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SHARE-BASED COMPENSATION (Tables)

9 Months Ended

Sep. 30, 2022

Share-Based Payment Arrangement [Abstract]

Summary of the components and classification of share-based compensation expense

The following table summarizes the components and classification of the Company's share-based compensation expenses related to stock options and RSUs for the three and nine months ended September 30, 2022 and 2021:

						Three Months Ended September 30,												Nine Months Ended September 30,
(in millions)						2022						2021						2022						2021
Stock options						$	3					$	4					$	10					$	11
RSUs						30						29						81						84
						$	33					$	33					$	91					$	95
Research and development expenses						$	3					$	2					$	9					$	7
Selling, general and administrative expenses						30						31						82						88
						$	33					$	33					$	91					$	95

Summary of share-based awards

Share-based awards granted for the nine months ended September 30, 2022 and 2021 consist of:

			2022						2021
Bausch Health Share-Based Awards
Stock options
Granted			2,570,000						1,497,000
Weighted-average exercise price			$	23.95					$	32.44
Weighted-average grant date fair value			$	6.60					$	11.11
Time-based RSUs
Granted			6,151,000						3,119,000
Weighted-average grant date fair value			$	11.76					$	31.93
TSR performance-based RSUs
Granted			—						400,000
Weighted-average grant date fair value			$	—					$	56.04
ROTC performance-based RSUs
Granted			369,000						413,000
Weighted-average grant date fair value			$	9.40					$	31.72
B+L Separation performance-based RSUs
Granted			—						222,000
Weighted-average grant date fair value			$	—					$	28.49
Bausch+ Lomb Share-Based Awards
Stock options
Granted			6,455,000						—
Weighted-average exercise price			$	18.00					$	—
Weighted-average grant date fair value			$	4.55					$	—
Time-based RSUs
Granted			4,205,000						—
Weighted-average grant date fair value			$	17.22					$	—

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- References

No definition available.

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- Definition

Tabular disclosure of cost recognized for award under share-based payment arrangement by plan. Includes, but is not limited to, related tax benefit.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(1)
-URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901

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- Definition

Tabular disclosure of activity for award under share-based payment arrangement. Includes, but is not limited to, outstanding award at beginning and end of year, granted, exercised, forfeited, and weighted-average grant date fair value.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (e)
-URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)(2)
-URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (d)
-URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901

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