ACCRUED LIABILITIES (Tables)

3 Months Ended

Mar. 31, 2016

Payables and Accruals [Abstract]

Schedule of Accrued Liabilities [Table Text Block]

Dollars in Millions	March 31, 2016		December 31, 2015
Accrued rebates and returns	$	1,519	$	1,324
Employee compensation and benefits	385		904
Dividends payable	642		655
Accrued research and development	527		553
Litigation and other settlements	169		189
Royalties	126		161
Restructuring	66		89
Pension and postretirement benefits	47		47
Other	830		816
Accrued liabilities	$	4,311	$	4,738