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RESTRUCTURING, INTEGRATION AND SEPARATION COSTS | 6 Months Ended
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Jun. 30, 2025
Restructuring and Related Activities [Abstract] |
RESTRUCTURING, INTEGRATION AND SEPARATION COSTS | RESTRUCTURING, INTEGRATION AND SEPARATION COSTS Restructuring and Integration Costs The Company evaluates opportunities to improve its operating results and implement 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 $32 million and $23 million of restructuring and integration costs during the six months ended June 30, 2025 and 2024, respectively. Separation Costs and Separation-related Costs The Company has incurred, and will incur, costs associated with activities relating to the B+L Separation. These B+L Separation activities include separating the Bausch + Lomb business from the remainder of the Company. Separation costs are incremental costs directly related to the B+L Separation and include, but are not limited to legal, audit and advisory fees. Separation costs included in Restructuring, integration and separation costs for the six months ended June 30, 2025 and 2024 are not material. The Company has incurred, and expects to continue to incur, incremental costs with respect to the B+L Separation. These separation-related costs include, but are not limited to rebranding costs, advisory fees and costs associated with facility relocation and/or modification. Included in Selling, general and administrative expenses for the six months ended June 30, 2025 and 2024 are separation-related costs of $7 million and $8 million, respectively. The extent and timing of future charges of these costs to complete the B+L Separation cannot be reasonably estimated at this time and could be material.

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