ACCRUED LIABILITIES

6 Months Ended

Jun. 30, 2019

Payables and Accruals [Abstract]

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

ACCRUED AND OTHER CURRENT LIABILITIES

Dollars in Millions	June 30, 2019		December 31, 2018
Rebates and returns	$	2,633	$	2,417
Employee compensation and benefits	443		848
Research and development	884		805
Dividends	671		669
Royalties	361		391
Deal contingent forward starting interest rate swap contracts	240		—
Branded Prescription Drug Fee	263		188
Liabilities related to assets held-for-sale	163		152
Litigation and other settlements	80		118
Operating leases	67		—
Restructuring	38		85
Pension and postretirement benefits	35		35
Deferred income	92		172
Income taxes payable	360		398
Other	831		781
Accrued and other current liabilities	$	7,161	$	7,059