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DEBT AND CREDIT FACILITIES - Additional Information (Details) € in Millions |  |  |  | 1 Months Ended | 3 Months Ended | 6 Months Ended | 12 Months Ended |  |  |  |  |  |  |  |
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Dec. 31, 2022 USD ($) | Dec. 31, 2021 USD ($) | Dec. 13, 2021 USD ($) | Nov. 30, 2020 USD ($) | Sep. 30, 2022 USD ($) | Jun. 30, 2022 USD ($) | Dec. 31, 2022 USD ($) | Dec. 31, 2021 USD ($) | Dec. 31, 2020 USD ($) | Dec. 01, 2021 USD ($) | Oct. 01, 2021 USD ($) | Oct. 01, 2021 EUR (€) | Sep. 30, 2021 USD ($) | Sep. 01, 2021 USD ($) | Jul. 31, 2021 USD ($) | Oct. 31, 2020 USD ($) | Mar. 31, 2020 USD ($) | May 31, 2019 EUR (€)
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt obligations | $ 16,636,000,000 | $ 17,660,000,000 |  |  |  |  | $ 16,636,000,000 | $ 17,660,000,000 |  |  |  |  |  |  |  |  |  |
Losses on debt extinguishments |  |  |  | $ 110,000,000 |  |  | 0 | 5,000,000 | $ 110,000,000 |  |  |  |  |  |  |  |  |
Commercial paper, average outstanding |  |  |  |  |  |  | $ 299,000,000 | $ 300,000,000 |  |  |  |  |  |  |  |  |  |
Weighted-average interest rate | 4.75% |  |  |  |  |  | 4.75% |  |  |  |  |  |  |  |  |  |  |
Original weighted-average term |  |  |  |  |  |  | 32 days | 88 days |  |  |  |  |  |  |  |  |  |
Hillrom |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Losses on debt extinguishments |  |  | $ 5,000,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt assumed |  |  | $ 2,400,000,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Bridge Facility |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Senior notes |  |  |  |  |  |  |  |  |  | $ 0 |  |  | $ 4,000,000,000 |  |  |  |  |
Debt fee |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 40,000,000 |  |  |  |
Domestic Line of Credit |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Credit facility, maximum capacity | $ 2,100,000,000 |  |  |  |  |  | $ 2,100,000,000 |  |  |  | $ 2,500,000,000 |  |  |  |  |  |  |
Foreign Line of Credit |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Credit facility, maximum capacity | € |  |  |  |  |  |  |  |  |  |  |  | € 200 |  |  |  |  |  |
Other Line Of Credit |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Credit facility, maximum capacity | 230,000,000 | 225,000,000 |  |  |  |  | 230,000,000 | $ 225,000,000 |  |  |  |  |  |  |  |  |  |
Line of credit, borrowings outstanding | $ 0 | $ 0 |  |  |  |  | 0 | 0 |  |  |  |  |  |  |  |  |  |
Revolving Credit Facility |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fees under the credit facilities | 0.125% | 0.09% |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Line of credit, borrowings outstanding | $ 0 | $ 0 |  |  |  |  | $ 0 | $ 0 |  |  |  |  |  |  |  |  |  |
Debt Instrument Interest Schedule 1 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Senior notes, coupon rates |  |  |  |  |  |  |  |  |  |  |  |  | 0.625% |  |  |  |  |
Debt Instrument Interest Schedule 2 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Senior notes, coupon rates |  |  |  |  |  |  |  |  |  |  |  |  | 1.25% |  |  |  |  |
Debt Instrument Interest Schedule 3 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Senior notes, coupon rates |  |  |  |  |  |  |  |  |  |  |  |  | 1.875% |  |  |  |  |
Debt Instrument Interest Schedule 4 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Senior notes, coupon rates |  |  |  |  |  |  |  |  |  |  |  |  | 2.50% |  |  |  |  |
Commercial paper |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Weighted average interest rate |  | 0.27% |  |  |  |  |  | 0.27% |  |  |  |  |  |  |  |  |  |
0.40% Senior Notes due May 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Senior notes | € |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | € 750
Senior notes, coupon rates | 0.40% |  |  |  |  |  | 0.40% |  |  |  |  |  |  |  |  |  |  | 0.40%
Debt obligations | $ 799,000,000 | $ 846,000,000 |  |  |  |  | $ 799,000,000 | $ 846,000,000 |  |  |  |  |  |  |  |  |  |
1.3% Senior Notes due May 2029 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Senior notes | € |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | € 750
Senior notes, coupon rates | 1.30% |  |  |  |  |  | 1.30% |  |  |  |  |  |  |  |  |  |  | 1.30%
Debt obligations | $ 792,000,000 | 841,000,000 |  |  |  |  | $ 792,000,000 | 841,000,000 |  |  |  |  |  |  |  |  |  |
Senior Notes Due 2025 | Senior Notes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Senior notes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 750,000,000 |
Senior notes, coupon rates |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 3.75% |
Payment to debt holders |  |  |  | 104,000,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Senior Notes Due 2030 | Senior Notes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Senior notes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 500,000,000 |
Senior notes, coupon rates |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 3.95% |
Variable Rate Loan Due 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt obligations |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 322,000,000 |  |
Senior Notes due April 2031 | Senior Notes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Senior notes |  |  |  | $ 650,000,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Senior notes, coupon rates |  |  |  | 1.73% |  |  |  |  |  |  |  |  |  |  |  |  |  |
Senior Notes Due 2021 | Senior Notes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Senior notes |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 400,000,000 |  |  |
Senior notes, coupon rates |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1.70% |  |  |
Senior three year term loan | Senior Notes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Senior notes | $ 2,000,000,000 |  |  |  |  |  | $ 2,000,000,000 |  |  |  |  |  | $ 2,000,000,000 |  |  |  |  |
Debt term | 3 years |  |  |  |  |  | 3 years |  |  |  |  |  | 3 years |  |  |  |  |
Repayments of debt |  |  |  |  |  | $ 335,000,000 |  |  |  |  |  |  |  |  |  |  |  |
Senior unsecured term loan facility | Senior Notes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Senior notes |  |  |  |  |  |  |  |  |  |  |  |  | $ 4,000,000,000 |  |  |  |  |
Senior five year term loan | Senior Notes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Senior notes | $ 2,000,000,000 |  |  |  |  |  | $ 2,000,000,000 |  |  |  |  |  | $ 2,000,000,000 |  |  |  |  |
Debt term | 5 years |  |  |  |  |  | 5 years |  |  |  |  |  | 5 years |  |  |  |  |
Repayments of debt |  |  |  |  |  | $ 355,000,000 |  |  |  |  |  |  |  |  |  |  |  |
Senior Notes Due 2023 | Senior Notes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Senior notes |  | 800,000,000 |  |  |  |  |  | 800,000,000 |  |  |  |  |  |  |  |  |  |
Senior Notes Due 2024 | Senior Notes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Senior notes |  | 1,400,000,000 |  |  |  |  |  | 1,400,000,000 |  |  |  |  |  |  |  |  |  |
Senior Notes Due 2027 | Senior Notes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Senior notes |  | 1,450,000,000 |  |  |  |  |  | 1,450,000,000 |  |  |  |  |  |  |  |  |  |
Floating-rate notes due 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt obligations | $ 299,000,000 | 298,000,000 |  |  |  |  | $ 299,000,000 | 298,000,000 |  |  |  |  |  |  |  |  |  |
Floating-rate notes due 2023 | Senior Notes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Senior notes |  | 300,000,000 |  |  |  |  |  | 300,000,000 |  |  |  |  |  |  |  |  |  |
Senior Notes Due 2028 | Senior Notes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Senior notes |  | 1,250,000,000 |  |  |  |  |  | 1,250,000,000 |  |  |  |  |  |  |  |  |  |
Senior Notes Due 2032 | Senior Notes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Senior notes |  | 1,550,000,000 |  |  |  |  |  | 1,550,000,000 |  |  |  |  |  |  |  |  |  |
Senior Notes Due 2051 | Senior Notes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Senior notes |  | 750,000,000 |  |  |  |  |  | 750,000,000 |  |  |  |  |  |  |  |  |  |
364-day Senior Unsecured Bridge Term Loan | Bridge Facility |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Senior notes |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 11,400,000,000 |  |  |  |
Floating-rate notes due 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt obligations | $ 299,000,000 | 298,000,000 |  |  |  |  | $ 299,000,000 | 298,000,000 |  |  |  |  |  |  |  |  |  |
Floating-rate notes due 2024 | Senior Notes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Senior notes |  | $ 300,000,000 |  |  |  |  |  | $ 300,000,000 |  |  |  |  |  |  |  |  |  |
0.868% notes due 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Senior notes, coupon rates | 0.868% | 0.868% |  |  |  |  | 0.868% | 0.868% |  |  |  |  |  |  |  |  |  |
Debt obligations | $ 799,000,000 | $ 797,000,000 |  |  |  |  | $ 799,000,000 | $ 797,000,000 |  |  |  |  |  |  |  |  |  |
1.322% notes due 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Senior notes, coupon rates | 1.322% | 1.322% |  |  |  |  | 1.322% | 1.322% |  |  |  |  |  |  |  |  |  |
Debt obligations | $ 1,395,000,000 | $ 1,393,000,000 |  |  |  |  | $ 1,395,000,000 | $ 1,393,000,000 |  |  |  |  |  |  |  |  |  |
1.915% notes due 2027 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Senior notes, coupon rates | 1.915% | 1.915% |  |  |  |  | 1.915% | 1.915% |  |  |  |  |  |  |  |  |  |
Debt obligations | $ 1,443,000,000 | $ 1,441,000,000 |  |  |  |  | $ 1,443,000,000 | $ 1,441,000,000 |  |  |  |  |  |  |  |  |  |
2.272% notes due 2028 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Senior notes, coupon rates | 2.272% | 2.272% |  |  |  |  | 2.272% | 2.272% |  |  |  |  |  |  |  |  |  |
Debt obligations | $ 1,242,000,000 | $ 1,241,000,000 |  |  |  |  | $ 1,242,000,000 | $ 1,241,000,000 |  |  |  |  |  |  |  |  |  |
2.539% notes due 2032 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Senior notes, coupon rates | 2.539% | 2.539% |  |  |  |  | 2.539% | 2.539% |  |  |  |  |  |  |  |  |  |
Debt obligations | $ 1,538,000,000 | $ 1,537,000,000 |  |  |  |  | $ 1,538,000,000 | $ 1,537,000,000 |  |  |  |  |  |  |  |  |  |
3.132% notes due 2051 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Senior notes, coupon rates | 3.132% | 3.132% |  |  |  |  | 3.132% | 3.132% |  |  |  |  |  |  |  |  |  |
Debt obligations | $ 742,000,000 | $ 742,000,000 |  |  |  |  | $ 742,000,000 | $ 742,000,000 |  |  |  |  |  |  |  |  |  |
2.4% Senior Notes Due 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Senior notes, coupon rates |  |  |  |  | 2.40% |  |  |  |  |  |  |  |  |  |  |  |  |
Repayments of debt |  |  |  |  | $ 203,000,000 |  |  |  |  |  |  |  |  |  |  |  |  |

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- Definition Contractual interest rate for funds borrowed, under the debt agreement. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 470 -SubTopic 20 -Section 50 -Paragraph 1B -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.22(a)(1)) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
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- Definition Weighted average interest rate of debt outstanding. + References No definition available. + Details
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- Definition Difference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 470 -SubTopic 50 -Section 40 -Paragraph 4 -URI https://asc.fasb.org/extlink&oid=126972273&loc=d3e12355-112629 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 470 -SubTopic 50 -Section 40 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=126972273&loc=d3e12317-112629 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3602-108585 + Details
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- Definition The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(22)) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(16)) -URI https://asc.fasb.org/extlink&oid=126897435&loc=d3e534808-122878 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(16)) -URI https://asc.fasb.org/extlink&oid=126734703&loc=d3e572229-122910 + Details
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- Definition The fee, expressed as a percentage of the line of credit facility, for the line of credit facility regardless of whether the facility has been used. + References No definition available. + Details
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- Definition Maximum borrowing capacity under the credit facility without consideration of any current restrictions on the amount that could be borrowed or the amounts currently outstanding under the facility. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(b),22(b)) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
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- Definition Amount of cash outflow for cost from early extinguishment and prepayment of debt. Includes, but is not limited to, third-party cost, premium paid, and other fee paid to lender directly for debt extinguishment or debt prepayment. Excludes accrued interest. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 15 -Subparagraph (g) -URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3291-108585 + Details
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