XML 32 R21.htm IDEA: XBRL DOCUMENT v3.25.3
OTHER EXPENSE, NET
 9 Months Ended
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)2025202420252024
Acquired IPR&D costs$81 $15 $110 $18 
Acquisition-related transaction costs2 2 5 3 
Litigation and other matters, net of insurance recoveries and restitutions35 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.