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GOODWILL AND OTHER INTANGIBLE ASSETS - Schedule of Other Intangible Assets (Details) - USD ($) $ in Millions | Mar. 31, 2024 | Dec. 31, 2023
--- | --- | ---
Other intangible assets |  |
Accumulated amortization | $ (43,601) | $ (41,211)
Other intangible assets | 32,760 | 27,072
Total | 76,361 | 68,283
IPRD |  |
Other intangible assets |  |
Other intangible assets | 8,965 | 3,710
Indefinite-lived intangible assets (excluding goodwill) | $ 8,965 | 3,710
R&D technology |  |
Other intangible assets |  |
Estimated useful lives (in years) | 6 years |
Accumulated amortization | $ (28) | 0
Other intangible assets | 1,952 | 0
Indefinite-lived intangible assets (excluding goodwill) | 1,980 | 0
Acquired marketed product rights |  |
Other intangible assets |  |
Gross carrying amounts | 63,871 | 63,076
Accumulated amortization | (42,514) | (40,184)
Other intangible assets | $ 21,357 | 22,892
Acquired marketed product rights | Minimum |  |
Other intangible assets |  |
Estimated useful lives (in years) | 3 years |
Acquired marketed product rights | Maximum |  |
Other intangible assets |  |
Estimated useful lives (in years) | 15 years |
Capitalized software |  |
Other intangible assets |  |
Gross carrying amounts | $ 1,545 | 1,497
Accumulated amortization | (1,059) | (1,027)
Other intangible assets | $ 486 | $ 470
Capitalized software | Minimum |  |
Other intangible assets |  |
Estimated useful lives (in years) | 3 years |
Capitalized software | Maximum |  |
Other intangible assets |  |
Estimated useful lives (in years) | 10 years |

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