DEFERRED INCOME (Details) (USD $) In Millions, unless otherwise specified	9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Dec. 31, 2011
Deferred Income [Abstract]
Upfront, milestone and other licensing payments	$ 4,311		$ 882
Atripla deferred revenue	211		113
Gain on sale-leaseback transactions	104		120
Other	69		88
Total deferred income	4,695		1,203
Deferred income current	689		337
Deferred income noncurrent	4,006		866
Amortization of deferred income	$ 186	$ 112