v3.25.4

INTANGIBLE ASSETS AND GOODWILL (Tables) | 12 Months Ended
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Dec. 31, 2025
Goodwill and Intangible Assets Disclosure [Abstract] |
Schedule of indefinite-lived intangible assets | The major components of intangible assets consist of:
| Weighted-Average Remaining Useful Lives (Years) |  | December 31, 2025 |  | December 31, 2024
(in millions) |  | Gross Carrying Amount |  | Accumulated Amortization and Impairments |  | Net Carrying Amount |  | Gross Carrying Amount |  | Accumulated Amortization and Impairments |  | Net Carrying Amount
Finite-lived intangible assets: |  |  |  |  |  |  |  |  |  |  |  |  |
Product brands | 7 |  | $ | 4,441 |  |  | $ | (3,064) |  |  | $ | 1,377 |  |  | $ | 4,373 |  |  | $ | (2,799) |  |  | $ | 1,574 |
Corporate brands | 9 |  | 102 |  |  | (26) |  |  | 76 |  |  | 102 |  |  | (18) |  |  | 84 |
Product rights/patents | 5 |  | 999 |  |  | (988) |  |  | 11 |  |  | 993 |  |  | (970) |  |  | 23 |
Other | 7 |  | 87 |  |  | (68) |  |  | 19 |  |  | 79 |  |  | (64) |  |  | 15 |
Total finite-lived intangible assets |  |  | 5,629 |  |  | (4,146) |  |  | 1,483 |  |  | 5,547 |  |  | (3,851) |  |  | 1,696 |
Acquired in-process research and development intangible asset | N/A |  | 100 |  |  | — |  |  | 100 |  |  | 100 |  |  | — |  |  | 100 |
B&L Trademark | N/A |  | 1,698 |  |  | — |  |  | 1,698 |  |  | 1,698 |  |  | — |  |  | 1,698 |
|  |  | $ | 7,427 |  |  | $ | (4,146) |  |  | $ | 3,281 |  |  | $ | 7,345 |  |  | $ | (3,851) |  |  | $ | 3,494 |
Schedule of finite-lived intangible assets | The major components of intangible assets consist of:
| Weighted-Average Remaining Useful Lives (Years) |  | December 31, 2025 |  | December 31, 2024
(in millions) |  | Gross Carrying Amount |  | Accumulated Amortization and Impairments |  | Net Carrying Amount |  | Gross Carrying Amount |  | Accumulated Amortization and Impairments |  | Net Carrying Amount
Finite-lived intangible assets: |  |  |  |  |  |  |  |  |  |  |  |  |
Product brands | 7 |  | $ | 4,441 |  |  | $ | (3,064) |  |  | $ | 1,377 |  |  | $ | 4,373 |  |  | $ | (2,799) |  |  | $ | 1,574 |
Corporate brands | 9 |  | 102 |  |  | (26) |  |  | 76 |  |  | 102 |  |  | (18) |  |  | 84 |
Product rights/patents | 5 |  | 999 |  |  | (988) |  |  | 11 |  |  | 993 |  |  | (970) |  |  | 23 |
Other | 7 |  | 87 |  |  | (68) |  |  | 19 |  |  | 79 |  |  | (64) |  |  | 15 |
Total finite-lived intangible assets |  |  | 5,629 |  |  | (4,146) |  |  | 1,483 |  |  | 5,547 |  |  | (3,851) |  |  | 1,696 |
Acquired in-process research and development intangible asset | N/A |  | 100 |  |  | — |  |  | 100 |  |  | 100 |  |  | — |  |  | 100 |
B&L Trademark | N/A |  | 1,698 |  |  | — |  |  | 1,698 |  |  | 1,698 |  |  | — |  |  | 1,698 |
|  |  | $ | 7,427 |  |  | $ | (4,146) |  |  | $ | 3,281 |  |  | $ | 7,345 |  |  | $ | (3,851) |  |  | $ | 3,494 |
Schedule of estimated aggregate amortization expense for each of the five succeeding years | Estimated amortization expense of finite-lived intangible assets for the five years ending December 31 and thereafter are as follows:
(in millions) |  | 2026 |  | 2027 |  | 2028 |  | 2029 |  | 2030 |  | Thereafter |  | Total
Amortization |  | $ | 225 |  |  | $ | 221 |  |  | $ | 220 |  |  | $ | 219 |  |  | $ | 216 |  |  | $ | 382 |  |  | $ | 1,483 |
Schedule of changes in the carrying amount of goodwill | The changes in the carrying amounts of goodwill during the years ended 2025, 2024 and 2023 were as follows:
(in millions) |  | Vision Care |  | Pharmaceuticals |  | Surgical |  | Total
Balance, January 1, 2023 |  | $ | 3,549 |  |  | $ | 645 |  |  | $ | 313 |  |  | $ | 4,507 |
Acquisitions (Note 4) |  | — |  |  | 23 |  |  | 8 |  |  | 31 |
Foreign exchange and other |  | 7 |  |  | 25 |  |  | 5 |  |  | 37 |
Balance, December 31, 2023 |  | 3,556 |  |  | 693 |  |  | 326 |  |  | 4,575 |
Acquisitions (Note 4) |  | — |  |  | — |  |  | 29 |  |  | 29 |
Foreign exchange and other |  | (27) |  |  | (49) |  |  | (5) |  |  | (81) |
Balance, December 31, 2024 |  | 3,529 |  |  | 644 |  |  | 350 |  |  | 4,523 |
Acquisitions (Note 4) |  | — |  |  | — |  |  | 97 |  |  | 97 |
Foreign exchange and other |  | 26 |  |  | 100 |  |  | 12 |  |  | 138 |
Balance, December 31, 2025 |  | $ | 3,555 |  |  | $ | 744 |  |  | $ | 459 |  |  | $ | 4,758 |

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