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INCOME TAXES - Summary of Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Millions
Dec. 31, 2023
Dec. 31, 2022
Deferred tax assets:    
Net operating loss carryforwards $ 417 $ 430
Stock-based compensation 94 95
Reserves and accruals not currently deductible 644 645
Excess of tax basis over book basis of intangible assets 1,041 1,067
Upfront and milestone payments 1,271 1,298
Research and other credit carryforwards 283 233
Equity investments 221 196
Liability related to future royalties 296 278
Capitalized R&D expenditures 1,623 784
Other, net 320 263
Total deferred tax assets before valuation allowance 6,210 5,289
Valuation allowance (663) (599)
Total deferred tax assets 5,547 4,690
Deferred tax liabilities:    
Property, plant and equipment (274) (234)
Excess of book basis over tax basis of intangible assets (5,481) (5,728)
Other (184) (160)
Total deferred tax liabilities (5,939) (6,122)
Net deferred tax assets (liabilities) $ (392) $ (1,432)