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STOCK-BASED COMPENSATION | 6 Months Ended
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Jun. 30, 2023
Share-Based Payment Arrangement [Abstract] |
STOCK-BASED COMPENSATION | STOCK-BASED COMPENSATION The Company accounts for stock-based compensation plans in accordance with ASC 718, Compensation - Stock Compensation, which requires a fair-value based method for measuring the value of stock-based compensation. Fair value is measured at the date of grant and is generally not adjusted for subsequent changes. The Company's stock-based compensation plans include programs for stock appreciation rights, restricted stock units and performance share units. Stock-based compensation expense, net of estimated forfeitures, is included in Cost of products sold, Selling, general and administrative and Research and development in the accompanying Unaudited Condensed Consolidated Statements of Operations. Stock-based compensation cost by award type was as follows:
|  | Three Months Ended June 30, |  | Six Months Ended June 30,
(In millions) |  | 2023 |  | 2022 |  | 2023 |  | 2022
Equity compensation costs - equity settled |  | $ | 18 |  |  | $ | 20 |  |  | $ | 40 |  |  | $ | 41 |
Equity compensation costs - cash settled (1) |  | 1 |  |  | (11) |  |  | 2 |  |  | (17) |
Total stock-based compensation expense |  | $ | 19 |  |  | $ | 9 |  |  | $ | 42 |  |  | $ | 24 |
(1) The cash settled awards are classified as liability awards and are measured at fair value at each balance sheet date.

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