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DEFERRED INCOME (Details) (USD $)
In Millions, unless otherwise specified
6 Months Ended
Jun. 30, 2014
Jun. 30, 2013
Dec. 31, 2013
Deferred Revenue Disclosure [Abstract]      
Upfront, milestone and other licensing payments $ 885   $ 970
Atripla* deferred revenue 461   468
Gain on sale-leaseback transactions 57   71
Diabetes business divestiture (Undelivered elements) 629    
Other 100   16
Total deferred income 2,132   1,525
Deferred income current 1,090   756
Deferred income non-current 1,042   769
Amortization of deferred income $ 174 $ 248