v3.26.1
BASIS OF PRESENTATION AND RECENTLY ISSUED ACCOUNTING STANDARDS (Tables)
 6 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]  
Schedule of Research and Development
The following table represents the significant segment expenses regularly provided to the CEO:
Three Months Ended June 30,Six Months Ended June 30,
Dollars in millions2026202520262025
Research(a)
$274 $291 $567 $605 
Drug Development(b)
1,106 1,095 2,234 2,176 
Other(c)
1,579 1,195 2,808 2,057 
Research and development
$2,959 $2,580 $5,608 $4,837 
(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, costs to acquire a priority review voucher and proportionate allocations of enterprise-wide costs including facilities, information technology, and other appropriate costs.