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ALLIANCES (Tables)
9 Months Ended
Sep. 30, 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 September 30,
 
Nine Months Ended September 30,
Dollars in Millions
2017
 
2016
 
2017
 
2016
Revenues from alliances:
 
 
 
 
 
 
 
Net product sales
$
1,764

 
$
1,465

 
$
5,045

 
$
4,031

Alliance revenues
334

 
402

 
957

 
1,229

Total Revenues
$
2,098

 
$
1,867

 
$
6,002

 
$
5,260

 
 
 
 
 
 
 
 
Payments to/(from) alliance partners:
 
 
 
 
 
 
 
Cost of products sold
$
678

 
$
572

 
$
1,969

 
$
1,543

Marketing, selling and administrative
(16
)
 
(3
)
 
(39
)
 
(10
)
Research and development
(12
)
 
(7
)
 
(6
)
 
23

Other (income)/expense
(151
)
 
(160
)
 
(545
)
 
(864
)
 
 
 
 
 
 
 
 
Noncontrolling interest, pretax
4

 
3

 
9

 
13

 
Selected Alliance Balance Sheet information:
 
 
 
Dollars in Millions
September 30,
2017
 
December 31,
2016
Receivables - from alliance partners
$
878

 
$
903

Accounts payable - to alliance partners
634

 
555

Deferred income from alliances(a)
1,060

 
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 $59 million and $193 million for the nine months ended September 30, 2017 and 2016, respectively.