ACCRUED LIABILITIES (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Accrued Liabilities, Current [Abstract]
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