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Segment Information (Tables)
12 Months Ended
Dec. 31, 2022
Operating Segments [Abstract]  
Disclosure of operating segments
Net sales and other revenues by segment
($ millions)202220212020
Surgical
Implantables1,725 1,522 1,126 
Consumables2,499 2,388 1,952 
Equipment/other821 793 632 
Total Surgical net sales to third parties5,045 4,703 3,710 
Vision Care
Contact lenses2,192 2,139 1,838 
Ocular health1,417 1,380 1,215 
Total Vision Care net sales to third parties3,609 3,519 3,053 
Total net sales to third parties8,654 8,222 6,763 
Vision Care other revenues63 69 70 
Total net sales and other revenues8,717 8,291 6,833 
Segment contribution and reconciliation to income/(loss) before taxes
($ millions)202220212020
Segment contribution
Surgical
1,336 1,184 672 
Vision Care
600 604 419 
Total segment contribution1,936 1,788 1,091 
Not allocated to segments:
Amortization of intangible assets(653)(590)(1,078)
Impairment charges on intangible assets(62)(225)(167)
General & administration (corporate)(255)(251)(232)
Separation costs— (36)(217)
Transformation costs(119)(68)(49)
Fair value adjustments to contingent consideration liabilities23 42 63 
Past service costs for post-employment benefit plan amendments— 18 154 
Acquisition and integration related costs(64)— — 
Other(134)(98)(47)
Operating income/(loss)672 580 (482)
Interest expense(134)(120)(124)
Other financial income & expense(75)(42)(29)
Income/(loss) before taxes463 418 (635)
Included in segment contribution are:
($ millions)202220212020
Depreciation of property, plant & equipment:
Surgical
(131)(129)(122)
Vision Care
(198)(194)(171)
Not allocated to segments(1)— — 
Total depreciation of property, plant & equipment(330)(323)(293)
Depreciation of right-of-use assets:
Surgical
(46)(50)(47)
Vision Care
(30)(31)(32)
Total depreciation of right-of-use assets(76)(81)(79)
Impairment charges on property, plant & equipment, net:
Surgical
(2)— (6)
Vision Care
— — — 
Total impairment charges on property, plant & equipment, net(2) (6)
Equity-based compensation:
Surgical
(74)(74)(55)
Vision Care
(61)(60)(45)
Not allocated to segments(17)(17)(13)
Total equity-based compensation(152)(151)(113)
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, 2022, 2021 and 2020, and for selected non-current assets at December 31, 2022 and 2021:
 
Net sales(2)
Total of selected
non-current assets(3)
($ millions unless indicated otherwise)(1)
20222021202020222021
 
Country          
United States3,897 45 %3,651 44 %2,975 44 %11,739 51 %10,200 47 %
International4,757 55 %4,571 56 %3,788 56 %11,336 49 %11,553 53 %
thereof:
Switzerland (country of domicile)59 %60 %55 %9,462 41 %9,762 45 %
Japan568 %621 %650 10 %44 — %46 — %
China474 %486 %383 %— %16 — %
Other3,656 42 %3,404 41 %2,700 40 %1,821 %1,729 %
Company total8,654 100 %8,222 100 %6,763 100 %23,075 100 %21,753 100 %
(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.