RECEIVABLES

3 Months Ended

Mar. 31, 2013

Receivables [Abstract]

Receivables [Text Block]

Note 9. RECEIVABLES

Receivables include:

	March 31,		December 31,
Dollars in Millions	2013		2012
Trade receivables	$	1,897	$	1,812
Less allowances		(99)		(104)
Net trade receivables		1,798		1,708
Alliance receivables		969		857
Prepaid and refundable income taxes		336		319
Other		205		199
Receivables	$	3,308	$	3,083

Receivables are netted with deferred income related to alliance partners until recognition of income. As a result, alliance partner receivables and deferred income were reduced by $1,047 million and $1,056 million at March 31, 2013 and December 31, 2012, respectively. For additional information regarding alliance partners, see “—Note 3. Alliances and Collaborations.” Non-U.S. receivables sold on a nonrecourse basis were $224 million and $213 million for the three months ended March 31, 2013 and 2012, respectively. In the aggregate, receivables due from three pharmaceutical wholesalers in the U.S. represented 40% and 37% of total trade receivables at March 31, 2013 and December 31, 2012, respectively.