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REVENUE RECOGNITION (Tables) | 9 Months Ended
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Sep. 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 nine months ended September 30, 2023 and 2022.
|  | Nine Months Ended September 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 |  | 457 |  |  | 103 |  |  | 2,071 |  |  | 1,514 |  |  | 190 |  |  | 4,335 |
Payments and credits |  | (462) |  |  | (147) |  |  | (2,017) |  |  | (1,501) |  |  | (171) |  |  | (4,298) |
Reserve balances, September 30, 2023 |  | $ | 183 |  |  | $ | 383 |  |  | $ | 1,077 |  |  | $ | 209 |  |  | $ | 95 |  |  | $ | 1,947 |
Included in Rebates in the table above are cooperative advertising credits due to customers of approximately $47 million and $40 million as of September 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 nine months ended September 30, 2023.
|  | Nine Months Ended September 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 |  | 427 |  |  | 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 |
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, 2023 and 2022 is as follows.
(in millions) | 2023 |  | 2022
Balance, beginning of period | $ | 33 |  |  | $ | 35 |
Provision for expected credit losses | 3 |  |  | (2) |
Write-offs charged against the allowance | (3) |  |  | — |
Recoveries of amounts previously written off | 3 |  |  | 4 |
Foreign exchange and other | (3) |  |  | (3) |
Balance, end of period | $ | 33 |  |  | $ | 34 |

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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 -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 + Details
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