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OTHER EXPENSE, NET
12 Months Ended
Dec. 31, 2022
Other Income and Expenses [Abstract]  
OTHER EXPENSE, NET OTHER EXPENSE, NET
Other expense, net for the years 2022, 2021 and 2020 consists of:
(in millions)202220212020
Litigation and other matters$$356 $422 
Acquired in-process research and development costs32 
Net gain on sale of assets(5)(2)(1)
Acquisition-related contingent consideration29 11 48 
Other, net— 
Other expense, net$35 $373 $502 
In 2021, Litigation and other matters of $356 million includes adjustments related to the Glumetza Antitrust Litigation, partially offset by insurance recoveries related to certain litigation matters. In 2020, Litigation and other matters of $422 million includes net charges related to the U.S. Securities Litigation, the SEC Investigation and the Canadian Securities Litigation and related opt-outs. In 2020, Litigation and other matters also includes an insurance recovery related to a certain litigation matter. Certain of these matters and other significant matters are discussed in further detail in Note 20, “LEGAL PROCEEDINGS”.
Net gain on sales of assets includes $25 million related to the achievement of a milestone related to a certain product and a $26 million loss upon completion of the Amoun Sale during 2021.
In 2020, Acquired in-process research and development costs of $32 million, primarily consist of costs associated with the upfront payments to enter into certain exclusive licensing agreements.