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OTHER (INCOME)/EXPENSE, NET (Tables) | 9 Months Ended
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Sep. 30, 2024
Other Nonoperating Income (Expense) [Abstract] |
Schedule Of Other Income Expense |
| Three Months Ended September 30, |  | Nine Months Ended September 30,
Dollars in millions | 2024 |  | 2023 |  | 2024 |  | 2023
Interest expense (Note 10) | $ | 505 |  |  | $ | 280 |  |  | $ | 1,451 |  |  | $ | 850 |
Royalty and licensing income (Note 4) | (180) |  |  | (365) |  |  | (532) |  |  | (1,068) |
Royalty income - divestiture (Note 4) | (284) |  |  | (217) |  |  | (820) |  |  | (623) |
Investment income | (94) |  |  | (107) |  |  | (364) |  |  | (304) |
Litigation and other settlements (a) | — |  |  | (61) |  |  | 71 |  |  | (393) |
Provision for restructuring (Note 6) | 78 |  |  | 141 |  |  | 558 |  |  | 321 |
Integration expenses (Note 6) | 69 |  |  | 54 |  |  | 214 |  |  | 180 |
Equity investment (gains)/losses (Note 9) | (12) |  |  | — |  |  | (221) |  |  | 213 |
Acquisition expense (Note 4) | — |  |  | — |  |  | 50 |  |  | — |
Intangible asset impairment | 47 |  |  | 29 |  |  | 47 |  |  | 29 |
Other(b) | 105 |  |  | (12) |  |  | 134 |  |  | 8 |
Other (income)/expense, net | $ | 234 |  |  | $ | (258) |  |  | $ | 588 |  |  | $ | (787) |
(a) Includes $90 million of income related to the Eisai collaboration termination incurred during the nine months ended September 30, 2024 and $400 million of income related to Nimbus' TYK2 program change of control provision incurred during the nine months ended September 30, 2023. (b) Includes pension settlement charges of $100 million during the three months ended September 30, 2024 and $119 million during the nine months ended September 30, 2024 incurred in connection with the termination of the Bristol-Myers Squibb Puerto Rico, Inc. Retirement Income pension plan.

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