ACCRUED LIABILITIES (Tables)

9 Months Ended

Sep. 30, 2018

Payables and Accruals [Abstract]

Schedule of Accrued Liabilities [Table Text Block]

Dollars in Millions	September 30, 2018		December 31, 2017
Rebates and returns	$	2,263	$	2,024
Employee compensation and benefits	758		869
Research and development	778		783
Dividends	653		654
Royalties	355		285
Branded Prescription Drug Fee	147		303
Restructuring	102		155
Pension and postretirement benefits	40		40
Litigation and other settlements	41		38
Other	716		863
Accrued liabilities	$	5,853	$	6,014