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REVENUE RECOGNITION - Variable Consideration Provisions (Details) - USD ($)
$ in Millions
9 Months Ended
Sep. 30, 2021
Sep. 30, 2020
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]    
Reserve beginning balance $ 1,813 $ 2,050
Current period provisions 4,062 3,697
Payments and credits (3,924) (3,845)
Reserve ending balance 1,951 1,902
Discounts and Allowances    
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]    
Reserve beginning balance 190 182
Current period provisions 472 457
Payments and credits (448) (454)
Reserve ending balance 214 185
Returns    
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]    
Reserve beginning balance 575 691
Current period provisions 94 71
Payments and credits (167) (185)
Reserve ending balance 502 577
Rebates    
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]    
Reserve beginning balance 779 927
Current period provisions 1,842 1,587
Payments and credits (1,619) (1,605)
Reserve ending balance 1,002 909
Chargebacks    
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]    
Reserve beginning balance 184 168
Current period provisions 1,487 1,433
Payments and credits (1,524) (1,451)
Reserve ending balance 147 150
Distribution Fees    
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]    
Reserve beginning balance 85 82
Current period provisions 167 149
Payments and credits (166) (150)
Reserve ending balance $ 86 $ 81