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RECEIVABLES
3 Months Ended
Mar. 31, 2024
Accounts Receivable, after Allowance for Credit Loss [Abstract]  
RECEIVABLES RECEIVABLES
Dollars in millionsMarch 31,
2024
December 31,
2023
Trade receivables$9,448 $9,551 
Less: charge-backs and cash discounts(598)(646)
Less: allowance for expected credit loss(24)(23)
Net trade receivables8,826 8,882 
Alliance, royalties, VAT and other1,621 2,039 
Receivables$10,447 $10,921 

Non-U.S. receivables sold on a nonrecourse basis were $229 million and $239 million for the three months ended March 31, 2024 and 2023, respectively. Receivables from the three largest customers in the U.S. represented 72% of total trade receivables as of March 31, 2024 and December 31, 2023.