OTHER EXPENSE, NET

9 Months Ended

Sep. 30, 2020

Other Income and Expenses [Abstract]

OTHER EXPENSE, NET

OTHER EXPENSE, NET

Other expense, net consists of:

	Three Months Ended September 30,				Nine Months Ended September 30,
(in millions)	2020		2019		2020		2019
Net gain on sale of assets	$	—	$	(1)	$	(1)	$	(10)
Acquired in-process research and development costs	12		1		20		9
Acquisition-related costs	—		—		—		8
Litigation and other matters	4		9		127		12
Other, net	—		1		—		(4)
	$	16	$	10	$	146	$	15

For the nine months ended September 30, 2020, Litigation and other matters includes adjustments related to the U.S. Securities Litigation, the SEC Investigation and the Canadian Securities Litigation and related opt-outs. Litigation and other matters also includes an insurance recovery related to a certain litigation matter. See Note 18, "LEGAL PROCEEDINGS" for further details regarding these and other litigation matters.