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Segment information (Tables)
 12 Months Ended
Dec. 31, 2023
Operating Segments [Abstract]  
Disclosure of operating segments
Net sales and other revenues by segment
($ millions)202320222021
Surgical
Implantables1,703 1,725 1,522 
Consumables2,719 2,499 2,388 
Equipment/other892 821 793 
Total Surgical net sales to third parties5,314 5,045 4,703 
Vision Care
Contact lenses2,400 2,192 2,139 
Ocular health1,656 1,417 1,380 
Total Vision Care net sales to third parties4,056 3,609 3,519 
Total net sales to third parties9,370 8,654 8,222 
Vision Care other revenues85 63 69 
Total net sales and other revenues9,455 8,717 8,291 
Segment contribution and reconciliation to income before taxes
($ millions)202320222021
Segment contribution
Surgical
1,454 1,336 1,184 
Vision Care
777 600 604 
Total segment contribution2,231 1,936 1,788 
Not allocated to segments:
Amortization of intangible assets(745)(653)(590)
Impairment charges on intangible assets— (62)(225)
General & administration (corporate)(272)(255)(251)
Separation costs— — (36)
Transformation costs(139)(119)(68)
Fair value adjustments to contingent consideration liabilities17 23 42 
Past service costs for post-employment benefit plan amendments— — 18 
Acquisition and integration related costs(48)(64)— 
Release of contingent liability related to a recent acquisition58 — — 
Other(63)(134)(98)
Operating income1,039 672 580 
Interest expense(189)(134)(120)
Other financial income & expense(18)(75)(42)
Income before taxes832 463 418 
Included in segment contribution are:
($ millions)202320222021
Depreciation of property, plant & equipment:
Surgical
(144)(131)(129)
Vision Care
(237)(198)(194)
Not allocated to segments(4)(1)— 
Total depreciation of property, plant & equipment(385)(330)(323)
Depreciation of right-of-use assets:
Surgical
(49)(46)(50)
Vision Care
(42)(30)(31)
Total depreciation of right-of-use assets(91)(76)(81)
Impairment charges on property, plant & equipment, net:
Surgical
— (2)— 
Total impairment charges on property, plant & equipment, net— (2)— 
Equity-based compensation:
Surgical
(78)(74)(74)
Vision Care
(64)(61)(60)
Not allocated to segments(17)(17)(17)
Total equity-based compensation(159)(152)(151)
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, 2023, 2022 and 2021, and for selected non-current assets at December 31, 2023 and 2022:
 
Net sales(2)
Total of selected
non-current assets(3)
($ millions unless indicated otherwise)(1)
20232022202120232022
 
Country          
United States4,312 46 %3,897 45 %3,651 44 %11,490 51 %11,695 51 %
International5,058 54 %4,757 55 %4,571 56 %11,219 49 %11,336 49 %
thereof:
Switzerland (country of domicile)64 1 %59 1 %60 1 %9,137 40 %9,462 41 %
Japan583 6 %568 7 %621 8 %34 — %44 — %
China526 6 %474 5 %486 6 %10 — %9 — %
Other3,885 41 %3,656 42 %3,404 41 %2,038 9 %1,821 8 %
Company total9,370 100 %8,654 100 %8,222 100 %22,709 100 %23,031 100 %
(1)International percentages may not sum due to rounding.
(2)Net sales to third parties by location of third-party customer.
(3)Includes property, plant & equipment, right-of-use assets, goodwill and other intangible assets. During 2023, Alcon retrospectively adjusted the provisional amounts that were recognized for the preliminary PPA at the Aerie acquisition date, resulting in Goodwill of $8,926 million as of December 31, 2022. The resulting total of selected non-current assets was $23,031 million as of December 31, 2022. Refer to Note 21.1 for more information regarding the PPA which was finalized in the third quarter of 2023.