RECEIVABLES (Tables)

12 Months Ended

Dec. 31, 2020

Accounts Receivable, after Allowance for Credit Loss [Abstract]

Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]

	December 31,
Dollars in Millions	2020		2019
Trade receivables	$	7,882	$	6,888
Less charge-backs and cash discounts	(645)		(391)
Less allowance for expected credit loss	(18)		(21)
Net trade receivables	7,219		6,476
Alliance, Royalties, VAT and other	1,282		1,209
Receivables	$	8,501	$	7,685

Receivables Allowance [Table Text Block]

Changes to the allowances for expected credit loss, charge-backs and cash discounts were as follows:

	Year Ended December 31,
Dollars in Millions	2020		2019		2018
Balance at beginning of year	$	412	$	278	$	252
Celgene acquisition	—		116		—
Provision(a)	5,839		3,687		2,739
Utilization	(5,601)		(3,667)		(2,707)
Other	13		(2)		(6)
Balance at end of year	$	663	$	412	$	278