ACCRUED LIABILITIES

12 Months Ended

Dec. 31, 2017

Accrued Liabilities, Current [Abstract]

Accrued Liabilities [Text Block]

ACCRUED LIABILITIES

	December 31,
Dollars in Millions	2017		2016
Rebates and returns	$	2,024	$	1,680
Employee compensation and benefits	869		818
Research and development	783		718
Dividends	654		660
Royalties	285		246
Branded Prescription Drug Fee	303		234
Restructuring	155		90
Pension and postretirement benefits	40		44
Litigation and other settlements	38		43
Other	863		738
Accrued liabilities	$	6,014	$	5,271