ALLIANCES (Tables)

9 Months Ended

Sep. 30, 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 September 30,				Nine Months Ended September 30,
Dollars in Millions	2021		2020		2021		2020
Revenues from alliances:
Net product sales	$	2,452	$	2,116	$	8,139	$	7,040
Alliance revenues	194		184		495		452
Total Revenues	$	2,646	$	2,300	$	8,634	$	7,492
Payments to/(from) alliance partners:
Cost of products sold	$	1,181	$	1,007	$	3,924	$	3,363
Marketing, selling and administrative	(43)		(25)		(140)		(103)
Research and development	10		48		753		327
Other (income)/expense, net	1		(28)		(18)		(59)

Dollars in Millions	September 30, 2021		December 31, 2020
Selected Alliance Balance Sheet information:
Receivables – from alliance partners	$	314	$	343
Accounts payable – to alliance partners	1,101		1,093
Deferred income from alliances(a)	344		366

(a)    Includes unamortized upfront and milestone payments.