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INTANGIBLE ASSETS (Tables) | 6 Months Ended
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Jun. 30, 2026
Intangible Assets Disclosure [Abstract] |
Summary of Finite-Lived Intangible Assets | The following table summarizes our Intangible assets, net:
|  | June 30, 2026 |  | December 31, 2025
(in millions) |  | Gross Carrying Amount |  | Accumulated Amortization |  | Foreign Currency Translation Adjustment |  | Net Carrying Amount |  | Gross Carrying Amount |  | Accumulated Amortization |  | Foreign Currency Translation Adjustment |  | Net Carrying Amount
Finite-lived assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Intangible asset – sofosbuvir |  | $ | 10,720 |  |  | $ | (8,797) |  |  | $ | — |  |  | $ | 1,923 |  |  | $ | 10,720 |  |  | $ | (8,448) |  |  | $ | — |  |  | $ | 2,272 |
Intangible asset – axicabtagene ciloleucel |  | 7,110 |  |  | (3,330) |  |  | — |  |  | 3,780 |  |  | 7,110 |  |  | (3,127) |  |  | — |  |  | 3,983 |
Intangible asset – Trodelvy |  | 11,730 |  |  | (4,704) |  |  | — |  |  | 7,026 |  |  | 11,730 |  |  | (4,164) |  |  | — |  |  | 7,566 |
Intangible asset – Hepcludex(1) |  | 1,395 |  |  | (462) |  |  | — |  |  | 933 |  |  | 845 |  |  | (415) |  |  | — |  |  | 430 |
Other |  | 1,458 |  |  | (1,087) |  |  | — |  |  | 372 |  |  | 1,483 |  |  | (1,056) |  |  | — |  |  | 428 |
Total finite-lived assets |  | 32,413 |  |  | (18,382) |  |  | — |  |  | 14,032 |  |  | 31,888 |  |  | (17,211) |  |  | — |  |  | 14,678 |
Indefinite-lived assets – IPR&D(1)(2) |  | — |  |  | — |  |  | — |  |  | — |  |  | 2,300 |  |  | — |  |  | — |  |  | 2,300 |
Total intangible assets |  | $ | 32,413 |  |  | $ | (18,382) |  |  | $ | — |  |  | $ | 14,032 |  |  | $ | 34,188 |  |  | $ | (17,211) |  |  | $ | — |  |  | $ | 16,978 |
_______________________________ (1) In May 2026, FDA granted accelerated approval of Hepcludex (bulevirtide) for treatment of adults living with chronic hepatitis delta virus infection. Accordingly, the related IPR&D intangible asset of $550 million was reclassified to finite-lived assets in the second quarter of 2026. (2) During the second quarter of 2026, we recorded an impairment for the remaining $1.75 billion IPR&D intangible asset balance related to sacituzumab govitecan-hziy (“SG”) for NSCLC. See “2026 Impairment” below.
Summary of Indefinite-Lived Intangible Assets | The following table summarizes our Intangible assets, net:
|  | June 30, 2026 |  | December 31, 2025
(in millions) |  | Gross Carrying Amount |  | Accumulated Amortization |  | Foreign Currency Translation Adjustment |  | Net Carrying Amount |  | Gross Carrying Amount |  | Accumulated Amortization |  | Foreign Currency Translation Adjustment |  | Net Carrying Amount
Finite-lived assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Intangible asset – sofosbuvir |  | $ | 10,720 |  |  | $ | (8,797) |  |  | $ | — |  |  | $ | 1,923 |  |  | $ | 10,720 |  |  | $ | (8,448) |  |  | $ | — |  |  | $ | 2,272 |
Intangible asset – axicabtagene ciloleucel |  | 7,110 |  |  | (3,330) |  |  | — |  |  | 3,780 |  |  | 7,110 |  |  | (3,127) |  |  | — |  |  | 3,983 |
Intangible asset – Trodelvy |  | 11,730 |  |  | (4,704) |  |  | — |  |  | 7,026 |  |  | 11,730 |  |  | (4,164) |  |  | — |  |  | 7,566 |
Intangible asset – Hepcludex(1) |  | 1,395 |  |  | (462) |  |  | — |  |  | 933 |  |  | 845 |  |  | (415) |  |  | — |  |  | 430 |
Other |  | 1,458 |  |  | (1,087) |  |  | — |  |  | 372 |  |  | 1,483 |  |  | (1,056) |  |  | — |  |  | 428 |
Total finite-lived assets |  | 32,413 |  |  | (18,382) |  |  | — |  |  | 14,032 |  |  | 31,888 |  |  | (17,211) |  |  | — |  |  | 14,678 |
Indefinite-lived assets – IPR&D(1)(2) |  | — |  |  | — |  |  | — |  |  | — |  |  | 2,300 |  |  | — |  |  | — |  |  | 2,300 |
Total intangible assets |  | $ | 32,413 |  |  | $ | (18,382) |  |  | $ | — |  |  | $ | 14,032 |  |  | $ | 34,188 |  |  | $ | (17,211) |  |  | $ | — |  |  | $ | 16,978 |
_______________________________ (1) In May 2026, FDA granted accelerated approval of Hepcludex (bulevirtide) for treatment of adults living with chronic hepatitis delta virus infection. Accordingly, the related IPR&D intangible asset of $550 million was reclassified to finite-lived assets in the second quarter of 2026. (2) During the second quarter of 2026, we recorded an impairment for the remaining $1.75 billion IPR&D intangible asset balance related to sacituzumab govitecan-hziy (“SG”) for NSCLC. See “2026 Impairment” below.

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