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EARNINGS (LOSS) PER SHARE (Tables)
 6 Months Ended
Jun. 30, 2024
Earnings Per Share [Abstract]  
Summary of the Calculation of Basic and Diluted Earnings (Loss) Per Share
The following table shows the calculation of Basic and Diluted earnings (loss) per share attributable to Gilead:
 Three Months EndedSix Months Ended
June 30,June 30,
(in millions, except per share amounts)2024202320242023
Net income (loss) attributable to Gilead$1,614 $1,045 $(2,556)$2,055 
Shares used in basic earnings (loss) per share attributable to Gilead calculation1,247 1,249 1,247 1,249 
Dilutive effect of stock options and equivalents4 9 — 11 
Shares used in diluted earnings (loss) per share attributable to Gilead calculation1,251 1,258 1,247 1,260 
Basic earnings (loss) per share attributable to Gilead$1.29 $0.84 $(2.05)$1.65 
Diluted earnings (loss) per share attributable to Gilead$1.29 $0.83 $(2.05)$1.63