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Basis of Presentation and Summary of Accounting Principles (Tables) | 12 Months Ended
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Dec. 31, 2024
Accounting Policies [Abstract] |
Schedule of finite-lived intangible assets estimated useful lives | The range of estimated useful lives is as follows:
| Years
Collaboration assets | 9 to 30
Customer relationships and related programs | 3 to 30
Developed technology | 3 to 25
Patents and trademarks | 5 to 30
Exclusivity assets | 5 to 25
Schedule of Change in Accounting Estimate | Net EAC adjustments had the following impact on our operating results:
(dollars in millions, except per share amounts) |  | 2024 |  | 2023 |  | 2022
Total net sales |  | $ | (144) |  |  | $ | (452) |  |  | $ | 152 |
Operating profit (loss) |  | (473) |  |  | (648) |  |  | (37) |
Income (loss) from continuing operations attributable to common shareowners (1) |  | (374) |  |  | (512) |  |  | (29) |
Diluted earnings (loss) per share from continuing operations attributable to common shareowners (1) |  | $ | (0.28) |  |  | $ | (0.36) |  |  | $ | (0.02) |
(1) Amounts reflect a U.S. statutory tax rate of 21%, which approximates our tax rate on our EAC adjustments.
Collaborative Arrangement and Arrangement Other than Collaborative | The following table illustrates the Consolidated Statement of Operations classification and amounts attributable to transactions arising from the collaborative arrangements between participants for each period presented.
(dollars in millions) | 2024 |  | 2023 |  | 2022
Collaborator share of sales (1): |  |  |  |  |
Cost of sales - products | $ | 3,348 |  |  | $ | (181) |  |  | $ | 2,058 |
Cost of sales - services | 2,659 |  |  | 2,151 |  |  | 1,808 |
Collaborator share of program costs (reimbursement of expenses incurred): |  |  |  |  |
Cost of sales - products | (194) |  |  | (205) |  |  | (154) |
Research and development | (213) |  |  | (208) |  |  | (182) |
Selling, general, and administrative | (110) |  |  | (114) |  |  | (105) |
(1) 2023 total cost of sales includes a net reduction of $2.6 billion related to our collaborators’ share of the Powder Metal Matter.

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- Definition Tabular disclosure of the change in an accounting estimate, including a change that occurs in an interim period. If a change in accounting estimate affects several future periods (for example, a change in the service life of a depreciable asset) disclose the effect on income from continuing operations, net income (or other appropriate captions of changes in the applicable net assets or performance indicator), and any related per-share amounts of the current period. Disclosure of the effects of a change in an accounting estimate that occurs in the ordinary course of business (such as uncollectible accounts or inventory obsolescence) is not required, unless the effect is material. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 45 -Paragraph 14 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482989/270-10-45-14 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483443/250-10-50-4 + Details
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- Definition Tabular disclosure of collaborative arrangement and arrangement other than collaborative applicable to revenue-generating activity or operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 808 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479402/808-10-50-1 + Details
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