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INTANGIBLE ASSETS AND GOODWILL (Tables) | 6 Months Ended
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Jun. 30, 2025
Goodwill and Intangible Assets Disclosure [Abstract] |
Schedule of finite-lived intangible assets | The major components of intangible assets consist of:
|  | June 30, 2025 |  | December 31, 2024
(in millions) |  | Gross Carrying Amount |  | Accumulated Amortization and Impairments |  | Net Carrying Amount |  | Gross Carrying Amount |  | Accumulated Amortization and Impairments |  | Net Carrying Amount
Finite-lived intangible assets: |  |  |  |  |  |  |  |  |  |  |  |
Product brands |  | $ | 22,517 |  |  | $ | (19,555) |  |  | $ | 2,962 |  |  | $ | 22,446 |  |  | $ | (19,026) |  |  | $ | 3,420 |
Corporate brands |  | 1,002 |  |  | (750) |  |  | 252 |  |  | 988 |  |  | (701) |  |  | 287 |
Product rights/patents |  | 3,271 |  |  | (3,250) |  |  | 21 |  |  | 3,255 |  |  | (3,224) |  |  | 31 |
Partner relationships, technology and other |  | 394 |  |  | (380) |  |  | 14 |  |  | 370 |  |  | (355) |  |  | 15 |
Total finite-lived intangible assets |  | 27,184 |  |  | (23,935) |  |  | 3,249 |  |  | 27,059 |  |  | (23,306) |  |  | 3,753 |
Acquired in-process research and development |  | 100 |  |  | — |  |  | 100 |  |  | 100 |  |  | — |  |  | 100 |
B&L Trademark |  | 1,698 |  |  | — |  |  | 1,698 |  |  | 1,698 |  |  | — |  |  | 1,698 |
|  | $ | 28,982 |  |  | $ | (23,935) |  |  | $ | 5,047 |  |  | $ | 28,857 |  |  | $ | (23,306) |  |  | $ | 5,551 |
Schedule of indefinite-lived intangible assets | The major components of intangible assets consist of:
|  | June 30, 2025 |  | December 31, 2024
(in millions) |  | Gross Carrying Amount |  | Accumulated Amortization and Impairments |  | Net Carrying Amount |  | Gross Carrying Amount |  | Accumulated Amortization and Impairments |  | Net Carrying Amount
Finite-lived intangible assets: |  |  |  |  |  |  |  |  |  |  |  |
Product brands |  | $ | 22,517 |  |  | $ | (19,555) |  |  | $ | 2,962 |  |  | $ | 22,446 |  |  | $ | (19,026) |  |  | $ | 3,420 |
Corporate brands |  | 1,002 |  |  | (750) |  |  | 252 |  |  | 988 |  |  | (701) |  |  | 287 |
Product rights/patents |  | 3,271 |  |  | (3,250) |  |  | 21 |  |  | 3,255 |  |  | (3,224) |  |  | 31 |
Partner relationships, technology and other |  | 394 |  |  | (380) |  |  | 14 |  |  | 370 |  |  | (355) |  |  | 15 |
Total finite-lived intangible assets |  | 27,184 |  |  | (23,935) |  |  | 3,249 |  |  | 27,059 |  |  | (23,306) |  |  | 3,753 |
Acquired in-process research and development |  | 100 |  |  | — |  |  | 100 |  |  | 100 |  |  | — |  |  | 100 |
B&L Trademark |  | 1,698 |  |  | — |  |  | 1,698 |  |  | 1,698 |  |  | — |  |  | 1,698 |
|  | $ | 28,982 |  |  | $ | (23,935) |  |  | $ | 5,047 |  |  | $ | 28,857 |  |  | $ | (23,306) |  |  | $ | 5,551 |
Schedule of estimated aggregate amortization expense for each of the five succeeding years | Estimated amortization expense of finite-lived intangible assets for the remainder of 2025 and each of the five succeeding years ending December 31 and thereafter is as follows:
(in millions) |  | Remainder of 2025 |  | 2026 |  | 2027 |  | 2028 |  | 2029 |  | 2030 |  | Thereafter |  | Total |
Amortization |  | $ | 478 |  |  | $ | 875 |  |  | $ | 838 |  |  | $ | 240 |  |  | $ | 224 |  |  | $ | 219 |  |  | $ | 375 |  |  | $ | 3,249 |  |
Schedule of changes in the carrying amount of goodwill | The changes in the carrying amounts of goodwill during the six months ended June 30, 2025 and the year ended December 31, 2024 were as follows:
(in millions) |  | Salix |  | International |  |  |  | Solta Medical |  | Diversified |  | Bausch + Lomb |  | Total
Balance, January 1, 2024 |  | $ | 3,159 |  |  | $ | 862 |  |  |  |  | $ | 115 |  |  | $ | 1,733 |  |  | $ | 5,314 |  |  | $ | 11,183 |
Additions |  | — |  |  | — |  |  |  |  | — |  |  | — |  |  | 29 |  |  | 29 |
Foreign exchange and other |  | — |  |  | (70) |  |  |  |  | — |  |  | 26 |  |  | (81) |  |  | (125) |
Balance, December 31, 2024 |  | 3,159 |  |  | 792 |  |  |  |  | 115 |  |  | 1,759 |  |  | 5,262 |  |  | 11,087 |
Foreign exchange and other |  | — |  |  | 100 |  |  |  |  | — |  |  | (33) |  |  | 144 |  |  | 211 |
Balance, June 30, 2025 |  | $ | 3,159 |  |  | $ | 892 |  |  |  |  | $ | 115 |  |  | $ | 1,726 |  |  | $ | 5,406 |  |  | $ | 11,298 |

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