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PENSION AND POSTRETIREMENT BENEFIT PLANS (Details) - USD ($)
$ in Millions
3 Months Ended 9 Months Ended
Sep. 30, 2020
Jun. 30, 2020
Dec. 31, 2019
Sep. 30, 2019
Sep. 30, 2020
Sep. 30, 2019
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]            
Net periodic benefit cost/(credit) $ 0     $ 1,537 $ (6) $ 1,607
Pension and postretirement 871   $ 725   871  
Defined contribution plan expense 70     50 220 140
Pension Assets Transfer   $ 381        
Reversion excise tax 0 $ 76   0 76 0
Payment for Pension Benefits     200 1,300    
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Gain (Loss) Due to Settlement       1,500    
Bristol-Myers Squibb Retirement Income Plan [Member]            
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]            
Defined Benefit Plan, Benefit Obligation       2,400   2,400
Pension Benefits [Member]            
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]            
Service cost - benefits earned during the period 12     6 36 18
Interest cost on projected benefit obligation 11     20 30 101
Expected return on plan assets (26)     (39) (73) (173)
Amortization of prior service credits (1)     (1) (3) (3)
Amortization of net actuarial (gain)/loss 12     14 33 49
Curtailment and settlements 3     1,550 7 1,643
Net periodic benefit cost/(credit) 11     $ 1,550 30 $ 1,635
Pension and postretirement $ 588   $ 569   $ 588