ALLIANCES AND COLLABORATIONS (Tables)

9 Months Ended

Sep. 30, 2014

Alliances and Collaborations Statement [Line Items]

Schedule of Collaborative Arrangements and Non-collaborative Arrangement Transactions [Table Text Block]

Selected 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.

	Three Months Ended September 30,						Nine Months Ended September 30,
Dollars in Millions	2014			2013			2014			2013
Revenues from alliances:
Net product sales	$	816		$	1,100		$	2,493		$	3,177
Alliance and other revenues	958			969			2,909			2,736
Total Revenues	$	1,774		$	2,069		$	5,402		$	5,913
Payments to/(from) alliance partners:
Cost of products sold	$	338		$	337		$	1,016		$	964
Marketing, selling and administrative	31			(28		)	34			(97		)
Advertising and product promotion	6			(34		)	73			(56		)
Research and development	(20		)	(38		)	(55		)	(93		)
Other (income)/expense	(411		)	(66		)	(964		)	(238		)
Noncontrolling interest, pre-tax	7			(4		)	18			19

Selected Alliance Balance Sheet information:
Dollars in Millions	September 30, 2014		December 31, 2013
Receivables - from alliance partners	$	1,061	$	1,122
Accounts payable - to alliance partners	1,766		1,396
Deferred income from alliances(a)	1,515		5,089

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

Schedule Of Royalty Rates Based On Net Sales [Table Text Block]

Royalty rates on net sales are as follows:

	2014		2015		2016		2017 - 2025
Onglyza* and Farxiga* Worldwide Net Sales up to $500 million	44	%	35	%	27	%	12-25%
Onglyza* and Farxiga* Worldwide Net Sales over $500 million	3	%	7	%	9	%	12-25%
Amylin products U.S. Net Sales	—		2	%	2	%	5-12%

AstraZeneca [Member]

Alliances and Collaborations Statement [Line Items]

Schedule of Collaborative Arrangements and Non-collaborative Arrangement Transactions [Table Text Block]

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

	Three Months Ended September 30,						Nine Months Ended September 30,
Dollars in Millions	2014			2013			2014			2013
Revenues from AstraZeneca alliances:
Net product sales	$	2		$	429		$	163		$	1,216
Alliance and other revenues	40			3			85			12
Total Revenues	$	42		$	432		$	248		$	1,228
Payments to/(from) AstraZeneca:
Cost of products sold:
Profit sharing	$	1		$	169		$	78		$	493
Amortization of deferred income	—			(78		)	—			(227		)
Cost reimbursements to/(from) AstraZeneca recognized in:
Cost products sold	—			(10		)	(9		)	(19		)
Marketing, selling and administrative	—			(30		)	(7		)	(101		)
Advertising and product promotion	—			(10		)	(4		)	(28		)
Research and development	(1		)	(21		)	(10		)	(64		)
Other (income)/expense:
Amortization of deferred income	(23		)	(8		)	(57		)	(23		)
Provision for restructuring	—			4			(2		)	(21		)
Royalties	(46		)	—			(184		)	—
Transitional services	(18		)	—			(83		)	—
Gain on sale of business	(292		)	—			(539		)	—
Selected Alliance Cash Flow information:
Deferred income	19			—			308			80
Proceeds from sale of business	94			—			3,248			—
Other investing activities	114			—			167			—

Selected Alliance Balance Sheet information:
Dollars in Millions	September 30, 2014		December 31, 2013
Deferred income attributed to:
Non-refundable upfront, milestone and other licensing receipts(a)	$	—	$	3,671
Assets not yet transferred to AstraZeneca	176		—
Services not yet performed for AstraZeneca	250		—

(a) Included in liabilities related to assets held-for-sale at December 31, 2013.