RECEIVABLES



Dollars in Millions	September 30, 2016			December 31, 2015
Trade receivables	$	3,963		$	3,070
Less allowances	(150		)	(122		)
Net trade receivables	3,813			2,948
Alliance receivables	1,085			958
Prepaid and refundable income taxes	444			182
Other	255			211
Receivables	$	5,597		$	4,299

Non-U.S. receivables sold on a nonrecourse basis were $470 million and $327 million for the nine months ended September 30, 2016 and 2015, respectively. Receivables from our three largest pharmaceutical wholesalers in the U.S. represented 63% and 53% of total trade receivables at September 30, 2016 and December 31, 2015, respectively.