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RESTRUCTURING
 9 Months Ended
Sep. 30, 2025
Restructuring Charges [Abstract]  
RESTRUCTURING RESTRUCTURING
2023 Restructuring Plan

In 2023, BMS commenced a restructuring plan to accelerate the delivery of medicines to patients by evolving and streamlining its enterprise operating model in key areas, such as R&D, manufacturing, commercial and other functions, to ensure its operating model supports and is appropriately aligned with the Company’s strategy to invest in key priorities. These changes primarily include (i) transforming R&D operations to accelerate pipeline delivery, (ii) enhancing BMS's commercial operating model, and (iii) establishing a more responsive manufacturing network. In 2025, BMS expanded the scope of activities supporting these key priorities. As a result, total charges for the 2023 Restructuring Plan are expected to be approximately $2.5 billion through 2027, with $1.6 billion incurred to date. The remaining charges consist primarily of employee termination costs and site exit costs, including impairment and accelerated depreciation of property, plant and equipment.

Celgene and Other Acquisition Plans

Restructuring and integration plans were initiated to realize expected cost synergies resulting from cost savings and avoidance from the acquisitions of Celgene (2019), Mirati (2024), RayzeBio (2024), Karuna (2024) and 2seventy bio (2025). For these plans, the remaining charges of approximately $115 million consist primarily of IT system integration costs, employee termination costs, and to a lesser extent, site exit costs, including impairment and accelerated depreciation of property, plant and equipment.
The following provides the charges related to restructuring initiatives by type of cost:
Three Months Ended September 30,Nine Months Ended September 30,
Dollars in millions2025202420252024
2023 Restructuring Plan$193 $180 $567 $512 
Celgene and Other Acquisition Plans39 83 134 420 
Total charges$232 $263 $701 $932 
Employee termination costs$71 $77 $423 $554 
Other termination costs4 1 8 4 
Provision for restructuring75 78 432 558 
Integration expenses36 69 110 214 
Accelerated depreciation9 22 36 56 
Asset impairments
111 93 128 95 
Other shutdown costs, net1 1 (4)9 
Total charges$232 $263 $701 $932 
Cost of products sold$110 $88 $114 $105 
Selling, general and administrative1 7 6 19 
Research and development10 21 49 36 
Other (income)/expense, net111 147 532 772 
Total charges$232 $263 $701 $932 

The following summarizes the charges and spending related to restructuring plan activities:
Nine Months Ended September 30,
Dollars in millions20252024
Beginning balance $297 $188 
Provision for restructuring432 558 
Payments(452)(432)
Foreign currency translation and other10 — 
Ending balance$287 $314