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OTHER (INCOME)/EXPENSE, NET (Tables)
 9 Months Ended
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 millions2024202320242023
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.