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Accounts receivable, net (Tables) | 9 Months Ended
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Sep. 30, 2024
Receivables [Abstract] |
Schedule of Accounts, Notes, Loans and Financing Receivable | Accounts receivable, net, were:
| September 30 | December 31 | September 30
in $ millions | 2024 | 2023 | 2023
Trade receivables | 5,106 | 3,574 | 4,766
Construction contract assets | 1,004 | 716 | 1,005
Total accounts receivable | 6,110 | 4,290 | 5,771
Less: allowance for credit losses | (151) | (149) | (139)
Other current receivables | 463 | 366 | 340
Total accounts receivable, net | 6,422 | 4,507 | 5,972
Accounts Receivable, Allowance for Credit Loss | The changes in the allowance for credit losses were:
in $ millions | 2024 |  | 2023
At January 1 | 149 |  | 125
Charge-offs | (8) |  | (9)
Provision for credit losses | 5 |  | 23
Foreign currency translation and other | 5 |  | –
At September 30 | 151 |  | 139

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- Definition Tabular disclosure of allowance for credit loss on accounts receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-13 + Details
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- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(4)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(3)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 + Details
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