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CONTRACT ASSETS AND CONTRACT LIABILITIES (Tables) | 3 Months Ended
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Mar. 31, 2023
Revenue from Contract with Customer [Abstract] |
Schedule of Change in Carrying Amount of Contract Assets and Contract Liabilities | The change in the carrying amount of contract assets and contract liabilities for the three months ended March 31, 2023 and 2022 is as follows:
| Contract Assets
In millions | 2023 |  | 2022
Balance at beginning of year | $ | 706 |  |  | $ | 545 |
Acquisitions/adjustments | (2) |  |  | — |
Recognized in current year | 235 |  |  | 165 |
Reclassified to accounts receivable | (135) |  |  | (140) |
Foreign currency impact | 3 |  |  | (2) |
Balance at March 31 | $ | 807 |  |  | $ | 568 |
| Contract Liabilities
In millions | 2023 |  | 2022
Balance at beginning of year | $ | 956 |  |  | $ | 824 |
Recognized in current year | 271 |  |  | 231 |
Amounts in beginning balance reclassified to revenue | (250) |  |  | (191) |
Current year amounts reclassified to revenue | (70) |  |  | (44) |
Foreign currency impact | 7 |  |  | (4) |
Balance at March 31 | $ | 914 |  |  | $ | 816 |

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- Definition Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 10 -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130551-203045 + Details
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- References No definition available. + Details
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