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RESEARCH AND DEVELOPMENT | 9 Months Ended
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Sep. 30, 2022
Research and Development [Abstract] |
RESEARCH AND DEVELOPMENT | RESEARCH AND DEVELOPMENT Included in Research and development are costs related to product development and quality assurance programs. Quality assurance are the costs incurred to meet evolving customer and regulatory standards. Research and development costs consist of:
|  | Three Months Ended September 30, |  | Nine Months Ended September 30,
(in millions) |  | 2022 |  | 2021 |  | 2022 |  | 2021
Product related research and development |  | $ | 125 |  |  | $ | 114 |  |  | $ | 366 |  |  | $ | 328 |
Quality assurance |  | 8 |  |  | 7 |  |  | 21 |  |  | 20 |
|  | $ | 133 |  |  | $ | 121 |  |  | $ | 387 |  |  | $ | 348 |

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- Definition The entire disclosure for research, development, and computer software activities, including contracts and arrangements to be performed for others and with federal government. Includes costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility and in-process research and development acquired in a business combination consummated during the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 985 -SubTopic 730 -URI https://asc.fasb.org/subtopic&trid=2197926 + Details
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