v3.25.4
Restructuring Charges and Other Costs Associated with Acquisitions and Cost-Reduction/Productivity Initiatives - Costs (Detail) - USD ($)
$ in Millions
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Restructuring charges:      
Employee terminations $ 684 $ 1,152 $ 1,622
Asset impairments 349 432 227
Exit costs 59 403 119
Total restructuring charges/(credits) [1] 1,092 1,987 1,968
Transaction costs [2] 118 5 190
Integration costs and other [3] 340 427 785
Restructuring charges and certain acquisition-related costs 1,550 2,419 2,943
Write-offs [4] 0 0 6,199
Additional depreciation––asset restructuring recorded in our consolidated statements of operations [5] 38 19 32
Implementation costs recorded in our consolidated statements of operations as follows:      
Implementation costs [6] 421 294 457
Total costs associated with acquisitions and cost-reduction/productivity initiatives 1,965 2,738 3,426
Other (Income)/Deductions--net [Member]      
Restructuring charges:      
Net periodic benefit costs/(credits) recorded in Other (income)/deductions––net (78) 7 (7)
Cost of Sales [Member]      
Restructuring charges:      
Write-offs 33 0 0
Additional depreciation––asset restructuring recorded in our consolidated statements of operations [5] 38 14 31
Implementation costs recorded in our consolidated statements of operations as follows:      
Implementation costs [6] 116 120 67
Selling, Informational and Administrative Expenses [Member]      
Restructuring charges:      
Additional depreciation––asset restructuring recorded in our consolidated statements of operations [5] 0 5 1
Implementation costs recorded in our consolidated statements of operations as follows:      
Implementation costs [6] 116 90 289
Research and Development Expense [Member]      
Restructuring charges:      
Additional depreciation––asset restructuring recorded in our consolidated statements of operations [5] 1 0 0
Implementation costs recorded in our consolidated statements of operations as follows:      
Implementation costs [6] $ 189 $ 84 $ 101
[1] Primarily represents cost-reduction initiatives. Amounts associated with our Biopharma segment: (i) charges of $691 million for 2025 (including charges of $920 million for our Realigning our Cost Base Program and credits of $288 million for our Manufacturing Optimization Program), (ii) charges of $1.8 billion for 2024 (including charges of $1.2 billion our Manufacturing Optimization Program and charges of $571 million for our Realigning our Cost Base Program) and (iii) charges of $1.5 billion for 2023 (including charges of $1.4 billion for our Realigning our Cost Base Program and charges of $3 million for our Transforming to a More Focused Company program, that we have substantially completed). For 2025 and 2024, Employee terminations include revisions of estimates of previously recorded accruals for severance benefits, driven in large part by higher-than-expected voluntary attrition.
[2] Represents external costs for banking, legal, accounting and other similar services.
[3] Represents external, incremental costs directly related to integrating acquired businesses, such as expenditures for consulting and the integration of systems and processes, and certain other qualifying costs. 2023 costs mostly relate to our acquisition of Seagen, including $476 million that was recognized as a post-closing compensation expense for payments to Seagen employees in the fourth quarter of 2023 for the fair value of long-term incentive awards that vested upon closing and the expense for employee incentive awards issued in contemplation of the merger. See Note 2A.
[4] See Note 17A.
[5] Represents the impact of changes in the estimated useful lives of assets involved in restructuring actions.
[6] Represents incremental costs directly related to implementing our non-acquisition-related cost-reduction/productivity initiatives.