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RECEIVABLES
 12 Months Ended
Dec. 31, 2018
Accounts Receivable, Net [Abstract]  
Receivables [Text Block]
RECEIVABLES
 
 
December 31,
Dollars in Millions
 
2018
 
2017
Trade receivables
 
$
4,914

 
$
4,599

Less charge-backs and cash discounts
 
(245
)
 
(209
)
Less bad debt allowances
 
(33
)
 
(43
)
Net trade receivables
 
4,636

 
4,347

Alliance receivables
 
395

 
322

Prepaid and refundable income taxes
 
218

 
691

Royalties, VAT and other
 
716

 
940

Receivables
 
$
5,965

 
$
6,300



Non-U.S. receivables sold on a nonrecourse basis were $756 million in 2018, $637 million in 2017 and $618 million in 2016. In the aggregate, receivables from three pharmaceutical wholesalers in the U.S. represented 70% and 65% of total trade receivables at December 31, 2018 and 2017, respectively.

Changes to the allowances for bad debt, charge-backs and cash discounts were as follows:
 
 
Year Ended December 31,
Dollars in Millions
 
2018
 
2017
 
2016
Balance at beginning of year
 
$
252

 
$
174

 
$
122

Provision
 
2,739

 
2,090

 
1,613

Utilization
 
(2,707
)
 
(2,015
)
 
(1,561
)
Other
 
(6
)
 
3

 
—

Balance at end of year
 
$
278

 
$
252

 
$
174