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REVENUE RECOGNITION (Tables)

6 Months Ended

Jun. 30, 2023

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 six months ended June 30, 2023 and 2022.

						Six Months Ended June 30, 2023
(in millions)						Discounts and Allowances						Returns						Rebates						Chargebacks						Distribution Fees						Total
Reserve balances, January 1, 2023						$	188					$	427					$	1,023					$	196					$	76					$	1,910
Current period provisions						297						79						1,364						989						123						2,852
Payments and credits						(315)						(103)						(1,372)						(1,004)						(110)						(2,904)
Reserve balances, June 30, 2023						$	170					$	403					$	1,015					$	181					$	89					$	1,858

Included in Rebates in the table above are cooperative advertising credits due to customers of approximately $55 million and $40 million as of June 30, 2023 and January 1, 2023, respectively, which are reflected as a reduction of Trade receivables, net in the Condensed Consolidated Balance Sheets. There were no price appreciation credits during the six months ended June 30, 2023.

						Six Months Ended June 30, 2022
(in millions)						Discounts and Allowances						Returns						Rebates						Chargebacks						Distribution Fees						Total
Reserve balances, January 1, 2022						$	222					$	482					$	944					$	170					$	45					$	1,863
Current period provisions						278						60						1,236						1,028						108						2,710
Payments and credits						(303)						(107)						(1,170)						(976)						(46)						(2,602)
Reserve balances, June 30, 2022						$	197					$	435					$	1,010					$	222					$	107					$	1,971

Summary of activity in allowance for credit losses

The activity in the allowance for credit losses for trade receivables for the six months ended June 30, 2023 and 2022 is as follows.

(in millions)			2023						2022
Balance, beginning of period			$	33					$	35
Provision for expected credit losses			2						1
Write-offs charged against the allowance			(2)						(1)
Recoveries of amounts previously written off			3						3
Foreign exchange and other			(3)						(2)
Balance, end of period			$	33					$	36

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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.

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Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1

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