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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Tax Disclosure [Abstract] |
Earnings from Continuing Operations Before Income Taxes | Components of earnings before income taxes are as follows:
Years ended December 31 | 2023 |  | 2022 |  | 2021
United States | $ | 1,744 |  |  | $ | 1,312 |  |  | $ | 1,030 |
Other nations | 402 |  |  | 203 |  |  | 522 |
| $ | 2,146 |  |  | $ | 1,515 |  |  | $ | 1,552 |
Income Tax Expense (Benefit) | Components of income tax expense are as follows:
Years ended December 31 | 2023 |  | 2022 |  | 2021
United States Federal | $ | 269 |  |  | $ | 240 |  |  | $ | 134 |
Other nations | 125 |  |  | 159 |  |  | 98 |
States (U.S.) | 70 |  |  | 83 |  |  | 36 |
Current income tax expense | 464 |  |  | 482 |  |  | 268 |
United States Federal | (30) |  |  | (179) |  |  | (2) |
Other nations | (9) |  |  | (118) |  |  | 22 |
States (U.S.) | 7 |  |  | (37) |  |  | 14 |
Deferred income tax expense (benefit) | (32) |  |  | (334) |  |  | 34 |
Total income tax expense | $ | 432 |  |  | $ | 148 |  |  | $ | 302 |
Federal Statutory Tax Rate and Income Tax Expense | Differences between income tax expense computed at the U.S. federal statutory tax rate of 21% and income tax expense as reflected in the Consolidated Statements of Operations are as follows:
Years ended December 31 | 2023 |  | 2022 |  | 2021
Income tax expense at statutory rate | $ | 450 |  | 21.0 | % |  | $ | 318 |  | 21.0 | % |  | $ | 326 |  | 21.0 | %
State income taxes, net of federal benefit | 71 |  | 3.3 | % |  | 76 |  | 5.0 | % |  | 55 |  | 3.5 | %
Non-U.S. tax expense on non-U.S. earnings | 15 |  | 0.7 | % |  | 1 |  | 0.1 | % |  | 8 |  | 0.5 | %
U.S. tax expense (benefit) on undistributed non-U.S. earnings | (44) |  | (2.1) | % |  | (43) |  | (2.8) | % |  | 6 |  | 0.4 | %
Intra-group IP transfer | — |  | — | % |  | (77) |  | (5.1) | % |  | — |  | — | %
Stock compensation | (33) |  | (1.5) | % |  | (68) |  | (4.5) | % |  | (32) |  | (2.1) | %
Valuation allowances | (13) |  | (0.6) | % |  | (51) |  | (3.4) | % |  | (34) |  | (2.2) | %
Research credits | (19) |  | (0.9) | % |  | (16) |  | (1.1) | % |  | (20) |  | (1.3) | %
Reserve for uncertain tax positions | (3) |  | (0.1) | % |  | (6) |  | (0.4) | % |  | (10) |  | (0.6) | %
Other tax expense (benefit) | 8 |  | 0.4 | % |  | 14 |  | 0.9 | % |  | 3 |  | 0.2 | %
| $ | 432 |  | 20.1 | % |  | $ | 148 |  | 9.8 | % |  | $ | 302 |  | 19.5 | %
Schedule of Deferred Tax Assets and Liabilities | Significant components of deferred tax assets (liabilities) are as follows:
December 31 | 2023 |  | 2022
Inventory | $ | 30 |  |  | $ | 38 |
Accrued liabilities and allowances | 77 |  |  | 67 |
Employee benefits | 270 |  |  | 290 |
Capitalized items | 146 |  |  | 95 |
Tax basis differences on investments | 4 |  |  | 6 |
Depreciation tax basis differences on fixed assets | (2) |  |  | 1 |
Undistributed non-U.S. earnings | (28) |  |  | (38) |
Tax attribute carryforwards | 115 |  |  | 298 |
Business reorganization | 9 |  |  | 7 |
Warranty and customer liabilities | 22 |  |  | 22 |
Deferred revenue and costs | 406 |  |  | 382 |
Valuation allowances | (63) |  |  | (221) |
Operating lease assets | (120) |  |  | (116) |
Operating lease liabilities | 129 |  |  | 129 |
Other | 10 |  |  | 4 |
| $ | 1,005 |  |  | $ | 964 |
Summary of Tax Credit Carryforwards | Tax attribute carryforwards are as follows:
December 31, 2023 | Gross Tax Loss |  | Tax Effected |  | Expiration Period
United States: |  |  |  |  |
U.S. tax losses | $ | 129 |  |  | $ | 27 |  |  | 2024-2037
General business credits | — |  |  | 2 |  |  | 2030-2039
State tax losses | — |  |  | 12 |  |  | 2024-2044
State tax credits | — |  |  | 6 |  |  | 2024-2042
Non-U.S. subsidiaries: |  |  |  |  |
Japan tax losses | 6 |  |  | 2 |  |  | 2024-2029
United Kingdom tax losses | 146 |  |  | 36 |  |  | Unlimited
Canada tax losses | 18 |  |  | 5 |  |  | 2034-2043
Canada tax credits | — |  |  | 6 |  |  | 2037-2043
Spain tax credits | — |  |  | 6 |  |  | 2024-2029
Other subsidiaries tax losses | 49 |  |  | 10 |  |  | Various
Other subsidiaries tax credits | — |  |  | 3 |  |  | Various
|  |  | $ | 115 |  |  |
Unrecognized Tax Benefits, Including Those Attributable to Discontinued Operations | A roll-forward of unrecognized tax benefits is as follows:
(in millions) | 2023 |  | 2022
Balance at January 1 | $ | 35 |  |  | $ | 43 |
Additions based on tax positions related to current year | 1 |  |  | 1 |
Additions for tax positions of prior years | 1 |  |  | 2 |
Reductions for tax positions of prior years | (1) |  |  | (1) |
Settlements and agreements | — |  |  | (4) |
Lapse of statute of limitations | (4) |  |  | (6) |
Balance at December 31 | $ | 32 |  |  | $ | 35 |
Summary of Open Tax Years by Major Jurisdiction | A summary of open tax years by major jurisdiction is presented below:
Jurisdiction | Tax Years
United States | 2020-2023
Australia | 2019-2023
Canada | 2019-2023
Germany | 2018-2023
India | 1997-2023
Israel | 2019-2023
Poland | 2018-2023
Malaysia | 2016-2023
United Kingdom | 2021-2023

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