Revenue Recognition (Tables)

6 Months Ended

Jun. 30, 2018

Disaggregation of Revenue [Abstract]

Disaggregation of Revenue [Table Text Block]

The following table summarizes the disaggregation of revenue by nature:

	Three Months Ended June 30,				Six Months Ended June 30,
Dollars in Millions	2018		2017		2018		2017
Net product sales	$	5,461	$	4,770	$	10,433	$	9,350
Alliance revenues	154		237		306		461
Other revenues	89		137		158		262
Total Revenues	$	5,704	$	5,144	$	10,897	$	10,073

Revenue Recognition Accounting Policy, Gross and Net Revenue Disclosure [Policy Text Block]

The following table summarizes GTN adjustments:

	Three Months Ended June 30,						Six Months Ended June 30,
Dollars in Millions	2018			2017			2018			2017
Gross product sales	$	7,509		$	6,306		$	14,210		$	12,168
GTN adjustments (a)
Charge-backs and cash discounts	(663		)	(500		)	(1,246		)	(938		)
Medicaid and Medicare rebates	(765		)	(517		)	(1,322		)	(901		)
Other rebates, returns, discounts and adjustments	(620		)	(519		)	(1,209		)	(979		)
Total GTN adjustments	(2,048		)	(1,536		)	(3,777		)	(2,818		)
Net product sales	$	5,461		$	4,770		$	10,433		$	9,350

(a) Includes reductions to provisions for product sales made in prior periods resulting from changes in estimates of $60 million and $5 million in the three months ended June 30, 2018 and 2017 and $110 million and $54 million in the six months ended June 30, 2018 and 2017, respectively.

Revenue from External Customers by Products and Services [Table Text Block]

The following table summarizes the disaggregation of revenue by product and region:

	Three Months Ended June 30,				Six Months Ended June 30,
Dollars in Millions	2018		2017		2018		2017
Prioritized Brands
Opdivo	$	1,627	$	1,195	$	3,138	$	2,322
Eliquis	1,650		1,176		3,156		2,277
Orencia	711		650		1,304		1,185
Sprycel	535		506		973		969
Yervoy	315		322		564		652
Empliciti	64		55		119		108
Established Brands
Baraclude	179		273		404		555
Sustiva Franchise	73		188		157		372
Reyataz Franchise	117		188		241		381
Hepatitis C Franchise	12		112		15		274
Other Brands	421		479		826		978
Total Revenues	$	5,704	$	5,144	$	10,897	$	10,073
United States	$	3,230	$	2,865	$	6,008	$	5,603
Europe	1,408		1,188		2,814		2,334
Rest of World	923		963		1,796		1,888
Other	143		128		279		248
Total Revenues	$	5,704	$	5,144	$	10,897	$	10,073

Contract with Customer, Asset and Liability [Table Text Block]

The following table summarizes contract assets as of June 30, 2018 and January 1, 2018:

Dollars in Millions	June 30, 2018		January 1, 2018
Prepaid expenses and other	$	247	$	349
Other assets	28		32
Total Contract Assets	$	275	$	381