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RECEIVABLES
9 Months Ended
Sep. 30, 2014
Accounts Receivable, Net [Abstract]  
Receivables [Text Block]
RECEIVABLES

Dollars in Millions
September 30,
2014
 
December 31,
2013
Trade receivables
$
1,911

 
$
1,779

Less allowances
(88
)
 
(89
)
Net trade receivables
1,823

 
1,690

Alliance partners receivables
1,061

 
1,122

Prepaid and refundable income taxes
144

 
262

Other
293

 
286

Receivables
$
3,321

 
$
3,360



Non-U.S. receivables sold on a nonrecourse basis were $684 million and $728 million for the nine months ended September 30, 2014 and 2013, respectively. In the aggregate, receivables due from our three largest pharmaceutical wholesalers in the U.S. represented 38% and 40% of total trade receivables at September 30, 2014 and December 31, 2013, respectively.