ALLIANCES AND COLLABORATIONS (Tables)

3 Months Ended

Mar. 31, 2015

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 March 31,
Dollars in Millions	2015			2014
Revenues from alliances:
Net product sales	$	994		$	895
Alliance and other revenues	955			912
Total Revenues	$	1,949		$	1,807
Payments to/(from) alliance partners:
Cost of products sold	$	389		$	355
Marketing, selling and administrative	12			(3		)
Advertising and product promotion	13			35
Research and development	122			(16		)
Other (income)/expense	(301		)	(395		)
Noncontrolling interest, pre-tax	5			4

Selected Alliance Balance Sheet information:
Dollars in Millions	March 31, 2015		December 31, 2014
Receivables - from alliance partners	$	956	$	888
Accounts payable - to alliance partners	1,482		1,479
Deferred income from alliances	1,647		1,493

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 March 31,
Dollars in Millions	2015			2014
Revenues from AstraZeneca alliances:
Net product sales	$	—		$	160
Alliance and other revenues	54			19
Total Revenues	$	54		$	179
Payments to/(from) AstraZeneca:
Cost of products sold:
Profit sharing	$	—		$	76
Cost reimbursements to/(from) AstraZeneca recognized in:
Cost of products sold	—			(9		)
Marketing, selling and administrative	—			(11		)
Advertising and product promotion	—			(3		)
Research and development	—			(7		)
Other (income)/expense:
Amortization of deferred income	(24		)	(13		)
Provision for restructuring	—			(2		)
Royalties	(81		)	(48		)
Transitional services	(3		)	(31		)
Gain on sale of business	(5		)	(259		)
Selected Alliance Cash Flow information:
Deferred income	1			275
Business divestitures and other proceeds	12			3,055

Selected Alliance Balance Sheet information:
Dollars in Millions	March 31, 2015		December 31, 2014
Deferred income attributed to:
Assets not yet transferred to AstraZeneca	$	180	$	176
Services not yet performed for AstraZeneca	207		226