credit loss	(23)		(22)
Net trade receivables	8,882		8,151
Alliance, royalties, VAT and other	2,039		1,735
Receivables	$	10,921	$	9,886

Accounts Receivable, Allowance for Credit Loss

Changes to the allowances for expected credit loss, charge-backs and cash discounts were as follows:

	Year Ended December 31,
Dollars in millions	2023		2022		2021
Balance at beginning of year	$	697	$	744	$	663
Provision(a)	9,158		7,476		7,257
Utilization	(9,186)		(7,521)		(7,170)
Other	—		(2)		(6)
Balance at end of year	$	669	$	697	$	744

(a)    Includes provision for expected credit loss of $14 million in 2023, $7 million in 2022 and $4 million in 2021.