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RECEIVABLES
6 Months Ended
Jun. 30, 2024
Accounts Receivable, after Allowance for Credit Loss [Abstract]  
RECEIVABLES RECEIVABLES
Dollars in millionsJune 30,
2024
December 31,
2023
Trade receivables$10,471 $9,551 
Less: charge-backs and cash discounts(686)(646)
Less: allowance for expected credit loss(39)(23)
Net trade receivables9,746 8,882 
Alliance, royalties, VAT and other1,677 2,039 
Receivables$11,423 $10,921 

Non-U.S. receivables sold on a nonrecourse basis were $304 million and $503 million for the six months ended June 30, 2024 and 2023, respectively. Receivables from the three largest customers in the U.S. represented 74% and 72% of total trade receivables as of June 30, 2024 and December 31, 2023, respectively.