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Inventories
12 Months Ended
Dec. 31, 2022
Inventories [Abstract]  
Inventories Inventories
The amount of inventory recognized as an expense in "Cost of net sales" in the Consolidated Income Statement during 2022 amounted to $2.7 billion (2021: $2.5 billion, 2020: $2.1 billion). The amount of inventory recognized as an expense in "Cost of other revenues" in the Consolidated Income Statement during 2022 amounted to $59 million (2021: $62 million, 2020: $63 million).
($ millions)20222021
Raw material, consumables433 336 
Work in progress201 169 
Finished products1,475 1,394 
Total inventories2,109 1,899 
Alcon recognized inventory provisions and write-downs amounting to $200 million in 2022 (2021: $220 million, 2020: $304 million) and reversed inventory provisions amounting to $72 million in 2022 (2021: $83 million, 2020: $91 million). Inventory provisions mainly relate to the adjustment of inventory balances to their net realizable value based on the forecasted sales. Reversals are made when the products become salable.