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RESEARCH AND DEVELOPMENT EXPENDITURES
12 Months Ended
Dec. 31, 2022
RESEARCH AND DEVELOPMENT EXPENDITURES  
RESEARCH AND DEVELOPMENT EXPENDITURES

15. RESEARCH AND DEVELOPMENT EXPENDITURES

Research expenditures that relate to the development of new products and processes, including significant improvements and refinements to existing products, are expensed as incurred. Such costs were $190 million in 2022, $186 million in 2021 and $185 million in 2020. The Company did not participate in any material customer sponsored research during any of the years.