DEFERRED INCOME (Tables)

9 Months Ended

Sep. 30, 2013

Deferred Revenue Disclosure [Abstract]

Deferred Revenue By Arrangement Disclosure [Text Block]

Deferred income includes:

Dollars in Millions	September 30, 2013		December 31, 2012
Upfront, milestone and other licensing payments	$	4,734	$	4,346
Atripla* deferred revenue	373		339
Gain on sale-leaseback transactions	78		99
Other	16		65
Total deferred income	$	5,201	$	4,849
Current portion	$	1,003	$	825
Non-current portion	4,198		4,024