INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2011

Income Tax Disclosure [Abstract]

Schedule of Provision for Income Taxes [Table Text Block]

Dollars in Millions			Year Ended December 31,
Current:			2011		2010		2009
	U.S.		$	864	$	797	$	410
	Non-U.S.			442		339		646
		Total Current		1,306		1,136		1,056
Deferred:
	U.S.			406		438		222
	Non-U.S			9		(16)		(96)
		Total Deferred		415		422		126
Total Provision			$	1,721	$	1,558	$	1,182

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

		% of Earnings Before Income Taxes
Dollars in Millions		2011			2010			2009
Earnings from continuing operations before income taxes:
	U.S.	$	4,336		$	3,833		$	2,705
	Non-U.S.		2,645			2,238			2,897
	Total	$	6,981		$	6,071		$	5,602
U.S. statutory rate			2,443	35.0%		2,125	35.0%		1,961	35.0%
Non-tax deductible annual pharmaceutical company fee			80	1.2%		-	-		-	-
Tax effect of foreign subsidiaries' earnings previously
	considered indefinitely reinvested offshore		-	-		207	3.4%		-	-
Foreign tax effect of certain operations in Ireland, Puerto
	Rico and Switzerland		(593)	(8.5)%		(694)	(11.4)%		(598)	(10.7)%
State and local taxes (net of valuation allowance)			33	0.5%		43	0.7%		14	0.3%
U.S. Federal, state and foreign contingent tax matters			(161)	(2.3)%		(131)	(2.1)%		(64)	(1.1)%
U.S. Federal research and development tax credit			(69)	(1.0)%		(61)	(1.0)%		(81)	(1.4)%
Foreign and other			(12)	(0.2)%		69	1.1%		(50)	(1.0)%
		$	1,721	24.7%	$	1,558	25.7%	$	1,182	21.1%

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	December 31,
Dollars in Millions	2011		2010
Deferred tax assets
Foreign net operating loss carryforwards	$	3,674	$	1,600
Milestone payments and license fees		574		557
Deferred income		573		554
U.S. Federal net operating loss carryforwards		251		351
Pension and postretirement benefits		755		348
State net operating loss and credit carryforwards		344		337
Intercompany profit and other inventory items		331		311
U.S. Federal research and development tax credit carryforwards		109		243
Other foreign deferred tax assets		112		167
Share-based compensation		111		131
Legal settlements		46		20
Other		233		299
Total deferred tax assets		7,113		4,918
Valuation allowance		(3,920)		(1,863)
Net deferred tax assets		3,193		3,055
Deferred tax liabilities
Depreciation		(118)		(52)
Repatriation of foreign earnings		(31)		(21)
Acquired intangible assets		(593)		(525)
Other		(676)		(630)
Total deferred tax liabilities		(1,418)		(1,228)
Deferred tax assets, net	$	1,775	$	1,827
Recognized as:
Deferred income taxes – current	$	1,200	$	1,036
Deferred income taxes – non-current		688		850
U.S. and foreign income taxes payable – current		(6)		(5)
Other liabilities – non-current		(107)		(54)
Total	$	1,775	$	1,827

Summary of Valuation Allowance [Table Text Block]

	Year Ended December 31,
Dollars in Millions	2011		2010		2009
Balance at beginning of year	$	1,863	$	1,791	$	1,795
Provision		2,410		92		17
Utilization		(135)		(22)		(74)
Foreign currency translation		(222)		(6)		(8)
Other		4		8		61
Balance at end of year	$	3,920	$	1,863	$	1,791

Summary of Income Tax Contingencies [Table Text Block]

	Year Ended December 31,
Dollars in Millions	2011		2010		2009
Balance at beginning of year	$	845	$	968	$	791
Gross additions to tax positions related to current year		44		57		335
Gross reductions to tax positions related to current year		-		-		(11)
Gross additions to tax positions related to prior years		106		177		97
Gross reductions to tax positions related to prior years		(325)		(196)		(180)
Settlements		(30)		(153)		(37)
Reductions to tax positions related to lapse of statute		(7)		(7)		(29)
Cumulative translation adjustment		(5)		(1)		2
Balance at end of year	$	628	$	845	$	968