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OTHER EXPENSE, NET
6 Months Ended
Jun. 30, 2021
Other Income and Expenses [Abstract]  
OTHER EXPENSE, NET OTHER EXPENSE, NET
Other expense, net consists of:
Three Months Ended
June 30,
Six Months Ended
June 30,
(in millions)2021202020212020
Litigation and other matters$532 $100 $532 $123 
Acquisition-related contingent consideration11 — 24 
Net gain on sale of assets— — (23)(1)
Acquired in-process research and development costs
$542 $118 $512 $154 
For the three and six months ended June 30, 2020, Litigation and other matters includes adjustments related to the investigation of the Company by the SEC respecting the Company’s former relationship with Philidor Rx Services, LLC ("Philidor"), its accounting practices and policies, its public disclosures and other matters (which investigation has now been settled) (the “SEC Investigation”) and the U.S. Securities Litigation and the Canadian Securities Litigation and related opt-outs of each. Litigation and other matters also includes an insurance recovery claim related to a certain litigation matter. See Note 18, "LEGAL PROCEEDINGS" for further details regarding certain of these and other litigation matters.
For the six months ended June 30, 2021, Net gain on sale of assets includes $25 million related to the achievement of a milestone related to a certain product.