ALLIANCES AND COLLABORATIONS (Tables)

6 Months Ended

Jun. 30, 2013

Otsuka [Member]

Alliances and Collaborations Statement [Line Items]

Schedule Of Percentage Of Net Sales Recognized From Collaboration [Text Block]

BMS recognizes revenue based on the weighted-average forecast of expected annual net sales (currently estimated at 34.3%).

	Share as a % of U.S. Net Sales
$0 to $2.7 billion	50%
$2.7 billion to $3.2 billion	20%
$3.2 billion to $3.7 billion	7%
$3.7 billion to $4.0 billion	2%
$4.0 billion to $4.2 billion	1%
In excess of $4.2 billion	20%

Schedule Of Percentage Of Net Sales Payable As Collaboration Fee [Text Block]

A collaboration fee, included in cost of products sold, is paid to Otsuka based on the following percentages of annual net sales of Sprycel and Ixempra:

	% of Net Sales
	2010 – 2012	2013 – 2020
$0 to $400 million	30%	65%
$400 million to $600 million	5%	12%
$600 million to $800 million	3%	3%
$800 million to $1.0 billion	2%	2%
In excess of $1.0 billion	1%	1%

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

Summarized financial information related to this alliance is as follows:

	Three Months Ended June 30,					Six Months Ended June 30,
Dollars in Millions	2013		2012			2013		2012
Abilify* net sales, net of amortization of extension payment	$	563	$	711		$	1,085	$	1,332
Oncology Products collaboration fee expense	76		35			146		67
Royalty expense	23		20			40		37
Reimbursement of operating expenses to/(from) Otsuka	8		(19		)	2		(32		)
Amortization (income)/expense – extension payment	17		17			33		33
Amortization (income)/expense – upfront, milestone and other
licensing payments	—		2			—		4

Dollars in Millions	June 30, 2013		December 31, 2012
Other assets – extension payment	$	120	$	153

AstraZeneca [Member]

Alliances and Collaborations Statement [Line Items]

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

Summarized financial information related to these alliances is as follows:

	Three Months Ended June 30,						Six Months Ended June 30,
Dollars in Millions	2013			2012			2013			2012
Net sales	$	431		$	172		$	789		$	333
Profit sharing expense	178			77			324			150
Commercialization expense reimbursements to/(from) AstraZeneca	(82		)	(7		)	(139		)	(19		)
Research and development expense reimbursements to/(from) AstraZeneca	(22		)	6			(39		)	10
Amortization (income)/expense – upfront, milestone and other licensing
receipts recognized in:
Cost of products sold	(74		)	—			(149		)	—
Other (income)/expense	(8		)	(11		)	(15		)	(21		)
Upfront, milestone and other licensing receipts:
Dapagliflozin	—			—			80			—

Dollars in Millions	June 30, 2013		December 31, 2012
Deferred income – upfront, milestone and other licensing receipts
Amylin-related products	$	3,279	$	3,423
Saxagliptin	200		208
Dapagliflozin	199		206

Gilead [Member]

Alliances and Collaborations Statement [Line Items]

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

Summarized financial information related to this alliance is as follows:

	Three Months Ended June 30,				Six Months Ended June 30,
Dollars in Millions	2013		2012		2013		2012
Net sales	$	346	$	323	$	670	$	645
Equity in net loss of affiliates	4		4		8		8

Lilly [Member]

Alliances and Collaborations Statement [Line Items]

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

Summarized financial information related to this alliance is as follows:

	Three Months Ended June 30,						Six Months Ended June 30,
Dollars in Millions	2013			2012			2013			2012
Net sales	$	171		$	179		$	333		$	358
Distribution fees and royalty expense	71			75			138			149
Research and development expense reimbursement to Lilly – necitumumab	—			7			—			8
Amortization (income)/expense – upfront, milestone and other licensing
payments	10			9			19			19
Japan commercialization fee (income)/expense	(8		)	(13		)	(12		)	(19		)

Dollars in Millions	June 30, 2013		December 31, 2012
Other intangible assets – upfront, milestone and other licensing payments	$	192	$	211

Sanofi [Member]

Alliances and Collaborations Statement [Line Items]

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

Summarized financial information related to this alliance is as follows:

	Three Months Ended June 30,						Six Months Ended June 30,
Dollars in Millions	2013			2012			2013			2012
Net sales	$	100		$	858		$	237		$	2,758
Royalty expense	—			141			2			508
Equity in net income of affiliates	(54		)	(58		)	(94		)	(118		)
Other (income)/expense	(4		)	(47		)	(14		)	(61		)
Noncontrolling interest – pre-tax	(1		)	249			23			854
Distributions to Sanofi	(22		)	(449		)	(22		)	(1,058		)
Distributions to BMS	21			62			52			129

Dollars in Millions	June 30, 2013			December 31, 2012
Investment in affiliates – territory covering Europe and Asia	$	51		$	9
Noncontrolling interest	(29		)	(30		)

Equity Method Investments Disclosure [Text Block]

The following is summarized financial information for interests in the partnerships with Sanofi for the territory covering Europe and Asia, which are not consolidated but are accounted for using the equity method:

	Three Months Ended June 30,				Six Months Ended June 30,
Dollars in Millions	2013		2012		2013		2012
Net sales	$	128	$	319	$	177	$	638
Gross profit	104		132		141		270
Net income	102		120		138		242

Pfizer [Member]

Alliances and Collaborations Statement [Line Items]

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

Summarized financial information related to this alliance is as follows:

	Three Months Ended June 30,						Six Months Ended June 30,
Dollars in Millions	2013			2012			2013			2012
Net sales	$	12		$	1		$	34		$	1
Profit sharing expense	6			—			16			—
Commercialization expense reimbursement to/(from) Pfizer	(5		)	(3		)	(17		)	(8		)
Research and development reimbursements to/(from) Pfizer	2			9			9			11
Amortization (income)/expense – upfront, milestone and other
licensing receipts	(9		)	(9		)	(19		)	(19		)
Upfront, milestone and other licensing receipts	—			—			125			—

Dollars in Millions	June 30, 2013		December 31, 2012
Deferred income – upfront, milestone and other licensing receipts	$	503	$	397