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BASIS OF PRESENTATION AND RECENTLY ISSUED ACCOUNTING STANDARDS (Tables) | 6 Months Ended
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Jun. 30, 2025
Accounting Policies [Abstract] |
Schedule of Research and Development | The following table represents the significant segment expenses regularly provided to the CEO:
| Three Months Ended June 30, |  | Six Months Ended June 30,
Dollars in millions | 2025 |  | 2024 |  | 2025 |  | 2024
Research(a) | $ | 291 |  |  | $ | 336 |  |  | $ | 605 |  |  | $ | 720 |
Drug Development(b) | 1,095 |  |  | 1,096 |  |  | 2,176 |  |  | 2,180 |
Other(c) | 1,195 |  |  | 1,467 |  |  | 2,057 |  |  | 2,695 |
Research and development | $ | 2,580 |  |  | $ | 2,899 |  |  | $ | 4,837 |  |  | $ | 5,594 |
(a) Includes costs to support the discovery and development of new molecular entities through pre-clinical studies. (b) Includes costs to support clinical development of potential new products, including expansion of indications for existing products through Phase I, Phase II and Phase III clinical studies. (c) Includes costs to support manufacturing development of pre-approved products, medical support of marketed products, IPRD impairment charges, acquisition-related charges and proportionate allocations of enterprise-wide costs including facilities, information technology, and other appropriate costs.

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