ACCRUED LIABILITIES

3 Months Ended

Mar. 31, 2017

Payables and Accruals [Abstract]

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

ACCRUED LIABILITIES

Dollars in Millions	March 31, 2017		December 31, 2016
Rebates and returns	$	1,677	$	1,680
Dividends	646		660
Research and development	620		718
Employee compensation and benefits	361		818
Branded Prescription Drug Fee	257		234
Restructuring	182		90
Royalties	181		246
Pension and postretirement benefits	41		44
Litigation and other settlements	36		43
Other	776		738
Accrued liabilities	$	4,777	$	5,271