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REVENUE RECOGNITION (Tables)
 9 Months Ended
Sep. 30, 2023
Revenue from Contract with Customer [Abstract]  
Summary of variable consideration provisions
The following tables present the activity and ending balances of the Company’s variable consideration provisions for the nine months ended September 30, 2023 and 2022.
Nine Months Ended September 30, 2023
(in millions)Discounts
and
Allowances		ReturnsRebatesChargebacksDistribution
Fees		Total
Reserve balances, January 1, 2023$188 $427 $1,023 $196 $76 $1,910 
Current period provisions457 103 2,071 1,514 190 4,335 
Payments and credits(462)(147)(2,017)(1,501)(171)(4,298)
Reserve balances, September 30, 2023
$183 $383 $1,077 $209 $95 $1,947 
Included in Rebates in the table above are cooperative advertising credits due to customers of approximately $47 million and $40 million as of September 30, 2023 and January 1, 2023, respectively, which are reflected as a reduction of Trade receivables, net in the Condensed Consolidated Balance Sheets. There were no price appreciation credits during the nine months ended September 30, 2023.
Nine Months Ended September 30, 2022
(in millions)Discounts
and
Allowances		ReturnsRebatesChargebacksDistribution
Fees		Total
Reserve balances, January 1, 2022$222 $482 $944 $170 $45 $1,863 
Current period provisions427 84 1,911 1,558 165 4,145 
Payments and credits(452)(145)(1,847)(1,532)(88)(4,064)
Reserve balances, September 30, 2022
$197 $421 $1,008 $196 $122 $1,944 
Summary of activity in allowance for credit losses The activity in the allowance for credit losses for trade receivables for the nine months ended September 30, 2023 and 2022 is as follows.
(in millions)20232022
Balance, beginning of period$33 $35 
Provision for expected credit losses3 (2)
Write-offs charged against the allowance(3)— 
Recoveries of amounts previously written off3 4 
Foreign exchange and other(3)(3)
Balance, end of period$33 $34