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CONTRACT ASSETS AND CONTRACT LIABILITIES (Tables) | 3 Months Ended
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Mar. 31, 2026
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, 2026 and 2025 is as follows:
| Contract Assets
In millions | 2026 |  | 2025
Balance at beginning of year | $ | 609 |  |  | $ | 720 |
Recognized in current year | 177 |  |  | 194 |
Reclassified to accounts receivable | (189) |  |  | (184) |
Acquisitions/adjustments | 3 |  |  | — |
Foreign currency impact | (2) |  |  | 7 |
Balance at March 31 | $ | 598 |  |  | $ | 737 |
| Contract Liabilities
In millions | 2026 |  | 2025
Balance at beginning of year | $ | 1,356 |  |  | $ | 1,173 |
Recognized in current year | 255 |  |  | 459 |
Amounts in beginning balance reclassified to revenue | (270) |  |  | (235) |
Current year amounts reclassified to revenue | (73) |  |  | (195) |
Acquisitions | 19 |  |  | — |
Foreign currency impact | 4 |  |  | 12 |
Balance at March 31 | $ | 1,291 |  |  | $ | 1,214 |

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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 -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-10 + Details
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- References No definition available. + Details
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