Consolidated Statements of Income - USD ($) shares in Millions, $ in Millions	3 Months Ended
Mar. 31, 2021	Mar. 31, 2020
Income Statement [Abstract]
Revenue	$ 4,289	$ 3,329
Cost of revenue (COR)	1,492	1,241
Gross profit	2,797	2,088
Research and development (R&D)	386	377
Selling, general and administrative (SG&A)	425	417
Acquisition charges	47	50
Operating profit	1,939	1,244
Other income (expense), net (OI&E)	46	25
Interest and debt expense	46	45
Income before income taxes	1,939	1,224
Provision for income taxes	186	50
Net income	$ 1,753	$ 1,174
Earnings per common share (EPS):
Basic (in dollars per share)	$ 1.89	$ 1.25
Diluted (in dollars per share)	$ 1.87	$ 1.24
Average shares outstanding (millions):
Basic (in shares)	922	931
Diluted (in shares)	935	943
Diluted EPS:
Net income	$ 1,753	$ 1,174
Income allocated to RSUs	(8)	(6)
Income allocated to common stock for diluted EPS	$ 1,745	$ 1,168

The amount of expense recognized in the current period that reflects the allocation of capitalized costs associated with acquisition of business. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=121586364&loc=d3e3602-108585

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6388964&loc=d3e16225-109274