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Supplemental Financial Information | 9 Months Ended
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Sep. 30, 2025
Disclosure Text Block Supplement [Abstract] |
Supplemental Financial Information | Note 4 — Supplemental Financial Information Shares of unvested restricted stock that contain non-forfeitable rights to dividends are treated as participating securities and are included in the computation of earnings per share under the two-class method. Under the two-class method, net earnings are allocated between common shares and participating securities. Net earnings allocated to common shares for the three months ended September 30, 2025, and 2024, were $1.6 billion and for the nine months ended September 30, 2025, and 2024, were $4.7 billion and $4.2 billion, respectively. In the second quarter of 2024, Abbott sold a non-core business related to its Established Pharmaceutical Products segment. Abbott recorded a loss of $143 million on the sale in Other (income) expense, net in its Condensed Consolidated Statement of Earnings. Net assets, which primarily related to inventory and net property and equipment and had a carrying value of $28 million, were included in the sale. The loss on the sale also included $116 million of cumulative foreign currency translation adjustment previously recorded in Accumulated other comprehensive income (loss), net of tax. Other, net in Net Cash From Operating Activities in the Condensed Consolidated Statement of Cash Flows for the first nine months of 2025 includes $256 million of pension contributions and the payment of cash taxes of $1.5 billion. The first nine months of 2024 included $298 million of pension contributions and the payment of cash taxes of $1.2 billion. The following summarizes the activity for the first nine months of 2025 related to the allowance for doubtful accounts as of September 30, 2025:
(in millions) |  |
Allowance for Doubtful Accounts: |  |
Balance at December 31, 2024 |  | $ | 247 |
Provisions/charges to income |  | 70 |
Amounts charged off and other deductions |  | (25) |
Balance at September 30, 2025 |  | $ | 292 |
The Allowance for Doubtful Accounts reflects the current estimate of credit losses expected to be incurred over the life of the accounts receivable. Abbott considers various factors in establishing, monitoring, and adjusting its allowance for doubtful accounts, including the aging of the accounts and aging trends, the historical level of charge-offs, and specific exposures related to particular customers. Abbott also monitors other risk factors and forward-looking information, such as country risk, when determining credit limits for customers and establishing adequate allowances. The components of long-term investments are as follows:
(in millions) |  | September 30, 2025 |  | December 31, 2024
Long-term Investments: |  |  |  |
Equity securities |  | $ | 633 |  |  | $ | 553 |
Other |  | 318 |  |  | 333 |
Total |  | $ | 951 |  |  | $ | 886 |
The increase in Abbott’s Long-term Investments as of September 30, 2025, versus the balance as of December 31, 2024, primarily relates to additional investments and earnings from equity method investments, partially offset by the impairment of certain securities. Abbott’s equity securities as of September 30, 2025, include $325 million of investments in mutual funds that are held in a rabbi trust. These investments, which are specifically designated as available for the purpose of paying benefits under a deferred compensation plan, are not available for general corporate purposes and are subject to creditor claims in the event of insolvency. Abbott also holds certain investments as of September 30, 2025, with a carrying value of $163 million that are accounted for under the equity method of accounting and other equity investments with a carrying value of $118 million that do not have a readily determinable fair value.

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