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GOODWILL AND OTHER INTANGIBLE ASSETS - Schedule of Other Intangible Assets (Details) - USD ($) $ in Millions | Sep. 30, 2024 | Dec. 31, 2023
--- | --- | ---
Other intangible assets |  |
Accumulated amortization | $ (48,355) | $ (41,211)
Other intangible assets | 26,964 | 27,072
Total | 75,319 | 68,283
IPRD |  |
Other intangible assets |  |
Indefinite-lived intangible assets (excluding goodwill) | 8,375 | 3,710
Other intangible assets | $ 8,375 | 3,710
R&D technology |  |
Other intangible assets |  |
Estimated useful lives (in years) | 6 years |
Gross carrying amounts | $ 1,980 | 0
Accumulated amortization | (193) | 0
Other intangible assets | 1,787 | 0
Acquired marketed product rights |  |
Other intangible assets |  |
Gross carrying amounts | 63,435 | 63,076
Accumulated amortization | (47,048) | (40,184)
Other intangible assets | $ 16,387 | 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 | $ 1,529 | 1,497
Accumulated amortization | (1,114) | (1,027)
Other intangible assets | $ 415 | $ 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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