VARIABLE INTEREST ENTITIES (Tables)

9 Months Ended

Sep. 30, 2021

Variable Interest Entities [Abstract]

Activity Between Company And Entities [Table Text Block]

Activity between the Company and the 2015 Financing Entities was as follows:

	Three Months Ended September 30,				Nine Months Ended September 30,
In millions	2021		2020		2021		2020
Revenue (a)	$	14	$	24	$	61	$	71
Expense (a)	8		32		34		96
Cash receipts (b)	48		48		95		95
Cash payments (c)	24		64		38		128

(a)The revenue and expense are included in Interest expense, net in the accompanying statement of operations.

(b)The cash receipts are interest received on the Financial assets of special purpose entities.

(c)The cash payments represent interest paid on Nonrecourse financial liabilities of special purpose entities.

Activity between the Company and the 2007 Financing Entities was as follows:

	Three Months Ended September 30,				Nine Months Ended September 30,
In millions	2021		2020		2021		2020
Revenue (a)	$	5	$	7	$	18	$	35
Expense (b)	6		8		18		36
Cash receipts (c)	1		5		4		28
Cash payments (d)	4		8		12		34

(a)The revenue is included in Interest expense, net in the accompanying statement of operations and includes approximately $5 million and $14 million for the three months and nine months ended September 30, 2021 and 2020, respectively, of accretion income for the amortization of the basis difference adjustment on the Financial assets of special purpose entities.

(b)The expense is included in Interest expense, net in the accompanying statement of operations and includes approximately $2 million and $5 million for the three months and nine months ended September 30, 2021 and 2020, respectively, of accretion expense for the amortization of the basis difference adjustment on the Nonrecourse financial liabilities of special purpose entities.

(c)The cash receipts are interest received on the Financial assets of special purpose entities.

(d)The cash payments are interest paid on Nonrecourse financial liabilities of special purpose entities