ACCRUED AND OTHER CURRENT LIABILITIES (Tables)

9 Months Ended

Sep. 30, 2019

Other Liabilities, Current [Abstract]

Schedule of Accrued Liabilities [Table Text Block]

Dollars in Millions	September 30, 2019		December 31, 2018
Rebates and returns	$	3,209	$	2,417
Employee compensation and benefits	639		848
Research and development	891		805
Dividends	668		669
Royalties	378		391
Interest	289		69
Deal contingent forward starting interest rate swap contracts	240		—
Branded Prescription Drug Fee	165		188
Litigation and other settlements	75		118
Operating leases	66		—
Restructuring	24		85
Pension and postretirement benefits	35		35
Deferred income	86		172
Income taxes payable	546		398
Liabilities related to assets held-for-sale	11		152
Other	710		712
Accrued and other current liabilities	$	8,032	$	7,059