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RECEIVABLES (Tables)
12 Months Ended
Dec. 31, 2016
Accounts Receivable, Net [Abstract]  
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]

 
 
December 31,
Dollars in Millions
 
2016
 
2015
Trade receivables
 
$
3,948

 
$
3,070

Less charge-backs and cash discounts
 
(126
)
 
(97
)
Less bad debt allowances
 
(48
)
 
(25
)
Net trade receivables
 
3,774

 
2,948

Alliance receivables
 
903

 
958

Prepaid and refundable income taxes
 
627

 
182

Other
 
239

 
211

Receivables
 
$
5,543

 
$
4,299

Receivables Allowance [Table Text Block]
Changes to the allowances for bad debt, charge-backs and cash discounts were as follows:
 
 
Year Ended December 31,
Dollars in Millions
 
2016
 
2015
 
2014
Balance at beginning of year
 
$
122

 
$
93

 
$
89

Provision
 
1,613

 
1,059

 
773

Utilization
 
(1,561
)
 
(1,030
)
 
(769
)
Balance at end of year
 
$
174

 
$
122

 
$
93