XML 172 R79.htm IDEA: XBRL DOCUMENT v3.19.3.a.u2
Property, plant and equipment (Details) - USD ($)
$ in Millions
 12 Months Ended
Dec. 31, 2019
Dec. 31, 2018
Dec. 31, 2017
Jan. 01, 2019
Reconciliation of changes in property, plant and equipment [abstract]        
Property, plant and equipment, beginning balance [1],[2] $ 2,800      
Depreciation charge (267) $ (239) $ (215)  
Impairment charge (8) (2) 0  
Property, plant and equipment, ending balance [1],[2] 3,113 2,800    
Commitments for purchases of property, plant & equipment 212 93    
Right-of-use assets 324 [1],[2] 79 [1],[2]   $ 279
Capitalized borrowing costs   1    
Gross carrying amount [member]        
Reconciliation of changes in property, plant and equipment [abstract]        
Property, plant and equipment, beginning balance 4,890 4,448    
Additions 607 524    
Impact of business combinations 1 1    
Disposals and derecognitions (179) (87)    
Transfers with former parent 35 163    
Reclassification to right-of-use assets   (86)    
Reclassifications for assets placed in service 0      
Other reclassifications (27)      
Currency translation effects (5) (73)    
Property, plant and equipment, ending balance 5,322 4,890 4,448  
Gross carrying amount [member] | Changes in net current assets and other operating cash flow items [member]        
Reconciliation of changes in property, plant and equipment [abstract]        
Additions 56      
Accumulated depreciation and amortisation [member]        
Reconciliation of changes in property, plant and equipment [abstract]        
Property, plant and equipment, beginning balance (2,090) (1,888)    
Depreciation charge (267) (239)    
Impairment charge (8) (2)    
Disposals and derecognitions 165 87    
Transfers with former parent 17 91    
Reclassification to right-of-use assets   7    
Other reclassifications 7      
Currency translation effects 1 36    
Property, plant and equipment, ending balance (2,209) (2,090) (1,888)  
Land [member]        
Reconciliation of changes in property, plant and equipment [abstract]        
Property, plant and equipment, beginning balance 53      
Property, plant and equipment, ending balance 33 53    
Land [member] | Gross carrying amount [member]        
Reconciliation of changes in property, plant and equipment [abstract]        
Property, plant and equipment, beginning balance 60 53    
Transfers with former parent   10    
Other reclassifications (27)      
Currency translation effects   (3)    
Property, plant and equipment, ending balance 33 60 53  
Land [member] | Accumulated depreciation and amortisation [member]        
Reconciliation of changes in property, plant and equipment [abstract]        
Property, plant and equipment, beginning balance (7) (3)    
Transfers with former parent   4    
Other reclassifications 7      
Property, plant and equipment, ending balance 0 (7) (3)  
Buildings [member]        
Reconciliation of changes in property, plant and equipment [abstract]        
Property, plant and equipment, beginning balance 969      
Property, plant and equipment, ending balance 1,010 969    
Buildings [member] | Gross carrying amount [member]        
Reconciliation of changes in property, plant and equipment [abstract]        
Property, plant and equipment, beginning balance 1,527 1,386    
Additions 11 4    
Disposals and derecognitions (17) (16)    
Transfers with former parent 4 252    
Reclassification to right-of-use assets   (86)    
Reclassifications for assets placed in service 104      
Currency translation effects (1) (13)    
Property, plant and equipment, ending balance 1,628 1,527 1,386  
Buildings [member] | Accumulated depreciation and amortisation [member]        
Reconciliation of changes in property, plant and equipment [abstract]        
Property, plant and equipment, beginning balance (558) (447)    
Depreciation charge (73) (70)    
Disposals and derecognitions 14 15    
Transfers with former parent 2 69    
Reclassification to right-of-use assets   7    
Currency translation effects 1 6    
Property, plant and equipment, ending balance (618) (558) (447)  
Construction in progress [member]        
Reconciliation of changes in property, plant and equipment [abstract]        
Property, plant and equipment, beginning balance 650      
Property, plant and equipment, ending balance 747 650    
Construction in progress [member] | Gross carrying amount [member]        
Reconciliation of changes in property, plant and equipment [abstract]        
Property, plant and equipment, beginning balance 657 503    
Additions 514 468    
Disposals and derecognitions (1)      
Transfers with former parent 2 (302)    
Reclassifications for assets placed in service (417)      
Currency translation effects   (12)    
Property, plant and equipment, ending balance 755 657 503  
Construction in progress [member] | Accumulated depreciation and amortisation [member]        
Reconciliation of changes in property, plant and equipment [abstract]        
Property, plant and equipment, beginning balance (7)      
Impairment charge (1) (1)    
Transfers with former parent   6    
Property, plant and equipment, ending balance (8) (7)    
Machinery and other equipment [member]        
Reconciliation of changes in property, plant and equipment [abstract]        
Property, plant and equipment, beginning balance 1,128      
Property, plant and equipment, ending balance 1,323 1,128    
Machinery and other equipment [member] | Gross carrying amount [member]        
Reconciliation of changes in property, plant and equipment [abstract]        
Property, plant and equipment, beginning balance 2,646 2,506    
Additions 82 52    
Impact of business combinations 1 1    
Disposals and derecognitions (161) (71)    
Transfers with former parent 29 203    
Reclassifications for assets placed in service 313      
Currency translation effects (4) (45)    
Property, plant and equipment, ending balance 2,906 2,646 2,506  
Machinery and other equipment [member] | Accumulated depreciation and amortisation [member]        
Reconciliation of changes in property, plant and equipment [abstract]        
Property, plant and equipment, beginning balance (1,518) (1,438)    
Depreciation charge (194) (169)    
Impairment charge (7) (1)    
Disposals and derecognitions 151 72    
Transfers with former parent 15 12    
Currency translation effects   30    
Property, plant and equipment, ending balance $ (1,583) $ (1,518) $ (1,438)  
[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.