Cover Page - shares	3 Months Ended
Cover Page - shares	Mar. 31, 2023	Apr. 28, 2023
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2023
Document Transition Report	false
Entity File Number	0-19731
Entity Registrant Name	GILEAD SCIENCES, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	94-3047598
Entity Address, Address Line One	333 Lakeside Drive
Entity Address, City or Town	Foster City
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	94404
City Area Code	650
Local Phone Number	574-3000
Title of each class	Common Stock, par value, $0.001 per share
Trading Symbol(s)	GILD
Name of each exchange on which registered	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		1,247,352,689
Entity Central Index Key	0000882095
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q1
Amendment Flag	false

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 4,936	$ 5,412
Short-term marketable debt securities	936	973
Accounts receivable, net	4,162	4,777
Inventories	1,576	1,507
Prepaid and other current assets	1,846	1,774
Total current assets	13,456	14,443
Property, plant and equipment, net	5,479	5,475
Long-term marketable debt securities	1,327	1,245
Intangible assets, net	28,348	28,894
Goodwill	8,314	8,314
Other long-term assets	4,952	4,800
Total assets	61,876	63,171
Current liabilities:
Accounts payable	627	905
Accrued rebates	3,477	3,479
Other current liabilities	4,140	4,580
Current portion of long-term debt and other obligations, net	2,283	2,273
Total current liabilities	10,528	11,237
Long-term debt, net	22,956	22,957
Long-term income taxes payable	3,775	3,916
Deferred tax liability	2,401	2,673
Other long-term obligations	1,277	1,179
Commitments and contingencies (Note 10)
Stockholders’ equity:
Preferred stock, par value $0.001 per share; 5 shares authorized; none outstanding	0	0
Common stock, par value $0.001 per share; 5,600 shares authorized; 1,248 and 1,247 shares issued and outstanding, respectively	1	1
Additional paid-in capital	5,793	5,550
Accumulated other comprehensive income (loss)	(20)	2
Retained earnings	15,223	15,687
Total Gilead stockholders’ equity	20,997	21,240
Noncontrolling interest	(58)	(31)
Total stockholders’ equity	20,939	21,209
Total liabilities and stockholders’ equity	$ 61,876	$ 63,171

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - $ / shares	Mar. 31, 2023	Dec. 31, 2022
Stockholders’ equity:
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, authorized (in shares)	5,000,000	5,000,000
Preferred stock, outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, authorized (in shares)	5,600,000,000	5,600,000,000
Common stock, issued (in shares)	1,248,000,000	1,247,000,000
Common stock, outstanding (in shares)	1,248,000,000	1,247,000,000

CONDENSED CONSOLIDATED STATEMENTS OF INCOME (Unaudited) - USD ($) shares in Millions, $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Revenues:
Total revenues	$ 6,352	$ 6,590
Costs and expenses:
Cost of goods sold	1,401	1,424
Research and development expenses	1,447	1,178
Acquired in-process research and development expenses	481	8
In-process research and development impairment	0	2,700
Selling, general and administrative expenses	1,319	1,083
Total costs and expenses	4,647	6,393
Operating income	1,705	197
Interest expense	(230)	(238)
Other income (expense), net	(174)	(111)
Income (loss) before income taxes	1,300	(152)
Income tax benefit (expense)	(316)	164
Net income	985	12
Net loss attributable to noncontrolling interest	26	7
Net income attributable to Gilead	$ 1,010	$ 19
Basic earnings per share attributable to Gilead (in dollars per share)	$ 0.81	$ 0.02
Shares used in basic earnings per share attributable to Gilead calculation (in shares)	1,248	1,255
Diluted earnings per share attributable to Gilead (in dollars per share)	$ 0.80	$ 0.02
Shares used in diluted earnings per share attributable to Gilead calculation (in shares)	1,261	1,262
Product sales
Revenues:
Total revenues	$ 6,306	$ 6,534
Royalty, contract and other revenues
Revenues:
Total revenues	$ 46	$ 56

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Unaudited) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Statement of Comprehensive Income [Abstract]
Net income	$ 985	$ 12
Other comprehensive loss, net:
Net foreign currency translation gain (loss)	(5)	5
Available-for-sale debt securities:
Net unrealized gain (loss), net of tax impact of $0 and $0, respectively	8	(19)
Reclassifications to net income, net of tax impact of $0 and $0, respectively	1	0
Net change	9	(19)
Cash flow hedges:
Net unrealized gain (loss), net of tax impact of $(1) and $3, respectively	(6)	24
Reclassification to net income, net of tax impact of $3 and $3, respectively	(21)	(20)
Net change	(26)	4
Other comprehensive loss, net	(22)	(10)
Comprehensive income, net	962	2
Comprehensive loss attributable to noncontrolling interest, net	26	7
Comprehensive income attributable to Gilead, net	$ 988	$ 9

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Unaudited) (Parenthetical) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Available-for-sale debt securities:
Tax impact of net unrealized gain (loss)	$ 0	$ 0
Tax impact of reclassifications to net income	0	0
Cash flow hedges:
Tax impact of net unrealized gain (loss)	(1)	3
Tax impact of reclassifications to net income	$ 3	$ 3

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY (Unaudited) - USD ($) shares in Millions, $ in Millions	Total	Common Stock	Additional Paid-In Capital	Accumulated Other Comprehensive Income (Loss)	Retained Earnings	Noncontrolling Interest
Beginning balance (in shares) at Dec. 31, 2021		1,254
Beginning balance at Dec. 31, 2021	$ 21,064	$ 1	$ 4,661	$ 83	$ 16,324	$ (5)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	12				19	(7)
Other comprehensive loss, net	(10)			(10)
Issuances under employee stock purchase plan (in shares)		1
Issuances under employee stock purchase plan	73		73
Issuance under equity incentive plans (in shares)		7
Issuances under equity incentive plans	21		21
Stock-based compensation	131		131
Repurchases of common stock under repurchase programs (in shares)		(6)
Repurchases of common stock under repurchase programs	(353)		(19)		(334)
Repurchases of common stock for employee tax withholding under equity incentive plans (in shares)		(2)
Repurchases of common stock for employee tax withholding under equity incentive plans	(91)				(91)
Dividends declared	(932)				(932)
Ending balance (in shares) at Mar. 31, 2022		1,255
Ending balance at Mar. 31, 2022	$ 19,915	$ 1	4,867	73	14,986	(12)
Beginning balance (in shares) at Dec. 31, 2022	1,247	1,247
Beginning balance at Dec. 31, 2022	$ 21,209	$ 1	5,550	2	15,687	(31)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	985				1,010	(26)
Other comprehensive loss, net	(22)			(22)
Issuances under employee stock purchase plan (in shares)		1
Issuances under employee stock purchase plan	67		67
Issuance under equity incentive plans (in shares)		6
Issuances under equity incentive plans	27		27
Stock-based compensation	165		165
Repurchases of common stock under repurchase programs (in shares)		(5)
Repurchases of common stock under repurchase programs	$ (400)		(17)		(383)
Repurchases of common stock for employee tax withholding under equity incentive plans (in shares)	(2)
Repurchases of common stock for employee tax withholding under equity incentive plans	$ (135)				(135)
Dividends declared	$ (957)				(957)
Ending balance (in shares) at Mar. 31, 2023	1,248	1,248
Ending balance at Mar. 31, 2023	$ 20,939	$ 1	$ 5,793	$ (20)	$ 15,223	$ (58)

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY (Unaudited) (Parenthetical) - $ / shares	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Statement of Stockholders' Equity [Abstract]
Average price per share (in dollars per share)	$ 82.29	$ 63.78
Common stock, dividends declared (in dollars per share)	$ 0.75	$ 0.73

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Operating Activities:
Net income	$ 985	$ 12
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation expense	94	80
Amortization expense	546	445
Stock-based compensation expense	165	130
Acquired in-process research and development expenses	481	8
In-process research and development impairment	0	2,700
Deferred income taxes	(303)	(651)
Net loss from equity securities	256	96
Other	63	182
Changes in operating assets and liabilities:
Accounts receivable, net	635	699
Inventories	(227)	53
Prepaid expenses and other	26	(54)
Accounts payable	(272)	(91)
Income tax assets and liabilities, net	(161)	(112)
Accrued and other liabilities	(543)	(1,657)
Net cash provided by operating activities	1,744	1,840
Investing Activities:
Purchases of marketable debt securities	(527)	(613)
Proceeds from sales of marketable debt securities	167	119
Proceeds from maturities of marketable debt securities	324	506
Acquisitions, including in-process research and development, net of cash acquired	(551)	(807)
Purchases of equity securities	(125)	(28)
Capital expenditures	(109)	(247)
Other	(5)	0
Net cash used in investing activities	(826)	(1,070)
Financing Activities:
Proceeds from issuances of common stock	97	94
Repurchases of common stock under repurchase programs	(400)	(352)
Repayments of debt and other obligations	0	(500)
Payments of dividends	(969)	(945)
Other	(135)	(91)
Net cash used in financing activities	(1,406)	(1,794)
Effect of exchange rate changes on cash and cash equivalents	13	(18)
Net change in cash and cash equivalents	(476)	(1,042)
Cash and cash equivalents at beginning of period	5,412	5,338
Cash and cash equivalents at end of period	$ 4,936	$ 4,296

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESThe accompanying Condensed Consolidated Financial Statements and related Notes to Condensed Consolidated Financial Statements of Gilead Sciences, Inc. (“Gilead,” “we,” “our” or “us”) should be read in conjunction with the audited Consolidated Financial Statements and the related notes thereto for the year ended December 31, 2022, included in our Annual Report on Form 10-K filed with U.S. Securities and Exchange Commission. There have been no material changes to our organization or summary of significant accounting policies as disclosed in that filing. Beginning in the first quarter of 2023, we reclassified changes in income taxes prepaid and receivable from Prepaid expenses and other to combine with changes in income taxes payable as Income tax assets and liabilities, net within Operating Activities on our Condensed Consolidated Statements of Cash Flows. We believe this presentation assists users of the financial statements to better understand cash flow movements. Prior periods have been revised to reflect this change, resulting in a reclassification of $34 million from Prepaid expenses and other for the three months ended March 31, 2022.These interim financial statements have been prepared in accordance with U.S. generally accepted accounting principles for interim financial information and include all adjustments consisting of normal recurring adjustments that the management of Gilead believes are necessary for a fair presentation of the periods presented and are not necessarily indicative of results expected for the full fiscal year or for any subsequent interim period. Certain amounts and percentages in these Condensed Consolidated Financial Statements and accompanying notes may not sum or recalculate due to rounding.

REVENUES

3 Months Ended

Mar. 31, 2023

Revenue from Contract with Customer [Abstract]

REVENUES

Disaggregation of Revenues

The following table summarizes our Total revenues:


	Three Months Ended March 31, 2023								Three Months Ended March 31, 2022
(in millions)	U.S.		Europe		Other International		Total		U.S.		Europe		Other International		Total
Product sales:
HIV
Biktarvy	$	2,161	$	304	$	212	$	2,677	$	1,706	$	261	$	184	$	2,151
Complera/Eviplera	14		22		3		39		17		24		4		44
Descovy	395		25		29		449		311		32		31		374
Genvoya	417		55		29		501		457		77		48		582
Odefsey	230		76		11		317		232		96		11		339
Stribild	20		6		2		28		22		8		3		32
Truvada	23		3		5		32		28		4		6		38
Revenue share - Symtuza(1)	98		36		4		138		86		44		3		132
Other HIV(2)	4		1		3		9		5		4		5		14
Total HIV	3,364		528		298		4,190		2,862		550		295		3,707
Oncology
Cell Therapy
Tecartus	59		27		3		89		47		15		1		63
Yescarta	210		121		28		359		125		77		9		211
Total Cell Therapy	269		148		31		448		172		92		10		274

Trodelvy	162		54		6		222		119		25		2		146
Total Oncology	431		202		37		670		292		117		11		420
Liver Disease
Chronic hepatitis C virus (“HCV”)
Ledipasvir/Sofosbuvir(3)	3		7		5		15		13		4		18		35
Sofosbuvir/Velpatasvir(4)	204		90		90		385		162		83		85		330
Other HCV(5)	24		18		4		45		24		8		2		34
Total HCV	232		114		99		445		199		95		105		399

Chronic hepatitis B virus (“HBV”) / hepatitis delta virus (“HDV”)
Vemlidy	87		9		103		199		80		9		111		200
Viread	(1)		6		14		19		—		6		17		23
Other HBV/HDV(6)	—		11		—		11		—		13		—		13
Total HBV/HDV	86		26		117		230		80		28		128		235
Total Liver Disease	318		140		217		675		279		123		233		635

Veklury	252		111		209		573		801		304		430		1,535
Other
AmBisome	6		60		49		116		25		66		53		144
Letairis	32		—		—		32		43		—		—		43
Other(7)	30		12		9		51		26		15		9		50
Total Other	69		72		58		199		94		81		62		236
Total product sales	4,434		1,053		819		6,306		4,329		1,174		1,031		6,534
Royalty, contract and other revenues	18		26		2		46		27		27		3		56
Total revenues	$	4,452	$	1,079	$	821	$	6,352	$	4,355	$	1,202	$	1,033	$	6,590

_______________________________

(1) Represents our revenue from cobicistat (“C”), emtricitabine (“FTC”) and tenofovir alafenamide (“TAF”) in Symtuza (darunavir/C/FTC/TAF), a fixed dose combination product commercialized by Janssen Sciences Ireland Unlimited Company (“Janssen”).

(2) Includes Atripla, Emtriva, Sunlenca and Tybost.

(3) Amounts consist of sales of Harvoni and the authorized generic version of Harvoni sold by our separate subsidiary, Asegua Therapeutics LLC.

(4) Amounts consist of sales of Epclusa and the authorized generic version of Epclusa sold by our separate subsidiary, Asegua Therapeutics LLC.

(5) Includes Vosevi and Sovaldi.

(6) Includes Hepcludex and Hepsera.

(7) Includes Cayston, Jyseleca, Ranexa and Zydelig.

Revenues from Major Customers

The following table summarizes revenues from each of our customers who individually accounted for 10% or more of our Total revenues:


	Three Months Ended
	March 31,
(as a percentage of total revenues)	2023		2022
AmerisourceBergen Corporation	18	%	19	%
Cardinal Health, Inc.	26	%	23	%
McKesson Corporation	20	%	20	%

Revenues Recognized from Performance Obligations Satisfied in Prior Periods

The following table summarizes revenues recognized from performance obligations satisfied in prior periods:


	Three Months Ended
	March 31,
(in millions)	2023		2022
Revenue share with Janssen and royalties for licenses of intellectual property	$	192	$	184
Changes in estimates	$	160	$	230

Contract Balances

The following table summarizes our contract balances:


(in millions)	March 31, 2023		December 31, 2022
Contract assets(1)	$	164	$	171
Contract liabilities(2)	$	93	$	102

________________________________

(1) Consists of unbilled amounts primarily from arrangements where the licensing of intellectual property is the only or predominant performance obligation.

(2) Generally results from receipt of advance payment before our performance under the contract.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
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-Section 50
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-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

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-Publisher FASB
-Name Accounting Standards Codification
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
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-Paragraph 15
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130558-203045

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

+ Details

FAIR VALUE MEASUREMENTS

3 Months Ended

Mar. 31, 2023

Fair Value Disclosures [Abstract]

FAIR VALUE MEASUREMENTS

The following table summarizes the types of assets and liabilities measured at fair value on a recurring basis by level within the fair value hierarchy:


	March 31, 2023								December 31, 2022
(in millions)	Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3		Total
Assets:
Available-for-sale debt securities:
U.S. treasury securities	$	344	$	—	$	—	$	344	$	410	$	—	$	—	$	410
U.S. government agencies securities	—		155		—		155		—		35		—		35
Non-U.S. government securities	—		23		—		23		—		34		—		34
Certificates of deposit	—		90		—		90		—		54		—		54
Corporate debt securities	—		1,379		—		1,379		—		1,427		—		1,427
Residential mortgage and asset-backed securities	—		335		—		335		—		333		—		333
Equity securities:
Money market funds	3,175		—		—		3,175		3,831		—		—		3,831
Equity investment in Galapagos NV (“Galapagos”)	639		—		—		639		736		—		—		736
Equity investment in Arcus Biosciences, Inc. (“Arcus”)	252		—		—		252		286		—		—		286
Other publicly traded equity securities	235		—		—		235		175		—		—		175
Deferred compensation plan	249		—		—		249		220		—		—		220
Foreign currency derivative contracts	—		32		—		32		—		60		—		60
Total	$	4,895	$	2,014	$	—	$	6,909	$	5,658	$	1,943	$	—	$	7,600
Liabilities:
Liability for MYR GmbH (“MYR”) contingent consideration	$	—	$	—	$	277	$	277	$	—	$	—	$	275	$	275
Deferred compensation plan	249		—		—		249		220		—		—		220
Foreign currency derivative contracts	—		49		—		49		—		42		—		42
Total	$	249	$	49	$	277	$	575	$	220	$	42	$	275	$	538

Level 2 Inputs

Available-for-Sale Debt Securities

For our available-for-sale debt securities, we estimate the fair values by reviewing trading activity and pricing as of the measurement date, and by taking into consideration valuations obtained from third-party pricing services. The pricing services utilize industry standard valuation models, including both income-based and market-based approaches, for which all significant inputs are observable, either directly or indirectly, to estimate the fair value. These inputs include reported trades of and broker/dealer quotes on the same or similar securities, issuer credit spreads, benchmark securities, prepayment/default projections based on historical data and other observable inputs.

Foreign Currency Derivative Contracts

Substantially all of our foreign currency derivative contracts have maturities within an 18-month time horizon and all are with counterparties that have a minimum credit rating of A- or equivalent by S&P Global Ratings, Moody’s Investors Service, Inc. or Fitch Ratings, Inc. We estimate the fair values of these contracts by taking into consideration the valuations obtained from a third-party valuation service that utilizes an income-based industry standard valuation model for which all significant inputs are observable, either directly or indirectly. These inputs include foreign currency exchange rates, Secured Overnight Financing Rate and swap rates. These inputs, where applicable, are observable at commonly quoted intervals.

Senior Unsecured Notes

The total estimated fair values of our senior unsecured notes, determined using Level 2 inputs based on their quoted market values, were approximately $22.6 billion and $21.9 billion as of March 31, 2023 and December 31, 2022, respectively, and the carrying value was $24.1 billion as of March 31, 2023 and December 31, 2022.

Level 3 Inputs

Contingent Consideration Liability

In connection with our first quarter 2021 acquisition of MYR, we are subject to a potential contingent consideration payment of up to €300 million, subject to customary adjustments, which is revalued each reporting period using probability-weighted scenarios for U.S. Food and Drug Administration (“FDA”) approval of Hepcludex until the related contingency is resolved.

The following table summarizes the change in fair value of our contingent consideration liability:


	Three Months Ended
	March 31,
(in millions)	2023		2022
Beginning balance	$	275	$	317
Changes in valuation assumptions(1)	(3)		10
Effect of foreign exchange remeasurement(2)	5		(6)
Ending balance	$	277	$	322

________________________________

(1) Included in Research and development expenses on our Condensed Consolidated Statements of Income. The change in 2023 primarily related to updated expected payment dates and the change in 2022 primarily related to updated probability rate estimates.

(2) Included in Other income (expense), net on our Condensed Consolidated Statements of Income.

Liability Related to Future Royalties

We recorded a liability related to future royalties as part of our fourth quarter 2020 acquisition of Immunomedics, Inc. (“Immunomedics”), which is subsequently amortized using the effective interest method over the remaining estimated life. The fair value of the liability related to future royalties was $1.1 billion as of March 31, 2023 and December 31, 2022, and the carrying value was $1.1 billion as of March 31, 2023 and December 31, 2022.

Nonrecurring Fair Value Measurements

During the three months ended March 31, 2022, we recorded a partial impairment charge of $2.7 billion related to certain acquired in-process research and development (“IPR&D”) assets. See Note 7. Intangible Assets for additional information. There were no indicators of impairment to IPR&D assets noted during the three months ended March 31, 2023.

Fair Value Level Transfers

There were no transfers between Level 1, Level 2 and Level 3 in the periods presented.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

AVAILABLE-FOR-SALE DEBT SECURITIES AND EQUITY SECURITIES

3 Months Ended

Mar. 31, 2023

Debt Securities, Available-for-Sale [Abstract]

AVAILABLE-FOR-SALE DEBT SECURITIES AND EQUITY SECURITIES

Available-for-Sale Debt Securities

The following table summarizes our available-for-sale debt securities:


	March 31, 2023								December 31, 2022
(in millions)	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Estimated Fair Value		Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Estimated Fair Value
U.S. treasury securities	$	346	$	—	$	(2)	$	344	$	415	$	—	$	(5)	$	410
U.S. government agencies securities	156		—		—		155		36		—		—		35
Non-U.S. government securities	23		—		—		23		34		—		—		34
Certificates of deposit	90		—		—		90		54		—		—		54
Corporate debt securities	1,400		1		(21)		1,379		1,452		—		(26)		1,427
Residential mortgage and asset-backed securities	336		—		(2)		335		335		—		(3)		333
Total	$	2,350	$	2	$	(26)	$	2,326	$	2,325	$	1	$	(34)	$	2,293

The following table summarizes information related to available-for-sale debt securities that have been in a continuous unrealized loss position, classified by length of time:


	March 31, 2023
	Less Than 12 Months				12 Months or Longer				Total
(in millions)	Gross Unrealized Losses		Estimated Fair Value		Gross Unrealized Losses		Estimated Fair Value		Gross Unrealized Losses		Estimated Fair Value
U.S. treasury securities	$	(1)	$	89	$	(2)	$	177	$	(2)	$	266
U.S. government agencies securities	—		108		—		—		—		108
Non-U.S. government securities	—		23		—		—		—		23
Corporate debt securities	(6)		451		(16)		651		(21)		1,102
Residential mortgage and asset-backed securities	(1)		192		(1)		53		(2)		245
Total	$	(8)	$	862	$	(18)	$	880	$	(26)	$	1,743


	December 31, 2022
	Less Than 12 Months				12 Months or Longer				Total
(in millions)	Gross Unrealized Losses		Estimated Fair Value		Gross Unrealized Losses		Estimated Fair Value		Gross Unrealized Losses		Estimated Fair Value
U.S. treasury securities	$	(2)	$	174	$	(3)	$	206	$	(5)	$	379
U.S. government agencies securities	—		21		—		—		—		21
Non-U.S. government securities	—		31		—		3		—		34
Corporate debt securities	(17)		774		(8)		439		(26)		1,213
Residential mortgage and asset-backed securities	(2)		205		(1)		56		(3)		261
Total	$	(22)	$	1,204	$	(12)	$	705	$	(34)	$	1,908

No allowance for credit losses was recognized for investments with unrealized losses as of March 31, 2023 as the unrealized losses were primarily driven by broader change in interest rates with no adverse conditions identified that would prevent the issuer from making scheduled principal and interest payments. We do not currently intend to sell, and it is not more likely than not that we will be required to sell, such investments before recovery of their amortized cost bases.

The following table summarizes the classification of our available-for-sale debt securities in our Condensed Consolidated Balance Sheets:


(in millions)	March 31, 2023		December 31, 2022
Cash and cash equivalents	$	63	$	75
Short-term marketable debt securities	936		973
Long-term marketable debt securities	1,327		1,245
Total	$	2,326	$	2,293

The following table summarizes our available-for-sale debt securities by contractual maturity:


	March 31, 2023
(in millions)	Amortized Cost		Fair Value
Within one year	$	1,006	$	999
After one year through five years	1,325		1,308
After five years through ten years	14		14
After ten years	5		5
Total	$	2,350	$	2,326

Equity Securities

Equity Securities Measured at Fair Value

The following table summarizes the classification of our equity securities measured at fair value on a recurring basis, on our Condensed Consolidated Balance Sheets:


(in millions)	March 31, 2023		December 31, 2022
Cash and cash equivalents	$	3,175	$	3,831
Prepaid and other current assets(1)	394		473
Other long-term assets(1)	982		943
Total	$	4,551	$	5,248

________________________________

(1) Prepaid and other current assets and Other long-term assets include our equity method investments in Arcus and Galapagos, respectively, for which we elected and applied the fair value option as we believe it best reflects the underlying economics of these investments. Our investment in Galapagos is classified in Other long-term assets due to certain lock-up provisions in our amended subscription agreement with them, which extend to August 2024.

Other Equity Securities

Equity method investments and other equity investments without readily determinable fair values were $333 million and $423 million as of March 31, 2023 and December 31, 2022, respectively, and were excluded from the table above. These amounts were included in Other long-term assets on our Condensed Consolidated Balance Sheets.

Unrealized Gains and Losses

Net unrealized losses recognized on equity securities were $256 million and $96 million for the three months ended March 31, 2023, and 2022, respectively, and were included in Other income (expense), net on our Condensed Consolidated Statements of Income.

DERIVATIVE FINANCIAL INSTRUMENTS

3 Months Ended

Mar. 31, 2023

Derivative Instruments and Hedging Activities Disclosure [Abstract]

DERIVATIVE FINANCIAL INSTRUMENTS

Our operations in foreign countries expose us to market risk associated with foreign currency exchange rate fluctuations between the U.S. dollar and various foreign currencies, primarily the Euro. To manage this risk, we hedge a portion of our foreign currency exposures related to outstanding monetary assets and liabilities as well as forecasted product sales using foreign currency exchange forward contracts. In general, the market risk related to these contracts is offset by corresponding gains and losses on the hedged transactions. The credit risk associated with these contracts is driven by changes in interest and currency exchange rates and, as a result, varies over time. By working only with major banks and closely monitoring current market conditions, we seek to limit the risk that counterparties to these contracts may be unable to perform. We also seek to limit our risk of loss by entering into contracts that permit net settlement at maturity. Therefore, our overall risk of loss in the event of a counterparty default is limited to the amount of any unrealized gains on outstanding contracts (i.e., those contracts that have a positive fair value) at the date of default. We do not enter into derivative contracts for trading purposes.

The derivative instruments we use to hedge our exposures for certain monetary assets and liabilities that are denominated in a non-functional currency are not designated as hedges. The derivative instruments we use to hedge our exposures for forecasted product sales are designated as cash flow hedges and have maturities of 18 months or less.

We held foreign currency exchange contracts with outstanding notional amounts of $2.9 billion as of March 31, 2023 and $3.0 billion as of December 31, 2022.

While all our derivative contracts allow us the right to offset assets and liabilities, we have presented amounts in our Condensed Consolidated Balance Sheets on a gross basis. The following table summarizes the classification and fair values of derivative instruments, including the potential effect of offsetting:


	March 31, 2023
	Derivative Assets			Derivative Liabilities
(in millions)	Classification	Fair Value		Classification	Fair Value
Derivatives designated as hedges:
Foreign currency exchange contracts	Prepaid and other current assets	$	30	Other current liabilities	$	35
Foreign currency exchange contracts	Other long-term assets	1		Other long-term obligations	3
Total derivatives designated as hedges		31			38
Derivatives not designated as hedges:
Foreign currency exchange contracts	Prepaid and other current assets	1		Other current liabilities	11
Total derivatives not designated as hedges		1			11
Total derivatives presented gross on the Condensed Consolidated Balance Sheets		$	32		$	49

Gross amounts not offset on the Condensed Consolidated Balance Sheets:
Derivative financial instruments		(24)			(24)
Cash collateral received / pledged		—			—
Net amount (legal offset)		$	7		$	25


	December 31, 2022
	Derivative Assets			Derivative Liabilities
(in millions)	Classification	Fair Value		Classification	Fair Value
Derivatives designated as hedges:
Foreign currency exchange contracts	Prepaid and other current assets	$	59	Other current liabilities	$	26
Foreign currency exchange contracts	Other long-term assets	1		Other long-term obligations	9
Total derivatives designated as hedges		59			35
Derivatives not designated as hedges:
Foreign currency exchange contracts	Prepaid and other current assets	1		Other current liabilities	7
Total derivatives not designated as hedges		1			7
Total derivatives presented gross on the Condensed Consolidated Balance Sheets		$	60		$	42

Gross amounts not offset on the Condensed Consolidated Balance Sheets:
Derivative financial instruments		(36)			(36)
Cash collateral received / pledged		—			—
Net amount (legal offset)		$	25		$	7

The following table summarizes the effect of our derivative contracts on our Condensed Consolidated Financial Statements:


	Three Months Ended
	March 31,
(in millions)	2023		2022
Derivatives designated as hedges:
Net gain (loss) recognized in Accumulated other comprehensive income	$	(6)	$	28
Net gain reclassified from Accumulated other comprehensive income into Product sales	$	24	$	22
Derivatives not designated as hedges:
Net gain (loss) recognized in Other income (expense), net	$	(3)	$	19

The majority of gains and losses related to the hedged forecasted transactions reported in Accumulated other comprehensive income (loss) as of March 31, 2023 are expected to be reclassified to Product sales within 12 months. There were no discontinuances of cash flow hedges for the three months ended March 31, 2023 and 2022.

The cash flow effects of our derivative contracts for the three months ended March 31, 2023 and 2022 were included within Net cash provided by operating activities on our Condensed Consolidated Statements of Cash Flows.

ACQUISITIONS, COLLABORATIONS AND OTHER ARRANGEMENTS	3 Months Ended
ACQUISITIONS, COLLABORATIONS AND OTHER ARRANGEMENTS	Mar. 31, 2023
Business Combination and Asset Acquisition [Abstract]
ACQUISITIONS, COLLABORATIONS AND OTHER ARRANGEMENTS	ACQUISITIONS, COLLABORATIONS AND OTHER ARRANGEMENTSWe enter into acquisitions, licensing and strategic collaborations and other similar arrangements with third parties for the development and commercialization of certain products and product candidates. The collaborations and other arrangements may involve two or more parties who are active participants in the operating activities of the collaboration and are exposed to significant risks and rewards depending on the commercial success of the activities. These arrangements may include non-refundable upfront payments, expense reimbursements or payments by us for options to acquire certain rights, contingent obligations by us for potential development and regulatory milestone payments and/or sales-based milestone payments, royalty payments, revenue or profit-sharing arrangements, cost-sharing arrangements and equity investments. Acquisitions Tmunity In February 2023, we closed an agreement to acquire Tmunity Therapeutics, Inc. (“Tmunity”), a clinical-stage, private biotechnology company focused on next-generation CAR T-therapies and technologies. Under the terms of the agreement, we acquired all outstanding shares of Tmunity other than those already owned by Gilead for approximately $300 million in cash consideration. As a result, Tmunity became our wholly-owned subsidiary. We accounted for the transaction as an asset acquisition and recorded a $244 million charge to Acquired in-process research and development expenses on our Condensed Consolidated Statements of Income during the three months ended March 31, 2023. The remaining purchase price relates to various other assets acquired and liabilities assumed, consisting primarily of deferred tax assets. Under the agreement, the former shareholders of Tmunity and the University of Pennsylvania are eligible to receive a mix of up to approximately $1.0 billion in potential future payments upon achievement of certain development, regulatory and sales-based milestones, as well as royalty payments on sales. Collaborations and Other Arrangements Arcellx In January 2023, we closed an agreement to enter into a global strategic collaboration with Arcellx, Inc. (“Arcellx”) to co-develop and co-commercialize Arcellx’s lead late-stage product candidate, CART-ddBCMA, for the treatment of patients with relapsed or refractory multiple myeloma, and potential future next-generation autologous and non-autologous products. In conjunction with the collaboration agreement, we recorded a $212 million charge to Acquired in-process research and development expenses on our Condensed Consolidated Statements of Income during the three months ended March 31, 2023, primarily related to an upfront payment, as well as a $115 million equity investment, which is subject to lock-up provisions until July 2024, in Other long-term assets on our Condensed Consolidated Balance Sheets. The companies will share development, clinical trial, and commercialization costs for CART-ddBCMA and will jointly commercialize the product and split U.S. profits 50/50. Outside the U.S., we will commercialize the product and Arcellx will receive royalties on sales. Arcellx is eligible to receive performance-based development and regulatory milestone payments of up to $835 million related to CART-ddBCMA, a potential future next-generation autologous product and a potential future non-autologous product, with further commercial milestone payments, profit split payments on co-promote products and royalties on at least a portion of worldwide net sales, depending on whether Arcellx opts-in to co-promote on the future products. If additional future products are developed, Arcellx would be eligible to receive additional milestone payments, profit split payments on co-promote products and royalties on at least a portion of worldwide net sales, depending on whether Arcellx opts-in to co-promote these additional future products as well. Pionyr In June 2020, we entered into a transaction with Pionyr Immunotherapeutics (“Pionyr”), a privately held company pursuing novel biology in the field of immuno-oncology, which included entry into two separate agreements, one related to the initial acquisition of a 49.9% equity interest in Pionyr and the other providing us with the exclusive option, subject to certain terms and conditions, to acquire the remaining outstanding capital stock of Pionyr (“Pionyr Merger and Option Agreements”). The exclusive option had an estimated fair value of $70 million based on a probability-weighted option pricing model using unobservable inputs, which are considered Level 3 under the fair value measurement and disclosure guidance. In March 2023, we waived our exclusive option to acquire Pionyr and certain other rights under the Pionyr Merger and Option Agreements and recorded a $70 million charge to Other income (expense), net on our Condensed Consolidated Statements of Income. We will retain our equity interest in Pionyr as well as the right, under certain conditions, to review new data as it emerges.

INTANGIBLE ASSETS

3 Months Ended

Mar. 31, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

INTANGIBLE ASSETS

The following table summarizes our Intangible assets, net:


	March 31, 2023								December 31, 2022
(in millions)	Gross Carrying Amount		Accumulated Amortization		Foreign Currency Translation Adjustment		Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization		Foreign Currency Translation Adjustment		Net Carrying Amount
Finite-lived assets:
Intangible asset – sofosbuvir	$	10,720	$	(6,525)	$	—	$	4,195	$	10,720	$	(6,350)	$	—	$	4,370
Intangible asset – axicabtagene ciloleucel	7,110		(2,009)		—		5,101		7,110		(1,908)		—		5,202
Intangible asset – Trodelvy(1)	11,730		(1,192)		—		10,538		5,630		(973)		—		4,657
Intangible asset – Hepcludex	845		(179)		—		666		845		(158)		—		687
Other	1,489		(762)		1		728		1,489		(733)		1		758
Total finite-lived assets	31,894		(10,667)		1		21,228		25,794		(10,121)		1		15,674
Indefinite-lived assets – IPR&D(1)	7,120		—		—		7,120		13,220		—		—		13,220
Total intangible assets	$	39,014	$	(10,667)	$	1	$	28,348	$	39,014	$	(10,121)	$	1	$	28,894

_______________________________

(1) In February 2023, FDA granted approval of Trodelvy for use in adult patients with unresectable locally advanced or metastatic HR+/HER2- breast cancer who have received endocrine-based therapy and at least two additional systemic therapies in the metastatic setting. Accordingly, the related IPR&D intangible asset of $6.1 billion was reclassified to finite-lived assets in the first quarter of 2023.

Amortization Expense

Aggregate amortization expense related to finite-lived intangible assets was $546 million and $445 million for the three months ended March 31, 2023 and 2022, respectively, and is primarily included in Cost of goods sold on our Condensed Consolidated Statements of Income.

The following table summarizes the estimated future amortization expense associated with our finite-lived intangible assets as of March 31, 2023:


(in millions)	Amount
2023 (remaining nine months)	$	1,794
2024	2,392
2025	2,386
2026	2,378
2027	2,378
Thereafter	9,900
Total	$	21,228

Impairment Assessments

No indicators of impairment were noted for the three months ended March 31, 2023 and 2022, except as described under “2022 IPR&D Impairment” below.

2022 IPR&D Impairment

In connection with our acquisition of Immunomedics in 2020, we allocated a portion of the purchase price to acquired IPR&D intangible assets. Approximately $8.8 billion was assigned to IPR&D intangible assets related to Trodelvy for treatment of patients with hormone receptor-positive, human epidermal growth factor receptor 2-negative (“HR+/HER2-”) breast cancer. In March 2022, we received data from the Phase 3 TROPiCS-02 study evaluating Trodelvy in patients with HR+/HER2- metastatic breast cancer who have received prior endocrine therapy, cyclin-dependent kinase 4/6 inhibitors and two to four lines of chemotherapy (“third-line plus patients”). Based on our evaluation of the study results, and in connection with the preparation of the financial statements for the first quarter, we updated our estimate of the fair value of our HR+/HER2- IPR&D intangible asset to $6.1 billion as of March 31, 2022. Our estimate of fair value used a probability-weighted income approach that discounts expected future cash flows to the present value, which requires the use of Level 3 fair value measurements and inputs, including estimated revenues, costs, and probability of technical and regulatory success. The expected cash flows included cash flows from HR+/HER2- metastatic breast cancer for third-line plus patients and patients in earlier lines of therapy which are the subject of separate clinical studies. Our revised discounted cash flows were lower primarily due to a delay in launch timing for third-line plus patients which caused a decrease in our market share assumptions based on the expected competitive environment. As of March 2022, there were no changes in our plans or assumptions related to our estimated cash flows for patients in the earlier lines of therapy. We used a discount rate of 6.75% which is based on the estimated weighted-average cost of capital for companies with profiles similar to ours and represents the rate that market participants would use to value the intangible assets. We determined the revised estimated fair value was below the carrying value of the asset and, as a result, we recognized a partial impairment charge of $2.7 billion in In-process research and development impairment on our Condensed Consolidated Statements of Income during the three months ended March 31, 2022.

OTHER FINANCIAL INFORMATION

3 Months Ended

Mar. 31, 2023

Other Financial Information [Abstract]

OTHER FINANCIAL INFORMATION

Accounts receivable, net

The following table summarizes our Accounts receivable, net:


(in millions)	March 31, 2023		December 31, 2022
Accounts receivable	$	4,933	$	5,464
Less: allowances for chargebacks	634		549
Less: allowances for cash discounts and other	81		83
Less: allowances for credit losses	56		55
Accounts receivable, net	$	4,162	$	4,777

The majority of our trade accounts receivable arises from product sales in the U.S. and Europe.

Inventories

The following table summarizes our Inventories:


(in millions)	March 31, 2023		December 31, 2022
Raw materials	$	1,157	$	1,177
Work in process	570		577
Finished goods	1,283		1,066
Total	$	3,010	$	2,820
Reported as:
Inventories	$	1,576	$	1,507
Other long-term assets(1)	1,434		1,313
Total	$	3,010	$	2,820

_______________________________

(1) Amounts primarily consist of raw materials.

Other current liabilities

The following table summarizes the components of Other current liabilities:


(in millions)	March 31, 2023		December 31, 2022
Compensation and employee benefits	$	707	$	1,018
Income taxes payable	1,138		959
Allowance for sales returns	444		422
Other	1,851		2,182
Other current liabilities	$	4,140	$	4,580

Accumulated other comprehensive income (loss)

The following table summarizes the changes in Accumulated other comprehensive income (loss) by component, net of tax:


(in millions)	Foreign Currency Translation		Unrealized Gains and Losses on Available-for-Sale Debt Securities, Net of Tax		Unrealized Gains and Losses on Cash Flow Hedges, Net of Tax		Total
Balance as of December 31, 2022	$	2	$	(33)	$	33	$	2
Net unrealized gain (loss)	(5)		8		(6)		(2)
Reclassifications to net income	—		1		(21)		(20)
Net current period other comprehensive income (loss)	(5)		9		(26)		(22)
Balance as of March 31, 2023	$	(3)	$	(24)	$	7	$	(20)


(in millions)	Foreign Currency Translation		Unrealized Gains and Losses on Available-for-Sale Debt Securities, Net of Tax		Unrealized Gains and Losses on Cash Flow Hedges, Net of Tax		Total
Balance as of December 31, 2021	$	13	$	(4)	$	74	$	83
Net unrealized gain (loss)	5		(19)		24		10
Reclassifications to net income	—		—		(20)		(20)
Net current period other comprehensive income (loss)	5		(19)		4		(10)
Balance as of March 31, 2022	$	18	$	(23)	$	78	$	73

DEBT AND CREDIT FACILITIES

3 Months Ended

Mar. 31, 2023

Debt Disclosure [Abstract]

DEBT AND CREDIT FACILITIES

The following table summarizes the carrying amount of our borrowings under various financing arrangements:


(in millions)				Carrying Amount
Type of Borrowing	Issue Date	Maturity Date	Interest Rate	March 31, 2023		December 31, 2022
Senior Unsecured	September 2016	September 2023	2.50%	$	750	$	749
Senior Unsecured	September 2020	September 2023	0.75%	1,499		1,498
Senior Unsecured	March 2014	April 2024	3.70%	1,749		1,748
Senior Unsecured	November 2014	February 2025	3.50%	1,748		1,748
Senior Unsecured	September 2015	March 2026	3.65%	2,742		2,742
Senior Unsecured	September 2016	March 2027	2.95%	1,247		1,247
Senior Unsecured	September 2020	October 2027	1.20%	747		747
Senior Unsecured	September 2020	October 2030	1.65%	994		993
Senior Unsecured	September 2015	September 2035	4.60%	993		993
Senior Unsecured	September 2016	September 2036	4.00%	743		742
Senior Unsecured	September 2020	October 2040	2.60%	988		988
Senior Unsecured	December 2011	December 2041	5.65%	996		996
Senior Unsecured	March 2014	April 2044	4.80%	1,736		1,736
Senior Unsecured	November 2014	February 2045	4.50%	1,734		1,733
Senior Unsecured	September 2015	March 2046	4.75%	2,221		2,221
Senior Unsecured	September 2016	March 2047	4.15%	1,728		1,728
Senior Unsecured	September 2020	October 2050	2.80%	1,477		1,477
Total senior unsecured notes				24,092		24,088
Liability related to future royalties				1,146		1,141
Total debt, net				25,238		25,229
Less: Current portion of long-term debt and other obligations, net				2,283		2,273
Total Long-term debt, net				$	22,956	$	22,957

Senior Unsecured Notes

We are required to comply with certain covenants under our note indentures governing our senior unsecured notes. As of March 31, 2023, we were not in violation of any covenants.

Revolving Credit Facility

As of March 31, 2023 and December 31, 2022, there were no amounts outstanding under our $2.5 billion revolving credit facility maturing in June 2025, and we were in compliance with all covenants.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-URI https://asc.fasb.org/topic&trid=2208564

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1B
-Subparagraph (h)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1C
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495334-112611

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1I
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
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+ Details

COMMITMENTS AND CONTINGENCIES	3 Months Ended
COMMITMENTS AND CONTINGENCIES	Mar. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Legal Proceedings We are a party to various legal actions. Certain significant matters are described below. We recognize accruals for such actions to the extent that we conclude that a loss is both probable and reasonably estimable. We accrue for the best estimate of a loss within a range; however, if no estimate in the range is better than any other, then we accrue the minimum amount in the range. If we determine that a material loss is reasonably possible and the loss or range of loss can be estimated, we disclose the possible loss. Unless otherwise noted, the outcome of these matters either is not expected to be material or is not possible to determine such that we cannot reasonably estimate the maximum potential exposure or the range of possible loss. We did not have any material accruals for the matters described below on our Condensed Consolidated Balance Sheets as of March 31, 2023 and December 31, 2022. Litigation Related to Sofosbuvir In 2012, we acquired Pharmasset, Inc. Through the acquisition, we acquired sofosbuvir, a nucleotide analog that acts to inhibit the replication of HCV. In 2013, we received approval from FDA for sofosbuvir, sold under the brand name Sovaldi. Sofosbuvir is also included in all of our marketed HCV products. We have received a number of litigation claims regarding sofosbuvir. While we have carefully considered these claims both prior to and following the acquisition and believe they are without merit, we cannot predict the ultimate outcome of such claims or range of loss. We are aware of patents and patent applications owned by third parties that have been or may in the future be alleged by such parties to cover the use of our HCV products. If third parties obtain valid and enforceable patents, and successfully prove infringement of those patents by our HCV products, we could be required to pay significant monetary damages. We cannot predict the ultimate outcome of intellectual property claims related to our HCV products. We have spent, and will continue to spend, significant resources defending against these claims. Litigation with the University of Minnesota The University of Minnesota (the “University”) has obtained U.S. Patent No. 8,815,830 (the “’830 patent”), which purports to broadly cover nucleosides with antiviral and anticancer activity. In 2016, the University filed a lawsuit against us in the U.S. District Court for the District of Minnesota, alleging that the commercialization of sofosbuvir-containing products infringes the ’830 patent. We believe the ’830 patent is invalid and will not be infringed by the continued commercialization of sofosbuvir. In 2017, the court granted our motion to transfer the case to California. We have also filed petitions for inter partes review with the U.S. Patent and Trademark Office Patent Trial and Appeal Board (“PTAB”) alleging that all asserted claims are invalid for anticipation and obviousness. The PTAB instituted one of these petitions and a merits hearing was held in February 2021. In 2018, the U.S. District Court for the Northern District of California stayed the litigation until after the PTAB concluded the inter partes review that it had initiated. In May 2021, the PTAB issued a written decision finding the asserted claims of the University’s patent invalid. In July 2021, the University appealed this decision, and in March 2023, a three-judge panel of the Court of Appeals for the Federal Circuit affirmed the PTAB’s decision. The litigation in the U.S. District Court was dismissed in April 2023 after the University represented to the Court that it did not intend to pursue further appeals. Litigation with NuCana plc. (“NuCana”) NuCana has obtained European Patent No. 2,955,190 (the “EP ’190 patent”) that allegedly covers sofosbuvir. In opposition proceedings before the European Patent Office (“EPO”) held in February 2021, the EPO Opposition Division upheld the validity of the EP ’190 patent in amended form. The EPO subsequently held an appeal hearing in March 2023 and revoked the EP ’190 patent, including the amended patent. We had also initiated proceedings to invalidate the U.K. counterparts of the EP ’190 patent and a related patent, European Patent No. 3,904,365 (the EP ‘365 patent) in the High Court of England & Wales. NuCana had filed counterclaims against us in the High Court of England & Wales alleging patent infringement of the U.K. counterparts and seeking damages and other relief. The U.K. case was heard in early 2023, and the judge issued a judgment in March 2023 invalidating both patents. In April 2021, NuCana also filed a lawsuit against us in Germany at the Landgericht Düsseldorf alleging patent infringement of the German counterpart of the EP ’190 patent and seeking damages and injunctive relief. In April 2022, we filed an action for grant of a compulsory license before the Federal Patent Court in Germany. In July 2022, the Düsseldorf court determined that NuCana’s German counterpart of the EP ’190 patent is infringed and granted an injunction. In August 2022, Gilead filed a notice of appeal regarding the Düsseldorf court’s decision, and a hearing is scheduled for August 2023. Following the revocation of the EP ’190 patent by the EPO, we expect the injunction in Germany to be lifted. Litigation Relating to Pre-Exposure Prophylaxis In August 2019, we filed petitions requesting inter partes review of U.S. Patent Nos. 9,044,509, 9,579,333, 9,937,191 and 10,335,423 (collectively, “HHS Patents”) by PTAB. The HHS Patents are assigned to the U.S. Department of Health and Human Services (“HHS”) and purport to claim a process of protecting a primate host from infection by an immunodeficiency retrovirus by administering a combination of FTC and tenofovir disoproxil fumarate (“TDF”) or TAF prior to exposure of the host to the immunodeficiency retrovirus, a process commonly known as pre-exposure prophylaxis (“PrEP”). In November 2019, the U.S. Department of Justice filed a lawsuit against us in the U.S. District Court of Delaware, alleging that the sale of Truvada and Descovy for use as PrEP infringes the HHS Patents. In February 2020, PTAB declined to institute our petitions for inter partes review of the HHS Patents. In April 2020, we filed a breach of contract lawsuit against the U.S. federal government in the U.S. Court of Federal Claims, alleging violations of three material transfer agreements (“MTAs”) related to the research underlying the HHS Patents and two clinical trial agreements (“CTAs”) by the U.S. Centers for Disease Control and Prevention related to PrEP research. A trial for the bifurcated portion of the lawsuit in the Court of Federal Claims was held in June 2022, and in November 2022, the Court determined that the government breached the three MTAs. The Court also made findings of fact relating to the CTAs but declined to issue a decision on breach of the CTAs until after trial in the Delaware District Court. Although we cannot predict with certainty the ultimate outcome of each of these litigation matters, we believe that the U.S. federal government breached the MTAs and CTA, that Truvada and Descovy do not infringe the HHS Patents and that the HHS Patents are invalid over prior art descriptions of Truvada’s use for PrEP and post-exposure prophylaxis as well because physicians and patients were using the claimed methods years before HHS filed the applications for the patents. A trial date for the lawsuit in the Delaware District Court has been set for May 2023. A separate trial at the Court of Federal Claims to determine the damages Gilead is owed based on the government’s breach has yet to be set. Litigation with Generic Manufacturers As part of the approval process for some of our products, FDA granted us a New Chemical Entity (“NCE”) exclusivity period during which other manufacturers’ applications for approval of generic versions of our products will not be approved. Generic manufacturers may challenge the patents protecting products that have been granted NCE exclusivity one year prior to the end of the NCE exclusivity period. Generic manufacturers have sought and may continue to seek FDA approval for a similar or identical drug through an abbreviated new drug application (“ANDA”), the application form typically used by manufacturers seeking approval of a generic drug. The sale of generic versions of our products prior to their patent expiration would have a significant negative effect on our revenues and results of operations. To seek approval for a generic version of a product having NCE status, a generic company may submit its ANDA to FDA four years after the branded product’s approval. In October 2021, we received a letter from Lupin Ltd. (“Lupin”) indicating that it has submitted an ANDA to FDA requesting permission to market and manufacture a generic version of Symtuza, a product commercialized by Janssen and for which Gilead shares in revenues. In November 2021, we, along with Janssen Products, L.P. and Janssen (“Janssen”), filed a patent infringement lawsuit against Lupin as co-plaintiffs in the U.S. District Court of Delaware. Trial has been scheduled for October 2023. In September 2022, we received a letter from Apotex Inc. and Apotex Corp. (“Apotex”) stating that they have submitted an ANDA for a generic version of Symtuza. In October 2022, we, along with Janssen, filed a patent infringement lawsuit against Apotex as co-plaintiffs in the U.S. District Court of Delaware. We separately filed an additional lawsuit against Apotex asserting infringement of two additional patents in the same court. Trial has not yet been scheduled in the lawsuits against Apotex. Starting in March 2022, we received letters from Lupin, Laurus Labs (“Laurus”) and Cipla Ltd. (“Cipla”), indicating that they have submitted ANDAs to FDA requesting permission to market and manufacture generic versions of Biktarvy. Lupin, Laurus, and Cipla have challenged the validity of three of the five patents listed in the Orange Book as associated with Biktarvy. We filed a lawsuit against Lupin, Laurus and Cipla in May 2022 in the U.S. District Court of Delaware, and intend to enforce and defend our intellectual property. Trial has been scheduled for December 2024. European Patent Claims In 2015, several parties filed oppositions in the EPO requesting revocation of one of our granted European patents covering sofosbuvir that expires in 2028. In 2016, the EPO upheld the validity of certain claims of our sofosbuvir patent. We have appealed this decision, seeking to restore all of the original claims, and several of the original opposing parties have also appealed, requesting full revocation. The appeal hearing was held in November 2022, but a final decision regarding the validity of the claims has not yet been announced. In 2017, several parties filed oppositions in the EPO requesting revocation of our granted European patent relating to sofosbuvir that expires in 2024. The EPO conducted an oral hearing for this opposition in 2018 and upheld the claims. The original opposing parties have appealed, requesting full revocation. The hearing for the appeal has been scheduled for September 2023. In 2017, several parties filed oppositions in the EPO requesting revocation of our granted European patent relating to TAF hemifumarate that expires in 2032. In 2019, the EPO upheld the validity of the claims of our TAF hemifumarate patent. Three parties have appealed this decision. The appeal hearing was held in March 2023 and the EPO affirmed the validity of the TAF hemifumarate patent. The appeal process for sofosbuvir opposition proceedings may take several years . While we are confident in the strength of our patents, we cannot predict the ultimate outcome of these oppositions. If we are unsuccessful in defending these oppositions, some or all of our patent claims may be narrowed or revoked and the patent protection for sofosbuvir in the EU could be substantially shortened or eliminated entirely. If our patents are revoked, and no other European patents are granted covering these compounds, our exclusivity may be based entirely on regulatory exclusivity granted by EMA. If we lose patent protection for sofosbuvir, our revenues and results of operations could be negatively impacted for the years including and succeeding the year in which such exclusivity is lost. Antitrust and Consumer Protection We, along with Bristol-Myers Squibb Company (“BMS”) and Johnson & Johnson, Inc., have been named as defendants in class action lawsuits filed in 2019 and 2020 related to various drugs used to treat HIV, including drugs used in combination antiretroviral therapy. Plaintiffs allege that we (and the other defendants) engaged in various conduct to restrain competition in violation of federal and state antitrust laws and state consumer protection laws. The lawsuits, which have been consolidated, are pending in the U.S. District Court for the Northern District of California. The lawsuits seek to bring claims on behalf of direct purchasers consisting largely of wholesalers and indirect or end-payor purchasers, including health insurers and individual patients. Plaintiffs seek damages, permanent injunctive relief and other relief. In the second half of 2021 and first half of 2022, several plaintiffs filed separate lawsuits effectively opting out of the class action cases, asserting claims that are substantively the same as the putative classes. These cases have been coordinated with the class actions. Trial has been set for May 2023. In January 2022, we, along with BMS and Janssen Products, L.P., were named as defendants in a lawsuit filed in the Superior Court of the State of California, County of San Mateo, by Aetna, Inc. on behalf of itself and its affiliates and subsidiaries that effectively opts the Aetna plaintiffs out of the above class actions. The allegations are substantively the same as those in the class actions. The Aetna plaintiffs seek damages, permanent injunctive relief and other relief. In September 2020, we, along with generic manufacturers Cipla and Cipla USA Inc. (together, “Cipla Defendants”), were named as defendants in a class action lawsuit filed in the U.S. District Court for the Northern District of California by Jacksonville Police Officers and Fire Fighters Health Insurance Trust (“Jacksonville Trust”) on behalf of end-payor purchasers. Jacksonville Trust claims that the 2014 settlement agreement between us and the Cipla Defendants, which settled a patent dispute relating to patents covering our Emtriva, Truvada and Atripla products and permitted generic entry prior to patent expiry, violates certain federal and state antitrust and consumer protection laws. The Plaintiff seeks damages, permanent injunctive relief and other relief. In February 2021, we, along with BMS and Teva Pharmaceutical Industries Ltd., were named as defendants in a lawsuit filed in the First Judicial District Court for the State of New Mexico, County of Santa Fe by the New Mexico Attorney General. The New Mexico Attorney General alleges that we (and the other defendants) restrained competition in violation of New Mexico antitrust and consumer protection laws. The New Mexico Attorney General seeks damages, permanent injunctive relief and other relief. While we believe these cases are without merit, we cannot predict the ultimate outcome. If plaintiffs are successful in their claims, we could be required to pay significant monetary damages or could be subject to permanent injunctive relief awarded in favor of plaintiffs. Product Liability We have been named as a defendant in one class action lawsuit and various product liability lawsuits related to Viread, Truvada, Atripla, Complera and Stribild. Plaintiffs allege that Viread, Truvada, Atripla, Complera and/or Stribild caused them to experience kidney, bone and/or tooth injuries. The lawsuits, which are pending in state or federal court in California, Delaware, and Missouri, involve more than 25,000 active plaintiffs. Plaintiffs in these cases seek damages and other relief on various grounds for alleged personal injury and economic loss. The first bellwether trial in California state court was scheduled to begin in October 2022, but is currently stayed while the California First District Court of Appeal considers the merits of plaintiffs’ theories of liability. The first bellwether trial in California federal court is scheduled to begin in January 2024. We intend to vigorously defend ourselves in these actions. While we believe these cases are without merit, we cannot predict the ultimate outcome. If plaintiffs are successful in their claims, we could be required to pay significant monetary damages. Government Investigation In 2017, we received a subpoena from the U.S. Attorney’s Office for the Southern District of New York requesting documents related to our promotional speaker programs for HIV. We are cooperating with this inquiry. Qui Tam Litigation A former sales employee filed a qui tam lawsuit against Gilead in March 2017 in U.S. District Court for the Eastern District of Pennsylvania. Following the government’s decision not to intervene in the suit, the case was unsealed in December 2020. The lawsuit alleges that certain of Gilead’s HCV sales and marketing activities violated the federal False Claims Act and various state false claims acts. The lawsuit seeks all available relief under these statutes. Health Choice Advocates, LLC (“Health Choice”) filed a qui tam lawsuit against Gilead in April 2020 in New Jersey state court. Following the New Jersey Attorney General’s Office’s decision not to intervene in the suit, Health Choice served us with their original complaint in August 2020. The lawsuit alleges that Gilead violated the New Jersey False Claims Act through our clinical educator programs for Sovaldi and Harvoni and our HCV and HIV patient access programs. The lawsuit seeks all available relief under the New Jersey False Claims Act. In April 2021, the trial court granted our motion to dismiss with prejudice. Health Choice has appealed the trial court’s dismissal. Health Choice filed another qui tam lawsuit against Gilead in May 2020 making similar allegations in Texas state court. Following the Texas Attorney General’s Office’s decision not to intervene in the suit, Health Choice served us with their original complaint in October 2020. The lawsuit alleges that Gilead violated the Texas Medicare Fraud Prevention Act (“TMFPA”) through our clinical educator programs for Sovaldi and Harvoni and our HCV and HIV patient access programs. The lawsuit seeks all available relief under the TMFPA. This case was stayed in September 2021 pending final judgment in the Eastern District of Pennsylvania lawsuit filed in March 2017, as discussed above. Health Choice filed a motion to lift the stay, and in April 2023, the trial court granted Health Choice’s motion to lift the stay. Gilead has filed a motion to the Texas Court of Appeals requesting reinstatement of the stay until final judgment in the Eastern District of Pennsylvania lawsuit. We intend to vigorously defend ourselves in these actions. While we believe these cases are without merit, we cannot predict the ultimate outcomes. If any of these plaintiffs are successful in their claims, we could be required to pay significant monetary damages. Securities Litigation Immunomedics and several of its former officers and directors have been named as defendants in putative class actions filed in 2018 and 2019, which were consolidated in September 2019. Plaintiffs filed a consolidated complaint in November 2019 and an amended complaint in July 2021. Plaintiffs allege that Immunomedics and the individual defendants violated the federal securities laws in connection with Immunomedics’ Biologics License Application for Trodelvy, and seek certification of a class of shareholders, damages and other relief. The consolidated lawsuit is pending in the U.S. District Court for the District of New Jersey. In June 2022, plaintiffs filed their Motion for Class Certification, and Immunomedics submitted its Opposition in July 2022. The parties have agreed to settle this litigation. A motion seeking preliminary approval of the settlement was granted in February 2023. The court has not yet entered a final order approving the settlement. Other Matters We are a party to various legal actions that arose in the ordinary course of our business. We do not believe that these other legal actions will have a material adverse impact on our consolidated financial position, results of operations or cash flows.

EARNINGS PER SHARE

3 Months Ended

Mar. 31, 2023

Earnings Per Share [Abstract]

EARNINGS PER SHARE

The following table shows the calculation of basic and diluted earnings per share attributable to Gilead:


	Three Months Ended
	March 31,
(in millions, except per share amounts)	2023		2022
Net income attributable to Gilead	$	1,010	$	19
Shares used in basic earnings per share attributable to Gilead calculation	1,248		1,255
Dilutive effect of stock options and equivalents	13		6
Shares used in diluted earnings per share attributable to Gilead calculation	1,261		1,262

Basic earnings per share attributable to Gilead	$	0.81	$	0.02
Diluted earnings per share attributable to Gilead	$	0.80	$	0.02

Potential shares of common stock excluded from the computation of diluted earnings per share attributable to Gilead because their effect would have been antidilutive were 3 million and 16 million for the three months ended March 31, 2023, and 2022, respectively.

INCOME TAXES

3 Months Ended

Mar. 31, 2023

Income Tax Disclosure [Abstract]

INCOME TAXES

The following table summarizes our Income tax benefit (expense):


	Three Months Ended
	March 31,
(in millions, except percentages)	2023			2022
Income (loss) before income taxes	$	1,300		$	(152)
Income tax benefit (expense)	$	(316)		$	164
Effective tax rate	24.3		%	107.9		%

Our effective income tax rate of 24.3% for the three months ended March 31, 2023 differed from the U.S. federal statutory rate of 21% primarily due to $244 million of non-deductible Acquired in-process research and development expenses recorded in connection with our acquisition of Tmunity.

Our effective income tax rate of 107.9% for three months ended March 31, 2022 differed from the U.S. federal statutory rate of 21% primarily due to a decrease in state deferred tax liabilities associated with a partial IPR&D impairment charge of $2.7 billion.

Our income tax returns are subject to audit by federal, state and foreign tax authorities. We are currently under examination by the Internal Revenue Service for our 2016 to 2018 tax years. There are differing interpretations of tax laws and regulations, and as a result, significant disputes may arise with these tax authorities involving issues of the timing and amount of deductions and allocations of income among various tax jurisdictions. We periodically evaluate our exposures associated with our tax filing positions.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

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+ Details

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation	The accompanying Condensed Consolidated Financial Statements and related Notes to Condensed Consolidated Financial Statements of Gilead Sciences, Inc. (“Gilead,” “we,” “our” or “us”) should be read in conjunction with the audited Consolidated Financial Statements and the related notes thereto for the year ended December 31, 2022, included in our Annual Report on Form 10-K filed with U.S. Securities and Exchange Commission. There have been no material changes to our organization or summary of significant accounting policies as disclosed in that filing. Beginning in the first quarter of 2023, we reclassified changes in income taxes prepaid and receivable from Prepaid expenses and other to combine with changes in income taxes payable as Income tax assets and liabilities, net within Operating Activities on our Condensed Consolidated Statements of Cash Flows. We believe this presentation assists users of the financial statements to better understand cash flow movements. Prior periods have been revised to reflect this change, resulting in a reclassification of $34 million from Prepaid expenses and other for the three months ended March 31, 2022.These interim financial statements have been prepared in accordance with U.S. generally accepted accounting principles for interim financial information and include all adjustments consisting of normal recurring adjustments that the management of Gilead believes are necessary for a fair presentation of the periods presented and are not necessarily indicative of results expected for the full fiscal year or for any subsequent interim period. Certain amounts and percentages in these Condensed Consolidated Financial Statements and accompanying notes may not sum or recalculate due to rounding.
Fair Value Measurements	Level 2 Inputs Available-for-Sale Debt Securities For our available-for-sale debt securities, we estimate the fair values by reviewing trading activity and pricing as of the measurement date, and by taking into consideration valuations obtained from third-party pricing services. The pricing services utilize industry standard valuation models, including both income-based and market-based approaches, for which all significant inputs are observable, either directly or indirectly, to estimate the fair value. These inputs include reported trades of and broker/dealer quotes on the same or similar securities, issuer credit spreads, benchmark securities, prepayment/default projections based on historical data and other observable inputs. Foreign Currency Derivative Contracts Substantially all of our foreign currency derivative contracts have maturities within an 18-month time horizon and all are with counterparties that have a minimum credit rating of A- or equivalent by S&P Global Ratings, Moody’s Investors Service, Inc. or Fitch Ratings, Inc. We estimate the fair values of these contracts by taking into consideration the valuations obtained from a third-party valuation service that utilizes an income-based industry standard valuation model for which all significant inputs are observable, either directly or indirectly. These inputs include foreign currency exchange rates, Secured Overnight Financing Rate and swap rates. These inputs, where applicable, are observable at commonly quoted intervals. Level 3 Inputs Contingent Consideration Liability In connection with our first quarter 2021 acquisition of MYR, we are subject to a potential contingent consideration payment of up to €300 million, subject to customary adjustments, which is revalued each reporting period using probability-weighted scenarios for U.S. Food and Drug Administration (“FDA”) approval of Hepcludex until the related contingency is resolved.

REVENUES (Tables)

3 Months Ended

Mar. 31, 2023

Revenue from Contract with Customer [Abstract]

Summary of Disaggregation of Revenues

The following table summarizes our Total revenues:


	Three Months Ended March 31, 2023								Three Months Ended March 31, 2022
(in millions)	U.S.		Europe		Other International		Total		U.S.		Europe		Other International		Total
Product sales:
HIV
Biktarvy	$	2,161	$	304	$	212	$	2,677	$	1,706	$	261	$	184	$	2,151
Complera/Eviplera	14		22		3		39		17		24		4		44
Descovy	395		25		29		449		311		32		31		374
Genvoya	417		55		29		501		457		77		48		582
Odefsey	230		76		11		317		232		96		11		339
Stribild	20		6		2		28		22		8		3		32
Truvada	23		3		5		32		28		4		6		38
Revenue share - Symtuza(1)	98		36		4		138		86		44		3		132
Other HIV(2)	4		1		3		9		5		4		5		14
Total HIV	3,364		528		298		4,190		2,862		550		295		3,707
Oncology
Cell Therapy
Tecartus	59		27		3		89		47		15		1		63
Yescarta	210		121		28		359		125		77		9		211
Total Cell Therapy	269		148		31		448		172		92		10		274

Trodelvy	162		54		6		222		119		25		2		146
Total Oncology	431		202		37		670		292		117		11		420
Liver Disease
Chronic hepatitis C virus (“HCV”)
Ledipasvir/Sofosbuvir(3)	3		7		5		15		13		4		18		35
Sofosbuvir/Velpatasvir(4)	204		90		90		385		162		83		85		330
Other HCV(5)	24		18		4		45		24		8		2		34
Total HCV	232		114		99		445		199		95		105		399

Chronic hepatitis B virus (“HBV”) / hepatitis delta virus (“HDV”)
Vemlidy	87		9		103		199		80		9		111		200
Viread	(1)		6		14		19		—		6		17		23
Other HBV/HDV(6)	—		11		—		11		—		13		—		13
Total HBV/HDV	86		26		117		230		80		28		128		235
Total Liver Disease	318		140		217		675		279		123		233		635

Veklury	252		111		209		573		801		304		430		1,535
Other
AmBisome	6		60		49		116		25		66		53		144
Letairis	32		—		—		32		43		—		—		43
Other(7)	30		12		9		51		26		15		9		50
Total Other	69		72		58		199		94		81		62		236
Total product sales	4,434		1,053		819		6,306		4,329		1,174		1,031		6,534
Royalty, contract and other revenues	18		26		2		46		27		27		3		56
Total revenues	$	4,452	$	1,079	$	821	$	6,352	$	4,355	$	1,202	$	1,033	$	6,590

_______________________________

(1) Represents our revenue from cobicistat (“C”), emtricitabine (“FTC”) and tenofovir alafenamide (“TAF”) in Symtuza (darunavir/C/FTC/TAF), a fixed dose combination product commercialized by Janssen Sciences Ireland Unlimited Company (“Janssen”).

(2) Includes Atripla, Emtriva, Sunlenca and Tybost.

(3) Amounts consist of sales of Harvoni and the authorized generic version of Harvoni sold by our separate subsidiary, Asegua Therapeutics LLC.

(4) Amounts consist of sales of Epclusa and the authorized generic version of Epclusa sold by our separate subsidiary, Asegua Therapeutics LLC.

(5) Includes Vosevi and Sovaldi.

(6) Includes Hepcludex and Hepsera.

(7) Includes Cayston, Jyseleca, Ranexa and Zydelig.

Summary of Revenues from Major Customers

The following table summarizes revenues from each of our customers who individually accounted for 10% or more of our Total revenues:


	Three Months Ended
	March 31,
(as a percentage of total revenues)	2023		2022
AmerisourceBergen Corporation	18	%	19	%
Cardinal Health, Inc.	26	%	23	%
McKesson Corporation	20	%	20	%

Summary of Revenues Recognized from Performance Obligations Satisfied in Prior Periods

The following table summarizes revenues recognized from performance obligations satisfied in prior periods:


	Three Months Ended
	March 31,
(in millions)	2023		2022
Revenue share with Janssen and royalties for licenses of intellectual property	$	192	$	184
Changes in estimates	$	160	$	230

Summary of Contract Balances

The following table summarizes our contract balances:


(in millions)	March 31, 2023		December 31, 2022
Contract assets(1)	$	164	$	171
Contract liabilities(2)	$	93	$	102

________________________________

(1) Consists of unbilled amounts primarily from arrangements where the licensing of intellectual property is the only or predominant performance obligation.

(2) Generally results from receipt of advance payment before our performance under the contract.

FAIR VALUE MEASUREMENTS (Tables)

3 Months Ended

Mar. 31, 2023

Fair Value Disclosures [Abstract]

Summary of Assets and Liabilities Measured at Fair Value

The following table summarizes the types of assets and liabilities measured at fair value on a recurring basis by level within the fair value hierarchy:


	March 31, 2023								December 31, 2022
(in millions)	Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3		Total
Assets:
Available-for-sale debt securities:
U.S. treasury securities	$	344	$	—	$	—	$	344	$	410	$	—	$	—	$	410
U.S. government agencies securities	—		155		—		155		—		35		—		35
Non-U.S. government securities	—		23		—		23		—		34		—		34
Certificates of deposit	—		90		—		90		—		54		—		54
Corporate debt securities	—		1,379		—		1,379		—		1,427		—		1,427
Residential mortgage and asset-backed securities	—		335		—		335		—		333		—		333
Equity securities:
Money market funds	3,175		—		—		3,175		3,831		—		—		3,831
Equity investment in Galapagos NV (“Galapagos”)	639		—		—		639		736		—		—		736
Equity investment in Arcus Biosciences, Inc. (“Arcus”)	252		—		—		252		286		—		—		286
Other publicly traded equity securities	235		—		—		235		175		—		—		175
Deferred compensation plan	249		—		—		249		220		—		—		220
Foreign currency derivative contracts	—		32		—		32		—		60		—		60
Total	$	4,895	$	2,014	$	—	$	6,909	$	5,658	$	1,943	$	—	$	7,600
Liabilities:
Liability for MYR GmbH (“MYR”) contingent consideration	$	—	$	—	$	277	$	277	$	—	$	—	$	275	$	275
Deferred compensation plan	249		—		—		249		220		—		—		220
Foreign currency derivative contracts	—		49		—		49		—		42		—		42
Total	$	249	$	49	$	277	$	575	$	220	$	42	$	275	$	538

Summary of Change in Fair Value of Contingent Consideration

The following table summarizes the change in fair value of our contingent consideration liability:


	Three Months Ended
	March 31,
(in millions)	2023		2022
Beginning balance	$	275	$	317
Changes in valuation assumptions(1)	(3)		10
Effect of foreign exchange remeasurement(2)	5		(6)
Ending balance	$	277	$	322

________________________________

(1) Included in Research and development expenses on our Condensed Consolidated Statements of Income. The change in 2023 primarily related to updated expected payment dates and the change in 2022 primarily related to updated probability rate estimates.

(2) Included in Other income (expense), net on our Condensed Consolidated Statements of Income.

AVAILABLE-FOR-SALE DEBT SECURITIES AND EQUITY SECURITIES (Tables)

3 Months Ended

Mar. 31, 2023

Debt Securities, Available-for-Sale [Abstract]

Summary of Reconciliation of Available-for-Sale Debt Securities from Cost Basis to Fair Value

The following table summarizes our available-for-sale debt securities:


	March 31, 2023								December 31, 2022
(in millions)	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Estimated Fair Value		Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Estimated Fair Value
U.S. treasury securities	$	346	$	—	$	(2)	$	344	$	415	$	—	$	(5)	$	410
U.S. government agencies securities	156		—		—		155		36		—		—		35
Non-U.S. government securities	23		—		—		23		34		—		—		34
Certificates of deposit	90		—		—		90		54		—		—		54
Corporate debt securities	1,400		1		(21)		1,379		1,452		—		(26)		1,427
Residential mortgage and asset-backed securities	336		—		(2)		335		335		—		(3)		333
Total	$	2,350	$	2	$	(26)	$	2,326	$	2,325	$	1	$	(34)	$	2,293

Summary of Available-for-Sale Debt Securities in a Continuous Loss Position

The following table summarizes information related to available-for-sale debt securities that have been in a continuous unrealized loss position, classified by length of time:


	March 31, 2023
	Less Than 12 Months				12 Months or Longer				Total
(in millions)	Gross Unrealized Losses		Estimated Fair Value		Gross Unrealized Losses		Estimated Fair Value		Gross Unrealized Losses		Estimated Fair Value
U.S. treasury securities	$	(1)	$	89	$	(2)	$	177	$	(2)	$	266
U.S. government agencies securities	—		108		—		—		—		108
Non-U.S. government securities	—		23		—		—		—		23
Corporate debt securities	(6)		451		(16)		651		(21)		1,102
Residential mortgage and asset-backed securities	(1)		192		(1)		53		(2)		245
Total	$	(8)	$	862	$	(18)	$	880	$	(26)	$	1,743


	December 31, 2022
	Less Than 12 Months				12 Months or Longer				Total
(in millions)	Gross Unrealized Losses		Estimated Fair Value		Gross Unrealized Losses		Estimated Fair Value		Gross Unrealized Losses		Estimated Fair Value
U.S. treasury securities	$	(2)	$	174	$	(3)	$	206	$	(5)	$	379
U.S. government agencies securities	—		21		—		—		—		21
Non-U.S. government securities	—		31		—		3		—		34
Corporate debt securities	(17)		774		(8)		439		(26)		1,213
Residential mortgage and asset-backed securities	(2)		205		(1)		56		(3)		261
Total	$	(22)	$	1,204	$	(12)	$	705	$	(34)	$	1,908

Summary of Classification of Available-for-Sale Debt Securities

The following table summarizes the classification of our available-for-sale debt securities in our Condensed Consolidated Balance Sheets:


(in millions)	March 31, 2023		December 31, 2022
Cash and cash equivalents	$	63	$	75
Short-term marketable debt securities	936		973
Long-term marketable debt securities	1,327		1,245
Total	$	2,326	$	2,293

Summary of Available-for-Sale Debt Securities by Contractual Maturity

The following table summarizes our available-for-sale debt securities by contractual maturity:


	March 31, 2023
(in millions)	Amortized Cost		Fair Value
Within one year	$	1,006	$	999
After one year through five years	1,325		1,308
After five years through ten years	14		14
After ten years	5		5
Total	$	2,350	$	2,326

Summary of Equity Securities

The following table summarizes the classification of our equity securities measured at fair value on a recurring basis, on our Condensed Consolidated Balance Sheets:


(in millions)	March 31, 2023		December 31, 2022
Cash and cash equivalents	$	3,175	$	3,831
Prepaid and other current assets(1)	394		473
Other long-term assets(1)	982		943
Total	$	4,551	$	5,248

________________________________

(1) Prepaid and other current assets and Other long-term assets include our equity method investments in Arcus and Galapagos, respectively, for which we elected and applied the fair value option as we believe it best reflects the underlying economics of these investments. Our investment in Galapagos is classified in Other long-term assets due to certain lock-up provisions in our amended subscription agreement with them, which extend to August 2024.

DERIVATIVE FINANCIAL INSTRUMENTS (Tables)

3 Months Ended

Mar. 31, 2023

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Summary of Classification and Fair Value of Derivative Instruments

While all our derivative contracts allow us the right to offset assets and liabilities, we have presented amounts in our Condensed Consolidated Balance Sheets on a gross basis. The following table summarizes the classification and fair values of derivative instruments, including the potential effect of offsetting:


	March 31, 2023
	Derivative Assets			Derivative Liabilities
(in millions)	Classification	Fair Value		Classification	Fair Value
Derivatives designated as hedges:
Foreign currency exchange contracts	Prepaid and other current assets	$	30	Other current liabilities	$	35
Foreign currency exchange contracts	Other long-term assets	1		Other long-term obligations	3
Total derivatives designated as hedges		31			38
Derivatives not designated as hedges:
Foreign currency exchange contracts	Prepaid and other current assets	1		Other current liabilities	11
Total derivatives not designated as hedges		1			11
Total derivatives presented gross on the Condensed Consolidated Balance Sheets		$	32		$	49

Gross amounts not offset on the Condensed Consolidated Balance Sheets:
Derivative financial instruments		(24)			(24)
Cash collateral received / pledged		—			—
Net amount (legal offset)		$	7		$	25


	December 31, 2022
	Derivative Assets			Derivative Liabilities
(in millions)	Classification	Fair Value		Classification	Fair Value
Derivatives designated as hedges:
Foreign currency exchange contracts	Prepaid and other current assets	$	59	Other current liabilities	$	26
Foreign currency exchange contracts	Other long-term assets	1		Other long-term obligations	9
Total derivatives designated as hedges		59			35
Derivatives not designated as hedges:
Foreign currency exchange contracts	Prepaid and other current assets	1		Other current liabilities	7
Total derivatives not designated as hedges		1			7
Total derivatives presented gross on the Condensed Consolidated Balance Sheets		$	60		$	42

Gross amounts not offset on the Condensed Consolidated Balance Sheets:
Derivative financial instruments		(36)			(36)
Cash collateral received / pledged		—			—
Net amount (legal offset)		$	25		$	7

Summary of Effect of Foreign Currency Exchange Contracts

The following table summarizes the effect of our derivative contracts on our Condensed Consolidated Financial Statements:


	Three Months Ended
	March 31,
(in millions)	2023		2022
Derivatives designated as hedges:
Net gain (loss) recognized in Accumulated other comprehensive income	$	(6)	$	28
Net gain reclassified from Accumulated other comprehensive income into Product sales	$	24	$	22
Derivatives not designated as hedges:
Net gain (loss) recognized in Other income (expense), net	$	(3)	$	19

INTANGIBLE ASSETS (Tables)

3 Months Ended

Mar. 31, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Summary of Finite-Lived Intangible Assets

The following table summarizes our Intangible assets, net:


	March 31, 2023								December 31, 2022
(in millions)	Gross Carrying Amount		Accumulated Amortization		Foreign Currency Translation Adjustment		Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization		Foreign Currency Translation Adjustment		Net Carrying Amount
Finite-lived assets:
Intangible asset – sofosbuvir	$	10,720	$	(6,525)	$	—	$	4,195	$	10,720	$	(6,350)	$	—	$	4,370
Intangible asset – axicabtagene ciloleucel	7,110		(2,009)		—		5,101		7,110		(1,908)		—		5,202
Intangible asset – Trodelvy(1)	11,730		(1,192)		—		10,538		5,630		(973)		—		4,657
Intangible asset – Hepcludex	845		(179)		—		666		845		(158)		—		687
Other	1,489		(762)		1		728		1,489		(733)		1		758
Total finite-lived assets	31,894		(10,667)		1		21,228		25,794		(10,121)		1		15,674
Indefinite-lived assets – IPR&D(1)	7,120		—		—		7,120		13,220		—		—		13,220
Total intangible assets	$	39,014	$	(10,667)	$	1	$	28,348	$	39,014	$	(10,121)	$	1	$	28,894

_______________________________

(1) In February 2023, FDA granted approval of Trodelvy for use in adult patients with unresectable locally advanced or metastatic HR+/HER2- breast cancer who have received endocrine-based therapy and at least two additional systemic therapies in the metastatic setting. Accordingly, the related IPR&D intangible asset of $6.1 billion was reclassified to finite-lived assets in the first quarter of 2023.

Summary of Indefinite-Lived Intangible Assets

The following table summarizes our Intangible assets, net:


	March 31, 2023								December 31, 2022
(in millions)	Gross Carrying Amount		Accumulated Amortization		Foreign Currency Translation Adjustment		Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization		Foreign Currency Translation Adjustment		Net Carrying Amount
Finite-lived assets:
Intangible asset – sofosbuvir	$	10,720	$	(6,525)	$	—	$	4,195	$	10,720	$	(6,350)	$	—	$	4,370
Intangible asset – axicabtagene ciloleucel	7,110		(2,009)		—		5,101		7,110		(1,908)		—		5,202
Intangible asset – Trodelvy(1)	11,730		(1,192)		—		10,538		5,630		(973)		—		4,657
Intangible asset – Hepcludex	845		(179)		—		666		845		(158)		—		687
Other	1,489		(762)		1		728		1,489		(733)		1		758
Total finite-lived assets	31,894		(10,667)		1		21,228		25,794		(10,121)		1		15,674
Indefinite-lived assets – IPR&D(1)	7,120		—		—		7,120		13,220		—		—		13,220
Total intangible assets	$	39,014	$	(10,667)	$	1	$	28,348	$	39,014	$	(10,121)	$	1	$	28,894

_______________________________

(1) In February 2023, FDA granted approval of Trodelvy for use in adult patients with unresectable locally advanced or metastatic HR+/HER2- breast cancer who have received endocrine-based therapy and at least two additional systemic therapies in the metastatic setting. Accordingly, the related IPR&D intangible asset of $6.1 billion was reclassified to finite-lived assets in the first quarter of 2023.

Summary of Estimated Future Amortization Expense

The following table summarizes the estimated future amortization expense associated with our finite-lived intangible assets as of March 31, 2023:


(in millions)	Amount
2023 (remaining nine months)	$	1,794
2024	2,392
2025	2,386
2026	2,378
2027	2,378
Thereafter	9,900
Total	$	21,228

OTHER FINANCIAL INFORMATION (Tables)

3 Months Ended

Mar. 31, 2023

Other Financial Information [Abstract]

Summary of Accounts Receivable

The following table summarizes our Accounts receivable, net:


(in millions)	March 31, 2023		December 31, 2022
Accounts receivable	$	4,933	$	5,464
Less: allowances for chargebacks	634		549
Less: allowances for cash discounts and other	81		83
Less: allowances for credit losses	56		55
Accounts receivable, net	$	4,162	$	4,777

Summary of Inventories

The following table summarizes our Inventories:


(in millions)	March 31, 2023		December 31, 2022
Raw materials	$	1,157	$	1,177
Work in process	570		577
Finished goods	1,283		1,066
Total	$	3,010	$	2,820
Reported as:
Inventories	$	1,576	$	1,507
Other long-term assets(1)	1,434		1,313
Total	$	3,010	$	2,820

_______________________________

(1) Amounts primarily consist of raw materials.

Summary of Other Accrued Liabilities

The following table summarizes the components of Other current liabilities:


(in millions)	March 31, 2023		December 31, 2022
Compensation and employee benefits	$	707	$	1,018
Income taxes payable	1,138		959
Allowance for sales returns	444		422
Other	1,851		2,182
Other current liabilities	$	4,140	$	4,580

Summary of Accumulated Other Comprehensive Income (loss)

The following table summarizes the changes in Accumulated other comprehensive income (loss) by component, net of tax:


(in millions)	Foreign Currency Translation		Unrealized Gains and Losses on Available-for-Sale Debt Securities, Net of Tax		Unrealized Gains and Losses on Cash Flow Hedges, Net of Tax		Total
Balance as of December 31, 2022	$	2	$	(33)	$	33	$	2
Net unrealized gain (loss)	(5)		8		(6)		(2)
Reclassifications to net income	—		1		(21)		(20)
Net current period other comprehensive income (loss)	(5)		9		(26)		(22)
Balance as of March 31, 2023	$	(3)	$	(24)	$	7	$	(20)


(in millions)	Foreign Currency Translation		Unrealized Gains and Losses on Available-for-Sale Debt Securities, Net of Tax		Unrealized Gains and Losses on Cash Flow Hedges, Net of Tax		Total
Balance as of December 31, 2021	$	13	$	(4)	$	74	$	83
Net unrealized gain (loss)	5		(19)		24		10
Reclassifications to net income	—		—		(20)		(20)
Net current period other comprehensive income (loss)	5		(19)		4		(10)
Balance as of March 31, 2022	$	18	$	(23)	$	78	$	73

DEBT AND CREDIT FACILITIES (Tables)

3 Months Ended

Mar. 31, 2023

Debt Disclosure [Abstract]

Summary of Debt Carrying Amount

The following table summarizes the carrying amount of our borrowings under various financing arrangements:


(in millions)				Carrying Amount
Type of Borrowing	Issue Date	Maturity Date	Interest Rate	March 31, 2023		December 31, 2022
Senior Unsecured	September 2016	September 2023	2.50%	$	750	$	749
Senior Unsecured	September 2020	September 2023	0.75%	1,499		1,498
Senior Unsecured	March 2014	April 2024	3.70%	1,749		1,748
Senior Unsecured	November 2014	February 2025	3.50%	1,748		1,748
Senior Unsecured	September 2015	March 2026	3.65%	2,742		2,742
Senior Unsecured	September 2016	March 2027	2.95%	1,247		1,247
Senior Unsecured	September 2020	October 2027	1.20%	747		747
Senior Unsecured	September 2020	October 2030	1.65%	994		993
Senior Unsecured	September 2015	September 2035	4.60%	993		993
Senior Unsecured	September 2016	September 2036	4.00%	743		742
Senior Unsecured	September 2020	October 2040	2.60%	988		988
Senior Unsecured	December 2011	December 2041	5.65%	996		996
Senior Unsecured	March 2014	April 2044	4.80%	1,736		1,736
Senior Unsecured	November 2014	February 2045	4.50%	1,734		1,733
Senior Unsecured	September 2015	March 2046	4.75%	2,221		2,221
Senior Unsecured	September 2016	March 2047	4.15%	1,728		1,728
Senior Unsecured	September 2020	October 2050	2.80%	1,477		1,477
Total senior unsecured notes				24,092		24,088
Liability related to future royalties				1,146		1,141
Total debt, net				25,238		25,229
Less: Current portion of long-term debt and other obligations, net				2,283		2,273
Total Long-term debt, net				$	22,956	$	22,957

EARNINGS PER SHARE (Tables)

3 Months Ended

Mar. 31, 2023

Earnings Per Share [Abstract]

Summary of the Calculation of Basic and Diluted Earnings Per Share

The following table shows the calculation of basic and diluted earnings per share attributable to Gilead:


	Three Months Ended
	March 31,
(in millions, except per share amounts)	2023		2022
Net income attributable to Gilead	$	1,010	$	19
Shares used in basic earnings per share attributable to Gilead calculation	1,248		1,255
Dilutive effect of stock options and equivalents	13		6
Shares used in diluted earnings per share attributable to Gilead calculation	1,261		1,262

Basic earnings per share attributable to Gilead	$	0.81	$	0.02
Diluted earnings per share attributable to Gilead	$	0.80	$	0.02

INCOME TAXES (Tables)

3 Months Ended

Mar. 31, 2023

Income Tax Disclosure [Abstract]

Summary of the Provision for Income Taxes

The following table summarizes our Income tax benefit (expense):


	Three Months Ended
	March 31,
(in millions, except percentages)	2023			2022
Income (loss) before income taxes	$	1,300		$	(152)
Income tax benefit (expense)	$	(316)		$	164
Effective tax rate	24.3		%	107.9		%

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Reclassification [Line Items]
Reclassification out of prepaid expenses and other	$ 26	$ (54)
Reclassification into income tax assets and liabilities, net	$ (161)	(112)
Reclassification Adjustment
Reclassification [Line Items]
Reclassification out of prepaid expenses and other		34
Reclassification into income tax assets and liabilities, net		$ 34

REVENUES - Summary of Disaggregation of Revenues (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Disaggregation of Revenue [Line Items]
Total revenues	$ 6,352	$ 6,590
U.S.
Disaggregation of Revenue [Line Items]
Total revenues	4,452	4,355
Europe
Disaggregation of Revenue [Line Items]
Total revenues	1,079	1,202
Other International
Disaggregation of Revenue [Line Items]
Total revenues	821	1,033
Total product sales
Disaggregation of Revenue [Line Items]
Total revenues	6,306	6,534
Total product sales \| U.S.
Disaggregation of Revenue [Line Items]
Total revenues	4,434	4,329
Total product sales \| Europe
Disaggregation of Revenue [Line Items]
Total revenues	1,053	1,174
Total product sales \| Other International
Disaggregation of Revenue [Line Items]
Total revenues	819	1,031
Total HIV
Disaggregation of Revenue [Line Items]
Total revenues	4,190	3,707
Total HIV \| U.S.
Disaggregation of Revenue [Line Items]
Total revenues	3,364	2,862
Total HIV \| Europe
Disaggregation of Revenue [Line Items]
Total revenues	528	550
Total HIV \| Other International
Disaggregation of Revenue [Line Items]
Total revenues	298	295
Biktarvy
Disaggregation of Revenue [Line Items]
Total revenues	2,677	2,151
Biktarvy \| U.S.
Disaggregation of Revenue [Line Items]
Total revenues	2,161	1,706
Biktarvy \| Europe
Disaggregation of Revenue [Line Items]
Total revenues	304	261
Biktarvy \| Other International
Disaggregation of Revenue [Line Items]
Total revenues	212	184
Complera/Eviplera
Disaggregation of Revenue [Line Items]
Total revenues	39	44
Complera/Eviplera \| U.S.
Disaggregation of Revenue [Line Items]
Total revenues	14	17
Complera/Eviplera \| Europe
Disaggregation of Revenue [Line Items]
Total revenues	22	24
Complera/Eviplera \| Other International
Disaggregation of Revenue [Line Items]
Total revenues	3	4
Descovy
Disaggregation of Revenue [Line Items]
Total revenues	449	374
Descovy \| U.S.
Disaggregation of Revenue [Line Items]
Total revenues	395	311
Descovy \| Europe
Disaggregation of Revenue [Line Items]
Total revenues	25	32
Descovy \| Other International
Disaggregation of Revenue [Line Items]
Total revenues	29	31
Genvoya
Disaggregation of Revenue [Line Items]
Total revenues	501	582
Genvoya \| U.S.
Disaggregation of Revenue [Line Items]
Total revenues	417	457
Genvoya \| Europe
Disaggregation of Revenue [Line Items]
Total revenues	55	77
Genvoya \| Other International
Disaggregation of Revenue [Line Items]
Total revenues	29	48
Odefsey
Disaggregation of Revenue [Line Items]
Total revenues	317	339
Odefsey \| U.S.
Disaggregation of Revenue [Line Items]
Total revenues	230	232
Odefsey \| Europe
Disaggregation of Revenue [Line Items]
Total revenues	76	96
Odefsey \| Other International
Disaggregation of Revenue [Line Items]
Total revenues	11	11
Stribild
Disaggregation of Revenue [Line Items]
Total revenues	28	32
Stribild \| U.S.
Disaggregation of Revenue [Line Items]
Total revenues	20	22
Stribild \| Europe
Disaggregation of Revenue [Line Items]
Total revenues	6	8
Stribild \| Other International
Disaggregation of Revenue [Line Items]
Total revenues	2	3
Truvada
Disaggregation of Revenue [Line Items]
Total revenues	32	38
Truvada \| U.S.
Disaggregation of Revenue [Line Items]
Total revenues	23	28
Truvada \| Europe
Disaggregation of Revenue [Line Items]
Total revenues	3	4
Truvada \| Other International
Disaggregation of Revenue [Line Items]
Total revenues	5	6
Revenue share - Symtuza
Disaggregation of Revenue [Line Items]
Total revenues	138	132
Revenue share - Symtuza \| U.S.
Disaggregation of Revenue [Line Items]
Total revenues	98	86
Revenue share - Symtuza \| Europe
Disaggregation of Revenue [Line Items]
Total revenues	36	44
Revenue share - Symtuza \| Other International
Disaggregation of Revenue [Line Items]
Total revenues	4	3
Other HIV
Disaggregation of Revenue [Line Items]
Total revenues	9	14
Other HIV \| U.S.
Disaggregation of Revenue [Line Items]
Total revenues	4	5
Other HIV \| Europe
Disaggregation of Revenue [Line Items]
Total revenues	1	4
Other HIV \| Other International
Disaggregation of Revenue [Line Items]
Total revenues	3	5
Total Oncology
Disaggregation of Revenue [Line Items]
Total revenues	670	420
Total Oncology \| U.S.
Disaggregation of Revenue [Line Items]
Total revenues	431	292
Total Oncology \| Europe
Disaggregation of Revenue [Line Items]
Total revenues	202	117
Total Oncology \| Other International
Disaggregation of Revenue [Line Items]
Total revenues	37	11
Total Cell Therapy
Disaggregation of Revenue [Line Items]
Total revenues	448	274
Total Cell Therapy \| U.S.
Disaggregation of Revenue [Line Items]
Total revenues	269	172
Total Cell Therapy \| Europe
Disaggregation of Revenue [Line Items]
Total revenues	148	92
Total Cell Therapy \| Other International
Disaggregation of Revenue [Line Items]
Total revenues	31	10
Tecartus
Disaggregation of Revenue [Line Items]
Total revenues	89	63
Tecartus \| U.S.
Disaggregation of Revenue [Line Items]
Total revenues	59	47
Tecartus \| Europe
Disaggregation of Revenue [Line Items]
Total revenues	27	15
Tecartus \| Other International
Disaggregation of Revenue [Line Items]
Total revenues	3	1
Yescarta
Disaggregation of Revenue [Line Items]
Total revenues	359	211
Yescarta \| U.S.
Disaggregation of Revenue [Line Items]
Total revenues	210	125
Yescarta \| Europe
Disaggregation of Revenue [Line Items]
Total revenues	121	77
Yescarta \| Other International
Disaggregation of Revenue [Line Items]
Total revenues	28	9
Trodelvy
Disaggregation of Revenue [Line Items]
Total revenues	222	146
Trodelvy \| U.S.
Disaggregation of Revenue [Line Items]
Total revenues	162	119
Trodelvy \| Europe
Disaggregation of Revenue [Line Items]
Total revenues	54	25
Trodelvy \| Other International
Disaggregation of Revenue [Line Items]
Total revenues	6	2
Total Liver Disease
Disaggregation of Revenue [Line Items]
Total revenues	675	635
Total Liver Disease \| U.S.
Disaggregation of Revenue [Line Items]
Total revenues	318	279
Total Liver Disease \| Europe
Disaggregation of Revenue [Line Items]
Total revenues	140	123
Total Liver Disease \| Other International
Disaggregation of Revenue [Line Items]
Total revenues	217	233
Total HCV
Disaggregation of Revenue [Line Items]
Total revenues	445	399
Total HCV \| U.S.
Disaggregation of Revenue [Line Items]
Total revenues	232	199
Total HCV \| Europe
Disaggregation of Revenue [Line Items]
Total revenues	114	95
Total HCV \| Other International
Disaggregation of Revenue [Line Items]
Total revenues	99	105
Ledipasvir/Sofosbuvir
Disaggregation of Revenue [Line Items]
Total revenues	15	35
Ledipasvir/Sofosbuvir \| U.S.
Disaggregation of Revenue [Line Items]
Total revenues	3	13
Ledipasvir/Sofosbuvir \| Europe
Disaggregation of Revenue [Line Items]
Total revenues	7	4
Ledipasvir/Sofosbuvir \| Other International
Disaggregation of Revenue [Line Items]
Total revenues	5	18
Sofosbuvir/Velpatasvir
Disaggregation of Revenue [Line Items]
Total revenues	385	330
Sofosbuvir/Velpatasvir \| U.S.
Disaggregation of Revenue [Line Items]
Total revenues	204	162
Sofosbuvir/Velpatasvir \| Europe
Disaggregation of Revenue [Line Items]
Total revenues	90	83
Sofosbuvir/Velpatasvir \| Other International
Disaggregation of Revenue [Line Items]
Total revenues	90	85
Other HCV
Disaggregation of Revenue [Line Items]
Total revenues	45	34
Other HCV \| U.S.
Disaggregation of Revenue [Line Items]
Total revenues	24	24
Other HCV \| Europe
Disaggregation of Revenue [Line Items]
Total revenues	18	8
Other HCV \| Other International
Disaggregation of Revenue [Line Items]
Total revenues	4	2
Total HBV/HDV
Disaggregation of Revenue [Line Items]
Total revenues	230	235
Total HBV/HDV \| U.S.
Disaggregation of Revenue [Line Items]
Total revenues	86	80
Total HBV/HDV \| Europe
Disaggregation of Revenue [Line Items]
Total revenues	26	28
Total HBV/HDV \| Other International
Disaggregation of Revenue [Line Items]
Total revenues	117	128
Vemlidy
Disaggregation of Revenue [Line Items]
Total revenues	199	200
Vemlidy \| U.S.
Disaggregation of Revenue [Line Items]
Total revenues	87	80
Vemlidy \| Europe
Disaggregation of Revenue [Line Items]
Total revenues	9	9
Vemlidy \| Other International
Disaggregation of Revenue [Line Items]
Total revenues	103	111
Viread
Disaggregation of Revenue [Line Items]
Total revenues	19	23
Viread \| U.S.
Disaggregation of Revenue [Line Items]
Total revenues	(1)	0
Viread \| Europe
Disaggregation of Revenue [Line Items]
Total revenues	6	6
Viread \| Other International
Disaggregation of Revenue [Line Items]
Total revenues	14	17
Other HBV/HBD
Disaggregation of Revenue [Line Items]
Total revenues	11	13
Other HBV/HBD \| U.S.
Disaggregation of Revenue [Line Items]
Total revenues	0	0
Other HBV/HBD \| Europe
Disaggregation of Revenue [Line Items]
Total revenues	11	13
Other HBV/HBD \| Other International
Disaggregation of Revenue [Line Items]
Total revenues	0	0
Veklury
Disaggregation of Revenue [Line Items]
Total revenues	573	1,535
Veklury \| U.S.
Disaggregation of Revenue [Line Items]
Total revenues	252	801
Veklury \| Europe
Disaggregation of Revenue [Line Items]
Total revenues	111	304
Veklury \| Other International
Disaggregation of Revenue [Line Items]
Total revenues	209	430
Total Other
Disaggregation of Revenue [Line Items]
Total revenues	199	236
Total Other \| U.S.
Disaggregation of Revenue [Line Items]
Total revenues	69	94
Total Other \| Europe
Disaggregation of Revenue [Line Items]
Total revenues	72	81
Total Other \| Other International
Disaggregation of Revenue [Line Items]
Total revenues	58	62
AmBisome
Disaggregation of Revenue [Line Items]
Total revenues	116	144
AmBisome \| U.S.
Disaggregation of Revenue [Line Items]
Total revenues	6	25
AmBisome \| Europe
Disaggregation of Revenue [Line Items]
Total revenues	60	66
AmBisome \| Other International
Disaggregation of Revenue [Line Items]
Total revenues	49	53
Letairis
Disaggregation of Revenue [Line Items]
Total revenues	32	43
Letairis \| U.S.
Disaggregation of Revenue [Line Items]
Total revenues	32	43
Letairis \| Europe
Disaggregation of Revenue [Line Items]
Total revenues	0	0
Letairis \| Other International
Disaggregation of Revenue [Line Items]
Total revenues	0	0
Other
Disaggregation of Revenue [Line Items]
Total revenues	51	50
Other \| U.S.
Disaggregation of Revenue [Line Items]
Total revenues	30	26
Other \| Europe
Disaggregation of Revenue [Line Items]
Total revenues	12	15
Other \| Other International
Disaggregation of Revenue [Line Items]
Total revenues	9	9
Royalty, contract and other revenues
Disaggregation of Revenue [Line Items]
Total revenues	46	56
Royalty, contract and other revenues \| U.S.
Disaggregation of Revenue [Line Items]
Total revenues	18	27
Royalty, contract and other revenues \| Europe
Disaggregation of Revenue [Line Items]
Total revenues	26	27
Royalty, contract and other revenues \| Other International
Disaggregation of Revenue [Line Items]
Total revenues	$ 2	$ 3

REVENUES - Summary of Revenues from Major Customers (Details) - Revenue from Contract with Customer Benchmark - Customer Concentration Risk	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
AmerisourceBergen Corporation
Revenue, Major Customer [Line Items]
Percentage of revenues	18.00%	19.00%
Cardinal Health, Inc.
Revenue, Major Customer [Line Items]
Percentage of revenues	26.00%	23.00%
McKesson Corporation
Revenue, Major Customer [Line Items]
Percentage of revenues	20.00%	20.00%

REVENUES - Summary of Performance Obligations (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Revenue from Contract with Customer [Abstract]
Revenue share with Janssen and royalties for licenses of intellectual property	$ 192	$ 184
Changes in estimates	$ 160	$ 230

REVENUES - Summary of Contract Balances (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Contract assets	$ 164	$ 171
Contract liabilities	$ 93	$ 102

FAIR VALUE MEASUREMENTS - Summary of Assets and Liabilities Measured at Fair Value (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Assets:
Available-for-sale debt securities	$ 2,326	$ 2,293
Other publicly traded equity securities
Assets:
Total	4,551	5,248
Fair Value, Measurements, Recurring \| Estimate of Fair Value Measurement
Assets:
Total	6,909	7,600
Liabilities:
Total	575	538
Fair Value, Measurements, Recurring \| Estimate of Fair Value Measurement \| MYR GmbH
Liabilities:
Liability for MYR GmbH (“MYR”) contingent consideration	277	275
Fair Value, Measurements, Recurring \| Estimate of Fair Value Measurement \| Galapagos
Assets:
Marketable equity securities	639	736
Fair Value, Measurements, Recurring \| Estimate of Fair Value Measurement \| Arcus
Assets:
Marketable equity securities	252	286
Fair Value, Measurements, Recurring \| Estimate of Fair Value Measurement \| U.S. treasury securities
Assets:
Available-for-sale debt securities	344	410
Fair Value, Measurements, Recurring \| Estimate of Fair Value Measurement \| U.S. government agencies securities
Assets:
Available-for-sale debt securities	155	35
Fair Value, Measurements, Recurring \| Estimate of Fair Value Measurement \| Non-U.S. government securities
Assets:
Available-for-sale debt securities	23	34
Fair Value, Measurements, Recurring \| Estimate of Fair Value Measurement \| Certificates of deposit
Assets:
Available-for-sale debt securities	90	54
Fair Value, Measurements, Recurring \| Estimate of Fair Value Measurement \| Corporate debt securities
Assets:
Available-for-sale debt securities	1,379	1,427
Fair Value, Measurements, Recurring \| Estimate of Fair Value Measurement \| Residential mortgage and asset-backed securities
Assets:
Available-for-sale debt securities	335	333
Fair Value, Measurements, Recurring \| Estimate of Fair Value Measurement \| Money market funds
Assets:
Marketable equity securities	3,175	3,831
Fair Value, Measurements, Recurring \| Estimate of Fair Value Measurement \| Other publicly traded equity securities
Assets:
Marketable equity securities	235	175
Fair Value, Measurements, Recurring \| Estimate of Fair Value Measurement \| Deferred compensation plan
Assets:
Marketable equity securities	249	220
Liabilities:
Deferred compensation plan	249	220
Fair Value, Measurements, Recurring \| Estimate of Fair Value Measurement \| Foreign currency derivative contracts
Assets:
Foreign currency derivative contracts	32	60
Liabilities:
Foreign currency derivative contracts	49	42
Fair Value, Measurements, Recurring \| Level 1
Assets:
Total	4,895	5,658
Liabilities:
Total	249	220
Fair Value, Measurements, Recurring \| Level 1 \| MYR GmbH
Liabilities:
Liability for MYR GmbH (“MYR”) contingent consideration	0	0
Fair Value, Measurements, Recurring \| Level 1 \| Galapagos
Assets:
Marketable equity securities	639	736
Fair Value, Measurements, Recurring \| Level 1 \| Arcus
Assets:
Marketable equity securities	252	286
Fair Value, Measurements, Recurring \| Level 1 \| U.S. treasury securities
Assets:
Available-for-sale debt securities	344	410
Fair Value, Measurements, Recurring \| Level 1 \| U.S. government agencies securities
Assets:
Available-for-sale debt securities	0	0
Fair Value, Measurements, Recurring \| Level 1 \| Non-U.S. government securities
Assets:
Available-for-sale debt securities	0	0
Fair Value, Measurements, Recurring \| Level 1 \| Certificates of deposit
Assets:
Available-for-sale debt securities	0	0
Fair Value, Measurements, Recurring \| Level 1 \| Corporate debt securities
Assets:
Available-for-sale debt securities	0	0
Fair Value, Measurements, Recurring \| Level 1 \| Residential mortgage and asset-backed securities
Assets:
Available-for-sale debt securities	0	0
Fair Value, Measurements, Recurring \| Level 1 \| Money market funds
Assets:
Marketable equity securities	3,175	3,831
Fair Value, Measurements, Recurring \| Level 1 \| Other publicly traded equity securities
Assets:
Marketable equity securities	235	175
Fair Value, Measurements, Recurring \| Level 1 \| Deferred compensation plan
Assets:
Marketable equity securities	249	220
Liabilities:
Deferred compensation plan	249	220
Fair Value, Measurements, Recurring \| Level 1 \| Foreign currency derivative contracts
Assets:
Foreign currency derivative contracts	0	0
Liabilities:
Foreign currency derivative contracts	0	0
Fair Value, Measurements, Recurring \| Level 2
Assets:
Total	2,014	1,943
Liabilities:
Total	49	42
Fair Value, Measurements, Recurring \| Level 2 \| MYR GmbH
Liabilities:
Liability for MYR GmbH (“MYR”) contingent consideration	0	0
Fair Value, Measurements, Recurring \| Level 2 \| Galapagos
Assets:
Marketable equity securities	0	0
Fair Value, Measurements, Recurring \| Level 2 \| Arcus
Assets:
Marketable equity securities	0	0
Fair Value, Measurements, Recurring \| Level 2 \| U.S. treasury securities
Assets:
Available-for-sale debt securities	0	0
Fair Value, Measurements, Recurring \| Level 2 \| U.S. government agencies securities
Assets:
Available-for-sale debt securities	155	35
Fair Value, Measurements, Recurring \| Level 2 \| Non-U.S. government securities
Assets:
Available-for-sale debt securities	23	34
Fair Value, Measurements, Recurring \| Level 2 \| Certificates of deposit
Assets:
Available-for-sale debt securities	90	54
Fair Value, Measurements, Recurring \| Level 2 \| Corporate debt securities
Assets:
Available-for-sale debt securities	1,379	1,427
Fair Value, Measurements, Recurring \| Level 2 \| Residential mortgage and asset-backed securities
Assets:
Available-for-sale debt securities	335	333
Fair Value, Measurements, Recurring \| Level 2 \| Money market funds
Assets:
Marketable equity securities	0	0
Fair Value, Measurements, Recurring \| Level 2 \| Other publicly traded equity securities
Assets:
Marketable equity securities	0	0
Fair Value, Measurements, Recurring \| Level 2 \| Deferred compensation plan
Assets:
Marketable equity securities	0	0
Liabilities:
Deferred compensation plan	0	0
Fair Value, Measurements, Recurring \| Level 2 \| Foreign currency derivative contracts
Assets:
Foreign currency derivative contracts	32	60
Liabilities:
Foreign currency derivative contracts	49	42
Fair Value, Measurements, Recurring \| Level 3
Assets:
Total	0	0
Liabilities:
Total	277	275
Fair Value, Measurements, Recurring \| Level 3 \| MYR GmbH
Liabilities:
Liability for MYR GmbH (“MYR”) contingent consideration	277	275
Fair Value, Measurements, Recurring \| Level 3 \| Galapagos
Assets:
Marketable equity securities	0	0
Fair Value, Measurements, Recurring \| Level 3 \| Arcus
Assets:
Marketable equity securities	0	0
Fair Value, Measurements, Recurring \| Level 3 \| U.S. treasury securities
Assets:
Available-for-sale debt securities	0	0
Fair Value, Measurements, Recurring \| Level 3 \| U.S. government agencies securities
Assets:
Available-for-sale debt securities	0	0
Fair Value, Measurements, Recurring \| Level 3 \| Non-U.S. government securities
Assets:
Available-for-sale debt securities	0	0
Fair Value, Measurements, Recurring \| Level 3 \| Certificates of deposit
Assets:
Available-for-sale debt securities	0	0
Fair Value, Measurements, Recurring \| Level 3 \| Corporate debt securities
Assets:
Available-for-sale debt securities	0	0
Fair Value, Measurements, Recurring \| Level 3 \| Residential mortgage and asset-backed securities
Assets:
Available-for-sale debt securities	0	0
Fair Value, Measurements, Recurring \| Level 3 \| Money market funds
Assets:
Marketable equity securities	0	0
Fair Value, Measurements, Recurring \| Level 3 \| Other publicly traded equity securities
Assets:
Marketable equity securities	0	0
Fair Value, Measurements, Recurring \| Level 3 \| Deferred compensation plan
Assets:
Marketable equity securities	0	0
Liabilities:
Deferred compensation plan	0	0
Fair Value, Measurements, Recurring \| Level 3 \| Foreign currency derivative contracts
Assets:
Foreign currency derivative contracts	0	0
Liabilities:
Foreign currency derivative contracts	$ 0	$ 0

FAIR VALUE MEASUREMENTS - Additional Information (Details) € in Millions, $ in Millions	3 Months Ended
	Mar. 31, 2023 USD ($)	Mar. 31, 2022 USD ($)	Dec. 31, 2022 USD ($)	Mar. 31, 2021 EUR (€)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
In-process research and development impairment	$ 0	$ 2,700
Maximum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Maturities of derivative instruments	18 months
Fair Value, Nonrecurring \| In Process Research And Development Trodelvy For HR+/HER2-
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
In-process research and development impairment		$ 2,700
MYR GmbH \| Maximum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liability for MYR GmbH (“MYR”) contingent consideration \| €				€ 300
Market value \| Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Short-term and long-term debt	$ 22,600		$ 21,900
Market value \| Level 3 \| Immunomedics \| Fair Value, Nonrecurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Future royalties	1,100		1,100
Carrying value \| Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Short-term and long-term debt, carrying values	24,100		24,100
Carrying value \| Level 3 \| Immunomedics \| Fair Value, Nonrecurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Future royalties	$ 1,100		$ 1,100

FAIR VALUE MEASUREMENTS - Summary of Contingent Consideration (Details) - Contingent Consideration - MYR GmbH - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning balance	$ 275	$ 317
Changes in valuation assumptions	(3)	10
Effect of foreign exchange remeasurement	5	(6)
Ending balance	$ 277	$ 322

AVAILABLE-FOR-SALE DEBT SECURITIES AND EQUITY SECURITIES - Summary of Available-for-Sale Debt Securities at Estimated Fair Value (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Available-for-Sale Debt Securities
Amortized Cost	$ 2,350	$ 2,325
Gross Unrealized Gains	2	1
Gross Unrealized Losses	(26)	(34)
Estimated Fair Value	2,326	2,293
U.S. treasury securities
Available-for-Sale Debt Securities
Amortized Cost	346	415
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(2)	(5)
Estimated Fair Value	344	410
U.S. government agencies securities
Available-for-Sale Debt Securities
Amortized Cost	156	36
Gross Unrealized Gains	0	0
Gross Unrealized Losses	0	0
Estimated Fair Value	155	35
Non-U.S. government securities
Available-for-Sale Debt Securities
Amortized Cost	23	34
Gross Unrealized Gains	0	0
Gross Unrealized Losses	0	0
Estimated Fair Value	23	34
Certificates of deposit
Available-for-Sale Debt Securities
Amortized Cost	90	54
Gross Unrealized Gains	0	0
Gross Unrealized Losses	0	0
Estimated Fair Value	90	54
Corporate debt securities
Available-for-Sale Debt Securities
Amortized Cost	1,400	1,452
Gross Unrealized Gains	1	0
Gross Unrealized Losses	(21)	(26)
Estimated Fair Value	1,379	1,427
Residential mortgage and asset-backed securities
Available-for-Sale Debt Securities
Amortized Cost	336	335
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(2)	(3)
Estimated Fair Value	$ 335	$ 333

AVAILABLE-FOR-SALE DEBT SECURITIES AND EQUITY SECURITIES - Summary of Available-for-Sale Debt Securities In Continuous Unrealized Loss Position (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Gross Unrealized Losses
Less than 12 months	$ (8)	$ (22)
12 months or longer	(18)	(12)
Total	(26)	(34)
Estimated Fair Value
Less than 12 months	862	1,204
12 months or longer	880	705
Total	1,743	1,908
U.S. treasury securities
Gross Unrealized Losses
Less than 12 months	(1)	(2)
12 months or longer	(2)	(3)
Total	(2)	(5)
Estimated Fair Value
Less than 12 months	89	174
12 months or longer	177	206
Total	266	379
U.S. government agencies securities
Gross Unrealized Losses
Less than 12 months	0	0
12 months or longer	0	0
Total	0	0
Estimated Fair Value
Less than 12 months	108	21
12 months or longer	0	0
Total	108	21
Non-U.S. government securities
Gross Unrealized Losses
Less than 12 months	0	0
12 months or longer	0	0
Total	0	0
Estimated Fair Value
Less than 12 months	23	31
12 months or longer	0	3
Total	23	34
Corporate debt securities
Gross Unrealized Losses
Less than 12 months	(6)	(17)
12 months or longer	(16)	(8)
Total	(21)	(26)
Estimated Fair Value
Less than 12 months	451	774
12 months or longer	651	439
Total	1,102	1,213
Residential mortgage and asset-backed securities
Gross Unrealized Losses
Less than 12 months	(1)	(2)
12 months or longer	(1)	(1)
Total	(2)	(3)
Estimated Fair Value
Less than 12 months	192	205
12 months or longer	53	56
Total	$ 245	$ 261

AVAILABLE-FOR-SALE DEBT SECURITIES AND EQUITY SECURITIES - Additional Information (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Debt Securities, Available-for-Sale [Abstract]
Allowance for credit losses	$ 0
Equity investments and equity method investments without readily determinable fair values	333,000,000		$ 423,000,000
Net unrealized loss on investment of equity securities	$ 256,000,000	$ 96,000,000

AVAILABLE-FOR-SALE DEBT SECURITIES AND EQUITY SECURITIES - Summary of the Balance Sheet Classification of Available-for-Sale Debt Securities (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Available-for-Sale Debt Securities
Total	$ 2,326	$ 2,293
Cash and cash equivalents
Available-for-Sale Debt Securities
Total	63	75
Short-term marketable debt securities
Available-for-Sale Debt Securities
Total	936	973
Long-term marketable debt securities
Available-for-Sale Debt Securities
Total	$ 1,327	$ 1,245

AVAILABLE-FOR-SALE DEBT SECURITIES AND EQUITY SECURITIES - Summary of Available-for-Sale Debt Securities by Contractual Maturity (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Amortized Cost
Within one year	$ 1,006
After one year through five years	1,325
After five years through ten years	14
After ten years	5
Amortized Cost	2,350	$ 2,325
Fair Value
Within one year	999
After one year through five years	1,308
After five years through ten years	14
After ten years	5
Estimated Fair Value	$ 2,326	$ 2,293

AVAILABLE-FOR-SALE DEBT SECURITIES AND EQUITY SECURITIES - Summary of Classification of Equity Securities (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Cash and cash equivalents
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable equity securities	$ 3,175	$ 3,831
Prepaid and other current assets
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable equity securities	394	473
Other long-term assets
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable equity securities	982	943
Equity Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total	$ 4,551	$ 5,248

DERIVATIVE FINANCIAL INSTRUMENTS - Additional Information (Details) - USD ($) $ in Billions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Derivative [Line Items]
Derivative, notional amount	$ 2.9		$ 3.0
Discontinuances of cash flow hedges	$ 0.0	$ 0.0
Maximum
Derivative [Line Items]
Maturities of derivative instruments	18 months
Time estimate for gains (losses) to be reclassified from AOCI to product sales	12 months

DERIVATIVE FINANCIAL INSTRUMENTS - Summary of Classification and Fair Value of Derivative Instruments (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Derivatives, Fair Value [Line Items]
Derivative Assets	$ 32	$ 60
Derivative Liabilities	49	42
Derivative financial instruments	(24)	(36)
Cash collateral received / pledged	0	0
Net amount (legal offset)	7	25
Derivative financial instruments	(24)	(36)
Cash collateral received / pledged	0	0
Net amount (legal offset)	25	7
Derivatives designated as hedges:
Derivatives, Fair Value [Line Items]
Derivative Assets	31	59
Derivative Liabilities	38	35
Derivatives designated as hedges: \| Prepaid and other current assets
Derivatives, Fair Value [Line Items]
Derivative Assets	30	59
Derivatives designated as hedges: \| Other current liabilities
Derivatives, Fair Value [Line Items]
Derivative Liabilities	35	26
Derivatives designated as hedges: \| Other long-term assets
Derivatives, Fair Value [Line Items]
Derivative Assets	1	1
Derivatives designated as hedges: \| Other long-term obligations
Derivatives, Fair Value [Line Items]
Derivative Liabilities	3	9
Derivatives not designated as hedges:
Derivatives, Fair Value [Line Items]
Derivative Assets	1	1
Derivative Liabilities	11	7
Derivatives not designated as hedges: \| Prepaid and other current assets
Derivatives, Fair Value [Line Items]
Derivative Assets	1	1
Derivatives not designated as hedges: \| Other current liabilities
Derivatives, Fair Value [Line Items]
Derivative Liabilities	$ 11	$ 7

DERIVATIVE FINANCIAL INSTRUMENTS - Summary of Effect of Foreign Currency Exchange Contracts (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Net gain (loss) recognized in Accumulated other comprehensive income	$ (6)	$ 28
Net gain reclassified from Accumulated other comprehensive income into Product sales	24	22
Net gain (loss) recognized in Other income (expense), net	$ (3)	$ 19

ACQUISITIONS, COLLABORATIONS AND OTHER ARRANGEMENTS (Details) - USD ($) $ in Millions			3 Months Ended
	Feb. 22, 2023	Jan. 30, 2023	Mar. 31, 2023	Mar. 31, 2022	Jun. 19, 2020
Business Combination, Separately Recognized Transactions [Line Items]
Acquired in-process research and development expenses			$ 481	$ 8
Other income (expense), net			(174)	$ (111)
Arcellx, Inc \| Global Strategic Collaboration Agreement
Business Combination, Separately Recognized Transactions [Line Items]
Acquired in-process research and development expenses		$ 212
Maximum potential future milestone payments		835
Payments to acquire equity securities		$ 115
Revenue, performance obligation, percentage of U.S. profits		50.00%
Arcellx, Inc \| Global Strategic Collaboration Agreement \| Arcellx, Inc
Business Combination, Separately Recognized Transactions [Line Items]
Revenue, performance obligation, percentage of U.S. profits		50.00%
Pionyr Immunotherapeutics Inc
Business Combination, Separately Recognized Transactions [Line Items]
Ownership percentage					49.90%
Estimated fair value					$ 70
Other income (expense), net			70
Tmunity Therapeutics
Business Combination, Separately Recognized Transactions [Line Items]
Cash consideration	$ 300
Acquired in-process research and development expenses			244
Maximum potential future milestone payments			$ 1,000

INTANGIBLE ASSETS - Summary of Intangible Assets (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 31,894	$ 25,794
Accumulated Amortization	(10,667)	(10,121)
Foreign Currency Translation Adjustment	1	1
Net Carrying Amount	21,228	15,674
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Gross Carrying Amount	39,014	39,014
Accumulated Amortization	(10,667)	(10,121)
Foreign Currency Translation Adjustment	1	1
Net Carrying Amount	28,348	28,894
IPR&D
Indefinite-lived Intangible Assets (Excluding Goodwill) [Abstract]
Gross Carrying Amount	7,120	13,220
Foreign Currency Translation Adjustment	0	0
Net Carrying Amount	7,120	13,220
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Reclassified intangible assets	(6,100)
Intangible asset – sofosbuvir
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	10,720	10,720
Accumulated Amortization	(6,525)	(6,350)
Foreign Currency Translation Adjustment	0	0
Net Carrying Amount	4,195	4,370
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated Amortization	(6,525)	(6,350)
Intangible asset – axicabtagene ciloleucel
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	7,110	7,110
Accumulated Amortization	(2,009)	(1,908)
Foreign Currency Translation Adjustment	0	0
Net Carrying Amount	5,101	5,202
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated Amortization	(2,009)	(1,908)
Intangible asset – Trodelvy
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	11,730	5,630
Accumulated Amortization	(1,192)	(973)
Foreign Currency Translation Adjustment	0	0
Net Carrying Amount	10,538	4,657
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated Amortization	(1,192)	(973)
Reclassified intangible assets	6,100
Intangible asset – Hepcludex
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	845	845
Accumulated Amortization	(179)	(158)
Foreign Currency Translation Adjustment	0	0
Net Carrying Amount	666	687
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated Amortization	(179)	(158)
Other
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	1,489	1,489
Accumulated Amortization	(762)	(733)
Foreign Currency Translation Adjustment	1	1
Net Carrying Amount	728	758
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated Amortization	$ (762)	$ (733)

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%

INTANGIBLE ASSETS - Summary of Estimated Future Amortization Expense (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
2023 (remaining nine months)	$ 1,794
2024	2,392
2025	2,386
2026	2,378
2027	2,378
Thereafter	9,900
Net Carrying Amount	$ 21,228	$ 15,674

OTHER FINANCIAL INFORMATION - Summary of Accounts Receivable, Net (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Other Financial Information [Abstract]
Accounts receivable	$ 4,933	$ 5,464
Less: allowances for chargebacks	634	549
Less: allowances for cash discounts and other	81	83
Less: allowances for credit losses	56	55
Accounts receivable, net	$ 4,162	$ 4,777

OTHER FINANCIAL INFORMATION - Summary of Inventories (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Other Financial Information [Abstract]
Raw materials	$ 1,157	$ 1,177
Work in process	570	577
Finished goods	1,283	1,066
Total	3,010	2,820
Inventories	1,576	1,507
Other long-term assets	$ 1,434	$ 1,313

OTHER FINANCIAL INFORMATION - Summary of Accrued and Other Current Liabilities (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Other Financial Information [Abstract]
Compensation and employee benefits	$ 707	$ 1,018
Income taxes payable	1,138	959
Allowance for sales returns	444	422
Other	1,851	2,182
Other current liabilities	$ 4,140	$ 4,580

OTHER FINANCIAL INFORMATION - Summary of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	$ 21,209	$ 21,064
Net unrealized gain (loss)	(2)	10
Reclassifications to net income	(20)	(20)
Net current period other comprehensive income (loss)	(22)	(10)
Ending balance	20,939	19,915
Accumulated Other Comprehensive Income (Loss)
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	2	83
Net current period other comprehensive income (loss)	(22)	(10)
Ending balance	(20)	73
Foreign Currency Translation
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	2	13
Net unrealized gain (loss)	(5)	5
Reclassifications to net income	0	0
Net current period other comprehensive income (loss)	(5)	5
Ending balance	(3)	18
Unrealized Gains and Losses on Available-for-Sale Debt Securities, Net of Tax
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	(33)	(4)
Net unrealized gain (loss)	8	(19)
Reclassifications to net income	1	0
Net current period other comprehensive income (loss)	9	(19)
Ending balance	(24)	(23)
Unrealized Gains and Losses on Cash Flow Hedges, Net of Tax
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	33	74
Net unrealized gain (loss)	(6)	24
Reclassifications to net income	(21)	(20)
Net current period other comprehensive income (loss)	(26)	4
Ending balance	$ 7	$ 78

- Definition

Amount after tax and reclassification adjustments of other comprehensive income (loss).

+ References

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+ Details

- Definition

Amount of stockholders' equity (deficit), net of receivables from officers, directors, owners, and affiliates of the entity, attributable to both the parent and noncontrolling interests. Amount excludes temporary equity. Alternate caption for the concept is permanent equity.

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+ Details

DEBT AND CREDIT FACILITIES - Summary of Debt Carrying Amount (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Total debt, net	$ 25,238	$ 25,229
Less: Current portion of long-term debt and other obligations, net	2,283	2,273
Total Long-term debt, net	$ 22,956	22,957
Senior Notes \| 2.50% Senior Unsecured Notes Due September 2023
Debt Instrument [Line Items]
Interest Rate	2.50%
Total debt, net	$ 750	749
Senior Notes \| 0.75% Senior Unsecured Notes Due September 2023
Debt Instrument [Line Items]
Interest Rate	0.75%
Total debt, net	$ 1,499	1,498
Senior Notes \| 3.70% Senior Unsecured Notes Due April 2024
Debt Instrument [Line Items]
Interest Rate	3.70%
Total debt, net	$ 1,749	1,748
Senior Notes \| 3.50% Senior Unsecured Notes Due February 2025
Debt Instrument [Line Items]
Interest Rate	3.50%
Total debt, net	$ 1,748	1,748
Senior Notes \| 3.65% Senior Unsecured Notes Due March 2026
Debt Instrument [Line Items]
Interest Rate	3.65%
Total debt, net	$ 2,742	2,742
Senior Notes \| 2.95% Senior Unsecured Notes Due March 2027
Debt Instrument [Line Items]
Interest Rate	2.95%
Total debt, net	$ 1,247	1,247
Senior Notes \| 1.20% Senior Unsecured Notes Due October 2027
Debt Instrument [Line Items]
Interest Rate	1.20%
Total debt, net	$ 747	747
Senior Notes \| 1.65% Senior Unsecured Notes Due October 2030
Debt Instrument [Line Items]
Interest Rate	1.65%
Total debt, net	$ 994	993
Senior Notes \| 4.60% Senior Unsecured Notes Due September 2035
Debt Instrument [Line Items]
Interest Rate	4.60%
Total debt, net	$ 993	993
Senior Notes \| 4.00% Senior Unsecured Notes Due September 2036
Debt Instrument [Line Items]
Interest Rate	4.00%
Total debt, net	$ 743	742
Senior Notes \| 2.60% Senior Unsecured Notes Due October 2040
Debt Instrument [Line Items]
Interest Rate	2.60%
Total debt, net	$ 988	988
Senior Notes \| 5.65% Senior Unsecured Notes Due December 2041
Debt Instrument [Line Items]
Interest Rate	5.65%
Total debt, net	$ 996	996
Senior Notes \| 4.80% Senior Unsecured Notes Due April 2044
Debt Instrument [Line Items]
Interest Rate	4.80%
Total debt, net	$ 1,736	1,736
Senior Notes \| 4.50% Senior Unsecured Notes Due February 2045
Debt Instrument [Line Items]
Interest Rate	4.50%
Total debt, net	$ 1,734	1,733
Senior Notes \| 4.75% Senior Unsecured Notes Due March 2046
Debt Instrument [Line Items]
Interest Rate	4.75%
Total debt, net	$ 2,221	2,221
Senior Notes \| 4.15% Senior Unsecured Notes Due March 2047
Debt Instrument [Line Items]
Interest Rate	4.15%
Total debt, net	$ 1,728	1,728
Senior Notes \| 2.80% Senior Unsecured Notes Due October 2050
Debt Instrument [Line Items]
Interest Rate	2.80%
Total debt, net	$ 1,477	1,477
Senior Notes and Medium-Term Notes
Debt Instrument [Line Items]
Total senior unsecured notes	24,092	24,088
Liability related to future royalties
Debt Instrument [Line Items]
Total debt, net	$ 1,146	$ 1,141

DEBT AND CREDIT FACILITIES - Additional Information (Details) - Line of Credit - Revolving Credit Facility - Credit Facility Due June 2025 - USD ($) $ in Billions	Mar. 31, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Amounts outstanding under revolving credit facilities	$ 0.0	$ 0.0
Maximum borrowing capacity	$ 2.5	$ 2.5

- Definition

The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

+ References + Details

COMMITMENTS AND CONTINGENCIES (Details)	1 Months Ended	3 Months Ended
COMMITMENTS AND CONTINGENCIES (Details)	Mar. 31, 2022 patent	Mar. 31, 2023 plaintiff lawsuit	Apr. 30, 2020 agreement	Dec. 31, 2019 opposingParty
Loss Contingencies [Line Items]
Number of patents challenged	3
Number of patents	5
Pre-Exposure Prophylaxis
Loss Contingencies [Line Items]
Number of material transfer agreements \| agreement			3
European Patent Claims 2032 Expiration
Loss Contingencies [Line Items]
Number of parties appealed \| opposingParty				3
Product Liability
Loss Contingencies [Line Items]
Number of class action lawsuits \| lawsuit		1
Number of plaintiffs involved \| plaintiff		25,000

EARNINGS PER SHARE - Schedule of the Calculation of Basic and Diluted EPS (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Earnings Per Share [Abstract]
Net income attributable to Gilead	$ 1,010	$ 19
Shares used in basic earnings per share attributable to Gilead calculation	1,248	1,255
Dilutive effect of stock options and equivalents	13	6
Shares used in diluted earnings per share attributable to Gilead calculation	1,261	1,262
Basic earnings per share attributable to Gilead (in dollars per share)	$ 0.81	$ 0.02
Diluted earnings per share attributable to Gilead (in dollars per share)	$ 0.80	$ 0.02

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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+ Details

EARNINGS PER SHARE - Additional Information (Details) - shares shares in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Earnings Per Share [Abstract]
Antidilutive securities excluded from earnings per share computation (in shares)	3	16

INCOME TAXES - Schedule (Details) - USD ($) $ in Millions	3 Months Ended
INCOME TAXES - Schedule (Details) - USD ($) $ in Millions	Mar. 31, 2023	Mar. 31, 2022
Income Tax Disclosure [Abstract]
Income (loss) before income taxes	$ 1,300	$ (152)
Income tax benefit (expense)	$ (316)	$ 164
Effective tax rate	24.30%	107.90%

- Definition

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

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- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

INCOME TAXES - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Income Tax Contingency [Line Items]
Effective tax rate	24.30%	107.90%
Acquired in-process research and development expenses	$ 481	$ 8
Non-deductible IPR&D charges		$ 2,700
Tmunity Therapeutics
Income Tax Contingency [Line Items]
Acquired in-process research and development expenses	$ 244