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ACCRUED LIABILITIES (Details) - USD ($)
$ in Millions
Sep. 30, 2016
Dec. 31, 2015
Payables and Accruals [Abstract]    
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 - current 60 89
Pension and other postretirement benefits 47 47
Other 966 816
Accrued liabilities $ 4,964 $ 4,738