DEFERRED INCOME

9 Months Ended

Sep. 30, 2016

Deferred Revenue Disclosure [Abstract]

Deferred Revenue Disclosure [Text Block]

DEFERRED INCOME

Dollars in Millions	September 30, 2016		December 31, 2015
Alliances	$	1,414	$	1,459
Other	476		130
Total deferred income	$	1,890	$	1,589
Current portion	$	1,323	$	1,003
Non-current portion	567		586

Alliances include unamortized upfront, milestone and other licensing proceeds, revenue deferrals attributed to Atripla* and undelivered elements of diabetes business divestiture proceeds. As of September 30, 2016, other deferred income includes approximately $265 million of Opdivo product sale deferrals under an early access program in France which began in 2015. The amount of net product sales to be realized is subject to final price negotiations with the French government. Amortization of deferred income was $193 million and $233 million for the nine months ended September 30, 2016 and 2015, respectively.