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INCOME TAXES - COMPONENTS OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($) $ in Millions | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Deferred tax liabilities |  |
Property, plant and equipment differences | $ (7,218) | $ (9,905)
Equity investments, partnerships and international subsidiaries | (441) | (571)
Gross long-term deferred tax liabilities | (7,659) | (10,476)
Deferred tax assets |  |
Environmental reserves | 229 | 242
Postretirement benefit accruals | 235 | 285
Deferred compensation and benefits | 207 | 286
Asset retirement obligations | 799 | 850
Foreign tax credit carryforwards | 3,622 | 3,904
General business credit carryforwards | 30 | 698
Net operating loss carryforward | 1,058 | 1,628
Interest expense carryforward | 11 | 28
All other | 771 | 689
Gross long-term deferred tax assets | 6,962 | 8,610
Valuation allowance | (4,785) | (5,136)
Net long-term deferred tax assets | 2,177 | 3,474
Total deferred income tax liability, net | (5,482) | (7,002)
Net long-term deferred tax assets | (30) | (37)
Total deferred income tax liability, gross | $ (5,512) | $ (7,039)

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- Definition The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from currently non-deductible expenses in environmental reserves, which can only be deducted for tax purposes when such liabilities are actually incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken. + References No definition available. + Details
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