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FINANCIAL INSTRUMENTS - Income Statement (Details) - USD ($) $ in Millions | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jun. 30, 2021 | Jun. 30, 2020 | Jun. 30, 2021 | Jun. 30, 2020
Derivative Instruments, Gain (Loss) |  |  |  |
Net sales | $ 3,758 | $ 1,426 | $ 7,767 | $ 3,705
Cost of sales | 2,996 | 1,252 | 6,187 | 3,084
Selling, general and administrative expenses | 364 | 184 | 741 | 397
Other comprehensive income (loss) | 63 | 14 | (22) | (60)
Gain (loss) on cash flow hedging relationships: |  |  |  |
Gain (loss) recognized in other comprehensive income |  | 1 |  | (2)
Foreign currency |  |  |  |
Gain (loss) on cash flow hedging relationships: |  |  |  |
Gain (loss) recognized in other comprehensive income | 3 |  | (3) |
Foreign currency | Cash Flow Hedging | Gain (loss) reclassified from AOCI to income |  |  |  |
Derivative Instruments, Gain (Loss) |  |  |  |
Net sales | 0 | 0 | 0 | 0
Cost of sales | 1 | 0 | 1 | 0
Selling, general and administrative expenses | $ 0 | $ (1) | $ 0 | $ (1)

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- Definition The aggregate costs related to goods produced and sold and services rendered by an entity during the reporting period. This excludes costs incurred during the reporting period related to financial services rendered and other revenue generating activities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 924 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 11.L) -URI http://asc.fasb.org/extlink&oid=6472922&loc=d3e499488-122856 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.2(a),(d)) -URI http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227 + Details
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