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Goodwill and other intangible assets (Tables)
 12 Months Ended
Dec. 31, 2023
Intangible Assets [Abstract]  
Summary of movements of goodwill and intangible assets
The following table summarizes the movements of goodwill and other intangible assets in 2023:
 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, 20238,926 2,980 920 5,369 6,189 5,960 720 22,138 
Impact of asset acquisitions— — — — — — 2 2 
Additions— — — — 19 — 96 115 
Disposals and derecognitions(1)
— — (2)— (4)— (8)(14)
December 31, 20238,926 2,980 918 5,369 6,204 5,960 810 22,241 
Accumulated amortization
January 1, 2023— — (181)(5,278)(3,809)(2,861)(320)(12,449)
Amortization charge— — — (31)(381)(238)(95)(745)
Disposals and derecognitions(1)
— — 2 — 4 — 7 13 
December 31, 2023— — (179)(5,309)(4,186)(3,099)(408)(13,181)
Net book value at December 31, 20238,926 2,980 739 60 2,018 2,861 402 9,060 
(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, 2023:
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 60 534 2,861 241 4,260 
Vision Care4,382 — 175 — 1,484 — 161 1,820 
Not allocated to segments— 2,980 — — — — — 2,980 
Net book value at December 31, 20238,926 2,980 739 60 2,018 2,861 402 9,060 
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 combination(1)
21 — 175 — 850 — — 1,025 
Impact of asset acquisitions— — 10 — 385 — 12 407 
Additions— — — — 151 — 57 208 
Disposals and derecognitions(2)
— — (2)— — — (7)(9)
December 31, 20228,926 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(2)
— — 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, 20228,926 2,980 739 91 2,380 3,099 400 9,689 
(1)     During 2023, Alcon retrospectively adjusted the provisional amounts that were recognized for the preliminary PPA at the Aerie acquisition date, resulting in Goodwill of $8,926 million as of December 31, 2022. Refer to Note 21.1 for more information regarding the PPA which was finalized in the third quarter of 2023.
(2)    Derecognitions of assets that are no longer used or being developed and are not considered to have a significant disposal value or other alternative use.
The following table summarizes the allocation of the net book values of goodwill and other intangible assets by reportable segment at December 31, 2022:
Intangible assets other than goodwill
($ 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 Care(1)
4,382 — 175 — 1,797 — 160 2,132 
Not allocated to segments— 2,980 — — — — — 2,980 
Net book value at December 31, 20228,926 2,980 739 91 2,380 3,099 400 9,689 
(1)     During 2023, Alcon retrospectively adjusted the provisional amounts that were recognized for the preliminary PPA at the Aerie acquisition date, resulting in Vision Care Goodwill of $4,382 million and total Goodwill of $8,926 million as of December 31, 2022. Refer to Note 21.1 for more information regarding the PPA which was finalized in the third quarter of 2023.
Assumptions used in calculations for the recoverable amounts of goodwill and intangible assets
The following assumptions were used in the calculations for the recoverable amounts of goodwill and the Alcon brand name at December 31, 2023 and 2022:
(As a percentage)SurgicalVision Care
Terminal growth rate3.0 3.0 
Discount rate (post-tax)9.0 8.75 
Intangible asset impairment charges
The following table shows the intangible asset impairment charges in 2023, 2022 and 2021:
($ millions)202320222021
Surgical— (60)(178)
Vision Care— (2)(47)
Total— (62)(225)