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Selected accounting policies - Additional information (Details) - USD ($) $ in Millions |  | 6 Months Ended | 12 Months Ended |  |
--- | --- | --- | --- | --- | ---
Jul. 01, 2019 | Dec. 31, 2019 | Jun. 30, 2019 | Dec. 31, 2019 | Jan. 01, 2019 | Dec. 31, 2018
Disclosure of expected impact of initial application of new standards or interpretations [line items] |  |  |  |  |  |  |  |  |  |
Cash flow projection period |  |  |  |  |  | 5 years |  |  |  |
Right-of-use assets |  |  | $ 324 | [1],[2] |  | $ 324 | [1],[2] | $ 279 | $ 79 | [1],[2]
Lease liabilities | [1],[2] |  | 280 |  |  | 280 |  |  | 89 |
Financial debts |  |  | (261) |  |  | (261) |  |  | (47) |
Property, plant & equipment | [1],[2] |  | (3,113) |  |  | (3,113) |  |  | $ (2,800) |
Technology-based intangible asset, SAP ERP [member] |  |  |  |  |  |  |  |  |  |
Disclosure of expected impact of initial application of new standards or interpretations [line items] |  |  |  |  |  |  |  |  |  |
Amortisation decrease due to change in useful life |  |  | 5 |  |  |  |  |  |  |
Amortisation decrease due to change in useful life, annual amount |  |  | $ 10 |  |  | $ 10 |  |  |  |
Finite-lived intangible asset, useful life |  | 10 years |  |  | 7 years |  |  |  |  |
Bottom of range [member] | Other intangible assets (including software) [member] |  |  |  |  |  |  |  |  |  |
Disclosure of expected impact of initial application of new standards or interpretations [line items] |  |  |  |  |  |  |  |  |  |
Finite-lived intangible asset, useful life |  |  | 3 years |  | 3 years | 3 years |  |  |  |
Top of range [member] | Other intangible assets (including software) [member] |  |  |  |  |  |  |  |  |  |
Disclosure of expected impact of initial application of new standards or interpretations [line items] |  |  |  |  |  |  |  |  |  |
Finite-lived intangible asset, useful life |  |  | 10 years |  | 7 years | 10 years |  |  |  |
[1] | Alcon adopted IFRS 16, Leases as of January 1, 2019 using the modified retrospective approach as described in Notes 3 and 16 to these Consolidated Financial Statements. Under the modified retrospective approach, comparative information was not restated.
[2] | The December 31, 2018 balances previously reported for a finance lease liability and corresponding asset of $89 million and $79 million, respectively, have been reclassified from "Non-current financial debts" and "Property, Plant, & Equipment" to "Non-current lease liabilities" and "Right-of-use assets", respectively.

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