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INCOME TAXES - Summary of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Millions | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Deferred tax assets: |  |
Net operating loss carryforwards | $ 417 | $ 430
Stock-based compensation | 94 | 95
Reserves and accruals not currently deductible | 644 | 645
Excess of tax basis over book basis of intangible assets | 1,041 | 1,067
Upfront and milestone payments | 1,271 | 1,298
Research and other credit carryforwards | 283 | 233
Equity investments | 221 | 196
Liability related to future royalties | 296 | 278
Capitalized R&D expenditures | 1,623 | 784
Other, net | 320 | 263
Total deferred tax assets before valuation allowance | 6,210 | 5,289
Valuation allowance | (663) | (599)
Total deferred tax assets | 5,547 | 4,690
Deferred tax liabilities: |  |
Property, plant and equipment | (274) | (234)
Excess of book basis over tax basis of intangible assets | (5,481) | (5,728)
Other | (184) | (160)
Total deferred tax liabilities | (5,939) | (6,122)
Net deferred tax assets (liabilities) | $ (392) | $ (1,432)

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