XML 265 R69.htm IDEA: XBRL DOCUMENT v3.22.0.1
INTANGIBLE ASSETS (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2021
Dec. 31, 2020
Dec. 31, 2019
Disclosure of detailed information about intangible assets [line items]      
Carrying value, beginning balance $ 1,486    
Change for the year - amortisation 65 $ 63 $ 61
Carrying value, ending balance 1,398 1,486  
Amortisation and impairment of acquired intangibles 172 171  
Accrued capital spend 7    
ArthroCare      
Disclosure of detailed information about intangible assets [line items]      
Acquisitions 365    
Osiris Therapeutics      
Disclosure of detailed information about intangible assets [line items]      
Acquisitions $ 263    
Remaining amortisation period 7 years    
Healthpoint      
Disclosure of detailed information about intangible assets [line items]      
Acquisitions $ 216    
Cost      
Disclosure of detailed information about intangible assets [line items]      
Carrying value, beginning balance 3,488 3,291  
Exchange adjustment (49) 51  
Acquisitions 112 61  
Additions 56 78  
Charge for the year - impairment (4)    
Disposals (22) (3)  
Transfers 3 10  
Carrying value, ending balance 3,584 3,488 3,291
Amortisation and impairment      
Disclosure of detailed information about intangible assets [line items]      
Carrying value, beginning balance (2,002) (1,724)  
Exchange adjustment 34 (34)  
Change for the year - amortisation (237) (234)  
Charge for the year - impairment 2 (12)  
Disposals 17 2  
Carrying value, ending balance (2,186) (2,002) (1,724)
Technology      
Disclosure of detailed information about intangible assets [line items]      
Carrying value, beginning balance 353    
Carrying value, ending balance 408 353  
Amortisation and impairment of acquired intangibles 41 37  
Technology | Cost      
Disclosure of detailed information about intangible assets [line items]      
Carrying value, beginning balance 495 428  
Exchange adjustment (8) 10  
Acquisitions 101 57  
Carrying value, ending balance 588 495 428
Technology | Amortisation and impairment      
Disclosure of detailed information about intangible assets [line items]      
Carrying value, beginning balance (142) (102)  
Exchange adjustment 3 (4)  
Change for the year - amortisation (41) (36)  
Carrying value, ending balance (180) (142) (102)
Product- related      
Disclosure of detailed information about intangible assets [line items]      
Carrying value, beginning balance 863    
Carrying value, ending balance 724 863  
Amortisation and impairment of acquired intangibles 118 119  
Impairment charges 0 4  
Product- related | Cost      
Disclosure of detailed information about intangible assets [line items]      
Carrying value, beginning balance 2,236 2,189  
Exchange adjustment (26) 42  
Acquisitions   4  
Additions 1 1  
Charge for the year - impairment (4)    
Disposals (1)    
Carrying value, ending balance 2,206 2,236 2,189
Product- related | Amortisation and impairment      
Disclosure of detailed information about intangible assets [line items]      
Carrying value, beginning balance (1,373) (1,203)  
Exchange adjustment 20 (36)  
Change for the year - amortisation (131) (129)  
Charge for the year - impairment 2 (5)  
Carrying value, ending balance (1,482) (1,373) (1,203)
Customer and distribution related      
Disclosure of detailed information about intangible assets [line items]      
Carrying value, beginning balance 100    
Carrying value, ending balance 86 100  
Amortisation and impairment of acquired intangibles 13 15  
Customer and distribution related | Cost      
Disclosure of detailed information about intangible assets [line items]      
Carrying value, beginning balance 226 208  
Exchange adjustment (6) (7)  
Acquisitions 11    
Additions 4 25  
Disposals (4)    
Carrying value, ending balance 231 226 208
Customer and distribution related | Amortisation and impairment      
Disclosure of detailed information about intangible assets [line items]      
Carrying value, beginning balance (126) (109)  
Exchange adjustment 4 8  
Change for the year - amortisation (23) (25)  
Carrying value, ending balance (145) (126) (109)
Software      
Disclosure of detailed information about intangible assets [line items]      
Carrying value, beginning balance 116    
Carrying value, ending balance 112 116  
Capital expenditure relating to software contracted but not provided 10 9  
Software | Cost      
Disclosure of detailed information about intangible assets [line items]      
Carrying value, beginning balance 477 428  
Exchange adjustment (7) 6  
Additions 27 26  
Disposals (17) (3)  
Transfers 11 20  
Carrying value, ending balance 491 477 428
Software | Amortisation and impairment      
Disclosure of detailed information about intangible assets [line items]      
Carrying value, beginning balance (361) (310)  
Exchange adjustment 7 (2)  
Change for the year - amortisation (42) (44)  
Charge for the year - impairment   (7)  
Disposals 17 2  
Carrying value, ending balance (379) (361) (310)
Assets in course of construction.      
Disclosure of detailed information about intangible assets [line items]      
Carrying value, beginning balance 54    
Carrying value, ending balance 68 54  
Assets in course of construction. | Cost      
Disclosure of detailed information about intangible assets [line items]      
Carrying value, beginning balance 54 38  
Exchange adjustment (2)    
Additions 24 26  
Transfers (8) (10)  
Carrying value, ending balance 68 54 $ 38
Software and Assets in course of construction      
Disclosure of detailed information about intangible assets [line items]      
Value of software transferred $ 3 $ 10  
Minimum | ArthroCare      
Disclosure of detailed information about intangible assets [line items]      
Remaining amortisation period 2 years    
Minimum | Healthpoint      
Disclosure of detailed information about intangible assets [line items]      
Remaining amortisation period 1 year    
Minimum | Technology      
Disclosure of detailed information about intangible assets [line items]      
Useful Life 6 years    
Minimum | Product- related      
Disclosure of detailed information about intangible assets [line items]      
Useful Life 2 years    
Minimum | Customer and distribution related      
Disclosure of detailed information about intangible assets [line items]      
Useful Life 2 years    
Minimum | Software      
Disclosure of detailed information about intangible assets [line items]      
Useful Life 3 years    
Maximum | ArthroCare      
Disclosure of detailed information about intangible assets [line items]      
Remaining amortisation period 12 years    
Maximum | Healthpoint      
Disclosure of detailed information about intangible assets [line items]      
Remaining amortisation period 6 years    
Maximum | Technology      
Disclosure of detailed information about intangible assets [line items]      
Useful Life 20 years    
Maximum | Product- related      
Disclosure of detailed information about intangible assets [line items]      
Useful Life 20 years    
Maximum | Customer and distribution related      
Disclosure of detailed information about intangible assets [line items]      
Useful Life 14 years    
Maximum | Software      
Disclosure of detailed information about intangible assets [line items]      
Useful Life 7 years