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REVENUE RECOGNITION (Tables)
 9 Months Ended
Sep. 30, 2022
Revenue from Contract with Customer [Abstract]  
Summary of variable consideration provisions
The following tables present the activity and ending balances of the Company’s variable consideration provisions for the nine months ended September 30, 2022 and 2021.
Nine Months Ended September 30, 2022
(in millions)Discounts
and
Allowances		ReturnsRebatesChargebacksDistribution
Fees		Total
Reserve balances, January 1, 2022$222 $482 $944 $170 $45 $1,863 
Current period provisions427 84 1,911 1,558 165 4,145 
Payments and credits(452)(145)(1,847)(1,532)(88)(4,064)
Reserve balances, September 30, 2022
$197 $421 $1,008 $196 $122 $1,944 
Included in Rebates in the table above are cooperative advertising credits due to customers of approximately $43 million and $36 million as of September 30, 2022 and January 1, 2022, respectively, which are reflected as a reduction of Trade receivables, net in the Consolidated Balance Sheets. There were no price appreciation credits during the nine months ended September 30, 2022.
Nine Months Ended September 30, 2021
(in millions)Discounts
and
Allowances		ReturnsRebatesChargebacksDistribution
Fees		Total
Reserve balances, January 1, 2021$190 $575 $779 $184 $85 $1,813 
Current period provisions472 94 1,842 1,487 167 4,062 
Payments and credits(448)(167)(1,619)(1,524)(166)(3,924)
Reserve balances, September 30, 2021
$214 $502 $1,002 $147 $86 $1,951 
Summary of activity in allowance for credit losses The activity in the allowance for credit losses for trade receivables for the nine months ended September 30, 2022 and 2021 is as follows.
(in millions)20222021
Balance, beginning of period$35 $39 
Provision for expected credit losses(2)(1)
Write-offs charged against the allowance— (3)
Recoveries of amounts previously written off4 2 
Foreign exchange and other
(3)— 
Balance, end of period$34 $37