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REVENUE RECOGNITION (Tables) | 3 Months Ended
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Mar. 31, 2025
Revenue from Contract with Customer [Abstract] |
Schedule of variable consideration provisions | The following tables present the activity and ending balances of the Company’s variable consideration provisions for the three months ended March 31, 2025 and 2024.
|  | Three Months Ended March 31, 2025
(in millions) |  | Discounts and Allowances |  | Returns |  | Rebates |  | Chargebacks |  | Distribution Fees |  | Total
Reserve balances, January 1, 2025 |  | $ | 170 |  |  | $ | 372 |  |  | $ | 1,421 |  |  | $ | 189 |  |  | $ | 85 |  |  | $ | 2,237 |
Current period provisions |  | 163 |  |  | 29 |  |  | 992 |  |  | 432 |  |  | 79 |  |  | 1,695 |
Payments and credits |  | (179) |  |  | (37) |  |  | (1,053) |  |  | (459) |  |  | (104) |  |  | (1,832) |
Reserve balances, March 31, 2025 |  | $ | 154 |  |  | $ | 364 |  |  | $ | 1,360 |  |  | $ | 162 |  |  | $ | 60 |  |  | $ | 2,100 |
Included in Rebates in the table above are cooperative advertising credits due to customers of approximately $40 million and $36 million as of March 31, 2025 and January 1, 2025, respectively, which are reflected as a reduction of Trade receivables, net in the Condensed Consolidated Balance Sheets. Included as a reduction of current period provisions for Distribution Fees in the table above are price appreciation credits of approximately $2 million for the three months ended March 31, 2025.
|  | Three Months Ended March 31, 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 |  | 155 |  |  | 42 |  |  | 902 |  |  | 523 |  |  | 72 |  |  | 1,694 |
Payments and credits |  | (175) |  |  | (45) |  |  | (806) |  |  | (541) |  |  | (22) |  |  | (1,589) |
Reserve balances, March 31, 2024 |  | $ | 171 |  |  | $ | 377 |  |  | $ | 1,204 |  |  | $ | 198 |  |  | $ | 94 |  |  | $ | 2,044 |
Schedule of activity in allowance for credit losses | The activity in the allowance for credit losses for trade receivables for the three months ended March 31, 2025 and 2024 is as follows.
(in millions) | 2025 |  | 2024
Balance, beginning of period | $ | 30 |  |  | $ | 34 |
Provision for expected credit losses | (1) |  |  | — |
Write-offs charged against the allowance | — |  |  | — |
Recoveries of amounts previously written off | — |  |  | — |
Foreign exchange and other | — |  |  | — |
Balance, end of period | $ | 29 |  |  | $ | 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 -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 -Topic 210 -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 + Details
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