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Segment Information (Tables) | 12 Months Ended
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Dec. 31, 2020
Operating Segments [Abstract] |
Disclosure of operating segments | Segmentation - Consolidated income statement
| Surgical |  | Vision Care |  | Company
($ millions) | 2020 |  | 2019 |  | 2020 |  | 2019 |  | 2020 |  | 2019
Net sales to third parties | 3,710 |  |  | 4,174 |  |  | 3,053 |  |  | 3,188 |  |  | 6,763 |  |  | 7,362 |
Other revenues | — |  |  | — |  |  | 70 |  |  | 146 |  |  | 70 |  |  | 146 |
Net sales and other revenue | 3,710 |  |  | 4,174 |  |  | 3,123 |  |  | 3,334 |  |  | 6,833 |  |  | 7,508 |
Segment contribution | 672 |  |  | 957 |  |  | 419 |  |  | 580 |  |  | 1,091 |  |  | 1,537 |
Amortization of intangible assets |  |  |  |  |  |  |  |  | (1,078) |  |  | (1,084) |
Impairment charges on intangible assets |  |  |  |  |  |  |  |  | (167) |  |  | — |
General & administration (corporate) |  |  |  |  |  |  |  |  | (232) |  |  | (216) |
Separation costs |  |  |  |  |  |  |  |  | (217) |  |  | (237) |
Spin readiness costs |  |  |  |  |  |  |  |  | — |  |  | (72) |
Transformation costs |  |  |  |  |  |  |  |  | (49) |  |  | (52) |
Fair value adjustments of contingent consideration liabilities |  |  |  |  |  |  |  |  | 63 |  |  | 75 |
Past service costs for post-employment benefit plan amendments |  |  |  |  |  |  |  |  | 154 |  |  | (2) |
Other |  |  |  |  |  |  |  |  | (47) |  |  | (136) |
Operating (loss) |  |  |  |  |  |  |  |  | (482) |  |  | (187) |
Interest expense |  |  |  |  |  |  |  |  | (124) |  |  | (113) |
Other financial income & expense |  |  |  |  |  |  |  |  | (29) |  |  | (32) |
(Loss) before taxes |  |  |  |  |  |  |  |  | (635) |  |  | (332) |
Included in segment contribution are:
| Surgical |  | Vision Care |  | Not allocated |  | Total
($ millions) | 2020 |  | 2019 |  | 2020 |  | 2019 |  | 2020 |  | 2019 |  | 2020 |  | 2019
Depreciation of property, plant & equipment | (122) |  |  | (112) |  |  | (171) |  |  | (155) |  |  | — |  |  | — |  |  | (293) |  |  | (267) |
Depreciation of right-of-use assets | (47) |  |  | (42) |  |  | (32) |  |  | (24) |  |  | — |  |  | — |  |  | (79) |  |  | (66) |
Impairment charges on property, plant & equipment, net | (6) |  |  | (3) |  |  | — |  |  | (5) |  |  | — |  |  | — |  |  | (6) |  |  | (8) |
Equity-based compensation | (55) |  |  | (55) |  |  | (45) |  |  | (44) |  |  | (13) |  |  | (15) |  |  | (113) |  |  | (114) |
| 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 | 957 |  |  | 846 |  |  | 580 |  |  | 600 |  |  | 1,537 |  |  | 1,446 |
Amortization of intangible assets |  |  |  |  |  |  |  |  | (1,084) |  |  | (1,019) |
Impairment charges on intangible assets |  |  |  |  |  |  |  |  | — |  |  | (378) |
General & administration (corporate) |  |  |  |  |  |  |  |  | (216) |  |  | (206) |
Separation costs |  |  |  |  |  |  |  |  | (237) |  |  | — |
Spin readiness costs |  |  |  |  |  |  |  |  | (72) |  |  | (32) |
Transformation costs |  |  |  |  |  |  |  |  | (52) |  |  | — |
Fair value adjustments of contingent consideration liabilities |  |  |  |  |  |  |  |  | 75 |  |  | 62 |
Past service costs for post-employment benefit plan amendments |  |  |  |  |  |  |  |  | (2) |  |  | (1) |
Other |  |  |  |  |  |  |  |  | (136) |  |  | (120) |
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 |  | Company
($ 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(1) | (55) |  |  | (45) |  |  | (44) |  |  | (36) |  |  | (15) |  |  | (12) |  |  | (114) |  |  | (93) |
(1)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.
Disclosure of products and services | Net sales by segment
($ millions) | 2020 |  | 2019 |  | 2018
Surgical |  |  |  |  |
Implantables | 1,126 |  |  | 1,210 |  |  | 1,136 |
Consumables | 1,952 |  |  | 2,304 |  |  | 2,227 |
Equipment/other | 632 |  |  | 660 |  |  | 636 |
Total Surgical | 3,710 |  |  | 4,174 |  |  | 3,999 |
Vision Care |  |  |  |  |
Contact lenses | 1,838 |  |  | 1,969 |  |  | 1,928 |
Ocular health | 1,215 |  |  | 1,219 |  |  | 1,222 |
Total Vision Care | 3,053 |  |  | 3,188 |  |  | 3,150 |
Net sales to third parties | 6,763 |  |  | 7,362 |  |  | 7,149 |
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, 2020, 2019 and 2018, and for selected non-current assets at December 31, 2020 and 2019:
| Net sales(2) |  | Total of selected non-current assets(3)
($ millions unless indicated otherwise)(1) | 2020 |  | 2019 |  | 2018 |  | 2020 |  | 2019
Country |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
United States | 2,975 |  |  | 44 | % |  | 3,055 |  |  | 41 | % |  | 2,942 |  |  | 41 | % |  | 10,309 |  |  | 47 | % |  | 10,559 |  |  | 47 | %
International | 3,788 |  |  | 56 | % |  | 4,307 |  |  | 59 | % |  | 4,207 |  |  | 59 | % |  | 11,476 |  |  | 53 | % |  | 12,014 |  |  | 53 | %
thereof: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Switzerland (country of domicile) | 55 |  |  | 1 | % |  | 56 |  |  | 1 | % |  | 57 |  |  | 1 | % |  | 9,737 |  |  | 45 | % |  | 10,486 |  |  | 46 | %
Japan | 650 |  |  | 10 | % |  | 656 |  |  | 9 | % |  | 593 |  |  | 8 | % |  | 63 |  |  | — | % |  | 66 |  |  | — | %
China | 383 |  |  | 6 | % |  | 377 |  |  | 5 | % |  | 341 |  |  | 5 | % |  | 16 |  |  | — | % |  | 18 |  |  | — | %
Other | 2,700 |  |  | 40 | % |  | 3,218 |  |  | 44 | % |  | 3,216 |  |  | 45 | % |  | 1,660 |  |  | 8 | % |  | 1,444 |  |  | 6 | %
Company total | 6,763 |  |  | 100 | % |  | 7,362 |  |  | 100 | % |  | 7,149 |  |  | 100 | % |  | 21,785 |  |  | 100 | % |  | 22,573 |  |  | 100 | %
(1)International percentages may not sum due to rounding (2)Net sales from operations by location of third-party customer. (3)Includes property, plant & equipment, right-of-use assets, goodwill and other intangible assets.

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