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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)