XML 39 R28.htm IDEA: XBRL DOCUMENT
v3.20.2

REVENUE RECOGNITION (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2020
Revenue from Contract with Customer [Abstract] |
Summary of variable consideration provisions | The following tables present the activity and ending balances of the Company’s variable consideration provisions for the nine months ended September 30, 2020 and 2019.
|  | Nine Months Ended September 30, 2020
(in millions) |  | Discounts and Allowances |  | Returns |  | Rebates |  | Chargebacks |  | Distribution Fees |  | Total
Reserve balances, January 1, 2020 |  | $ | 182 |  |  | $ | 691 |  |  | $ | 927 |  |  | $ | 168 |  |  | $ | 82 |  |  | $ | 2,050 |
Current period provisions |  | 457 |  |  | 71 |  |  | 1,587 |  |  | 1,433 |  |  | 149 |  |  | 3,697 |
Payments and credits |  | (454) |  |  | (185) |  |  | (1,605) |  |  | (1,451) |  |  | (150) |  |  | (3,845) |
Reserve balances, September 30, 2020 |  | $ | 185 |  |  | $ | 577 |  |  | $ | 909 |  |  | $ | 150 |  |  | $ | 81 |  |  | $ | 1,902 |
Included in Rebates in the table above are cooperative advertising credits due to customers of approximately $33 million and $29 million as of September 30, 2020 and January 1, 2020, respectively, which are reflected as a reduction of Trade receivables, net in the Consolidated Balance Sheets. Included as a reduction of Distribution Fees in the table above are price appreciation credits of approximately $4 million during the nine months ended September 30, 2020.
|  | Nine Months Ended September 30, 2019
(in millions) |  | Discounts and Allowances |  | Returns |  | Rebates |  | Chargebacks |  | Distribution Fees |  | Total
Reserve balances, January 1, 2019 |  | $ | 175 |  |  | $ | 813 |  |  | $ | 1,024 |  |  | $ | 209 |  |  | $ | 163 |  |  | $ | 2,384 |
Acquisition of Synergy |  | — |  |  | 3 |  |  | 12 |  |  | — |  |  | 1 |  |  | 16 |
Current period provisions |  | 585 |  |  | 50 |  |  | 1,650 |  |  | 1,425 |  |  | 150 |  |  | 3,860 |
Payments and credits |  | (583) |  |  | (187) |  |  | (1,673) |  |  | (1,480) |  |  | (181) |  |  | (4,104) |
Reserve balances, September 30, 2019 |  | $ | 177 |  |  | $ | 679 |  |  | $ | 1,013 |  |  | $ | 154 |  |  | $ | 133 |  |  | $ | 2,156 |
Summary of activity in allowance for credit losses | The activity in the allowance for credit losses for trade receivables for the nine months ended September 30, 2020 is as follows.
(in millions) |
Balance, December 31, 2019 | $ | 48 |
Retrospective effect of application of new accounting standard | 1 |
Provision | 7 |
Write-offs | (3) |
Recoveries | 1 |
Foreign exchange and other | (1) |
Balance, September 30, 2020 | $ | 53 |

X
- Definition Summary Of Valuation And Qualifying Accounts [Table Text Block] + References No definition available. + Details
Name: | bhc_SummaryOfValuationAndQualifyingAccountsTableTextBlock
Namespace Prefix: | bhc_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_RevenueFromContractWithCustomerAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + 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 210.5-02.3,4) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration