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Accounts receivable, net (Tables) | 12 Months Ended
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Dec. 31, 2024
Receivables [Abstract] |
Summary of accounts receivable | Accounts receivable, net at December 31 were:
in $ millions | 2024 | 2023
Trade receivables | 3,829 | 3,574
Construction contract assets | 690 | 716
Total accounts receivable | 4,519 | 4,290
Less: allowance for credit losses | (140) | (149)
Other current receivables | 441 | 366
Total accounts receivable, net | 4,820 | 4,507
Movement in credit loss allowance | The changes in the allowance for credit losses at December 31 were as follows:
in $ millions | 2024 | 2023 | 2022
At January 1 | 149 | 125 | 131
Charge-offs | (14) | (18) | (19)
Provision for credit losses | 7 | 39 | 24
Foreign currency translation and other | (2) | 3 | (11)
At December 31 | 140 | 149 | 125

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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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