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RECEIVABLES
3 Months Ended
Mar. 31, 2023
Accounts Receivable, after Allowance for Credit Loss [Abstract]  
Receivables RECEIVABLES
Dollars in millionsMarch 31,
2023
December 31,
2022
Trade receivables$8,486 $8,848 
Less: charge-backs and cash discounts(609)(675)
Less: allowance for expected credit loss(23)(22)
Net trade receivables7,854 8,151 
Alliance, royalties, VAT and other2,200 1,735 
Receivables$10,054 $9,886 

Non-U.S. receivables sold on a nonrecourse basis were $239 million and $423 million for the three months ended March 31, 2023 and 2022, respectively. Receivables from the three largest customers in the U.S. represented 69% and 66% of total trade receivables as of March 31, 2023 and December 31, 2022, respectively.