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REVENUE RECOGNITION (Tables)

9 Months Ended

Sep. 30, 2024

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, 2024 and 2023.

						Nine Months Ended September 30, 2024
(in millions)						Discounts and Allowances						Returns						Rebates						Chargebacks						Distribution Fees						Total
Reserve balances, January 1, 2024						$	191					$	380					$	1,108					$	216					$	44					$	1,939
Current period provisions						500						115						2,699						1,465						226						5,005
Payments and credits						(501)						(122)						(2,459)						(1,516)						(196)						(4,794)
Reserve balances, September 30, 2024						$	190					$	373					$	1,348					$	165					$	74					$	2,150

Included in Rebates in the table above are cooperative advertising credits due to customers of approximately $43 million and $39 million as of September 30, 2024 and January 1, 2024, 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, 2024.

						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

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, 2024 and 2023 is as follows.

(in millions)			2024						2023
Balance, beginning of period			$	34					$	33
Provision for expected credit losses			2						3
Write-offs charged against the allowance			(3)						(3)
Recoveries of amounts previously written off			—						3
Foreign exchange and other			(3)						(3)
Balance, end of period			$	30					$	33

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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
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(4))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
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-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(3))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

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