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RECEIVABLES
 12 Months Ended
Dec. 31, 2019
Accounts Receivable, after Allowance for Credit Loss [Abstract]  
Receivables [Text Block] RECEIVABLES
 
December 31,
Dollars in Millions
2019
 
2018
Trade receivables
$
6,888

 
$
4,914

Less charge-backs and cash discounts
(391
)
 
(245
)
Less bad debt allowances
(21
)
 
(33
)
Net trade receivables
6,476

 
4,636

Alliance, Royalties, VAT and other
1,209

 
1,111

Receivables
$
7,685

 
$
5,747



Non-U.S. receivables sold on a nonrecourse basis were $797 million in 2019, $756 million in 2018 and $637 million in 2017. In the aggregate, receivables from three pharmaceutical wholesalers in the U.S. represented approximately 50% and 70% of total trade receivables at December 31, 2019 and 2018, respectively.

Changes to the allowances for bad debt, charge-backs and cash discounts were as follows:
 
Year Ended December 31,
Dollars in Millions
2019
 
2018
 
2017
Balance at beginning of year
$
278

 
$
252

 
$
174

Celgene acquisition
116

 
—

 
—

Provision
3,725

 
2,739

 
2,090

Utilization
(3,705
)
 
(2,707
)
 
(2,015
)
Other
(2
)
 
(6
)
 
3

Balance at end of year
$
412

 
$
278

 
$
252