ACCRUED LIABILITIES (Tables)

12 Months Ended

Dec. 31, 2016

Accrued Liabilities, Current [Abstract]

Schedule of Accrued Liabilities [Table Text Block]

	December 31,
Dollars in Millions	2016		2015
Accrued rebates and returns	$	1,680	$	1,324
Employee compensation and benefits	818		904
Accrued research and development	718		553
Dividends payable	660		655
Royalties	246		161
Branded Prescription Drug Fee	234		112
Restructuring	90		89
Pension and postretirement benefits	44		47
Litigation and other settlements	43		189
Other	738		704
Total accrued liabilities	$	5,271	$	4,738