RECEIVABLES

9 Months Ended

Sep. 30, 2013

Accounts Receivable, Net [Abstract]

Receivables [Text Block]

RECEIVABLES

Receivables include:

Dollars in Millions	September 30, 2013			December 31, 2012
Trade receivables	$	1,931		$	1,812
Less allowances	(92		)	(104		)
Net trade receivables	1,839			1,708
Alliance receivables	1,244			857
Prepaid and refundable income taxes	310			319
Other	280			199
Receivables	$	3,673		$	3,083

Non-U.S. receivables sold on a nonrecourse basis were $728 million and $734 million for the nine months ended September 30, 2013 and 2012, respectively. In the aggregate, receivables due from our three largest pharmaceutical wholesalers in the U.S. represented 35% and 37% of total trade receivables at September 30, 2013 and December 31, 2012, respectively.