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EMPLOYEE STOCK BENEFIT PLANS (Tables) | 9 Months Ended
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Sep. 30, 2023
Share-Based Payment Arrangement [Abstract] |
Share-based Payment Arrangement, Cost by Plan | Stock-based compensation expense was as follows:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
Dollars in millions | 2023 |  | 2022 |  | 2023 |  | 2022
Cost of products sold | $ | 14 |  |  | $ | 11 |  |  | $ | 38 |  |  | $ | 30 |
Marketing, selling and administrative | 55 |  |  | 48 |  |  | 162 |  |  | 144 |
Research and development | 63 |  |  | 56 |  |  | 191 |  |  | 164 |
Total Stock-based compensation expense | $ | 132 |  |  | $ | 115 |  |  | $ | 391 |  |  | $ | 338 |
Income tax benefit(a) | $ | 28 |  |  | $ | 23 |  |  | $ | 80 |  |  | $ | 67 |
(a) Income tax benefit excludes excess tax benefits from share-based compensation awards that were vested or exercised of $1 million and $21 million for the three and nine months ended September 30, 2023, and $4 million and $63 million for the three and nine months ended September 30, 2022, respectively.
Schedule Of Share Based Compensation Additional Information | The number of units granted and the weighted-average fair value on the grant date for the nine months ended September 30, 2023 were as follows:
Units in millions | Units |  | Weighted-Average Fair Value
Restricted stock units | 9.3 |  |  | $ | 60.52 |
Market share units | 1.0 |  |  | 58.18 |
Performance share units | 1.5 |  |  | 64.18 |
Share-based Payment Arrangement, Nonvested Award, Cost |
Dollars in millions |  |  | Restricted Stock Units |  | Market Share Units |  | Performance Share Units
Unrecognized compensation cost |  |  | $ | 893 |  |  | $ | 63 |  |  | $ | 115 |
Expected weighted-average period in years of compensation cost to be recognized |  |  | 2.8 |  | 2.9 |  | 1.8

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- Definition Tabular disclosure of the total intrinsic value of options exercised (or share units converted), total fair value of shares vested during the year and the weighted-average grant-date fair value of equity options or other equity instruments granted during the year. + References No definition available. + Details
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- Definition Tabular disclosure of cost recognized for award under share-based payment arrangement by plan. Includes, but is not limited to, related tax benefit. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2 + Details
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- Definition Tabular disclosure of cost not yet recognized and weighted-average period over which cost is expected to be recognized for nonvested award under share-based payment arrangement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 718 -SubTopic 10 -Subparagraph (i) -Name Accounting Standards Codification -Paragraph 2 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2 + Details
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