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RETIREMENT-RELATED BENEFITS - Changes in Benefit Obligation and Plan Assets (Details) - Defined Benefit Pension Plans - USD ($)
$ in Millions
3 Months Ended 12 Months Ended
Mar. 31, 2022
Mar. 31, 2023
Dec. 31, 2021
Changes in benefit obligation      
Benefit obligation, at beginning of period $ 2,302 $ 2,024 $ 1,202
Service cost 14 44 10
Interest cost 6 32 4
Plan participants' contributions 1 4 1
Benefit obligation assumed from former Parent     1,178
Actuarial losses (gains) (224) (299) (43)
Benefits paid from trust (4) (15) (2)
Direct benefit payments (11) (37) (3)
Foreign exchange impact (50) (66) (34)
Amendments, curtailments, settlements and other (11) (29) (11)
Benefit obligation, at end of period 2,024 1,659 2,302
Change in plan assets      
Fair value of plan assets, at beginning of period 1,496 1,383 654
Actual return on plan assets (71) (88) 39
Employer contributions 2 27 23
Fair value of plan assets assumed from former Parent     810
Plan participant's contributions 1 4 1
Benefits paid from trust (4) (15) (2)
Foreign exchange impact (34) (40) (22)
Settlements (7) (44) (8)
Fair value of plan assets, at end of period 1,383 1,226 1,496
Funded Status at end of period (641) (433) (807)
Accumulated benefit obligation $ 1,907 $ 1,574 $ 2,181