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Provisions and other current liabilities (Tables)
12 Months Ended
Dec. 31, 2024
Subclassifications of assets, liabilities and equities [abstract]  
Disclosure of provisions and other current liabilities
The below table provides details related to Provisions and other current liabilities as of December 31, 2024 and 2023.
($ millions)Note20242023
Accruals for compensation and benefits including social security531 550
Accruals for deductions from revenue396 394 
Deferred income73 78 
Taxes other than income taxes59 71 
Restructuring provisions— 29 
Accrued expenses for goods and services received but not invoiced65 86 
Accruals for royalties11 11 
Provisions for litigation and other legal matters18
Accrued equity-based payments11 13 
Accrued interest on financial debts32 32 
Other payables46 69 
Total provisions and other current liabilities1,228 1,339 
Disclosure of movement of accruals for deductions from revenue
The below table shows the movement of accruals for deductions from revenue.
($ millions)202420232022
January 1394 386 264 
Additions1,256 1,235 878 
Impact of business combinations— — 86 
Payments/utilizations(1,243)(1,218)(829)
Changes in offset against gross trade receivables(8)(3)
Currency translation effects(12)(1)(10)
December 31396 394 386 
Disclosure of movement of restructuring provisions
The below table shows the movement of restructuring provisions.
($ millions)202420232022
January 129 64 17 
Additions— 39 72 
Cash payments(27)(74)(24)
Releases(1)— (1)
Currency translation effects(1)— — 
December 31 29 64