ACCRUED LIABILITIES

9 Months Ended

Sep. 30, 2017

Payables and Accruals [Abstract]

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

ACCRUED LIABILITIES

Dollars in Millions	September 30, 2017		December 31, 2016
Rebates and returns	$	1,901	$	1,680
Employee compensation and benefits	702		818
Research and development	689		718
Dividends	639		660
Branded Prescription Drug Fee	251		234
Royalties	249		246
Restructuring	121		90
Pension and postretirement benefits	41		44
Litigation and other settlements	35		43
Other	790		738
Accrued liabilities	$	5,418	$	5,271