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RECEIVABLES
9 Months Ended
Sep. 30, 2024
Accounts Receivable, after Allowance for Credit Loss [Abstract]  
RECEIVABLES RECEIVABLES
Dollars in millionsSeptember 30,
2024
December 31,
2023
Trade receivables$10,092 $9,551 
Less: charge-backs and cash discounts(730)(646)
Less: allowance for expected credit loss(45)(23)
Net trade receivables9,317 8,882 
Alliance, royalties, VAT and other1,709 2,039 
Receivables$11,026 $10,921 

Non-U.S. receivables sold on a nonrecourse basis were $387 million and $769 million for the nine months ended September 30, 2024 and 2023, respectively. Receivables from the three largest customers in the U.S. represented 72% of total trade receivables as of September 30, 2024 and December 31, 2023.