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Goodwill and other intangible assets (Tables)
 12 Months Ended
Dec. 31, 2024
Intangible Assets [Abstract]  
Summary of movements of goodwill and intangible assets
The below table summarizes the movements of goodwill and other intangible assets in 2024.
 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, 20248,926 2,980 918 5,369 6,204 5,960 810 22,241 
Impact of business combinations20 — — — 75 — — 75 
Additions— — 45 — 32 — 130 207 
Disposals and derecognitions(1)
— — — (21)(82)— (44)(147)
December 31, 20248,946 2,980 963 5,348 6,229 5,960 896 22,376 
Accumulated amortization
January 1, 2024— — (179)(5,309)(4,186)(3,099)(408)(13,181)
Amortization charge— — — (32)(378)(239)(94)(743)
Disposals and derecognitions(1)
— — — 21 79 — 44 144 
Impairment charges— — (9)— — — — (9)
December 31, 2024— — (188)(5,320)(4,485)(3,338)(458)(13,789)
Net book value at December 31, 20248,946 2,980 775 28 1,744 2,622 438 8,587 
(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 current year period also includes currently marketed products divested as described in Note 21.3.
The below table summarizes the allocation of the net book values of goodwill and other intangible assets by reportable segment at December 31, 2024.
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
Surgical4,564 — 562 28 581 2,622 271 4,064 
Vision Care4,382 — 213 — 1,163 — 167 1,543 
Not allocated to segments— 2,980 — — — — — 2,980 
Net book value at December 31, 20248,946 2,980 775 28 1,744 2,622 438 8,587 
The below 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 below 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 Care
4,382 — 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 
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, 2024 and 2023:
December 31, 2024
December 31, 2023
(As a percentage)SurgicalVision CareSurgicalVision Care
Terminal growth rate3.0 3.0 3.0 3.0 
Discount rate (post-tax)8.5 8.0 9.0 8.75 
Intangible asset impairment charges
The below table shows the intangible asset impairment charges in 2024, 2023 and 2022.
($ millions)202420232022
Surgical(9)— (60)
Vision Care— — (2)
Total(9)— (62)