RECEIVABLES (Tables)

12 Months Ended

Dec. 31, 2019

Accounts Receivable, after Allowance for Credit Loss [Abstract]

Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]

	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

Receivables Allowance [Table Text Block]

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