ALLIANCES AND COLLABORATIONS (Tables)

9 Months Ended

Sep. 30, 2012

Sanofi [Member]

Alliances and Collaborations Statement [Line Items]

Summarized Financial Information Reflected In Consolidated Financial Statements [Text Block]

			Three Months Ended September 30,				Nine Months Ended September 30,
Dollars in Millions			2012			2011	2012			2011
Territory covering the Americas and Australia:
	Net sales		$	95	$	1,936	$	2,690	$	5,959
	Royalty expense			19		430		527		1,229
	Noncontrolling interest – pre-tax			(7)		590		847		1,764
	Distributions to/(from) Sanofi			(290)		523		768		1,824
Territory covering Europe and Asia:
	Equity in net income of affiliates			45		75		163		226
	Profit distributions to BMS			54		97		183		224
Other:
	Net sales in Europe comarketing countries and other			64		68		227		213
	Amortization (income)/expense – irbesartan license fee			(8)		(7)		(24)		(23)
	Supply activities and development and opt-out royalty
		(income)/expense		(53)		6		(98)		21
							September 30,		December 31,
Dollars in Millions							2012		2011
Investment in affiliates – territory covering Europe and Asia							$	17	$	37
Deferred income – irbesartan license fee								5		29

Sanofi [Member] | Territory Covering Europe and Asia [Member]

Alliances and Collaborations Statement [Line Items]

Equity Method Investments Disclosure [Text Block]

	Three Months Ended September 30,				Nine Months Ended September 30,
Dollars in Millions	2012		2011		2012		2011
Net sales	$	248	$	364	$	886	$	1,125
Gross profit		132		161		402		501
Net income		116		131		358		413

Otsuka [Member]

Alliances and Collaborations Statement [Line Items]

Summarized Financial Information Reflected In Consolidated Financial Statements [Text Block]

		Three Months Ended September 30,				Nine Months Ended September 30,
Dollars in Millions		2012		2011		2012		2011
Abilify*	net sales, including amortization of extension payment	$	676	$	691	$	2,008	$	2,021
Oncology Products collaboration fee expense			36		30		103		100
Royalty expense			18		18		55		52
Commercialization expense reimbursement to/(from) Otsuka			(2)		(15)		(34)		(37)
Amortization (income)/expense – extension payment			16		16		49		49
Amortization (income)/expense – upfront, milestone and other
licensing payments			1		1		5		5
						September 30,		December 31,
Dollars in Millions						2012		2011
Other assets - extension payment						$	170	$	219
Other intangible assets - upfront, milestone and other licensing payments							-		5

Lilly [Member]

Alliances and Collaborations Statement [Line Items]

Summarized Financial Information Reflected In Consolidated Financial Statements [Text Block]

		Three Months Ended September 30,				Nine Months Ended September 30,
Dollars in Millions		2012		2011		2012		2011
Net sales		$	173	$	172	$	531	$	510
Distribution fees and royalty expense			71		72		220		212
Research and development expense reimbursement to Lilly – necitumumab			5		4		13		10
Amortization (income)/expense – upfront, milestone and other
	licensing payments		9		9		28		28
Commercialization expense reimbursements to/(from) Lilly			(4)		(9)		(14)		(12)
Japan commercialization profit sharing (income)/expense			(9)		(9)		(28)		(24)
						September 30,		December 31,
Dollars in Millions						2012		2011
Other intangible assets – upfront, milestone and other licensing payments						$	221	$	249

Gilead [Member]

Alliances and Collaborations Statement [Line Items]

Summarized Financial Information Reflected In Consolidated Financial Statements [Text Block]

	Three Months Ended September 30,				Nine Months Ended September 30,
Dollars in Millions	2012		2011		2012		2011
Net sales	$	305	$	289	$	950	$	858
Equity in net loss of affiliates		(6)		(3)		(14)		(11)

AstraZeneca [Member]

Alliances and Collaborations Statement [Line Items]

Summarized Financial Information Reflected In Consolidated Financial Statements [Text Block]

		Three Months Ended September 30,				Nine Months Ended September 30,
Dollars in Millions		2012		2011		2012		2011
Net sales		$	266	$	127	$	599	$	320
Profit sharing expense			118		58		268		148
Commercialization expense reimbursements to/(from) AstraZeneca			(43)		(11)		(62)		(30)
Research and development expense reimbursements to/(from) AstraZeneca			(17)		4		(7)		33
Amortization (income)/expense – upfront, milestone and other licensing
	payments recognized in:
	Cost of products sold		(50)		-		(50)		-
	Other (income)/expense		(9)		(10)		(30)		(28)
Upfront, milestone and other licensing payments received:
	Amylin-related products		3,570		-		3,570		-
	Dapagliflozin		-		-		-		120
						September 30,		December 31,
Dollars in Millions						2012		2011
Deferred income – upfront, milestone and other licensing payments:
	Amylin-related products					$	3,520	$	-
	Saxagliptin						213		230
	Dapagliflozin						129		142

Pfizer [Member]

Alliances and Collaborations Statement [Line Items]

Summarized Financial Information Reflected In Consolidated Financial Statements [Text Block]

		Three Months Ended September 30,				Nine Months Ended September 30,
Dollars in Millions		2012		2011		2012		2011
Net sales		$	-	$	-	$	1	$	-
Commercialization expense reimbursement to/(from) Pfizer			(6)		(2)		(14)		(5)
Research and development reimbursements to/(from) Pfizer			(1)		(16)		10		(74)
Amortization (income)/expense – upfront, milestone and other
	licensing payments		(10)		(8)		(29)		(24)
						September 30,		December 31,
Dollars in Millions						2012		2011
Deferred income – upfront, milestone and other licensing payments						$	405	$	434