| EMPLOYEE STOCK BENEFIT PLANS Stock-based compensation expense was as follows: | | | | | | | | | | | | | | | | | | Three Months Ended March 31, | | | | Dollars in millions | 2026 | | 2025 | | | | | | Cost of products sold | $ | 16 | | | $ | 15 | | | | | | Selling, general and administrative | 58 | | | 56 | | | | | | | Research and development | 72 | | | 72 | | | | | | | | | | | | | | Total stock-based compensation expense | $ | 146 | | | $ | 144 | | | | | | | | | | | | | | | Income tax benefit | $ | 30 | | | $ | 30 | | | | | |
The number of units granted and the weighted-average fair value on the grant date for the three months ended March 31, 2026 were as follows: | | | | | | | | | | | | | Units in millions | Units | | Weighted-Average Fair Value | | | | | | Restricted stock units | 10.7 | | | $ | 54.14 | | | Market share units | 1.0 | | | $ | 62.54 | | | Performance share units | 0.5 | | | $ | 58.43 | |
| | | | | | | | | | | | | | | | | | | | | Dollars in millions | | | Restricted Stock Units | | Market Share Units | | Performance Share Units | | Unrecognized compensation cost | | | $ | 1,236 | | | $ | 121 | | | $ | 68 | | | Expected weighted-average period in years of compensation cost to be recognized | | | 2.9 | | 2.3 | | 1.9 |
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