OTHER (INCOME)/EXPENSE

9 Months Ended

Sep. 30, 2017

Other Nonoperating Income (Expense) [Abstract]

Other (Income)/Expense [Text Block]

OTHER (INCOME)/EXPENSE

	Three Months Ended September 30,						Nine Months Ended September 30,
Dollars in Millions	2017			2016			2017			2016
Interest expense	$	48		$	42		$	145		$	127
Investment income	(37		)	(32		)	(104		)	(81		)
Provision for restructuring	28			19			207			41
Litigation and other settlements(a)	—			(1		)	(489		)	48
Equity in net income of affiliates	(21		)	(19		)	(59		)	(65		)
Divestiture (gains)/losses	1			(21		)	(126		)	(574		)
Royalties and licensing income(b)	(209		)	(158		)	(1,093		)	(579		)
Transition and other service fees	(12		)	(57		)	(32		)	(184		)
Pension charges	22			19			91			66
Intangible asset impairments	—			—			—			15
Equity investment impairment	—			—			—			45
Loss on debt redemption	—			—			109			—
Other	(11		)	(16		)	(26		)	(57		)
Other (income)/expense	$	(191	)	$	(224	)	$	(1,377	)	$	(1,198	)

(a) Includes BMS's share of a patent-infringement litigation settlement of $481 million related to Merck's PD-1 antibody Keytruda* in the nine months ended September 30, 2017.

(b) Includes upfront licensing fees of $470 million from Biogen and Roche in the nine months ended September 30, 2017.