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OTHER EXPENSE, NET | 9 Months Ended
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Sep. 30, 2025
Other Income and Expenses [Abstract] |
OTHER EXPENSE, NET | OTHER EXPENSE, NET Other expense, net consists of:
|  | Three Months Ended September 30, |  | Nine Months Ended September 30,
(in millions) |  | 2025 |  | 2024 |  | 2025 |  | 2024
Acquired IPR&D costs |  | $ | 81 |  |  | $ | 15 |  |  | $ | 110 |  |  | $ | 18 |
Acquisition-related transaction costs |  | 2 |  |  | 2 |  |  | 5 |  |  | 3 |
Litigation and other matters, net of insurance recoveries and restitutions |  | 35 |  |  | 188 |  |  | 40 |  |  | 215 |
Acquisition-related contingent consideration |  | (32) |  |  | 25 |  |  | (72) |  |  | 19 |
Gain on sale of assets, net |  | (6) |  |  | (5) |  |  | (6) |  |  | (10) |
|  | $ | 80 |  |  | $ | 225 |  |  | $ | 77 |  |  | $ | 245 |
Acquired IPR&D costs are primarily related to the DURECT acquisition and certain Bausch + Lomb acquisitions. Litigation and other matters, net of insurance recoveries and restitutions primarily relates to adjustments to provisions for certain legal matters. Litigation and other matters, net of insurance recoveries and restitutions for the nine months ended September 30, 2025, also includes restitution received in connection with a certain legal matter. Acquisition-related contingent consideration reflects changes in: (i) the estimated amount and timing of projected cash flows of certain products and (ii) the timing of regulatory approval of certain pipeline products in 2025 and in 2024 includes other adjustments of $18 million related to certain branded products.

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- Definition The entire disclosure for other income or other expense items (both operating and nonoperating). Sources of nonoperating income or nonoperating expense that may be disclosed, include amounts earned from dividends, interest on securities, profits (losses) on securities, net and miscellaneous other income or income deductions. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 720 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/720/tableOfContent Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name Accounting Standards Codification -Topic 610 -Publisher FASB -URI https://asc.fasb.org/610/tableOfContent + Details
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