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EMPLOYEE STOCK BENEFIT PLANS (Tables) | 9 Months Ended
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Sep. 30, 2024
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 | 2024 |  | 2023 |  | 2024 |  | 2023
Cost of products sold | $ | 14 |  |  | $ | 14 |  |  | $ | 42 |  |  | $ | 38 |
Marketing, selling and administrative | 53 |  |  | 55 |  |  | 154 |  |  | 162 |
Research and development | 62 |  |  | 63 |  |  | 191 |  |  | 191 |
Total stock-based compensation expense | $ | 129 |  |  | $ | 132 |  |  | $ | 387 |  |  | $ | 391 |
Income tax benefit(a) | $ | 27 |  |  | $ | 28 |  |  | $ | 82 |  |  | $ | 80 |
(a) Income tax benefit excludes excess tax (deficiencies)/benefits from share-based compensation awards that were vested or exercised of $(4) million and $(24) million for the three and nine months ended September 30, 2024, and $1 million and $21 million for the three and nine months ended September 30, 2023, 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, 2024 were as follows:
Units in millions | Units |  | Weighted-Average Fair Value
Restricted stock units | 13.3 |  |  | $ | 47.42 |
Market share units | 1.3 |  |  | $ | 58.63 |
Performance share units | 1.9 |  |  | $ | 53.08 |
Share-based Payment Arrangement, Nonvested Award, Cost |
Dollars in millions |  |  | Restricted Stock Units |  | Market Share Units |  | Performance Share Units
Unrecognized compensation cost |  |  | $ | 908 |  |  | $ | 76 |  |  | $ | 101 |
Expected weighted-average period in years of compensation cost to be recognized |  |  | 2.7 |  | 2.3 |  | 1.9

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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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