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Expense recognized in cost of products sold as a distribution fee pursuant to the collaboration agreement during the period.

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- Definition

The percentage of development costs for studies in certain territories to be funded.

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- Definition

The percentage share of pre-tax profit/loss received from the net sales of a collaboration partner to be shared further equally with another collaboration partner.

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The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 50

-Paragraph 2

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Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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Sum of the carrying amounts of all intangible assets, excluding goodwill, as of the balance sheet date, net of accumulated amortization and impairment charges.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

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-Paragraph 42, 45

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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The net amount of other income and expense amounts, the components of which are not separately disclosed on the income statement, resulting from ancillary business-related activities (that is, excluding major activities considered part of the normal operations of the business) also known as other nonoperating income (expense) recognized for the period. Such amounts may include: (a) dividends, (b) interest on securities, (c) net gains or losses on securities, (d) unusual costs, (e) gains or losses on foreign exchange transactions, and (f) miscellaneous other income and expense items.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Article 5

-Section 03

-Paragraph 9

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Total revenue from sale of goods and services rendered during the reporting period, in the normal course of business, reduced by sales returns and allowances, and sales discounts.

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ALLIANCES AND COLLABORATIONS (Lilly) (Details) (USD $) In Millions, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010	Dec. 31, 2010
Alliances and Collaborations Statement [Line Items]
Net sales	$ 5,345	$ 4,798	$ 15,790	$ 14,373
Other (income)/expense	(26)	(10)	(195)	84
Other intangible assets - upfront, milestone and other licensing payments	3,196		3,196		3,370
Lilly [Member] \| ERBITUX [Member]
Alliances and Collaborations Statement [Line Items]
Net sales	172	159	510	497
Lilly [Member] \| ERBITUX [Member] \| North America [Member]
Alliances and Collaborations Statement [Line Items]
Distribution fee, percentage of net sales	39.00%		39.00%
Distribution fees and royalty expense	72	62	212	194
Lilly [Member] \| ERBITUX [Member] \| Japan [Member] \| Commercialization fee [Member]
Alliances and Collaborations Statement [Line Items]
Other (income)/expense	(9)	(11)	(24)	(30)
Lilly [Member] \| necitumumab [Member]
Alliances and Collaborations Statement [Line Items]
Research and development reimbursements to/(from) collaboration partner	4	4	10	9
Lilly [Member] \| necitumumab [Member] \| Development Costs For United States Studies [Member]
Alliances and Collaborations Statement [Line Items]
Funding of development costs, percentage	55.00%		55.00%
Lilly [Member] \| necitumumab [Member] \| Development Costs For Global Studies [Member]
Alliances and Collaborations Statement [Line Items]
Funding of development costs, percentage	27.50%		27.50%
Lilly [Member] \| necitumumab [Member] \| Development Costs For Japan Studies [Member]
Alliances and Collaborations Statement [Line Items]
Funding of development costs, percentage	50.00%		50.00%
Lilly [Member] \| ERBITUX And Necitumumab [Member] \| Upfront, milestone and other licensing payments [Member]
Alliances and Collaborations Statement [Line Items]
Amortization expense - upfront, milestone and other licensing payments	9	9	28	28
Other intangible assets - upfront, milestone and other licensing payments	258		258		286
Lilly and Merck KGaA [Member] \| ERBITUX [Member] \| Japan [Member]
Alliances and Collaborations Statement [Line Items]
Percentage share of pre-tax profit/loss received from the net sales of a collaboration partner to be shared further equally with another collaboration partner.	50.00%		50.00%
ERBITUX [Member]
Alliances and Collaborations Statement [Line Items]
Net sales	$ 172	$ 159	$ 510	$ 497