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Segment Information (Tables)
3 Months Ended
Mar. 31, 2024
Segment Reporting [Abstract]  
Schedule of Segment Information
The following segment information has been prepared in accordance with the internal accounting policies of Abbott, as described above, and is not presented in accordance with generally accepted accounting principles applied to the condensed consolidated financial statements.

 Net Sales to External CustomersOperating Earnings
Three Months
Ended March 31
Three Months
Ended March 31
(in millions)202420232024 2023
Established Pharmaceutical Products$1,226 $1,189 $267 $300 
Nutritional Products2,068 1,967 377 380 
Diagnostic Products2,214 2,688 474 651 
Medical Devices4,453 3,900 1,360 1,078 
Total Reportable Segments9,961 9,744 2,478 2,409 
Other
Net sales$9,964 $9,747 
Corporate functions and benefit plan costs(66)(77)
Net interest expense (61)(52)
Share-based compensation (a) (304)(281)
Amortization of intangible assets(472)(491)
Other, net (b)(139)54 
Earnings before taxes$1,436 $1,562 
______________________________________
(a)
Approximately 45 percent of the annual net cost of share-based awards will typically be recognized in the first quarter due to the timing of the granting of share-based awards.
(b)
Other, net for the three months ended March 31, 2024 and March 31, 2023 includes charges related to restructuring actions. Other, net for the three months ended March 31, 2024 also includes integration costs associated with the acquisition of CSI and $38 million related to various investment impairments.