DEFERRED INCOME

6 Months Ended

Jun. 30, 2016

Deferred Revenue Disclosure [Abstract]

Deferred Revenue Disclosure [Text Block]

DEFERRED INCOME

Dollars in Millions	June 30, 2016		December 31, 2015
Alliances	$	1,426	$	1,459
Other	342		130
Total deferred income	$	1,768	$	1,589
Current portion	$	1,182	$	1,003
Non-current portion	586		586

Alliances include unamortized upfront, milestone and other licensing proceeds, revenue deferrals attributed to Atripla* and undelivered elements of diabetes business divestiture proceeds. As of June 30, 2016, other deferred income includes approximately $185 million of Opdivo product sale deferrals under an early access program in France which began in 2015. The amount of net product sales to be realized is subject to final price negotiations with the French government. Amortization of deferred income was $143 million and $159 million for the six months ended June 30, 2016 and 2015, respectively.