ACCRUED LIABILITIES

6 Months Ended

Jun. 30, 2018

Payables and Accruals [Abstract]

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

ACCRUED LIABILITIES

Dollars in Millions	June 30, 2018		December 31, 2017
Rebates and returns	$	2,281	$	2,024
Employee compensation and benefits	566		869
Research and development	760		783
Dividends	653		654
Royalties	313		285
Branded Prescription Drug Fee	360		303
Restructuring	79		155
Pension and postretirement benefits	40		40
Litigation and other settlements	31		38
Other	745		863
Accrued liabilities	$	5,828	$	6,014