ACCRUED LIABILITIES (Tables)

9 Months Ended

Sep. 30, 2016

Payables and Accruals [Abstract]

Schedule of Accrued Liabilities [Table Text Block]

Dollars in Millions	September 30, 2016		December 31, 2015
Accrued rebates and returns	$	1,636	$	1,324
Employee compensation and benefits	715		904
Dividends payable	642		655
Accrued research and development	586		553
Royalties	189		161
Litigation and other settlements	123		189
Restructuring	60		89
Pension and postretirement benefits	47		47
Other	966		816
Accrued liabilities	$	4,964	$	4,738