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RECEIVABLES
 12 Months Ended
Dec. 31, 2014
Accounts Receivable, Net [Abstract]  
Receivables [Text Block]
RECEIVABLES

 
 
December 31,
Dollars in Millions
 
2014
 
2013
Trade receivables
 
$
2,193

 
$
1,779

Less allowances
 
(93
)
 
(89
)
Net trade receivables
 
2,100

 
1,690

Alliance partners receivables
 
888

 
1,122

Prepaid and refundable income taxes
 
178

 
262

Miscellaneous receivables
 
224

 
286

Receivables
 
$
3,390

 
$
3,360



Non-U.S. receivables sold on a nonrecourse basis were $812 million in 2014, $1,031 million in 2013, and $956 million in 2012. In the aggregate, receivables from three pharmaceutical wholesalers in the U.S. represented 36% and 40% of total trade receivables at December 31, 2014 and 2013, respectively.

Changes to the allowances for bad debt, charge-backs and cash discounts were as follows:
 
 
Year Ended December 31,
Dollars in Millions
 
2014
 
2013
 
2012
Balance at beginning of year
 
$
89

 
$
104

 
$
147

Provision
 
773

 
720

 
832

Utilization
 
(769
)
 
(731
)
 
(875
)
Assets held-for-sale
 
—

 
(4
)
 
—

Balance at end of year
 
$
93

 
$
89

 
$
104