RECEIVABLES

3 Months Ended

Mar. 31, 2020

Accounts Receivable, after Allowance for Credit Loss [Abstract]

Receivables [Text Block]

RECEIVABLES

Dollars in Millions	March 31, 2020			December 31, 2019
Trade receivables	$	7,660		$	6,888
Less charge-backs and cash discounts	(437		)	(391		)
Less bad debt allowances	(23		)	(21		)
Net trade receivables	7,200			6,476
Alliance, royalties, VAT and other	1,090			1,209
Receivables	$	8,290		$	7,685

Non-U.S. receivables sold on a nonrecourse basis were $180 million and $174 million for the three months ended March 31, 2020 and 2019, respectively. Receivables from the three largest customers in the U.S. represented approximately 55% and 50% of total trade receivables at March 31, 2020 and December 31, 2019, respectively.