RECEIVABLES

3 Months Ended

Mar. 31, 2021

Accounts Receivable, after Allowance for Credit Loss [Abstract]

Receivables [Text Block]

RECEIVABLES

Dollars in Millions	March 31, 2021		December 31, 2020
Trade receivables	$	7,767	$	7,882
Less charge-backs and cash discounts	(564)		(645)
Less allowance for expected credit loss	(16)		(18)
Net trade receivables	7,187		7,219
Alliance, royalties, VAT and other	1,473		1,282
Receivables	$	8,660	$	8,501

Non-U.S. receivables sold on a nonrecourse basis were $318 million and $180 million for the three months ended March 31, 2021 and 2020, respectively. Receivables from the three largest customers in the U.S. represented approximately 57% and 55% of total trade receivables at March 31, 2021 and December 31, 2020, respectively.