RECEIVABLES

9 Months Ended

Sep. 30, 2020

Accounts Receivable, after Allowance for Credit Loss [Abstract]

Receivables [Text Block]

RECEIVABLES

Dollars in Millions	September 30, 2020		December 31, 2019
Trade receivables	$	7,168	$	6,888
Less charge-backs and cash discounts	(371)		(391)
Less allowance for expected credit loss	(20)		(21)
Net trade receivables	6,777		6,476
Alliance, royalties, VAT and other	1,285		1,209
Receivables	$	8,062	$	7,685

Non-U.S. receivables sold on a nonrecourse basis were $788 million and $580 million for the nine months ended September 30, 2020 and 2019, respectively. Receivables from the three largest customers in the U.S. represented approximately 56% and 50% of total trade receivables at September 30, 2020 and December 31, 2019, respectively.