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RESTRUCTURING, INTEGRATION, SEPARATION AND IPO COSTS	12 Months Ended
RESTRUCTURING, INTEGRATION, SEPARATION AND IPO COSTS	Dec. 31, 2023
Restructuring and Related Activities [Abstract]
RESTRUCTURING, INTEGRATION, SEPARATION AND IPO COSTS	RESTRUCTURING, INTEGRATION, SEPARATION AND IPO COSTS Restructuring and integration costs The Company evaluates opportunities to improve its operating results and implements cost savings programs to streamline its operations and eliminate redundant processes and expenses. Restructuring and integration costs are expenses associated with the implementation of these cost savings programs and include expenses associated with: (i) reducing headcount, (ii) eliminating real estate costs associated with unused or under-utilized facilities and (iii) implementing contribution margin improvement and other cost reduction initiatives. The Company incurred $58 million, $30 million and $18 million of restructuring and integration-related costs during 2023, 2022 and 2021, respectively. Separation costs, Separation-related costs, IPO Costs and IPO-related Costs The Company has incurred, and will incur, costs associated with activities relating to the B+L Separation. In 2022 and 2021, the Company also incurred costs associated with activities relating to the Solta IPO, which was suspended in June 2022. These B+L Separation and Solta IPO activities include: (i) separating the Bausch + Lomb and Solta Medical businesses from the remainder of the Company, (ii) completing the B+L IPO and preparing for the suspended Solta IPO and (iii) the actions necessary for Bausch + Lomb to become an independent publicly traded entity. Separation and IPO costs are incremental costs directly related to the B+L Separation and the suspended Solta IPO and include, but are not limited to: (i) legal, audit and advisory fees, (ii) talent acquisition costs and (iii) costs associated with establishing a new board of directors and related board committees for Bausch + Lomb. Included in Restructuring, integration, separation and IPO costs for 2023, 2022 and 2021 are Separation and IPO costs of $4 million, $33 million and $32 million, respectively. The Company has also incurred, and expects to continue to incur with respect to the B+L Separation, separation-related and IPO-related costs which are incremental costs indirectly related to the B+L Separation and the suspended Solta IPO including, but are not limited to: (i) IT infrastructure and software licensing costs, (ii) rebranding costs and (iii) costs associated with facility relocation and/or modification. Included in Selling, general and administrative for 2023, 2022 and 2021 are Separation-related and IPO-related costs of $22 million, $94 million and $132 million, respectively. The extent and timing of future charges for these costs cannot be reasonably estimated at this time and could be material.