Annual report pursuant to Section 13 and 15(d)

INCOME TAXES - Additional Information (Details)

v3.22.4
INCOME TAXES - Additional Information (Details) - USD ($)
$ / shares in Units, $ in Millions
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
Income Taxes [Line Items]      
Effective income tax rate 22.10% 22.30% 27.20%
Loss on mark to market of defined benefit plan, tax benefit $ 255 $ 784 $ (1,600)
Loss on mark to market of defined benefit plan 1,100 3,300 (6,500)
Transformation cost 178 380 348
Effective income tax rate reconciliation, nondeductible expense, restructuring charges, amount 36 95 83
Share-based payment arrangement, expense 505    
Amount taxed at higher rate 121    
Increase in accumulated depreciation, depletion 76    
Residual value reduction 18    
Effective income tax rate reconciliation, nondeductible expense, impairment losses, amount   11 57
Tax benefit from share-based compensation $ 95 $ 105 $ (28)
Reduction of effective tax rate due to share-based compensation benefits 0.60% 0.60% (1.50%)
Deferred tax expense $ 531 $ 1,645 $ (858)
Income tax benefit (3,277) (3,705) (501)
Income tax holiday, decrease of non-U.S. tax expense $ 47 $ 61 $ 35
Income tax holiday, per share impact (usd per share) $ 0.05 $ 0.07 $ 0.04
Change in valuation allowance $ 1 $ 34 $ 34
Non-U.S. loss carryforwards 487    
Undistributed earnings of foreign subsidiaries 5,600    
Indefinitely reinvested undistributed earnings of foreign subsidiaries 578    
Deferred tax liability 4,163 2,949  
Gross unrecognized tax benefits that would impact effective tax rate, if recognized 533 479 332
Decrease in unrecognized tax benefits is reasonably possible 175    
Other non-current liabilities      
Income Taxes [Line Items]      
Deferred tax liability 123    
Discontinued Operations | UPS Freight      
Income Taxes [Line Items]      
Gain (loss) on disposition of business   $ 46  
Disposal Group, Held-for-sale, Not Discontinued Operations | UPS Freight      
Income Taxes [Line Items]      
Asset impairment charges     $ 686
Federal      
Income Taxes [Line Items]      
Operating loss carryforwards 213    
Federal | Tax Year 2025      
Income Taxes [Line Items]      
Operating loss carryforwards subject to expiration 6    
Federal | Tax Year 2026      
Income Taxes [Line Items]      
Operating loss carryforwards subject to expiration $ 156