ALLIANCES (Tables)

3 Months Ended

Mar. 31, 2021

ALLIANCES [Abstract]

Collaborative Arrangement and Arrangement Other than Collaborative [Table Text Block]

Selected financial information pertaining to alliances was as follows, including net product sales when BMS is the principal in the third-party customer sale for products subject to the alliance. Expenses summarized below do not include all amounts attributed to the activities for the products in the alliance, but only the payments between the alliance partners or the related amortization if the payments were deferred or capitalized.

	Three Months Ended March 31,
Dollars in Millions	2021		2020
Revenues from alliances:
Net product sales	$	2,882	$	2,723
Alliance revenues	142		105
Total Revenues	$	3,024	$	2,828
Payments to/(from) alliance partners:
Cost of products sold	$	1,397	$	1,306
Marketing, selling and administrative	(49)		(40)
Research and development	7		46
Other (income)/expense, net	(5)		(15)

Dollars in Millions	March 31, 2021		December 31, 2020
Selected Alliance Balance Sheet information:
Receivables – from alliance partners	$	315	$	343
Accounts payable – to alliance partners	1,356		1,093
Deferred income from alliances(a)	367		366

(a)    Includes unamortized upfront and milestone payments.