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Goodwill and intangible assets (Tables)
 12 Months Ended
Dec. 31, 2022
Intangible Assets [Abstract]  
Summary of movements of goodwill and intangible assets
The following table summarizes the movements of goodwill and other intangible assets in 2022:
 Intangible assets other than goodwill
($ millions)GoodwillAlcon
brand
name		Acquired
in-process research & development		TechnologiesCurrently
marketed
products		Marketing
know-how		Other
intangible
assets
(including
software)		Total
Cost
January 1, 20228,905 2,980 737 5,369 4,803 5,960 658 20,507 
Impact of business combination65 — 175 — 850 — — 1,025 
Impact of asset acquisitions— — 10 — 385 — 12 407 
Additions— — — — 151 — 57 208 
Disposals and derecognitions(1)
— — (2)— — — (7)(9)
December 31, 20228,970 2,980 920 5,369 6,189 5,960 720 22,138 
Accumulated amortization
January 1, 2022— — (180)(5,238)(3,471)(2,622)(231)(11,742)
Amortization charge— — — (40)(279)(239)(95)(653)
Disposals and derecognitions(1)
— — 2 — — — 6 8 
Impairment charges— — (3)— (59)— — (62)
December 31, 2022— — (181)(5,278)(3,809)(2,861)(320)(12,449)
Net book value at December 31, 20228,970 2,980 739 91 2,380 3,099 400 9,689 
(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, 2022:
Intangible assets other than goodwill
($ millions)GoodwillAlcon
brand
name		Acquired
in-process research & development		TechnologiesCurrently
marketed
products		Marketing
know-how		Other
intangible
assets
(including
software)		Total
Surgical4,544 — 564 91 583 3,099 240 4,577 
Vision Care4,426 — 175 — 1,797 — 160 2,132 
Not allocated to segments— 2,980 — — — — — 2,980 
Net book value at December 31, 20228,970 2,980 739 91 2,380 3,099 400 9,689 
The following table summarizes the movements of goodwill and other intangible assets in 2021:
Intangible assets other than goodwill
($ millions)GoodwillAlcon
brand
name		Acquired
in-process research & development		TechnologiesCurrently
marketed
products		Marketing
know-how		Other
intangible
assets
(including
software)		Total
Cost
January 1, 20218,905 2,980 727 5,369 4,440 5,960 556 20,032 
Additions— — 20 — 359 — 104 483 
Reclassifications— — (10)— 10 — — — 
Disposals and derecognitions(1)
— — — — (6)— (2)(8)
December 31, 20218,905 2,980 737 5,369 4,803 5,960 658 20,507 
Accumulated amortization
January 1, 2021— — — (5,199)(3,197)(2,384)(155)(10,935)
Amortization charge— — — (39)(235)(238)(78)(590)
Disposals and derecognitions (1)
— — — — 6 — 2 8 
Impairment charges— — (180)— (45)— — (225)
December 31, 2021— — (180)(5,238)(3,471)(2,622)(231)(11,742)
Net book value at December 31, 20218,905 2,980 557 131 1,332 3,338 427 8,765 
(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, 2021:
Intangible assets other than goodwill
($ millions)GoodwillAlcon
brand
name		Acquired
in-process research & development		TechnologiesCurrently
marketed
products		Marketing
know-how		Other
intangible
assets
(including
software)		Total
Surgical4,544 — 555 131 229 3,338 251 4,504 
Vision Care4,361 — 2 — 1,103 — 176 1,281 
Not allocated to segments— 2,980 — — — — — 2,980 
Net book value at December 31, 20218,905 2,980 557 131 1,332 3,338 427 8,765 
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, 2022 and 2021:
20222021
(As a percentage)SurgicalVision CareSurgicalVision Care
Terminal growth rate3.0 3.0 3.0 3.0 
Discount rate (post-tax)9.0 8.75 7.0 6.5 
Intangible asset impairment charges
The following table shows the intangible asset impairment charges in 2022, 2021 and 2020:
($ millions)202220212020
Surgical(60)(178)(66)
Vision Care(2)(47)(101)
Total(62)(225)(167)