ALLIANCES(Tables)

12 Months Ended

Dec. 31, 2013

Alliances Statement [Line Items]

Summarized Financial Information Reflected In Consolidated Financial Statements [Text Block]

elected financial information pertaining to our alliances was as follows, including net product sales when BMS is the principal in the third-party customer sale for products subject to the alliance. Expenses summarized below do not include all amounts attributed to the activities for the products in the alliance, but only the payments between the alliance partners or the related amortization if the payments were deferred or capitalized.

	Year Ended December 31,
Dollars in Millions	2013			2012			2011
Revenues from alliances:
Net product sales	$	4,417		$	6,124		$	10,460
Alliance and other revenues	3,804			3,748			3,548
Total Revenues	8,221			9,872			14,008
Payments to/(from) alliance partners:
Cost of products sold	$	1,356		$	1,706		$	2,823
Marketing, selling and administrative	(125		)	(80		)	(9		)
Advertising and product promotion	(58		)	(97		)	(86		)
Research and development	(140		)	4			89
Other (income)/expense	(313		)	(489		)	(317		)
Net earnings attributable to noncontrolling interest, pre-tax	36			844			2,323

Selected Alliance Balance Sheet Information:	December 31,
Dollars in Millions	2013		2012
Receivables – from alliance partners	$	1,122	$	857
Accounts payable – to alliance partners	1,396		1,052
Deferred income from alliances(a)	5,089		4,647

(a) Includes deferred income classified as liabilities related to assets held-for-sale of $3,671 million at December 31, 2013.

Otsuka [Member]

Alliances Statement [Line Items]

Schedule Of Percentage Of Net Sales Recognized From Collaboration [Text Block]

An assessment of BMS's expected annual contractual share is completed each quarterly reporting period and adjusted based upon reported U.S. Abilify* net sales at December 31, 2013. BMS's annual contractual share was 34.0% in 2013. The alliance and other revenue recognized in any interim period or quarter does not exceed the amounts that are due under the contract.

Annual U.S. Net Sales	BMS Share as a % of U.S. Net Sales
$0 to $2.7 billion	50%
$2.7 billion to $3.2 billion	20%
$3.2 billion to $3.7 billion	7%
$3.7 billion to $4.0 billion	2%
$4.0 billion to $4.2 billion	1%
In excess of $4.2 billion	20%

Schedule Of Percentage Of Net Sales Payable As Collaboration Fee [Text Block]

A fee is paid to Otsuka based on the following percentages of annual net sales of Sprycel and Ixempra:

	% of Net Sales
	2010 - 2012	2013 - 2020
$0 to $400 million	30%	65%
$400 million to $600 million	5%	12%
$600 million to $800 million	3%	3%
$800 million to $1.0 billion	2%	2%
In excess of $1.0 billion	1%	1%

Summarized Financial Information Reflected In Consolidated Financial Statements [Text Block]

Summarized financial information related to this alliance was as follows:

	Year Ended December 31,
Dollars in Millions	2013			2012			2011
Revenues from Otsuka alliances:
Net product sales	$	1,543		$	1,386		$	1,181
Alliance and other revenues(a)	1,840			2,340			2,303
Total Revenues	3,383			3,726			3,484
Payments to/(from) Otsuka:
Cost of products sold:
Oncology fee	295			138			134
Royalties	86			78			72
Amortization of intangible assets	—			5			6
Cost of product supply	135			153			145
Cost reimbursements to/(from) Otsuka	(10		)	(47		)	(45		)

Selected Alliance Balance Sheet information:	December 31,
Dollars in Millions	2013		2012
Other assets – extension payment	$	87	$	153

AstraZeneca [Member]

Alliances Statement [Line Items]

Summarized Financial Information Reflected In Consolidated Financial Statements [Text Block]

Summarized financial information related to the AstraZeneca alliances was as follows:

	Year Ended December 31,
Dollars in Millions	2013			2012			2011
Revenues from AstraZeneca alliances:
Net product sales	$	1,658		$	962		$	472
Alliance and other revenues	16			10			1
Total Revenues	$	1,674		$	972		$	473
Payments to/(from) AstraZeneca:
Cost of products sold:
Profit sharing	673			425			207
Amortization of deferred income	(307		)	(126		)	—
Cost reimbursements to/(from) AstraZeneca recognized in:
Cost of products sold	(25		)	(4		)	—
Marketing, selling and administrative	(127		)	(66		)	(14		)
Advertising and product promotion	(45		)	(43		)	(21		)
Research and development	(86		)	(25		)	35
Other (income)/expense:
Amortization of deferred income	(31		)	(38		)	(38		)
Provision for restructuring	(25		)	(21		)	—
Selected Alliance Cash Flow information:
Non-refundable upfront, milestone and other licensing payments received:
Amylin-related products	135			3,547			—
Forxiga	80			—			120

Selected Alliance Balance Sheet information:	December 31,
Dollars in Millions	2013		2012
Deferred income – Non-refundable upfront, milestone and other licensing receipts(a)
Amylin-related products	$	3,288	$	3,423
Onglyza	191		208
Forxiga	192		206

Gilead [Member]

Alliances Statement [Line Items]

Summarized Financial Information Reflected In Consolidated Financial Statements [Text Block]

Summarized financial information related to this alliance was as follows:

	Year Ended December 31,
Dollars in Millions	2013		2012		2011
Revenues from Gilead alliances:
Net product sales	$	—	$	—	$	1
Alliance and other revenues	1,366		1,267		1,203
Total Revenues	1,366		1,267		1,204
Equity in net loss of affiliates	17		18		16

Lilly [Member]

Alliances Statement [Line Items]

Summarized Financial Information Reflected In Consolidated Financial Statements [Text Block]

Summarized financial information related to this alliance was as follows:

	Year Ended December 31,
Dollars in Millions	2013			2012			2011
Revenues from Lilly alliance:
Net product sales	$	696		$	702		$	691
Payments to/(from) Lilly:
Cost of products sold:
Distribution fees and royalties	289			291			287
Amortization of intangible asset	37			38			37
Cost of product supply	65			81			73
Cost reimbursements to/(from) Lilly	(13		)	23			5
Other (income)/expense – Japan commercialization fee	(30		)	(37		)	(34		)

Selected Alliance Balance Sheet information	December 31,
Dollars in Millions	2013		2012
Other intangible assets – Non-refundable upfront, milestone and other licensing payments	$	174	$	211

Sanofi [Member]

Alliances Statement [Line Items]

Summarized Financial Information Reflected In Consolidated Financial Statements [Text Block]

Summarized financial information related to this alliance was as follows:

	Year Ended December 31,
Dollars in Millions	2013			2012			2011
Revenues from Sanofi alliances:
Net product sales	$	153		$	2,930		$	8,003
Alliance and other revenues	336			120			37
Total Revenues	489			3,050			8,040
Payments to/(from) Sanofi:
Cost of product supply	4			81			245
Cost of products sold– Royalties	4			530			1,583
Equity in net income of affiliates	(183		)	(201		)	(298		)
Other (income)/expense	(18		)	(171		)	72
Noncontrolling interest – pre-tax	36			844			2,323
Selected Alliance Cash Flow information:
Distributions (to)/from Sanofi - Noncontrolling interest	43			(742		)	(2,335		)
Distributions from Sanofi - Investment in affiliates	149			229			283
Selected Alliance Balance Sheet information:				December 31,
Dollars in Millions				2013			2012
Investment in affiliates – territory covering Europe and Asia(a)				43			9
Noncontrolling interest				49			(30		)

Sanofi [Member] | Territory Covering Europe and Asia [Member]

Alliances Statement [Line Items]

Equity Method Investments Disclosure [Text Block]

The following is summarized financial information for interests in the partnerships with Sanofi for the territory covering Europe and Asia, which are not consolidated but are accounted for using the equity method:

	Year Ended December 31,
Dollars in Millions	2013		2012		2011
Net sales	$	395	$	1,077	$	1,469
Gross profit	319		453		658
Net income	$	313	$	394	$	562

Pfizer [Member]

Alliances Statement [Line Items]

Summarized Financial Information Reflected In Consolidated Financial Statements [Text Block]

Summarized financial information related to this alliance was as follows:

	Year Ended December 31,
Dollars in Millions	2013			2012			2011
Revenues from Pfizer alliance:
Net product sales	$	144		$	2		$	—
Alliance and other revenues	2			—			—
Total Revenues	146			2			—
Payments to/(from) Pfizer:
Cost of products sold – Profit sharing	69			1			—
Cost reimbursements to/(from) Pfizer	4			(11		)	(75		)
Other (income)/expense – Amortization of deferred income	(41		)	(37		)	(33		)
Selected Alliance Cash Flow information:
Non-refundable upfront, milestone and other licensing payments receipts	205			20			65
Selected Alliance Balance Sheet information:				December 31,
Dollars in Millions				2013			2012
Deferred income				$	581		$	397