RECEIVABLES (Tables)

12 Months Ended

Dec. 31, 2021

Accounts Receivable, after Allowance for Credit Loss [Abstract]

Schedule of Accounts, Notes, Loans and Financing Receivable

	December 31,
Dollars in Millions	2021		2020
Trade receivables	$	8,723	$	7,882
Less charge-backs and cash discounts	(723)		(645)
Less allowance for expected credit loss	(21)		(18)
Net trade receivables	7,979		7,219
Alliance, Royalties, VAT and other	1,390		1,282
Receivables	$	9,369	$	8,501

Receivables Allowance

Changes to the allowances for expected credit loss, charge-backs and cash discounts were as follows:

	Year Ended December 31,
Dollars in Millions	2021		2020		2019
Balance at beginning of year	$	663	$	412	$	278
Celgene acquisition	—		—		116
Provision(a)	7,257		5,839		3,687
Utilization	(7,170)		(5,601)		(3,667)
Other	(6)		13		(2)
Balance at end of year	$	744	$	663	$	412

(a)    Includes provision for expected credit loss of $4 million in 2021, $12 million in 2020 and $12 million in 2019.