ALLIANCES (Tables)

6 Months Ended

Jun. 30, 2018

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. Certain prior period amounts included below were revised to exclude amounts for arrangements that no longer meet the criteria for collaboration arrangements.

	Three Months Ended June 30,						Six Months Ended June 30,
Dollars in Millions	2018			2017			2018			2017
Revenues from alliances:
Net product sales	$	2,178		$	1,699		$	4,098		$	3,263
Alliance revenues	154			237			306			461
Total Revenues	$	2,332		$	1,936		$	4,404		$	3,724
Payments to/(from) alliance partners:
Cost of products sold	$	891		$	666		$	1,690		$	1,287
Marketing, selling and administrative	(28		)	(14		)	(50		)	(24		)
Research and development	1,057			(1		)	1,062			(1		)
Other income (net)	(16		)	(9		)	(30		)	(20		)

Selected Alliance Balance Sheet information:
Dollars in Millions	June 30, 2018		December 31, 2017
Receivables - from alliance partners	$	364	$	322
Accounts payable - to alliance partners	921		875
Deferred income from alliances(a)	531		467

(a) Includes unamortized upfront, milestone and other licensing proceeds. Amortization of deferred income (primarily related to alliances) was $32 million and $39 million for the six months ended June 30, 2018 and 2017, respectively.