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GOODWILL AND OTHER INTANGIBLE ASSETS (Tables) | 9 Months Ended
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Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract] |
Schedule of Goodwill | The changes in the carrying amounts in Goodwill were as follows:
Dollars in millions |  |  |
Balance at December 31, 2023 | $ | 21,169 |  |  |
Acquisitions (Note 4) | 580 |  |  |
Currency translation and other adjustments | 2 |  |  |
Balance at September 30, 2024 | $ | 21,751 |  |  |
Schedule of Other Intangible Assets | Other intangible assets consisted of the following:
| Estimated Useful Lives |  | September 30, 2024 |  | December 31, 2023
Dollars in millions |  | Gross carrying amounts |  | Accumulated amortization |  | Other intangible assets, net |  | Gross carrying amounts |  | Accumulated amortization |  | Other intangible assets, net
R&D technology(a) | 6 years |  | $ | 1,980 |  |  | $ | (193) |  |  | $ | 1,787 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Acquired marketed product rights(a) | 3 – 15 years |  | 63,435 |  |  | (47,048) |  |  | 16,387 |  |  | 63,076 |  |  | (40,184) |  |  | 22,892 |
Capitalized software | 3 – 10 years |  | 1,529 |  |  | (1,114) |  |  | 415 |  |  | 1,497 |  |  | (1,027) |  |  | 470 |
IPRD(a) |  |  | 8,375 |  |  | — |  |  | 8,375 |  |  | 3,710 |  |  | — |  |  | 3,710 |
Total |  |  | $ | 75,319 |  |  | $ | (48,355) |  |  | $ | 26,964 |  |  | $ | 68,283 |  |  | $ | (41,211) |  |  | $ | 27,072 |
(a) Includes assets acquired in connection with Mirati and RayzeBio acquisitions, as further described in "—Note 4. Acquisitions, Divestitures, Licensing and Other Arrangements."
Schedule of Impaired Intangible Assets | The other intangible assets impairments were as follows (dollars in millions):
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2024 |  | 2023 |  | 2024 |  | 2023
Cost of goods sold | $ | — |  |  | $ | 60 |  |  | $ | 280 |  | (a) | $ | 80 |
Research and development | — |  |  | — |  |  | 590 |  | (b) | — |
Other income/(expense) | 47 |  |  | 29 |  |  | 47 |  |  | 29 |
Total | $ | 47 |  |  | $ | 89 |  |  | $ | 917 |  |  | $ | 109 |
(a) Impairment relates to Inrebic, which resulted from lower revised cash flow projections. The charge represented a partial impairment based on the asset's carrying value over its estimated fair value using discounted cash flow projections. (b) Impairment relates to alnuctamab, which resulted from portfolio prioritization. The charge represented a full write-down of the asset.

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- Definition Tabular disclosure of impaired intangible assets excluding goodwill. This may include a description of the facts and circumstances leading to the recording of impairment charges of intangible assets in the period, the amount of the impairment charges, the methods of determining fair value of the associated assets, the caption in the income statement in which the impairment losses are aggregated, and the segment in which the impaired intangible assets are reported. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482665/350-30-50-3 + Details
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