| ($ in millions) | ||||||||||
| For the year ended December 31: | 2013 | 2012 | 2011 | |||||||
| Cost | $ | 122 | $ | 132 | $ | 120 | ||||
| Selling, general and administrative | 435 | 498 | 514 | |||||||
| Research, development and engineering | 57 | 59 | 62 | |||||||
| Other (income) and expense | — | (1) | — | |||||||
| Pre-tax stock-based compensation cost | 614 | 688 | 697 | |||||||
| Income tax benefits | (213) | (240) | (246) | |||||||
| Total stock-based compensation cost | $ | 402 | $ | 448 | $ | 450 | ||||