RECEIVABLES

6 Months Ended

Jun. 30, 2016

Accounts Receivable, Net [Abstract]

Receivables [Text Block]

RECEIVABLES

Dollars in Millions	June 30, 2016			December 31, 2015
Trade receivables	$	3,825		$	3,070
Less allowances	(140		)	(122		)
Net trade receivables	3,685			2,948
Alliance receivables	1,187			958
Prepaid and refundable income taxes	483			182
Other	267			211
Receivables	$	5,622		$	4,299

Non-U.S. receivables sold on a nonrecourse basis were $341 million and $188 million for the six months ended June 30, 2016 and 2015, respectively. Receivables from three pharmaceutical wholesalers in the U.S. represented 62% and 53% of total trade receivables at June 30, 2016 and December 31, 2015, respectively.