ALLIANCES AND COLLABORATIONS (Tables)

6 Months Ended

Jun. 30, 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 June 30,						Six Months Ended June 30,
Dollars in Millions	2015			2014			2015			2014
Revenues from alliances:
Net product sales	$	1,228		$	782		$	2,222		$	1,677
Alliance and other revenues	552			1,039			1,507			1,951
Total Revenues	$	1,780		$	1,821		$	3,729		$	3,628
Payments to/(from) alliance partners:
Cost of products sold	$	423		$	323		$	812		$	678
Marketing, selling and administrative	(13		)	6			(1		)	3
Advertising and product promotion	10			32			23			67
Research and development	66			(4		)	188			(20		)
Other (income)/expense	(148		)	(158		)	(449		)	(553		)
Noncontrolling interest, pre-tax	23			7			28			11

Selected Alliance Balance Sheet information:
Dollars in Millions	June 30, 2015		December 31, 2014
Receivables - from alliance partners	$	825	$	888
Accounts payable - to alliance partners	959		1,479
Deferred income from alliances	1,480		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 June 30,						Six Months Ended June 30,
Dollars in Millions	2015			2014			2015			2014
Revenues from AstraZeneca alliances:
Net product sales	$	10		$	1		$	10		$	161
Alliance and other revenues	54			26			108			45
Total Revenues	$	64		$	27		$	118		$	206
Payments to/(from) AstraZeneca:
Cost of products sold:
Profit sharing	$	—		$	1		$	—		$	77
Cost reimbursements to/(from) AstraZeneca recognized in:
Cost of products sold	—			—			—			(9		)
Marketing, selling and administrative	—			4			—			(7		)
Advertising and product promotion	—			(1		)	—			(4		)
Research and development	—			(2		)	—			(9		)
Other (income)/expense:
Amortization of deferred income	(25		)	(21		)	(49		)	(34		)
Provision for restructuring	—			—			—			(2		)
Royalties	(81		)	(90		)	(162		)	(138		)
Transitional services	(2		)	(34		)	(5		)	(65		)
Gain on sale of business	1			12			(4		)	(247		)
Selected Alliance Cash Flow information:
Deferred income	8			14			9			289
Divestitures and other proceeds	86			152			98			3,207

Selected Alliance Balance Sheet information:
Dollars in Millions	June 30, 2015		December 31, 2014
Deferred income attributed to:
Assets not yet transferred to AstraZeneca	$	185	$	176
Services not yet performed for AstraZeneca	187		226