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Legal Settlements and Loss Contingencies
12 Months Ended
Dec. 31, 2019
Legal Settlements and Loss Contingencies
NOTE 11—Legal settlements and loss contingencies:
Legal settlements and loss contingencies for 2019 amounted to an
expense
 
of $1,178 million, compared to
 an inc
ome
 of $1,208 
million and an expense of $500 million in 2018 and 2017, respectively. The expense in 2019 w
as
mainly related to an estimated provision recorded in connection with
settlement of
the remaining opioid cases. The 2018 income primarily consisted of the working capital adjustment with Allergan, the Rimsa settlement and reversal of the reserve recorded in the second quarter of 2017 with respect to the carvedilol patent litigation.
As of December 31, 2019 and 2018, accrued amounts for legal settlements and loss contingencies of $1,580 million and $562 million, respectively,
we
re recorded in accrued expenses.