ACCRUED LIABILITIES

3 Months Ended

Mar. 31, 2019

Payables and Accruals [Abstract]

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

ACCRUED LIABILITIES

Dollars in Millions	March 31, 2019		December 31, 2018
Rebates and returns	$	2,404	$	2,417
Employee compensation and benefits	352		848
Research and development	861		805
Dividends	671		669
Royalties	300		391
Branded Prescription Drug Fee	214		188
Liabilities related to assets held-for-sale	144		152
Litigation and other settlements	79		118
Operating lease liabilities	40		—
Restructuring	53		85
Pension and postretirement benefit	35		35
Other	703		781
Accrued liabilities	$	5,856	$	6,489