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SEGMENT INFORMATION - Reconciliation of Adjusted EBIT to Net Income for Industrial Activities (Details) - USD ($) $ in Millions |  | 3 Months Ended | 6 Months Ended | 12 Months Ended
--- | --- | --- | --- | ---
Apr. 16, 2018 | Jun. 30, 2023 | Jun. 30, 2022 | Jun. 30, 2023 | Jun. 30, 2022 | Dec. 31, 2021
Segment Reporting Information [Line Items] |  |  |  |  |  |
Net income (loss) |  | $ 710 | $ 552 | $ 1,196 | $ 888 |
Income tax (expense) benefit |  | (192) | (228) | (365) | (387) |
Restructuring expense of Industrial Activities |  | (2) | (6) | (3) | (8) |
Income (loss) before taxes |  | 902 | 780 | 1,561 | 1,275 |
Amortization period of retirement benefits payable | 4 years 6 months |  |  |  |  | 4 years
Reduction of plan liability | $ 527 |  |  |  |  | $ 100
Unallocated items, eliminations and other |  |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |  |
Total Adjusted EBIT of Industrial Activities |  | (71) | (43) | (130) | (72) |
Industrial Activities | Operating segments |  |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |  |
Total Adjusted EBIT of Industrial Activities |  | 822 | 654 | 1,377 | 1,083 |
Interest expense of Industrial Activities, net of interest income and eliminations |  | (22) | (35) | (26) | (70) |
Foreign exchange gains (losses), net of Industrial Activities |  | 0 | 13 | (6) | 0 |
Finance and non-service component of Pension and other post-employment benefit cost of Industrial Activities |  | 1 | 40 | 2 | 77 |
Restructuring expense of Industrial Activities |  | (2) | (6) | (3) | (8) |
Other discrete items of Industrial Activities |  | (17) | (19) | (10) | (58) |
Loss from sale of business, held for sale |  | 17 | 16 | 23 | 8 |
Gain in relation to fair value measurement |  |  |  | 13 |  |
Separation costs |  |  | 3 |  | 6 |
Asset write-downs |  |  |  |  | 44 |
Industrial Activities | Operating segments | 2021 Modification of Healthcare Plan |  |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |  |
Pre-tax gain from amortization of benefits modification |  | 6 | 6 | $ 12 | 12 |
Amortization period of retirement benefits payable |  |  |  | 4 years |  |
Reduction of plan liability |  |  |  | $ 101 |  |
Industrial Activities | Operating segments | 2018 Modification of Healthcare Plan |  |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |  |
Pre-tax gain from amortization of benefits modification |  |  | 30 |  | 60 |
Agriculture | Operating segments |  |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |  |
Total Adjusted EBIT of Industrial Activities |  | 821 | 663 | 1,391 | 1,089 |
Construction | Operating segments |  |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |  |
Total Adjusted EBIT of Industrial Activities |  | 72 | 34 | 116 | 66 |
Financial Services | Operating segments |  |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |  |
Net income (loss) |  | 94 | 95 | 172 | 177 |
Income tax (expense) benefit |  | $ 26 | $ 38 | $ 55 | $ 74 |

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