XML 144 R129.htm IDEA: XBRL DOCUMENT
v3.24.0.1

INCOME TAXES - Narrative (Details) € in Millions, $ in Millions, $ in Millions |  |  | 12 Months Ended |
--- | --- | --- | --- | ---
Nov. 08, 2022 EUR (€) | Aug. 08, 2017 USD ($) | Dec. 31, 2023 USD ($) subsidiary | Dec. 31, 2023 CAD ($) subsidiary | Dec. 31, 2022 USD ($) | Dec. 31, 2023 CAD ($)
Income Tax [Line Items] |  |  |  |  |  |
Valuation allowance against deferred tax assets |  |  | $ 2,254 |  | $ 2,023 |
Unrecognized tax benefits including interest and penalties |  |  | 918 |  | 881 |
Portion of unrecognized tax benefits, if recognized, would affect the Company's effective tax rate |  |  | 414 |  | 384 |
Unrecognized tax benefits, net increase for tax positions of current year |  |  | 6 |  | 156 |
Unrecognized tax benefits, net increase for tax positions of prior years |  |  | 31 |  |  |
Unrecognized tax benefits, net decrease for tax positions of prior years |  |  |  |  | 203 |
Accrued interest and penalties related to unrecognized tax benefits |  |  | 51 |  | 32 |
Net increase (decrease) recognized in interest and penalties |  |  | $ 19 |  | (9) |
Number of subsidiaries file federal income tax returns in Canada, U.S., and other foreign jurisdictions (or more) | subsidiary |  |  | 1 | 1 |  |
Estimate of possible loss, income tax examination (up to) |  |  | $ 2,100 |  |  |
Possible decrease in unrecognized tax benefits realized in next twelve months |  |  | 30 |  |  |
Tax Year 2013 |  |  |  |  |  |
Income Tax [Line Items] |  |  |  |  |  |
Estimate of possible loss, income tax examination (up to) |  |  |  | $ 90 |  |
Canadian Federal and Provincial |  |  |  |  |  |
Income Tax [Line Items] |  |  |  |  |  |
Increase (decrease) in valuation allowance |  |  | 231 |  | (199) |
Accumulated losses available for federal and provincial purposes |  |  | 6,579 |  | 5,878 |
Unclaimed investment tax credits and research and development credits |  |  | 28 |  | 27 |
Canadian Federal and Provincial | BHCI And Bausch + Lomb Corporate Canada |  |  |  |  |  |
Income Tax [Line Items] |  |  |  |  |  |
Valuation allowance against deferred tax assets |  |  | 2,045 |  |  |
Canadian Federal and Provincial | BHCI |  |  |  |  |  |
Income Tax [Line Items] |  |  |  |  |  |
Valuation allowance against deferred tax assets |  |  |  |  | 1,869 |
Canadian Federal and Provincial | Pooled Scientific Research and Experimental Development |  |  |  |  |  |
Income Tax [Line Items] |  |  |  |  |  |
Tax credit carryforward |  |  | 192 |  | 188 |
United States - Federal |  |  |  |  |  |
Income Tax [Line Items] |  |  |  |  |  |
Accumulated losses available for federal and provincial purposes |  |  | 491 |  | 241 |
Unclaimed investment tax credits and research and development credits |  |  | 31 |  | 75 |
Ireland | Revenue Commissioners, Ireland |  |  |  |  |  |
Income Tax [Line Items] |  |  |  |  |  |
Accumulated losses available for federal and provincial purposes |  |  | $ 12,164 |  | $ 10,691 |
Ireland | Australian Taxation Office |  |  |  |  |  |
Income Tax [Line Items] |  |  |  |  |  |
Estimate of possible loss, income tax examination (up to) |  | $ 117 |  |  |  |
Ireland | Tax Year 2012 | Canada Revenue Agency |  |  |  |  |  |
Income Tax [Line Items] |  |  |  |  |  |
Estimate of possible loss, income tax examination (up to) |  |  |  | $ 85 |  |
Ireland | Tax Year 2015 | Canada Revenue Agency |  |  |  |  |  |
Income Tax [Line Items] |  |  |  |  |  |
Reduction in NOLs |  |  |  |  |  | $ 21
Ireland | Tax Year 2016 | Canada Revenue Agency |  |  |  |  |  |
Income Tax [Line Items] |  |  |  |  |  |
Reduction in NOLs |  |  |  |  |  | 23
Ireland | Tax Year 2017 | Canada Revenue Agency |  |  |  |  |  |
Income Tax [Line Items] |  |  |  |  |  |
Reduction in NOLs |  |  |  |  |  | 26
Ireland | Tax Year 2018 | Canada Revenue Agency |  |  |  |  |  |
Income Tax [Line Items] |  |  |  |  |  |
Reduction in NOLs |  |  |  |  |  | $ 15
Luxembourg | Tax Year 2018 and 2019 |  |  |  |  |  |
Income Tax [Line Items] |  |  |  |  |  |
Estimate of possible loss, income tax examination (up to) | € | € 271.7 |  |  |  |  |

X
- Definition Represents the details pertaining to accumulated losses available for federal and provincial purposes. + References No definition available. + Details
Name: | bhc_AccumulatedLossesAvailableForFederalPurposes
Namespace Prefix: | bhc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition -- None. No documentation exists for this element. -- + References No definition available. + Details
Name: | bhc_IncomeTaxLineItems
Namespace Prefix: | bhc_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Income Tax, Number Of Subsidiaries File Federal Income Tax Returns + References No definition available. + Details
Name: | bhc_IncomeTaxNumberOfSubsidiariesFileFederalIncomeTaxReturns
Namespace Prefix: | bhc_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of unclaimed tax credits and research and development credits. + References No definition available. + Details
Name: | bhc_UnclaimedTaxCreditsAndResearchAndDevelopmentCredits
Namespace Prefix: | bhc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The gross amount of unrecognized tax benefits including interest and penalties pertaining to uncertain tax positions taken in tax returns as of the balance sheet date. + References No definition available. + Details
Name: | bhc_UnrecognizedTaxBenefitsIncludingInterestAndPenalties
Namespace Prefix: | bhc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Unrecognized Tax Benefits, Net Decrease Resulting From Prior Period Tax Positions + References No definition available. + Details
Name: | bhc_UnrecognizedTaxBenefitsNetDecreaseResultingFromPriorPeriodTaxPositions
Namespace Prefix: | bhc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Unrecognized Tax Benefits, Net Increase Resulting from Current Period Tax Positions + References No definition available. + Details
Name: | bhc_UnrecognizedTaxBenefitsNetIncreaseResultingFromCurrentPeriodTaxPositions
Namespace Prefix: | bhc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Unrecognized Tax Benefits, Net Increase Resulting From Prior Period Tax Positions + References No definition available. + Details
Name: | bhc_UnrecognizedTaxBenefitsNetIncreaseResultingFromPriorPeriodTaxPositions
Namespace Prefix: | bhc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of decrease reasonably possible in the next twelve months for the unrecognized tax benefit. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (d)(3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-15 + Details
Name: | us-gaap_DecreaseInUnrecognizedTaxBenefitsIsReasonablyPossible
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2 + Details
Name: | us-gaap_DeferredTaxAssetsValuationAllowance
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Estimated amount of loss resulting from an adverse tax position. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (d)(3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-15 + Details
Name: | us-gaap_IncomeTaxExaminationEstimateOfPossibleLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount the liability recorded for the income tax examination increased or decreased in the current year/accounting period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15A -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-15A + Details
Name: | us-gaap_IncomeTaxExaminationIncreaseDecreaseInLiabilityFromPriorYear
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of the tax credit carryforward, before tax effects, available to reduce future taxable income under enacted tax laws. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-3 + Details
Name: | us-gaap_TaxCreditCarryforwardAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount accrued for interest on an underpayment of income taxes and penalties related to a tax position claimed or expected to be claimed in the tax return. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-15 + Details
Name: | us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccrued
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of expense for interest on an underpayment of income taxes and penalties related to a tax position claimed or expected to be claimed in the tax return. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-15 + Details
Name: | us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The total amount of unrecognized tax benefits that, if recognized, would affect the effective tax rate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15A -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-15A + Details
Name: | us-gaap_UnrecognizedTaxBenefitsThatWouldImpactEffectiveTaxRate
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of increase (decrease) in the valuation allowance for a specified deferred tax asset. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2 + Details
Name: | us-gaap_ValuationAllowanceDeferredTaxAssetChangeInAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | us-gaap_TaxPeriodAxis=us-gaap_TaxYear2013Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=bhc_ForeignCountryStateAndLocalMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_CounterpartyNameAxis=bhc_BHCIAndBauschLombCorporateCanadaMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_CounterpartyNameAxis=bhc_BHCIMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ValuationAllowanceByDeferredTaxAssetAxis=bhc_PooledScientificResearchAndExperimentalDevelopmentExpendituresMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=us-gaap_DomesticCountryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=us-gaap_ForeignCountryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityNameAxis=us-gaap_RevenueCommissionersIrelandMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityNameAxis=us-gaap_AustralianTaxationOfficeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TaxPeriodAxis=us-gaap_TaxYear2012Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityNameAxis=us-gaap_CanadaRevenueAgencyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TaxPeriodAxis=us-gaap_TaxYear2015Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TaxPeriodAxis=us-gaap_TaxYear2016Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TaxPeriodAxis=us-gaap_TaxYear2017Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TaxPeriodAxis=us-gaap_TaxYear2018Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=us-gaap_LuxembourgInlandRevenueMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TaxPeriodAxis=bhc_TaxYear2018And2019Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |