ALLIANCES (Tables)

9 Months Ended

Sep. 30, 2016

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Alliance Arrangements [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 September 30,						Nine Months Ended September 30,
Dollars in Millions	2016			2015			2016			2015
Revenues from alliances:
Net product sales	$	1,465		$	981		$	4,031		$	3,203
Alliance revenues	402			496			1,229			2,003
Total Revenues	$	1,867		$	1,477		$	5,260		$	5,206
Payments to/(from) alliance partners:
Cost of products sold	$	572		$	445		$	1,543		$	1,257
Marketing, selling and administrative	(3		)	4			(10		)	26
Research and development	(7		)	89			23			277
Other (income)/expense	(160		)	(173		)	(864		)	(622		)
Noncontrolling interest, pre-tax	3			17			13			45

Selected Alliance Balance Sheet information:
Dollars in Millions	September 30, 2016		December 31, 2015
Receivables - from alliance partners	$	1,085	$	958
Accounts payable - to alliance partners	550		542
Deferred income from alliances	1,414		1,459