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Provisions and other current liabilities (Tables)
 12 Months Ended
Dec. 31, 2023
Subclassifications of assets, liabilities and equities [abstract]  
Disclosure of provisions and other current liabilities
The following table provides details related to Provisions and other current liabilities as of December 31, 2023 and 2022:
($ millions)Note20232022
Accruals for compensation and benefits including social security550 465
Accruals for deductions from revenue394 386 
Deferred income78 89 
Taxes other than income taxes71 98 
Restructuring provisions29 64 
Accrued expenses for goods and services received but not invoiced86 95 
Accruals for royalties11 12 
Provisions for litigation and other legal matters186 206 
Accrued equity-based payments13 12 
Accrued interest on financial debts32 31 
Other payables69 66 
Total provisions and other current liabilities1,339 1,524 
Disclosure of movement of accruals for deductions from revenue
The following table shows the movement of accruals for deductions from revenue:
($ millions)202320222021
January 1386 264 217 
Additions1,235 878 677 
Impact of business combination— 86 — 
Payments/utilizations(1,218)(829)(619)
Changes in offset against gross trade receivables(8)(3)(5)
Currency translation effects(1)(10)(6)
December 31394 386 264 
Disclosure of movement of restructuring provisions
The following table shows the movement of restructuring provisions:
($ millions)202320222021
January 164 17 10 
Additions39 72 21 
Cash payments(74)(24)(14)
Releases— (1)— 
December 3129 64 17