DEFERRED INCOME

12 Months Ended

Dec. 31, 2015

Deferred Income [Abstract]

Deferred Income [Text Block]

DEFERRED INCOME

	December 31,
Dollars in Millions	2015		2014
Alliances (Note 3)	$	1,459	$	1,493
Other	130		444
Total deferred income	$	1,589	$	1,937
Current portion	$	1,003	$	1,167
Non-current portion	586		770

Alliances include unamortized amounts for upfront, milestone and other licensing receipts, revenue deferrals attributed to the Gilead alliance and deferred income for the undelivered elements of the diabetes business divestiture. Upfront, milestone and other licensing receipts are amortized over the shorter of the contractual rights period or the expected life of the product. Other deferrals included approximately $300 million invoiced for Daklinza under an early access program in France as of December 31, 2014, that was deferred until final pricing was obtained from the French government in 2015. Amortization of deferred income was $307 million in 2015, $362 million in 2014 and $548 million in 2013.