v3.26.1
BASIS OF PRESENTATION AND RECENTLY ISSUED ACCOUNTING STANDARDS (Tables)
 3 Months Ended
Mar. 31, 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 March 31,
Dollars in millions20262025
Research(a)
$293 $314 
Drug Development(b)
1,127 1,081 
Other(c)
1,229 861 
Research and development
$2,649 $2,257 
(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 and proportionate allocations of enterprise-wide costs including facilities, information technology, and other appropriate costs.