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PROPERTY, PLANT AND EQUIPMENT | 9 Months Ended
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Sep. 30, 2023
Property, Plant and Equipment [Abstract] |
Property, Plant and Equipment | PROPERTY, PLANT AND EQUIPMENT
Dollars in millions | September 30, 2023 |  | December 31, 2022
Land | $ | 162 |  |  | $ | 162 |
Buildings | 6,280 |  |  | 5,920 |
Machinery, equipment and fixtures | 3,576 |  |  | 3,284 |
Construction in progress | 1,114 |  |  | 1,053 |
Gross property, plant and equipment | 11,132 |  |  | 10,419 |
Less accumulated depreciation | (4,651) |  |  | (4,164) |
Property, plant and equipment | $ | 6,481 |  |  | $ | 6,255 |
Depreciation expense was $151 million and $448 million for the three and nine months ended September 30, 2023 and $148 million and $434 million for the three and nine months ended September 30, 2022, respectively.

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- Definition The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//360/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 6 -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480321/958-360-50-6 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480321/958-360-50-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 7 -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480321/958-360-50-7 + Details
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