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SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2021
Accounting Policies [Abstract] |
Summary of activity in allowance for credit losses | The activity in the allowance for credit losses for trade receivables for the years 2021, 2020 and 2019 is as follows.
(in millions) | 2021 |  | 2020 |  | 2019
Balance, beginning of period | $ | 39 |  |  | $ | 48 |  |  | $ | 47 |
Retrospective effect of application of new accounting standard | — |  |  | 1 |  |  | — |
Provision | (2) |  |  | 2 |  |  | 10 |
Write-offs | (3) |  |  | (12) |  |  | (10) |
Recoveries | 2 |  |  | 3 |  |  | 1 |
Foreign exchange and other | (1) |  |  | (3) |  |  | — |
Balance, end of period | $ | 35 |  |  | $ | 39 |  |  | $ | 48 |
Schedule of estimated useful lives of property, plant and equipment | Depreciation is calculated using the straight-line method, commencing when the assets become available for productive use, based on the following estimated useful lives:
Land improvements |  | 15 - 30 years
Buildings and improvements |  | Up to 40 years
Machinery and equipment |  | 3 - 20 years
Other equipment |  | 3 - 10 years
Equipment on operating lease |  | Up to 5 years
Leasehold improvements |  | Lesser of term of lease or 10 years
Schedule of estimated useful lives of intangible assets | Amortization is calculated primarily using the straight-line method based on the following estimated useful lives:
Product brands |  | 2 - 20 years
Corporate brands |  | 9 - 20 years
Product rights/patents |  | 4 - 15 years
Partner relationships |  | 7 - 9 years
Out-licensed technology and other |  | 8 - 9 years
Summary of variable consideration provisions | The following table presents the activity and ending balances of the Company’s variable consideration provisions the years 2021 and 2020.
(in millions) |  | Discounts and Allowances |  | Returns |  | Rebates |  | Chargebacks |  | Distribution Fees |  | Total
Reserve balance, January 1, 2020 |  | $ | 182 |  |  | $ | 691 |  |  | $ | 927 |  |  | $ | 168 |  |  | $ | 82 |  |  | $ | 2,050 |
Current period provision |  | 621 |  |  | 120 |  |  | 2,174 |  |  | 1,925 |  |  | 196 |  |  | 5,036 |
Payments and credits |  | (613) |  |  | (236) |  |  | (2,322) |  |  | (1,909) |  |  | (193) |  |  | (5,273) |
Reserve balance, December 31, 2020 |  | 190 |  |  | 575 |  |  | 779 |  |  | 184 |  |  | 85 |  |  | 1,813 |
Current period provision |  | 625 |  |  | 131 |  |  | 2,462 |  |  | 1,999 |  |  | 211 |  |  | 5,428 |
Payments and credits |  | (593) |  |  | (224) |  |  | (2,297) |  |  | (2,013) |  |  | (251) |  |  | (5,378) |
Reserve balance, December 31, 2021 |  | $ | 222 |  |  | $ | 482 |  |  | $ | 944 |  |  | $ | 170 |  |  | $ | 45 |  |  | $ | 1,863 |

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- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
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