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INCOME TAXES - Summary of Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Deferred tax assets:    
Net operating loss carryforwards $ 288 $ 417
Stock-based compensation 84 94
Reserves and accruals not currently deductible 685 644
Excess of tax basis over book basis of intangible assets 910 1,041
Upfront and milestone payments 1,312 1,271
Research and other credit carryforwards 428 283
Equity investments 237 221
Liability related to future royalties 287 296
Capitalized R&D expenditures 2,173 1,623
Capital losses 590 17
Other, net 213 303
Total deferred tax assets before valuation allowance 7,207 6,210
Valuation allowance (1,217) (663)
Total deferred tax assets 5,990 5,547
Deferred tax liabilities:    
Property, plant and equipment (276) (274)
Excess of book basis over tax basis of intangible assets (3,836) (5,481)
Other (224) (184)
Total deferred tax liabilities (4,336) (5,939)
Net deferred tax assets $ 1,654  
Net deferred tax liabilities   $ (392)