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Goodwill and intangible assets (Tables)
12 Months Ended
Dec. 31, 2020
Intangible Assets [Abstract]  
Summary of movements of goodwill and intangible assets
The following table summarizes the movements of goodwill and other intangible assets in 2020:
 Intangible assets other than goodwill
($ millions)GoodwillAlcon brand nameAcquired research & developmentTechnologiesCurrently marketed productsMarketing know-howOther intangible assets (including software)Total
Cost
January 1, 20208,905 2,980 728 5,369 4,440 5,960 611 20,088 
Additions— — — — — 118 120 
Disposals and derecognitions(1)
— — (3)— — — (173)(176)
December 31, 20208,905 2,980 727 5,369 4,440 5,960 556 20,032 
Accumulated amortization
January 1, 2020  (3)(4,692)(2,842)(2,146)(174)(9,857)
Amortization charge— — — (507)(249)(238)(84)(1,078)
Disposals and derecognitions(1)
— — — — — 164 167 
Impairment charges— — — — (106)— (61)(167)
December 31, 2020   (5,199)(3,197)(2,384)(155)(10,935)
Net book value at December 31, 20208,905 2,980 727 170 1,243 3,576 401 9,097 
(1)     Derecognitions of assets that are no longer used or being developed and are not considered to have a significant disposal value or other alternative use.
The following table summarizes the allocation of the net book values of goodwill and other intangible assets by reportable segment at December 31, 2020:
Intangible assets other than goodwill
($ millions)GoodwillAlcon
brand
name
Acquired
research &
development
TechnologiesCurrently
marketed
products
Marketing
know-how
Other
intangible
assets
(including
software)
Total
Surgical4,544 — 723 170 247 3,576 237 4,953 
Vision Care4,361 — — 996 — 164 1,164 
Not allocated to segments— 2,980 — — — — — 2,980 
Net book value at December 31, 20208,905 2,980 727 170 1,243 3,576 401 9,097 
The following table summarizes the movements of goodwill and other intangible assets in 2019:
Intangible assets other than goodwill
($ millions)GoodwillAlcon brand nameAcquired research & developmentTechnologiesCurrently marketed productsMarketing know-howOther intangible assets (including software)Total
Cost
January 1, 20198,899 2,980 249 5,369 4,440 5,960 494 19,492 
Impact of business combinations— 505 — — — — 505 
Additions— — — — — 125 132 
Reclassifications— — (33)— — — 33 — 
Disposals and derecognitions(1)
— — — — — — (41)(41)
December 31, 20198,905 2,980 728 5,369 4,440 5,960 611 20,088 
Accumulated amortization
January 1, 2019— — (3)(4,184)(2,592)(1,906)(128)(8,813)
Amortization charge— — — (508)(250)(240)(86)(1,084)
Disposals and derecognitions (1)
— — — — — — 40 40 
December 31, 2019  (3)(4,692)(2,842)(2,146)(174)(9,857)
Net book value at December 31, 20198,905 2,980 725 677 1,598 3,814 437 10,231 
(1)     Derecognitions of assets that are no longer used or being developed and are not considered to have a significant disposal value or other alternative use.
The following table summarizes the allocation of the net book values of goodwill and other intangible assets by reportable segment at December 31, 2019:
Intangible assets other than goodwill
($ millions)GoodwillAlcon
brand
name
Acquired
research &
development
TechnologiesCurrently
marketed
products
Marketing
know-how
Other
intangible
assets
(including
software)
Total
Surgical4,544 — 721 677 374 3,814 184 5,770 
Vision Care4,361 — — 1,224 — 253 1,481 
Not allocated to segments— 2,980 — — — — — 2,980 
Net book value at December 31, 20198,905 2,980 725 677 1,598 3,814 437 10,231 
Assumptions used in calculations for the recoverable amounts of goodwill and intangible assets
The following assumptions were used in the calculations for the recoverable amounts of goodwill and the Alcon brand name at December 31, 2020 and 2019:
(As a percentage)SurgicalVision Care
Terminal growth rate3.0 3.0 
Discount rate (post-tax)7.5 7.0 
Intangible asset impairment charges
The following table shows the intangible asset impairment charges in 2020, 2019 and 2018:
($ millions)202020192018
Surgical(66)— (378)
Vision Care(101)— — 
Total(167) (378)