Accrued liabilities

12 Months Ended

Dec. 31, 2013

Payables and Accruals [Abstract]

Accrued liabilities

Accrued liabilities

Accrued liabilities consisted of the following as of December 31, 2013 and 2012 (in millions):

	2013		2012
Sales deductions	$	1,248	$	1,129
Employee compensation and benefits	1,003		1,010
Clinical development costs	522		361
Dividends payable	460		355
Sales returns reserve	295		346
Other	1,127		1,590
Total accrued liabilities	$	4,655	$	4,791