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INTANGIBLE ASSETS - Summary of Intangible Assets, Net (Details) - USD ($) $ in Millions | 3 Months Ended | 6 Months Ended |
--- | --- | --- | ---
Jun. 30, 2026 | Jun. 30, 2025 | Jun. 30, 2026 | Jun. 30, 2025 | Dec. 31, 2025
Intangible Asset, Finite-Lived [Line Items] |  |  |  |  |
Gross Carrying Amount | $ 32,413 |  | $ 32,413 |  | $ 31,888
Accumulated Amortization | (18,382) |  | (18,382) |  | (17,211)
Foreign Currency Translation Adjustment | 0 |  | 0 |  | 0
Net Carrying Amount | 14,032 |  | 14,032 |  | 14,678
Indefinite-lived Intangible Assets (Excluding Goodwill) [Abstract] |  |  |  |  |
Gross Carrying Amount | 0 |  | 0 |  | 2,300
Foreign Currency Translation Adjustment | 0 |  | 0 |  | 0
Net Carrying Amount | 0 |  | 0 |  | 2,300
Intangible Asset, Excluding Goodwill, after Accumulated Amortization [Abstract] |  |  |  |  |
Gross Carrying Amount | 32,413 |  | 32,413 |  | 34,188
Accumulated Amortization | (18,382) |  | (18,382) |  | (17,211)
Foreign Currency Translation Adjustment | 0 |  | 0 |  | 0
Net Carrying Amount | 14,032 |  | 14,032 |  | 16,978
In-process research and development impairments | 1,750 | $ 190 | 1,750 | $ 190 |
Intangible asset – sofosbuvir |  |  |  |  |
Intangible Asset, Finite-Lived [Line Items] |  |  |  |  |
Gross Carrying Amount | 10,720 |  | 10,720 |  | 10,720
Accumulated Amortization | (8,797) |  | (8,797) |  | (8,448)
Foreign Currency Translation Adjustment | 0 |  | 0 |  | 0
Net Carrying Amount | 1,923 |  | 1,923 |  | 2,272
Intangible Asset, Excluding Goodwill, after Accumulated Amortization [Abstract] |  |  |  |  |
Accumulated Amortization | (8,797) |  | (8,797) |  | (8,448)
Intangible asset – axicabtagene ciloleucel |  |  |  |  |
Intangible Asset, Finite-Lived [Line Items] |  |  |  |  |
Gross Carrying Amount | 7,110 |  | 7,110 |  | 7,110
Accumulated Amortization | (3,330) |  | (3,330) |  | (3,127)
Foreign Currency Translation Adjustment | 0 |  | 0 |  | 0
Net Carrying Amount | 3,780 |  | 3,780 |  | 3,983
Intangible Asset, Excluding Goodwill, after Accumulated Amortization [Abstract] |  |  |  |  |
Accumulated Amortization | (3,330) |  | (3,330) |  | (3,127)
Intangible asset – Trodelvy |  |  |  |  |
Intangible Asset, Finite-Lived [Line Items] |  |  |  |  |
Gross Carrying Amount | 11,730 |  | 11,730 |  | 11,730
Accumulated Amortization | (4,704) |  | (4,704) |  | (4,164)
Foreign Currency Translation Adjustment | 0 |  | 0 |  | 0
Net Carrying Amount | 7,026 |  | 7,026 |  | 7,566
Intangible Asset, Excluding Goodwill, after Accumulated Amortization [Abstract] |  |  |  |  |
Accumulated Amortization | (4,704) |  | (4,704) |  | (4,164)
Intangible asset – Hepcludex |  |  |  |  |
Intangible Asset, Finite-Lived [Line Items] |  |  |  |  |
Gross Carrying Amount | 1,395 |  | 1,395 |  | 845
Accumulated Amortization | (462) |  | (462) |  | (415)
Foreign Currency Translation Adjustment | 0 |  | 0 |  | 0
Net Carrying Amount | 933 |  | 933 |  | 430
Intangible Asset, Excluding Goodwill, after Accumulated Amortization [Abstract] |  |  |  |  |
Accumulated Amortization | (462) |  | (462) |  | (415)
Reclassified indefinite-lived intangible asset to finite-lived asset | 550 |  |  |  |
Other |  |  |  |  |
Intangible Asset, Finite-Lived [Line Items] |  |  |  |  |
Gross Carrying Amount | 1,458 |  | 1,458 |  | 1,483
Accumulated Amortization | (1,087) |  | (1,087) |  | (1,056)
Foreign Currency Translation Adjustment | 0 |  | 0 |  | 0
Net Carrying Amount | 372 |  | 372 |  | 428
Intangible Asset, Excluding Goodwill, after Accumulated Amortization [Abstract] |  |  |  |  |
Accumulated Amortization | $ (1,087) |  | $ (1,087) |  | $ (1,056)

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