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ALLIANCES
 9 Months Ended
Sep. 30, 2019
ALLIANCES [Abstract]  
Collaborative Arrangement Disclosure [Text Block] ALLIANCES

The Company enters into collaboration arrangements with third parties for the research, development, manufacturing and/or commercialization of certain products. Although each of these arrangements is unique in nature, both parties are active participants in the operating activities of the collaboration and exposed to significant risks and rewards depending on the commercial success of the activities. The Company may either in-license intellectual property owned by the other party or out-license its intellectual property to the other party. These arrangements can cover a single investigational compound or commercial product or multiple compounds and/or products in various life cycle stages. The rights and obligations of the parties can be global or limited to geographic regions. The Company refers to these collaborations as alliances and its partners as alliance partners.

Selected financial information pertaining to the Company's alliances was as follows, including net product sales when the Company is the principal in the third-party customer sale for products subject to the alliance. Expenses summarized below do not include all amounts attributed to the activities for the products in the alliance, but only the payments between the alliance partners or the related amortization if the payments were deferred or capitalized.
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
Dollars in Millions
2019
 
2018
 
2019
 
2018
Revenues from alliances:
 
 
 
 
 
 
 
Net product sales
$
2,464

 
$
2,037

 
$
7,412

 
$
6,135

Alliance revenues
143

 
177

 
418

 
483

Total Revenues
$
2,607

 
$
2,214

 
$
7,830

 
$
6,618

 
 
 
 
 
 
 
 
Payments to/(from) alliance partners:
 
 
 
 
 
 
 
Cost of products sold
$
1,017

 
$
838

 
$
3,116

 
$
2,528

Marketing, selling and administrative
(33
)
 
(26
)
 
(93
)
 
(76
)
Research and development
11

 
(2
)
 
32

 
1,060

Other income (net)
(15
)
 
(14
)
 
(45
)
 
(44
)
Selected Alliance Balance Sheet information:
 
 
 
Dollars in Millions
September 30,
2019
 
December 31,
2018
Receivables - from alliance partners
$
342

 
$
395

Accounts payable - to alliance partners
994

 
904

Deferred income from alliances(a)
452

 
491

(a)
Includes unamortized upfront and milestone payments.

The nature and purpose, significant rights and obligations of the parties and specific accounting policy elections for each of the Company's significant alliances are discussed in the Company's 2018 Form 10-K. There were no significant developments and updates related to alliances during 2019.