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RECEIVABLES
 12 Months Ended
Dec. 31, 2017
Accounts Receivable, Net [Abstract]  
Receivables [Text Block]
RECEIVABLES

 
 
December 31,
Dollars in Millions
 
2017
 
2016
Trade receivables
 
$
4,599

 
$
3,948

Less charge-backs and cash discounts
 
(209
)
 
(126
)
Less bad debt allowances
 
(43
)
 
(48
)
Net trade receivables
 
4,347

 
3,774

Alliance receivables
 
522

 
903

Prepaid and refundable income taxes
 
691

 
627

Royalties, VAT and other
 
740

 
239

Receivables
 
$
6,300

 
$
5,543



Non-U.S. receivables sold on a nonrecourse basis were $637 million in 2017, $618 million in 2016, and $476 million in 2015. In the aggregate, receivables from three pharmaceutical wholesalers in the U.S. represented 65% and 66% of total trade receivables at December 31, 2017 and 2016, respectively.

Changes to the allowances for bad debt, charge-backs and cash discounts were as follows:
 
 
Year Ended December 31,
Dollars in Millions
 
2017
 
2016
 
2015
Balance at beginning of year
 
$
174

 
$
122

 
$
93

Provision
 
2,090

 
1,613

 
1,059

Utilization
 
(2,015
)
 
(1,561
)
 
(1,030
)
Other
 
3

 
—

 
—

Balance at end of year
 
$
252

 
$
174

 
$
122