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Property, plant and equipment (Tables) | 12 Months Ended
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Dec. 31, 2020
Disclosure of detailed information about property, plant and equipment [abstract] |
Property, plant and equipment [table text block] | The following table summarizes the movements of property, plant and equipment during 2020:
(USD millions) |  | Land |  | Buildings |  | Construction in progress |  | Machinery and other equipment |  | Total |
Cost |  |  |  |  |  |  |  |  |  |  |
January 1, 2020 |  | 512 |  | 11 463 |  | 1 350 |  | 13 674 |  | 26 999 |
Cost of assets reclassified out of assets of disposal group held for sale 1 |  | 11 |  | 117 |  | 36 |  | 168 |  | 332 |
Impact of acquisitions of businesses |  | 2 |  | 19 |  |  |  | 5 |  | 26 |
Reclassifications |  | 10 |  | 433 |  | – 1 038 |  | 595 |  |  |
Additions |  | 7 |  | 115 |  | 847 |  | 296 |  | 1 265 |
Disposals and derecognitions |  | – 23 |  | – 465 |  | – 57 |  | – 1 656 |  | – 2 201 |
Currency translation effects |  | 36 |  | 695 |  | 110 |  | 956 |  | 1 797 |
December 31, 2020 |  | 555 |  | 12 377 |  | 1 248 |  | 14 038 |  | 28 218 |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |
January 1, 2020 |  | – 20 |  | – 5 124 |  | – 60 |  | – 9 726 |  | – 14 930 |
Accumulated depreciation on assets reclassified out of assets of disposal group held for sale 1 |  |  |  | – 58 |  | – 4 |  | – 101 |  | – 163 |
Accumulated depreciation on disposals and derecognitions |  | 17 |  | 433 |  | 11 |  | 1 543 |  | 2 004 |
Depreciation charge 2 |  |  |  | – 491 |  |  |  | – 827 |  | – 1 318 |
Impairment charge |  | – 15 |  | – 194 |  | – 10 |  | – 228 |  | – 447 |
Reversal of impairment charge |  |  |  |  |  |  |  | 7 |  | 7 |
Currency translation effects |  | – 1 |  | – 373 |  | – 3 |  | – 731 |  | – 1 108 |
December 31, 2020 |  | – 19 |  | – 5 807 |  | – 66 |  | – 10 063 |  | – 15 955 |
Net book value at December 31, 2020 |  | 536 |  | 6 570 |  | 1 182 |  | 3 975 |  | 12 263 |
Commitments for purchases of property, plant and equipment |  |  |  |  |  |  |  |  |  | 256 |
Capitalized borrowing costs |  |  |  |  |  |  |  |  |  | 2 |
1 Note 2 provides additional disclosures related to the reclassification out of assets of the disposal group held for sale.
2 Depreciation charge includes USD 38 million (USD 20 million for buildings and USD 18 million for machinery and other equipment), representing the cumulative amount of depreciation charge on the disposal group held for sale for property, plant and equipment from the date of classification to held for sale, September 2018, to March 31, 2020, the date of reclassification out of assets of disposal group held for sale. See Note 2 for further details.
The following table summarizes the movements of property, plant and equipment during 2019:
(USD millions) |  | Land |  | Buildings |  | Construction in progress |  | Machinery and other equipment |  | Total |
Cost |  |  |  |  |  |  |  |  |  |  |
January 1, 2019 |  | 696 |  | 14 135 |  | 2 042 |  | 17 155 |  | 34 028 |
Cost of assets related to discontinued operations 1 |  | – 61 |  | – 1 615 |  | – 655 |  | – 2 678 |  | – 5 009 |
Reclassification to right-of-use assets 2 |  | – 122 |  | – 3 |  |  |  | – 2 |  | – 127 |
Cost of assets related to disposal group held for sale 3 |  |  |  | – 3 |  | – 12 |  | – 8 |  | – 23 |
Impact of acquisitions of businesses |  | 10 |  | 24 |  | 1 |  | 9 |  | 44 |
Reclassifications |  | 57 |  | 332 |  | – 1 019 |  | 630 |  |  |
Additions |  | 6 |  | 112 |  | 1 001 |  | 355 |  | 1 474 |
Disposals and derecognitions |  | – 75 |  | – 1 551 |  | – 9 |  | – 1 774 |  | – 3 409 |
Currency translation effects |  | 1 |  | 32 |  | 1 |  | – 13 |  | 21 |
December 31, 2019 |  | 512 |  | 11 463 |  | 1 350 |  | 13 674 |  | 26 999 |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |
January 1, 2019 |  | – 43 |  | – 6 328 |  | – 37 |  | – 11 924 |  | – 18 332 |
Accumulated depreciation on assets related to discontinued operations 1 |  | 8 |  | 562 |  | 7 |  | 1 541 |  | 2 118 |
Reclassification to right-of-use assets 2 |  | 26 |  |  |  |  |  |  |  | 26 |
Accumulated depreciation on assets related to disposal group held for sale 3 |  |  |  | 2 |  |  |  |  |  | 2 |
Accumulated depreciation on disposals and derecognitions |  |  |  | 1 170 |  | 2 |  | 1 674 |  | 2 846 |
Depreciation charge 4 |  |  |  | – 447 |  |  |  | – 898 |  | – 1 345 |
Impairment charge 5 |  | – 10 |  | – 51 |  | – 34 |  | – 110 |  | – 205 |
Reversal of impairment charge |  |  |  | 1 |  | 2 |  |  |  | 3 |
Currency translation effects |  | – 1 |  | – 33 |  |  |  | – 9 |  | – 43 |
December 31, 2019 |  | – 20 |  | – 5 124 |  | – 60 |  | – 9 726 |  | – 14 930 |
Net book value at December 31, 2019 |  | 492 |  | 6 339 |  | 1 290 |  | 3 948 |  | 12 069 |
Commitments for purchases of property, plant and equipment |  |  |  |  |  |  |  |  |  | 220 |
Capitalized borrowing costs |  |  |  |  |  |  |  |  |  | 4 |
1 Represents the cost of assets and accumulated depreciation at January 1, 2019, related to the Alcon business reported as discontinued operations. Notes 1, 2 and 30 provide information related to discontinued operations.
2 Reclassification to right-of-use assets at January 1, 2019, upon adoption of IFRS 16 Leases. Refer to Note 1 for additional disclosure.
3 Note 2 provides additional disclosures related to disposal group held for sale.
4 No depreciation charge in the disposal group held for sale for the period from January 1, 2019, to December 31, 2019, was recorded.
5 Impairments in the disposal group held for sale for the period from January 1, 2019, to December 31, 2019, were USD 2 million.

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