RECEIVABLES

6 Months Ended

Jun. 30, 2013

Accounts Receivable, Net [Abstract]

Receivables [Text Block]

RECEIVABLES

Receivables include:

Dollars in Millions	June 30, 2013			December 31, 2012
Trade receivables	$	1,949		$	1,812
Less allowances	(98		)	(104		)
Net trade receivables	1,851			1,708
Alliance receivables	1,015			857
Prepaid and refundable income taxes	357			319
Other	183			199
Receivables	$	3,406		$	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 $1,111 million and $1,056 million at June 30, 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 $505 million and $493 million for the six months ended June 30, 2013 and 2012, respectively. In the aggregate, receivables due from our three largest pharmaceutical wholesalers in the U.S. represented 39% and 37% of total trade receivables at June 30, 2013 and December 31, 2012, respectively.