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Segment Information (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2019
Operating Segments [Abstract] |
Disclosure of operating segments | Segmentation - Consolidated income statements
| Surgical |  | Vision Care |  | Company
($ millions) | 2019 |  |  | 2018 |  |  | 2019 |  |  | 2018 |  |  | 2019 |  |  | 2018 |
Net sales to third parties | 4,174 |  |  | 3,999 |  |  | 3,188 |  |  | 3,150 |  |  | 7,362 |  |  | 7,149 |
Sales to former parent | — |  |  | 2 |  |  | — |  |  | 2 |  |  | — |  |  | 4 |
Other revenues | — |  |  | — |  |  | 146 |  |  | — |  |  | 146 |  |  | — |
Net sales and other revenues | 4,174 |  |  | 4,001 |  |  | 3,334 |  |  | 3,152 |  |  | 7,508 |  |  | 7,153 |
Segment contribution(1) | 923 |  |  | 813 |  |  | 563 |  |  | 594 |  |  | 1,486 |  |  | 1,407 |
Amortization of intangible assets |  |  |  |  |  |  |  |  | (1,084 | ) |  | (1,019 | )
Impairment charges on intangible assets |  |  |  |  |  |  |  |  | — |  |  | (378 | )
General & administration (corporate) |  |  |  |  |  |  |  |  | (243 | ) |  | (206 | )
Other (expense)/income, net |  |  |  |  |  |  |  |  | (346 | ) |  | (52 | )
Operating (loss) |  |  |  |  |  |  |  |  | (187 | ) |  | (248 | )
Interest expense |  |  |  |  |  |  |  |  | (113 | ) |  | (24 | )
Other financial income & expense |  |  |  |  |  |  |  |  | (32 | ) |  | (28 | )
(Loss) before taxes |  |  |  |  |  |  |  |  | (332 | ) |  | (300 | )
Included in segment contribution are:
| Surgical |  | Vision Care |  | Not allocated |  | Total
($ millions) | 2019 |  |  | 2018 |  |  | 2019 |  |  | 2018 |  |  | 2019 |  |  | 2018 |  |  | 2019 |  |  | 2018 |
Depreciation of property, plant & equipment | (112 | ) |  | (114 | ) |  | (155 | ) |  | (125 | ) |  | — |  |  | — |  |  | (267 | ) |  | (239 | )
Depreciation of right-of-use assets | (42 | ) |  | — |  |  | (24 | ) |  | — |  |  | — |  |  | — |  |  | (66 | ) |  | — |
Impairment charges on property, plant & equipment, net | (3 | ) |  | (1 | ) |  | (5 | ) |  | (1 | ) |  | — |  |  | — |  |  | (8 | ) |  | (2 | )
Equity-based compensation(2) | (55 | ) |  | (45 | ) |  | (44 | ) |  | (36 | ) |  | (15 | ) |  | (12 | ) |  | (114 | ) |  | (93 | )
(1) | The segment contribution corresponds to Net sales and Other revenues less Cost of net sales, Cost of other revenues, Selling, general & administration and Research & development attributable to segments, excluding amortization and impairments on intangible assets.
(2) | Equity-based compensation not allocated to segments in 2018 reflects an estimate of the allocation for corporate functions in the historical period based on 2019 actual percentages.
| Surgical |  | Vision Care |  | Company
($ millions) | 2018 |  |  | 2017 |  |  | 2018 |  |  | 2017 |  |  | 2018 |  |  | 2017 |
Net sales to third parties | 3,999 |  |  | 3,733 |  |  | 3,150 |  |  | 3,052 |  |  | 7,149 |  |  | 6,785 |
Sales to former parent | 2 |  |  | 3 |  |  | 2 |  |  | 1 |  |  | 4 |  |  | 4 |
Other revenues | — |  |  | — |  |  | — |  |  | 3 |  |  | — |  |  | 3 |
Net sales and other revenues | 4,001 |  |  | 3,736 |  |  | 3,152 |  |  | 3,056 |  |  | 7,153 |  |  | 6,792 |
Segment contribution(1) | 813 |  |  | 691 |  |  | 594 |  |  | 625 |  |  | 1,407 |  |  | 1,316 |
Amortization of intangible assets |  |  |  |  |  |  |  |  | (1,019 | ) |  | (1,033 | )
Impairment charges on intangible assets |  |  |  |  |  |  |  |  | (378 | ) |  | (57 | )
General & administration (corporate) |  |  |  |  |  |  |  |  | (206 | ) |  | (202 | )
Other (expense)/income, net |  |  |  |  |  |  |  |  | (52 | ) |  | (101 | )
Operating (loss) |  |  |  |  |  |  |  |  | (248 | ) |  | (77 | )
Interest expense |  |  |  |  |  |  |  |  | (24 | ) |  | (27 | )
Other financial income and expense |  |  |  |  |  |  |  |  | (28 | ) |  | (23 | )
(Loss) before taxes |  |  |  |  |  |  |  |  | (300 | ) |  | (127 | )
Included in segment contribution are:
| Surgical |  | Vision Care |  | Not allocated |  | Company
($ millions) | 2018 |  |  | 2017 |  |  | 2018 |  |  | 2017 |  |  | 2018 |  |  | 2017 |  |  | 2018 |  |  | 2017 |
Depreciation of property, plant & equipment | (114 | ) |  | (106 | ) |  | (125 | ) |  | (109 | ) |  | — |  |  | — |  |  | (239 | ) |  | (215 | )
Impairment charges on property, plant & equipment, net | (1 | ) |  | — |  |  | (1 | ) |  | — |  |  | — |  |  | — |  |  | (2 | ) |  | — |
Equity-based compensation(2) | (45 | ) |  | (34 | ) |  | (36 | ) |  | (27 | ) |  | (12 | ) |  | (10 | ) |  | (93 | ) |  | (71 | )
(1) | The segment contribution corresponds to Net sales and Other revenues less Cost of net sales, Cost of other revenues, Selling, general & administration and Research & development attributable to segments, excluding amortization and impairments on intangible assets.
(2) | Equity-based compensation not allocated to segments in 2018 and 2017 reflects an estimate of the allocation for corporate functions in the historical periods based on 2019 actual percentages.
Segmentation - Additional balance sheet disclosure
| Surgical |  | Vision Care |  | Not allocated(1) |  | Total
($ millions) | 2019 |  |  | 2018 |  |  | 2019 |  |  | 2018 |  |  | 2019 |  |  | 2018 |  |  | 2019 |  |  | 2018 |
Goodwill | 4,544 |  |  | 4,538 |  |  | 4,361 |  |  | 4,361 |  |  | — |  |  | — |  |  | 8,905 |  |  | 8,899 |
Intangible assets other than goodwill | 5,770 |  |  | 6,053 |  |  | 1,481 |  |  | 1,646 |  |  | 2,980 |  |  | 2,980 |  |  | 10,231 |  |  | 10,679 |
(1) Alcon brand name.
Disclosure of geographical areas | The following table shows the United States, International and countries that accounted for more than 5% of at least one of the respective Alcon totals, for net sales for the years ended December 31, 2019, 2018 and 2017, and for selected non-current assets at December 31, 2019, and 2018:
| Net sales(1) |  | Total of selected non-current assets(2)
($ millions unless indicated otherwise) | 2019 |  | 2018 |  | 2017 |  | 2019 |  | 2018
Country |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
United States | 3,055 |  |  | 41 | % |  | 2,942 |  |  | 41 | % |  | 2,800 |  |  | 41 | % |  | 10,559 |  |  | 47 | % |  | 10,056 |  |  | 45 | %
International | 4,307 |  |  | 59 | % |  | 4,207 |  |  | 59 | % |  | 3,985 |  |  | 59 | % |  | 12,014 |  |  | 53 | % |  | 12,401 |  |  | 55 | %
thereof: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Switzerland (country of domicile) | 56 |  |  | 1 | % |  | 57 |  |  | 1 | % |  | 57 |  |  | 1 | % |  | 10,486 |  |  | 46 | % |  | 11,166 |  |  | 50 | %
Japan | 656 |  |  | 9 | % |  | 593 |  |  | 8 | % |  | 561 |  |  | 8 | % |  | 66 |  |  | — | % |  | 12 |  |  | — | %
China | 377 |  |  | 5 | % |  | 341 |  |  | 5 | % |  | 279 |  |  | 4 | % |  | 18 |  |  | — | % |  | 2 |  |  | — | %
Other | 3,218 |  |  | 44 | % |  | 3,216 |  |  | 45 | % |  | 3,088 |  |  | 46 | % |  | 1,444 |  |  | 6 | % |  | 1,221 |  |  | 5 | %
Company total | 7,362 |  |  | 100 | % |  | 7,149 |  |  | 100 | % |  | 6,785 |  |  | 100 | % |  | 22,573 |  |  | 100 | % |  | 22,457 |  |  | 100 | %
(1) | Net sales from operations by location of third-party customer.
(2) Includes property, plant & equipment, right-of-use assets, goodwill and other intangible assets.
Disclosure of products and services | Net sales by segment
($ millions) | 2019 |  |  | 2018 |  |  | 2017 |
Surgical |  |  |  |  |  |  |  |
Implantables | 1,210 |  |  | 1,136 |  |  | 1,045 |
Consumables | 2,304 |  |  | 2,227 |  |  | 2,104 |
Equipment/other | 660 |  |  | 636 |  |  | 584 |
Total Surgical | 4,174 |  |  | 3,999 |  |  | 3,733 |
Vision Care |  |  |  |  |
Contact lenses | 1,969 |  |  | 1,928 |  |  | 1,836 |
Ocular health | 1,219 |  |  | 1,222 |  |  | 1,216 |
Total Vision Care | 3,188 |  |  | 3,150 |  |  | 3,052 |
Net sales to third parties | 7,362 |  |  | 7,149 |  |  | 6,785 |

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