Reporting Unit, Impairment Test, Estimated Cash Flows, Discount Rate

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- Definition

Reporting Unit, Impairment Test, Estimated Cash Flows, Increase (Decrease) In Discount Rate

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- Definition

Reporting Unit, Impairment Test, Long-Term Growth Rate

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- Definition

Amount of write-down of assets recognized in the income statement. Includes, but is not limited to, losses from tangible assets, intangible assets and goodwill.

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For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the "benchmark" (or denominator) in the equation, this concept represents the concentration percentage derived from the division.

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Useful life of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.

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Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.

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Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

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Amount of accumulated impairment loss for an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

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Amount of loss from the write-down of an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

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Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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The amount of impairment loss recognized in the period resulting from the write-down of the carrying amount of a finite-lived intangible asset to fair value.

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Number of reporting units tested for impairment of goodwill. A reporting unit is an operating segment or one level below an operating segment.

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Percentage of fair value of reporting unit in excess of carrying amount.

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INTANGIBLE ASSETS AND GOODWILL - Narrative (Details)			2 Months Ended	3 Months Ended					12 Months Ended
INTANGIBLE ASSETS AND GOODWILL - Narrative (Details)	Oct. 01, 2022 USD ($)	Sep. 30, 2022 USD ($)	Jun. 30, 2022 USD ($) reporting_unit	Mar. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Sep. 30, 2022 USD ($)	Jun. 30, 2022 USD ($)	Mar. 31, 2022 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Goodwill [Line Items]
Asset impairments				$ 13,000,000				$ 8,000,000
Finite-lived intangible assets				3,854,000,000	$ 4,102,000,000				$ 4,102,000,000
Goodwill impairment									824,000,000
Goodwill				11,579,000,000	11,547,000,000				11,547,000,000	$ 12,457,000,000
Accumulated goodwill impairment charges				5,004,000,000
Bausch + Lomb
Goodwill [Line Items]
Number of reporting units \| reporting_unit			3
Salix
Goodwill [Line Items]
Goodwill impairment									0
Goodwill				3,159,000,000	$ 3,159,000,000				$ 3,159,000,000	$ 3,159,000,000
Dermatology Reporting Unit
Goodwill [Line Items]
Reporting unit, impairment test, long-term growth rate		1.00%	1.00%			1.00%	1.00%	1.00%
Reporting unit, impairment test, estimated cash flows, discount rate		10.50%	10.00%			10.50%	10.00%	9.00%
Fair value of reporting value, greater than its carrying value								2.00%
Goodwill impairment						$ 119,000,000	$ 83,000,000	$ 0
Reporting unit, impairment test, estimated cash flows, change in discount rate			1.00%				1.00%
Goodwill		$ 480,000,000				$ 480,000,000
Vision Care, Surgical and Ophthalmic Reporting Units \| Bausch + Lomb
Goodwill [Line Items]
Fair value of reporting value, greater than its carrying value			25.00%		25.00%		25.00%		25.00%
Goodwill impairment			$ 0		$ 0
Salix Reporting Unit
Goodwill [Line Items]
Reporting unit, impairment test, long-term growth rate		2.50%				2.50%
Fair value of reporting value, greater than its carrying value		5.00%				5.00%
Goodwill impairment						$ 0
Neurology and Other Reporting Unit
Goodwill [Line Items]
Reporting unit, impairment test, long-term growth rate					(2.50%)				(2.50%)
Reporting unit, impairment test, estimated cash flows, discount rate					10.25%				10.25%
Goodwill impairment	$ 622,000,000
Goodwill					$ 1,439,000,000				$ 1,439,000,000
Minimum \| Vision Care, Surgical and Ophthalmic Reporting Units \| Bausch + Lomb
Goodwill [Line Items]
Reporting unit, impairment test, long-term growth rate			2.00%		2.00%		2.00%		2.00%
Reporting unit, impairment test, estimated cash flows, discount rate			9.00%		9.50%		9.00%		9.50%
Minimum \| Salix Reporting Unit
Goodwill [Line Items]
Reporting unit, impairment test, estimated cash flows, discount rate		9.75%				9.75%
Maximum \| Vision Care, Surgical and Ophthalmic Reporting Units \| Bausch + Lomb
Goodwill [Line Items]
Reporting unit, impairment test, long-term growth rate			3.00%		3.00%		3.00%		3.00%
Reporting unit, impairment test, estimated cash flows, discount rate			11.50%		12.25%		11.50%		12.25%
Maximum \| Salix Reporting Unit
Goodwill [Line Items]
Reporting unit, impairment test, estimated cash flows, discount rate		10.00%				10.00%
Xifaxan Branded Products
Goodwill [Line Items]
Impairment of intangible assets		$ 0		0
Finite-lived intangible assets				$ 2,559,000,000
Finite lived intangible assets, useful life				57 months
Xifaxan Branded Products \| Salix \| Revenue from Contract with Customer, Segment Benchmark \| Product Concentration Risk
Goodwill [Line Items]
Concentration risk percentage				80.00%				80.00%
Trade Names No Longer Used
Goodwill [Line Items]
Impairment of intangible assets				$ 8,000,000
Discontinued Product Lines
Goodwill [Line Items]
Impairment of intangible assets				$ 5,000,000				$ 8,000,000