Integration and Restructuring Plans (Tables)

9 Months Ended

Sep. 30, 2023

Allergan integration plan

Restructuring charges

Summary of charges associated with integration plan

The following table summarizes the charges (benefits) associated with the Allergan acquisition integration plan:

	Three months ended September 30,				Nine months ended September 30,
(in millions)	2023		2022		2023		2022
Cost of products sold	$	20	$	24	$	66	$	81
Research and development	1		4		2		14
Selling, general and administrative	39		88		134		234
Total charges	$	60	$	116	$	202	$	329

Summary of cash activity in the restructuring reserve

The following table summarizes the cash activity in the recorded liability associated with the Allergan integration plan for the nine months ended September 30, 2023:

(in millions)
Accrued balance as of December 31, 2022	$	107
Charges	192
Payments and other adjustments	(258)
Accrued balance as of September 30, 2023	$	41

Other restructuring

Restructuring charges

Summary of cash activity in the restructuring reserve

The following table summarizes the cash activity in the restructuring reserve for the nine months ended September 30, 2023:

(in millions)
Accrued balance as of December 31, 2022	$	176
Restructuring charges	31
Payments and other adjustments	(64)
Accrued balance as of September 30, 2023	$	143