Indefinite-Lived Intangible Asset, Measurement Input

No definition available.

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- Definition

The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
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Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
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-Section 45
-Paragraph 2
-URI https://asc.fasb.org/extlink&oid=6388964&loc=d3e16225-109274

+ Details

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- Definition

Amount of assets, excluding financial assets and goodwill, that lack physical substance, having a projected indefinite period of benefit, acquired at the acquisition date.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=128092470&loc=d3e4845-128472

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- Definition

Amount of impairment loss resulting from write-down of assets, excluding financial assets and goodwill, lacking physical substance and having a projected indefinite period of benefit to fair value.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 3
-Subparagraph (b)
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Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
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-Section 45
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-URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3602-108585

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- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

No definition available.

+ Details

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- Definition

Fair value portion of assets, excluding financial assets and goodwill, that lack physical substance, having a projected indefinite period of benefit.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258

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INTANGIBLE ASSETS - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2020
Intangible Assets [Line Items]
Aggregate amortization expense related to finite-lived intangible assets	$ 546	$ 445
In-process research and development impairment	$ 0	2,700
In Process Research And Development Trodelvy For HR+/HER2-
Intangible Assets [Line Items]
Indefinite-lived intangible assets, fair value		6,100
In Process Research And Development Trodelvy For HR+/HER2- \| Fair Value, Nonrecurring
Intangible Assets [Line Items]
In-process research and development impairment		$ 2,700
Immunomedics \| In Process Research And Development Trodelvy For HR+/HER2-
Intangible Assets [Line Items]
Indefinite-lived intangible assets			$ 8,800
Immunomedics \| In Process Research And Development Trodelvy For HR+/HER2- \| Discount Rate
Intangible Assets [Line Items]
Discount rate, measurement input		6.75%