ACQUISITIONS AND DIVESTITURES(Tables)

12 Months Ended

Dec. 31, 2016

Acquisitions and Divestitures [Abstract]

Schedule of Asset Acquisitions, by Acquisition [Table Text Block]

Dollars in Millions	Year	Upfront Payment		R&D Expense		Deferred Tax Assets(a)		Contingent Consideration
Cormorant	2016	$	35	$	35	$	—	$	485
Padlock	2016	150		139		11		453
		$	185	$	174	$	11	$	938
Cardioxyl	2015	$	200	$	167	$	33	$	1,875
Flexus(b)	2015	814		800		14		450
		$	1,014	$	967	$	47	$	2,325
iPierian	2014	$	175	$	148	$	27	$	554

(a) Relates to net operating loss and tax credit carryforwards

(b) Includes $14 million of acquisition costs.

Disposal Groups, Including Discontinued Operations [Table Text Block]

Divestitures

	Proceeds(a)						Divestiture (Gains) / Losses									Royalties
Dollars in Millions	2016		2015		2014		2016			2015			2014			2016			2015			2014
Investigational HIV medicines	$	387	$	—	$	—	$	(272	)	$	—		$	—		$	—		$	—		$	—
OTC products (Reckitt)	317		—		—		(277		)	—			—			—			—			—
Diabetes	333		374		3,495		—			(82		)	(536		)	(361		)	(215		)	(192		)
Erbitux*	252		9		—		—			171			—			(246		)	(70		)	—
Recothrom*	—		132		—		—			(59		)	—			—			—			—
Mature brand products (Valeant)	—		61		—		—			(88		)	—			—			—			—
Ixempra*	13		113		—		—			(88		)	—			(11		)	(8		)	—
Other	15		8		70		(15		)	(48		)	(28		)	—			—			—
	$	1,317	$	697	$	3,565	$	(564	)	$	(194	)	$	(564	)	$	(618	)	$	(293	)	$	(192	)

(a) Includes royalties received subsequent to the related sale of the asset or business.