ALLIANCES (Tables)

3 Months Ended

Mar. 31, 2017

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Alliance Arrangements [Table Text Block]

Selected financial information pertaining to our alliances was as follows, including net product sales when BMS is the principal in the third-party customer sale for products subject to the alliance. Expenses summarized below do not include all amounts attributed to the activities for the products in the alliance, but only the payments between the alliance partners or the related amortization if the payments were deferred or capitalized.

	Three Months Ended March 31,
Dollars in Millions	2017			2016
Revenues from alliances:
Net product sales	$	1,576		$	1,231
Alliance revenues	297			409
Total Revenues	$	1,873		$	1,640
Payments to/(from) alliance partners:
Cost of products sold	$	624		$	476
Marketing, selling and administrative	(9		)	1
Research and development	—			33
Other (income)/expense	(246		)	(253		)
Noncontrolling interest, pretax	2			2

Selected Alliance Balance Sheet information:
Dollars in Millions	March 31, 2017		December 31, 2016
Receivables - from alliance partners	$	897	$	903
Accounts payable - to alliance partners	600		555
Deferred income from alliances(a)	1,251		1,194

(a) Includes unamortized upfront, milestone and other licensing proceeds, revenue deferrals attributed to Atripla* and undelivered elements of diabetes business divestiture proceeds. Amortization of deferred income (primarily related to alliances) was $20 million and $82 million for the three months ended March 31, 2017 and 2016, respectively.