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ACCOUNTING POLICIES AND RECENTLY ISSUED ACCOUNTING STANDARDS (Tables)
 12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Schedule of research and development
The following table represents the significant segment expenses regularly provided to the CEO:
Year ended December 31,
Dollars in millions202520242023
Research (a)
$1,341 $1,522 $1,557 
Drug Development (b)
4,550 4,495 3,835 
Other (c)
4,060 5,142 3,907 
Research and development
$9,951 $11,159 $9,299 
(a)    Includes costs to support the discovery and development of new molecular entities through pre-clinical studies.
(b)    Includes costs to support clinical development of potential new products, including expansion of indications for existing products through Phase I, Phase II and Phase III clinical studies.
(c)    Includes costs to support manufacturing development of pre-approved products, medical support of marketed products, IPRD impairment charges, acquisition-related charges and proportionate allocations of enterprise-wide costs including facilities, information technology, and other appropriate costs.
Acquired IPRD by type of transaction
The Company's Acquired IPRD by type of transaction was as follows:
Year ended December 31,
Dollars in millions202520242023
Alliance (Note 3)$1,750 $880 $55 
Acquisitions (Note 4)
1,379 12,122 — 
In-license and other arrangements (Note 4)
592 371 858 
Acquired IPRD $3,721 $13,373 $913