Bristol-Myers Squibb (BMY) 10-K 25 Feb 19 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2018	Feb. 01, 2019	Jun. 30, 2018
Document and Entity Information [Abstract]
Entity Registrant Name	BRISTOL MYERS SQUIBB CO
Entity Central Index Key	14,272
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		1,632,675,877
Entity Public Float			$ 90,226,038,714
Document Type	10-K
Document Period End Date	Dec. 31, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	FY
Current Fiscal Year End Date	--12-31
Amendment Flag	false
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Small Business	false

CONSOLIDATED STATEMENTS OF EARN

CONSOLIDATED STATEMENTS OF EARNINGS - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Revenues	$ 22,561	$ 20,776	$ 19,427
Cost of Goods and Services Sold	6,547	6,094	4,969
Marketing, selling and administrative	4,551	4,751	4,979
Research and development	6,345	6,482	5,012
Other income (net)	(850)	(1,682)	(1,448)
Total Expenses	16,593	15,645	13,512
Earnings Before Income Taxes	5,968	5,131	5,915
Provision for Income Taxes	1,021	4,156	1,408
Net Earnings	4,947	975	4,507
Net Income (Loss) Attributable to Noncontrolling Interest	27	(32)	50
Net Earnings Attributable to BMS	$ 4,920	$ 1,007	$ 4,457
Earnings per Common Share
Basic Earnings Per Common Share Attributable to BMS	$ 3.01	$ 0.61	$ 2.67
Diluted Earnings per Common Share Attributable to BMS	$ 3.01	$ 0.61	$ 2.65
Sales Revenue, Net [Member]
Revenues	$ 21,581	$ 19,258	$ 17,702
Alliance and other revenues [Member]
Revenues	$ 980	$ 1,518	$ 1,725

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest [Abstract]
Net Earnings	$ 4,947	$ 975	$ 4,507
Other Comprehensive Income (Loss), net of taxes and reclassifications to earnings [Abstract]
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification and Tax	70	(57)	4
Pension and postretirement benefits	53	214	(17)
Other Comprehensive Income (Loss), Securities, Available-for-sale, Adjustment, after Tax	(25)	39	16
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Gain (Loss) Arising During Period, Net of Tax	(254)	18	(38)
Other Comprehensive Income (Loss), Net of Tax	(156)	214	(35)
Comprehensive Income	4,791	1,189	4,472
Comprehensive Income Attributable to Noncontrolling Interest	27	(32)	50
Comprehensive Income Attributable to BMS	$ 4,764	$ 1,221	$ 4,422

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Current Assets:
Cash and cash equivalents	$ 6,911	$ 5,421
Marketable securities, current	1,973	1,391
Receivables	5,965	6,300
Inventories	1,195	1,166
Prepaid expenses and other	1,116	576
Total Current Assets	17,160	14,854
Property, plant and equipment	5,027	5,001
Goodwill	6,538	6,863
Other intangible assets	1,091	1,210
Deferred Tax Assets, Net of Valuation Allowance, Noncurrent	1,371	1,610
Marketable securities, noncurrent	1,775	2,480
Other Assets, Noncurrent	2,024	1,533
Total Assets	34,986	33,551
Current Liabilities:
Short-term debt obligations	1,703	987
Accounts payable	1,892	2,248
Accrued liabilities	6,489	6,014
Deferred income, current	172	83
Income taxes payable, current	398	231
Total Current Liabilities	10,654	9,563
Deferred income, noncurrent	468	454
Income taxes payable, noncurrent	3,043	3,548
Pension and other liabilities	1,048	1,164
Long-term debt, excluding current maturities	5,646	6,975
Total Liabilities	20,859	21,704
Commitments and contingencies
Bristol-Myers Squibb Company Shareholders' Equity:
Preferred stock, $2 convertible series, par value $1 per share: Authorized 10 million shares; issued and outstanding 4,070 in 2017 and 4,129 in 2016, liquidation value of $50 per share	0	0
Common stock, par value of $0.10 per share: Authorized 4.5 billion shares; 2.2 billion issued in both 2017 and 2016	221	221
Capital in excess of par value of stock	2,081	1,898
Accumulated other comprehensive loss	(2,762)	(2,289)
Retained earnings	34,065	31,160
Less cost of treasury stock - 575 million common shares in 2017 and 536 million in 2016	(19,574)	(19,249)
Total Bristol-Myers Squibb Company Shareholders' Equity	14,031	11,741
Noncontrolling interest	96	106
Total Equity	14,127	11,847
Total Liabilities and Equity	$ 34,986	$ 33,551

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Preferred Stock, Par or Stated Value Per Share	$ 1
Preferred Stock, Shares Authorized	10,000,000
Preferred Stock, Shares Issued	3,590	4,070
Preferred Stock, Shares Outstanding	3,590	4,070
Preferred Stock, Liquidation Preference Per Share	$ 50
Common Stock, Par or Stated Value Per Share	$ 0.1
Common Stock, Shares Authorized	4,500,000,000
Common Stock, Shares Issued	2,200,000,000	2,200,000,000
Treasury Stock, Shares	576,000,000	575,000,000

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Cash Flows From Operating Activities:
Net Earnings	$ 4,947	$ 975	$ 4,507
Net Cash Provided by Operating Activities	5,940	5,275	3,058
Adjustments to reconcile net earnings to net cash provided by operating activities:
Depreciation and amortization, net	637	789	382
Deferred income taxes	86	1,010	(204)
Stock-based compensation	221	199	205
Impairment charges	126	327	63
Pension settlements and amortization	186	236	169
Divestiture gains and royalties	(992)	(706)	(1,187)
Asset acquisition charges	85	760	274
Loss/(gain) on equity investments	512	(23)	37
Other adjustments	(44)	120	(36)
Changes in operating assets and liabilities:
Receivables	(429)	(431)	(803)
Inventories	(216)	(29)	(152)
Accounts payable	(59)	320	104
Deferred income	84	(642)	(64)
Income taxes payable	162	2,597	(453)
Other	634	(227)	216
Cash Flows From Investing Activities:
Sale and maturities of marketable securities	2,379	6,412	4,809
Purchase of marketable securities	(2,305)	(5,437)	(3,089)
Capital expenditures	(951)	(1,055)	(1,215)
Divestiture and other proceeds	1,249	722	1,334
Acquisition and other payments	(1,246)	(708)	(359)
Net Cash Provided by/(Used in) Investing Activities	(874)	(66)	1,480
Cash Flows From Financing Activities:
Short-term borrowings, net	(543)	727	125
Issuance of long-term debt	0	1,488	0
Repayment of long-term debt	(5)	(1,224)	(15)
Repurchase of common stock	(320)	(2,469)	(231)
Dividends	(2,613)	(2,577)	(2,547)
Other	(54)	(22)	15
Net Cash Used in Financing Activities	(3,535)	(4,077)	(2,653)
Effect of Exchange Rates on Cash and Cash Equivalents	(41)	52	(33)
Increase/(Decrease) in Cash and Cash Equivalents	1,490	1,184	1,852
Cash and Cash Equivalents at Beginning of Year	5,421	4,237	2,385
Cash and Cash Equivalents at End of Year	$ 6,911	$ 5,421	$ 4,237

ACCOUNTING POLICIES

ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies [Text Block]	Basis of Consolidation The consolidated financial statements are prepared in conformity with U.S. GAAP, including the accounts of Bristol-Myers Squibb Company and all of its controlled majority-owned subsidiaries and certain variable interest entities. All intercompany balances and transactions are eliminated. Material subsequent events are evaluated and disclosed through the report issuance date. Refer to the Summary of Abbreviated Terms at the end of this 2018 Form 10-K for terms used throughout the document. Alliance and license arrangements are assessed to determine whether the terms provide economic or other control over the entity requiring consolidation of an entity. Entities controlled by means other than a majority voting interest are referred to as variable interest entities and are consolidated when BMS has both the power to direct the activities of the variable interest entity that most significantly impacts its economic performance and the obligation to absorb losses or the right to receive benefits that could potentially be significant to the entity. Business Segment Information BMS operates in a single segment engaged in the discovery, development, licensing, manufacturing, marketing, distribution and sale of innovative medicines that help patients prevail over serious diseases. A global research and development organization and supply chain organization are responsible for the discovery, development, manufacturing and supply of products. Regional commercial organizations market, distribute and sell the products. The business is also supported by global corporate staff functions. The determination of a single segment is consistent with the financial information regularly reviewed by the chief executive officer for purposes of evaluating performance, allocating resources, setting incentive compensation targets, and planning and forecasting future periods. For further information on product and regional revenue, see “—Note 2 . Revenue.” Use of Estimates and Judgments The preparation of financial statements requires the use of management estimates, judgments and assumptions. The most significant assumptions are estimates in determining the fair value and potential impairment of intangible assets; sales rebate and return accruals; legal contingencies; income taxes; and pension and postretirement benefits. Actual results may differ from estimated results. Reclassifications Certain prior period amounts were reclassified to conform to the current period presentation. Loss/(gain) on equity investments previously presented in Impairment charges and Other adjustments in the consolidated statements of cash flows is now presented separately. Revenue Recognition Effective January 1, 2018, we adopted ASC 606 using the modified retrospective method. Refer to “—Note 2 . Revenue” for a detailed discussion of accounting policies related to revenue recognition, including deferred revenue and royalties. Refer to “—Note 3 . Alliances” for further detail regarding alliances. Income Taxes The provision for income taxes includes income taxes paid or payable for the current year plus the change in deferred taxes during the year. Deferred taxes result from differences between the financial and tax basis of assets and liabilities and are adjusted for changes in tax rates and tax laws when changes are enacted. Valuation allowances are recognized to reduce deferred tax assets when it is more likely than not that a tax benefit will not be realized. The assessment of whether or not a valuation allowance is required often requires significant judgment including the long-range forecast of future taxable income and the evaluation of tax planning initiatives. Adjustments to the deferred tax valuation allowances are made to earnings in the period when such assessments are made. Tax benefits are recognized from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities based on the technical merits of the position. The tax benefit recognized in the financial statements for a particular tax position is based on the largest benefit that is more likely than not to be realized upon settlement. Cash and Cash Equivalents Cash and cash equivalents include bank deposits, time deposits, commercial paper and money market funds. Cash equivalents consist of highly liquid investments with original maturities of three months or less at the time of purchase and are recognized at cost, which approximates fair value. Marketable Debt Securities Marketable debt securities are classified as “available-for-sale” on the date of purchase and reported at fair value. Fair value is determined based on observable market quotes or valuation models using assessments of counterparty credit worthiness, credit default risk or underlying security and overall capital market liquidity. Marketable debt securities are reviewed for impairment by assessing if the decline in market value of the investment below the carrying value is other than temporary, which considers the intent and ability to retain the investment for a period of time sufficient to allow for any anticipated recovery in market value, the duration and extent that the market value has been less than cost and the investee's financial condition. Investments in Equity Securities Investments in equity securities with readily determinable fair values are recorded at fair value with changes in fair value recorded in Other income (net). Investments in equity securities without readily determinable fair values are recorded at cost minus any impairment, plus or minus changes in their estimated fair value resulting from observable price changes in orderly transactions for the identical or a similar investment of the same issuer. Changes in the estimated fair value of investments in equity securities without readily determinable fair values are recorded in Other income (net). Investments in 50% or less owned companies are accounted for using the equity method of accounting when the ability to exercise significant influence over the operating and financial decisions of the investee is maintained. The share of net income or losses of equity investments accounted for using the equity method are included in Other income (net). Investments in equity securities without readily determinable fair values and investments in equity accounted for using the equity method are assessed for potential impairment on a quarterly basis based on qualitative factors. Inventory Valuation Inventories are stated at the lower of average cost or market. Property, Plant and Equipment and Depreciation Expenditures for additions, renewals and improvements are capitalized at cost. Depreciation is computed on a straight-line method based on the estimated useful lives of the related assets ranging from 20 to 50 years for buildings and 3 to 20 years for machinery, equipment and fixtures. Current facts or circumstances are periodically evaluated to determine if the carrying value of depreciable assets to be held and used may not be recoverable. If such circumstances exist, an estimate of undiscounted future cash flows generated by the long-lived asset, or appropriate grouping of assets, is compared to the carrying value to determine whether an impairment exists at its lowest level of identifiable cash flows. If an asset is determined to be impaired, the loss is measured based on the difference between the asset’s fair value and its carrying value. An estimate of the asset’s fair value is based on quoted market prices in active markets, if available. If quoted market prices are not available, the estimate of fair value is based on various valuation techniques using unobservable fair value inputs, such as a discounted value of estimated future cash flows. Capitalized Software Eligible costs to obtain internal use software are capitalized and amortized over the estimated useful life of the software. Acquisitions Businesses acquired are consolidated upon obtaining control. The fair value of assets acquired and liabilities assumed are recognized at the date of acquisition. Any excess of the purchase price over the estimated fair values of the net assets acquired is recognized as goodwill. Business acquisition costs are expensed when incurred. Contingent consideration from potential development, regulatory, approval and sales-based milestones and sales-based royalties are included in the purchase price for business combinations and are excluded for asset acquisitions. Amounts allocated to the lead investigational compounds for asset acquisitions are expensed at the date of acquisition. Goodwill, Acquired In-Process Research and Development and Other Intangible Assets The fair value of acquired intangible assets is typically determined using an income-based approach referred to as the excess earnings method utilizing Level 3 fair value inputs. The market participant valuations assume a global view considering all potential jurisdictions and indications based on discounted after-tax cash flow projections, risk adjusted for estimated probability of technical and regulatory success (for IPRD). Finite-lived intangible assets, including licenses, developed technology rights and IPRD projects that reach commercialization are amortized on a straight-line basis over their estimated useful life. Estimated useful lives are determined considering the period the assets are expected to contribute to future cash flows. Goodwill is tested at least annually for impairment by assessing qualitative factors or performing a quantitative analysis in determining whether it is more likely than not that the fair value of net assets are below their carrying amounts. Examples of qualitative factors assessed include our share price, financial performance compared to budgets, long-term financial plans, macroeconomic, industry and market conditions as well as the substantial excess of fair value over the carrying value of net assets from the annual impairment test performed in a prior year. Each relevant factor is assessed both individually and in the aggregate. IPRD is tested for impairment on an annual basis and more frequently if events occur or circumstances change that would indicate a potential reduction in the fair values of the assets below their carrying value. Impairment charges are recognized to the extent the carrying value of IPRD is determined to exceed its fair value. Finite-lived intangible assets are tested for impairment when facts or circumstances suggest that the carrying value of the asset may not be recoverable. If the carrying value exceeds the projected undiscounted pretax cash flows of the intangible asset, an impairment loss equal to the excess of the carrying value over the estimated fair value (discounted after-tax cash flows) is recognized. Restructuring Restructuring charges are recognized as a result of actions to streamline operations and reduce the number of facilities. Estimating the impact of restructuring plans, including future termination benefits and other exit costs requires judgment. Actual results could vary from these estimates. Contingencies Loss contingencies from legal proceedings and claims may occur from government investigations, shareholder lawsuits, product and environmental liability, contractual claims, tax and other matters. Accruals are recognized when it is probable that a liability will be incurred and the amount of loss can be reasonably estimated. Gain contingencies (including contingent proceeds related to the divestitures) are not recognized until realized. Legal fees are expensed as incurred. Advertising and Product Promotion Costs Advertising and product promotion costs are expensed as incurred. Advertising and product promotion costs are included in Marketing, selling and administrative expenses and were $672 million in 2018 , $740 million in 2017 and $789 million in 2016 . Foreign Currency Translation Foreign subsidiary earnings are translated into U.S. dollars using average exchange rates. The net assets of foreign subsidiaries are translated into U.S. dollars using current exchange rates. The U.S. dollar effects that arise from translating the net assets of these subsidiaries at changing rates are recognized in Other Comprehensive (Loss)/Income. Research and Development Research and development costs are expensed as incurred. Clinical study costs are accrued over the service periods specified in the contracts and adjusted as necessary based upon an ongoing review of the level of effort and costs actually incurred. Research and development costs are presented net of reimbursements from alliance partners. Upfront and contingent development milestone payments for asset acquisitions of investigational compounds are also included in research and development expense if there are no alternative future uses. Cash Flow Payments for licensing and asset acquisitions of investigational compounds are included in operating activities as well as out-licensing proceeds. Payments for the acquisition of an ownership interest in a legal entity, including acquisitions that do not meet the accounting definition of a business are included in investing activities, as well as divestiture proceeds, royalties and other consideration received subsequent to the related sale of the asset or business. Other adjustments reflected in operating activities include divestiture gains and losses and related royalties, asset acquisition charges, gains and losses on equity investments and gains and losses on debt redemption. Recently Adopted Accounting Standards Revenue from Contracts with Customers Amended guidance for revenue recognition was adopted in the first quarter of 2018 using the modified retrospective method with the cumulative effect of the change recognized in Retained earnings. The new guidance, referred to as ASC 606, requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers and replaces most of the existing revenue recognition standards in U.S. GAAP. A five-step model is utilized to achieve the core principle: (1) identify the customer contract; (2) identify the contract’s performance obligation; (3) determine the transaction price; (4) allocate the transaction price to the performance obligation; and (5) recognize revenue when or as a performance obligation is satisfied. The timing of recognizing revenue for typical net product sales to our customers did not significantly change. However, transaction prices are no longer required to be fixed or determinable and certain variable consideration might be recognized prior to the occurrence or resolution of the contingent event. As a result, certain revenue previously deferred under the prior standard because the transaction price was not fixed or determinable is now accounted for as variable consideration and might be recognized earlier provided such terms are sufficient to reliably estimate the ultimate price expected to be realized. Estimated future royalties and contingent fees related to certain arrangements are now recognized prior to the third party sale or event occurring to the extent it is probable that a significant reversal in the amount of estimated cumulative revenue will not occur. The new guidance pertaining to the separation of licensing rights and related fee recognition did not significantly change the timing of recognizing revenue in our existing alliance arrangements that are currently generating revenue. The timing of royalties, sales-based milestones and other forms of contingent consideration resulting from the divestiture of businesses as well as royalties and sales-based milestones from licensing arrangements did not change. The cumulative effect of the accounting change resulted in recognizing contract assets of $214 million and a $168 million increase in Retained earnings net of tax. The cumulative effect was primarily attributed to royalties and licensing rights reacquired by alliance partners that are expected to be received in the future and are not eligible for the licensing exclusion. As a result of the new guidance and cumulative effect adjustment, revenue was approximately $197 million lower in 2018, compared to what would have been reported under the previous guidance. Refer to “—Note 2 . Revenue” for further information. Gains and Losses from the Derecognition of Nonfinancial Assets Amended guidance for gains and losses from the derecognition of nonfinancial assets (ASC 610) was adopted in the first quarter of 2018 using the modified retrospective method. The amendments clarify the scope of asset derecognition guidance, add guidance for partial sales of nonfinancial assets and clarify recognizing gains and losses from the transfer of nonfinancial assets in contracts with noncustomers. Certain transactions such as the sale or transfer of product rights that do not constitute a business will require accounting similar to ASC 606 including the potential recognition of variable consideration. The amended guidance may result in earlier recognition of variable consideration depending on the facts and circumstances of each transaction. The cumulative effect of the accounting change resulted in recognizing contract assets of $167 million and a $130 million increase in Retained earnings net of tax. The cumulative effect was primarily attributed to royalties and termination fees for licensing rights reacquired by third parties that are expected to be received in the future and are not eligible for the licensing exclusion. As a result of the new guidance and cumulative effect adjustment, Other income (net) was approximately $140 million lower in 2018, compared to what would have been reported under the previous guidance. Presentation of Net Periodic Pension and Postretirement Benefits Amended guidance requiring all net periodic benefit components for defined benefit pension and other postretirement plans other than service costs to be recorded outside of income from operations (other income) was adopted in the first quarter of 2018 on a retrospective basis. Cost of products sold; Marketing, selling and administrative; and Research and development expenses increased in the aggregate with a corresponding offset in Other income (net). As adjusted amounts upon adoption of the new guidance are as follows: Year Ended December 31, 2017 2016 Dollars in Millions As Reported As Adjusted As Reported As Adjusted Cost of products sold $ 6,066 $ 6,094 $ 4,946 $ 4,969 Marketing, selling and administrative 4,687 4,751 4,911 4,979 Research and development 6,411 6,482 4,940 5,012 Other income (net) (1,519 ) (1,682 ) (1,285 ) (1,448 ) Definition of a Business Amended guidance that revises the definition of a business was adopted prospectively in the first quarter of 2018. The amendments provide an initial screen that when substantially all of the fair value of the gross assets acquired or disposed of is concentrated in a single identifiable asset or a group of similar identifiable assets, an integrated set of assets and activities would not represent a business. If the screen is not met, the set must include an input and a substantive process that together significantly contribute to the ability to create outputs for the set to represent a business. The amendment also narrows the definition of the term “output” and requires the transfer of an organized work force when outputs do not exist. The amended guidance may result in more transactions being accounted for as assets in the future with the impact to our results of operations dependent on the individual facts and circumstances of each transaction. Recognition and Measurement of Financial Assets and Liabilities Amended guidance for the recognition, measurement, presentation and disclosures of financial instruments was adopted using the modified retrospective method in the first quarter of 2018. The new guidance requires that fair value adjustments for equity investments with readily determinable fair values be reported through earnings. The new guidance also requires a qualitative impairment assessment for equity investments without a readily determinable fair value based upon observable price changes and a charge through earnings if an impairment exists. The cumulative effect of the accounting change resulted in a $36 million reduction to Other Comprehensive (Loss)/Income and a corresponding $34 million increase to Retained earnings, net of tax. Refer to “—Note 5 . Other Income (Net)” for further information and the impact on the results of operations. Accounting for Hedging Activities Amended guidance for derivatives and hedging was adopted using the modified retrospective method in the first quarter of 2018. The amended guidance revises and expands items eligible for hedge accounting, simplifies hedge effectiveness testing and changes the timing of recognition and presentation for certain hedged items. Certain disclosure requirements were also modified for hedging activities on a prospective basis. The adoption of the amended standard did not have a material impact on the Company’s results of operations. Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income Amended guidance for the reclassification of certain tax effects from accumulated other comprehensive income was adopted prospectively in the fourth quarter of 2018. The new guidance permits the reclassification of the income tax effect on amounts recorded within accumulated other comprehensive income impacted by the Tax Cuts and Jobs Act into Retained earnings. The Company recorded a cumulative effect adjustment to increase Accumulated other comprehensive loss by $283 million with a corresponding increase to Retained earnings. Collaborative Arrangements Amended guidance clarifying the interaction between ASC 606, Revenue from Contracts with Customers , and ASC 808, Collaborative Arrangements , was adopted retrospectively to the first quarter of 2018. The amended guidance clarifies when certain transactions between collaborative arrangement participants should be accounted for and presented as revenue under ASC 606. The adoption of the amended guidance did not have an impact on the Company’s results of operations. Recently Issued Accounting Standards Not Yet Adopted Leases In February 2016, the FASB issued amended guidance on lease accounting. The amended guidance requires the recognition of a right-of-use asset and a lease liability, initially measured at the present value of future lease payments for leases with a term longer than 12 months. The amended guidance will be adopted on January 1, 2019, on a modified retrospective approach. The Company's assessment of the amended guidance is substantially complete, including our implementation of a leasing software system procured from a third party vendor, our gathering of lease information data, our assessment of the reasonable certainty of exercising renewal and termination options, and our evaluation of changes and enhancements to processes and internal controls. Based on our assessment, we intend to elect the package of practical expedients on adoption, apply the short-term lease recognition exemption for leases with terms of 12 months or less that do not include an option to purchase the underlying asset that we are reasonably certain to exercise, and apply a portfolio approach to discount our real property lease liabilities using the Company's incremental borrowing rate, as most real property leases do not provide an implicit rate. Lease terms vary based on the nature of operations and the market dynamics in each country; however, all leased facilities are classified as operating leases with remaining lease terms between 1 and 20 years, and comprise approximately 90% of our total lease obligation, the discounted value of which is approximately $600 million as of December 31, 2018. The amended guidance is not expected to materially impact the Company’s results of operations other than the recognition of the right-of-use asset and lease liability. Sublease income is not material to the Company's results of operations. The cumulative effect of the accounting change is not expected to be material to the Company's results of operations. Financial Instruments - Measurement of Credit Losses In June 2016, the FASB issued amended guidance for the measurement of credit losses on financial instruments. Entities will be required to use a forward-looking estimated loss model. Available-for-sale debt security credit losses will be recognized as allowances rather than a reduction in amortized cost. The guidance is effective January 1, 2020 with early adoption permitted in 2019 on a modified retrospective approach. The amended guidance is not expected to materially impact the Company’s results of operations. Goodwill Impairment Testing In January 2017, the FASB issued amended guidance that simplifies the recognition and measurement of a goodwill impairment loss by eliminating Step 2 of the quantitative impairment test. As a result, impairment charges will be required for the amount by which the reporting units carrying amount exceeds its fair value up to the amount of its allocated goodwill. The guidance is effective on a prospective basis on January 1, 2020, with early adoption permitted for interim or annual goodwill impairment tests performed after January 1, 2017. The amended guidance is not expected to materially impact the Company’s results of operations.

REVENUE REVENUE

REVENUE REVENUE	12 Months Ended
	Dec. 31, 2018
Revenue from Contract with Customer [Abstract]
Revenue [Text Block]	REVENUE The following table summarizes the disaggregation of revenue by nature: Year Ended December 31, Dollars in Millions 2018 2017 2016 Net product sales $ 21,581 $ 19,258 $ 17,702 Alliance revenues 647 962 1,252 Other revenues 333 556 473 Total Revenues $ 22,561 $ 20,776 $ 19,427 Net product sales represent more than 90% of the Company’s total revenues for the years ended December 31, 2018, 2017 and 2016. Products are sold principally to wholesalers or distributors and to a lesser extent, directly to retailers, hospitals, clinics, government agencies and pharmacies. Customer orders are generally fulfilled within a few days of receipt resulting in minimal order backlog. Contractual performance obligations are usually limited to transfer of control of the product to the customer. The transfer occurs either upon shipment or upon receipt of the product in certain non-U.S. countries after considering when the customer obtains legal title to the product and when the Company obtains a right of payment. At these points, customers are able to direct the use of and obtain substantially all of the remaining benefits of the product. Gross revenue to the three largest pharmaceutical wholesalers in the U.S. as a percentage of global gross revenues were as follows: 2018 2017 2016 McKesson Corporation 25 % 24 % 22 % AmerisourceBergen Corporation 20 % 18 % 18 % Cardinal Health, Inc. 17 % 15 % 14 % Wholesalers are initially invoiced at contractual list prices. Payment terms are typically 30 to 90 days based on customary practices in each country with the exception of certain biologic products in the U.S., including Opdivo , Yervoy and Empliciti (90 days to 120 days). Revenue is reduced from wholesaler list price at the time of recognition for expected charge-backs, discounts, rebates, sales allowances and product returns, which are referred to as GTN adjustments. These reductions are attributed to various commercial arrangements, managed healthcare organizations and government programs such as Medicare, Medicaid and the 340B Drug Pricing Program containing various pricing implications such as mandatory discounts, pricing protection below wholesaler list price or other discounts when Medicare Part D beneficiaries are in the coverage gap. In addition, non-U.S. government programs include different pricing schemes such as cost caps, volume discounts, outcome-based pricing and pricing claw-backs determined on sales of individual companies or an aggregation of companies participating in a specific market. Charge-backs and cash discounts are reflected as a reduction to receivables and settled through the issuance of credits to the customer, typically within one month. All other rebates, discounts and adjustments, including Medicaid and Medicare, are reflected as a liability and settled through cash payments to the customer, typically within various time periods ranging from a few months to one year. Significant judgment is required in estimating GTN adjustments considering legal interpretations of applicable laws and regulations, historical experience, payer channel mix, current contract prices under applicable programs, unbilled claims, processing time lags and inventory levels in the distribution channel. The following table summarizes GTN adjustments: Year Ended December 31, Dollars in Millions 2018 2017 2016 Gross product sales $ 30,174 $ 25,499 $ 22,364 GTN adjustments (a) Charge-backs and cash discounts (2,735 ) (2,084 ) (1,582 ) Medicaid and Medicare rebates (3,225 ) (2,086 ) (1,382 ) Other rebates, returns, discounts and adjustments (2,633 ) (2,071 ) (1,698 ) Total GTN adjustments (8,593 ) (6,241 ) (4,662 ) Net product sales $ 21,581 $ 19,258 $ 17,702 (a) Includes adjustments for provisions for product sales made in prior periods resulting from changes in estimates of $96 million , $71 million and $155 million for the years ended December 31, 2018, 2017 and 2016, respectively. Alliance and other revenues consist primarily of amounts related to collaborations and out-licensing arrangements. Each of these arrangements are evaluated for whether they represent contracts that are within the scope of the revenue recognition guidance in their entirety or contain aspects that are within the scope of the guidance, either directly or by reference based upon the application of the guidance related to the derecognition of nonfinancial assets (ASC 610). Performance obligations are identified and separated when the other party can benefit directly from the rights, goods or services either on their own or together with other readily available resources and when the rights, goods or services are not highly interdependent or interrelated. Transaction prices for these arrangements may include fixed up-front amounts as well as variable consideration such as contingent development and regulatory milestones, sales-based milestones and royalties. The most likely amount method is used to estimate contingent development, regulatory and sales-based milestones because the ultimate outcomes are binary in nature. The expected value method is used to estimate royalties because a broad range of potential outcomes exist, except for instances in which such royalties relate to a license. Variable consideration is included in the transaction price only to the extent a significant reversal in the amount of cumulative revenue recognized is not probable of occurring when the uncertainty associated with the variable consideration is subsequently resolved. Significant judgment is required in estimating the amount of variable consideration to recognize when assessing factors outside of BMS’s influence such as likelihood of regulatory success, limited availability of third party information, expected duration of time until resolution, lack of relevant past experience, historical practice of offering fee concessions and a large number and broad range of possible amounts. To the extent arrangements include multiple performance obligations that are separable, the transaction price assigned to each distinct performance obligation is reflective of the relative stand-alone selling price and recognized at a point in time upon the transfer of control. Three types of out-licensing arrangements are typically utilized: (1) arrangements when we out-license intellectual property to another party and have no further performance obligations; (2) arrangements that include a license and an additional performance obligation to supply product upon the request of the third party; and (3) collaboration arrangements, which include transferring a license to a third party to jointly develop and commercialize a product. Most out-licensing arrangements consist of a single performance obligation that is satisfied upon execution of the agreement when the development and commercialization rights are transferred to a third party. Up-front fees are recognized immediately and included in Other income (net). Although contingent development and regulatory milestone amounts are assessed each period for the likelihood of achievement, they are typically constrained and recognized when the uncertainty is subsequently resolved for the full amount of the milestone and included in Other income (net). Sales-based milestones and royalties are recognized when the milestone is achieved or the subsequent sales occur. Sales-based milestones are included in Other income (net) and royalties are included in Alliance and other revenue. Certain out-licensing arrangements may also include contingent performance obligations to supply commercial product to the third party upon its request. The license and supply obligations are accounted for as separate performance obligations as they are considered distinct because the third party can benefit from the license either on its own or together with other supply resources readily available to it and the obligations are separately identifiable from other obligations in the contract in accordance with the revenue recognition guidance. After considering the standalone selling prices in these situations, up-front fees, contingent development and regulatory milestone amounts and sales-based milestone and royalties are allocated to the license and recognized in the manner described above. Consideration for the supply obligation is usually based upon stipulated cost-plus margin contractual terms which represent a standalone selling price. The supply consideration is recognized at a point in time upon transfer of control of the product to the third party and included in Alliance and other revenue. The above fee allocation between the license and the supply represents the amount of consideration that the Company expects to be entitled to for the satisfaction of the separate performance obligations. Although collaboration arrangements are unique in nature, both parties are active participants in the operating activities and are exposed to significant risks and rewards depending on the commercial success of the activities. Performance obligations inherent in these arrangements may include the transfer of certain development or commercialization rights, ongoing development and commercialization services and product supply obligations. Except for certain product supply obligations which are considered distinct and accounted for as separate performance obligations similar to the manner discussed above, all other performance obligations are not considered distinct and are combined into a single performance obligation since the transferred rights are highly integrated and interrelated to our obligation to jointly develop and commercialize the product with the third party. As a result, up-front fees are recognized ratably over time throughout the expected period of the collaboration activities and included in Other income (net) as the license is combined with other development and commercialization obligations. Contingent development and regulatory milestones that are no longer constrained are recognized in a similar manner on a prospective basis. Royalties and profit sharing are recognized when the underlying sales and profits occur and are included in Alliance and other revenue. Refer to “—Note 3 . Alliances” for further information. The following table summarizes the disaggregation of revenue by product and region: Year Ended December 31, Dollars in Millions 2018 2017 2016 Prioritized Brands Opdivo $ 6,735 $ 4,948 $ 3,774 Eliquis 6,438 4,872 3,343 Orencia 2,710 2,479 2,265 Sprycel 2,000 2,005 1,824 Yervoy 1,330 1,244 1,053 Empliciti 247 231 150 Established Brands Baraclude 744 1,052 1,192 Reyataz Franchise 427 698 912 Sustiva Franchise 283 729 1,065 Hepatitis C Franchise 17 406 1,578 Other Brands 1,630 2,112 2,271 Total Revenues $ 22,561 $ 20,776 $ 19,427 United States $ 12,586 $ 11,358 $ 10,720 Europe 5,658 4,988 4,215 Rest of World 3,733 3,877 3,964 Other (a) 584 553 528 Total Revenues $ 22,561 $ 20,776 $ 19,427 (a) Other revenues included royalties and alliance-related revenues for products not sold by our regional commercial organizations. The following table summarizes contract assets as of December 31, 2018 and January 1, 2018: Dollars in Millions December 31, 2018 January 1, 2018 Prepaid expenses and other $ 35 $ 349 Other assets 19 32 Total Contract Assets $ 54 $ 381 Contract assets are primarily estimated future royalties and termination fees not eligible for the licensing exclusion and therefore recognized upon the adoption of ASC 606 and ASC 610. Contract assets are reduced and receivables are increased in the period the underlying sales occur. Contingent development and regulatory milestones from out-licensing arrangements of $1.3 billion were constrained and not recognized after considering the likelihood of a significant reversal of cumulative amount of revenue occurring. Cumulative catch-up adjustments to revenue affecting contract assets or contract liabilities were not material during the year ended December 31, 2018. Revenue recognized from performance obligation satisfied in prior periods was $495 million for the year ended December 31, 2018, consisting primarily of royalties for out-licensing arrangements and revised estimates for GTN adjustments related to prior period sales. Sales commissions and other incremental costs of obtaining customer contracts are expensed as incurred as the amortization periods would be less than one year.

ALLIANCES

ALLIANCES	12 Months Ended
	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Alliances[Text Block]	ALLIANCES BMS enters into collaboration arrangements with third parties for the development and commercialization of certain products. Although each of these arrangements is unique in nature, both parties are active participants in the operating activities of the collaboration and exposed to significant risks and rewards depending on the commercial success of the activities. BMS may either in-license intellectual property owned by the other party or out-license its intellectual property to the other party. These arrangements also typically include research, development, manufacturing, and/or commercial activities and can cover a single investigational compound or commercial product or multiple compounds and/or products in various life cycle stages. The rights and obligations of the parties can be global or limited to geographic regions. We refer to these collaborations as alliances and our partners as alliance partners. The most common activities between BMS and its alliance partners are presented in results of operations as follows: • When BMS is the principal in the end customer sale, 100% of product sales are included in Net product sales. When BMS's alliance partner is the principal in the end customer sale, BMS's contractual share of the third-party sales and/or royalty income are included in Alliance revenues as the sale of commercial products are considered part of BMS's ongoing major or central operations. Refer to “—Note 2 . Revenue” for information regarding recognition criteria. • Amounts payable to BMS by alliance partners (who are the principal in the end customer sale) for supply of commercial products are included in Alliance revenues as the sale of commercial products are considered part of BMS's ongoing major or central operations. • Profit sharing, royalties and other sales-based fees payable by BMS to alliance partners are included in Cost of products sold as incurred. • Cost reimbursements between the parties are recognized as incurred and included in Cost of products sold; Marketing, selling and administrative expenses; or Research and development expenses, based on the underlying nature of the related activities subject to reimbursement. • Upfront and contingent development and approval milestones payable to BMS by alliance partners for investigational compounds and commercial products are deferred and amortized over the expected period of BMS's development and co-promotion obligation through the market exclusivity period or the periods in which the related compounds or products are expected to contribute to future cash flows. The amortization is presented consistent with the nature of the payment under the arrangement. For example, amounts received for investigational compounds are presented in Other income (net) as the activities being performed at that time are not related to the sale of commercial products included in BMS’s ongoing major or central operations; amounts received for commercial products are presented in alliance revenue as the sale of commercial products are considered part of BMS’s ongoing major or central operations. • Upfront and contingent approval milestones payable by BMS to alliance partners for commercial products are capitalized and amortized over the shorter of the contractual term or the periods in which the related products are expected to contribute to future cash flows. The amortization is included in Cost of products sold. • Upfront and contingent milestones payable by BMS to alliance partners prior to regulatory approval are expensed as incurred and included in Research and development expense. • Royalties and other contingent consideration payable to BMS by alliance partners related to the divestiture of such businesses are included in Other income (net) when earned. • All payments between BMS and its alliance partners are presented in Cash Flows From Operating Activities, except as otherwise described below. Selected financial information pertaining to our alliances was as follows, including net product sales when BMS is the principal in the third-party customer sale for products subject to the alliance. Expenses summarized below do not include all amounts attributed to the activities for the products in the alliance, but only the payments between the alliance partners or the related amortization if the payments were deferred or capitalized. Certain prior period amounts included below were revised to exclude amounts for arrangements that no longer meet the criteria for collaboration arrangements. Year Ended December 31, Dollars in Millions 2018 2017 2016 Revenues from alliances: Net product sales $ 8,359 $ 6,917 $ 5,530 Alliance revenues 647 962 1,252 Total Revenues $ 9,006 $ 7,879 $ 6,782 Payments to/(from) alliance partners: Cost of products sold $ 3,439 $ 2,718 $ 2,126 Marketing, selling and administrative (104 ) (62 ) (30 ) Research and development 1,044 (28 ) (9 ) Other income (net) (67 ) (46 ) (42 ) Selected Alliance Balance Sheet Information: December 31, Dollars in Millions 2018 2017 Receivables – from alliance partners $ 395 $ 322 Accounts payable – to alliance partners 904 875 Deferred income from alliances (a) 491 467 (a) Includes unamortized upfront and milestone payments. Specific information pertaining to each of our significant alliances is discussed below, including their nature and purpose; the significant rights and obligations of the parties; specific accounting policy elections; and the income statement classification of and amounts attributable to payments between the parties. Pfizer BMS and Pfizer jointly develop and commercialize Eliquis , an anticoagulant discovered by BMS. Pfizer funds between 50% and 60% of all development costs depending on the study. Profits and losses are shared equally on a global basis except in certain countries where Pfizer commercializes Eliquis and pays BMS a sales-based fee. Co-exclusive license rights were granted to Pfizer in exchange for an upfront payment and potential milestone payments. Both parties assumed certain obligations to actively participate in a joint executive committee and various other operating committees and have joint responsibilities for the research, development, distribution, sales and marketing activities of the alliance using resources in their own infrastructures. BMS and Pfizer manufacture the product in the alliance and BMS is the principal in the end customer product sales in the U.S., significant countries in Europe, as well as Canada, Australia, China, Japan and South Korea. In 2015, BMS transferred full commercialization rights to Pfizer in certain smaller countries in order to simplify operations. In the transferred countries, BMS supplies the product to Pfizer at cost plus a percentage of the net sales price to end-customers which is recorded in full upon transfer of control of the product to Pfizer. The Company did not allocate consideration to the rights transferred to Pfizer as such rights were not sold separately by BMS or any other party, nor could Pfizer receive any benefit for the delivered rights without the fulfillment of other ongoing obligations by BMS under the alliance agreement. As such, the global alliance was treated as a single unit of accounting and upfront proceeds and any subsequent contingent milestone proceeds are amortized over the expected period of BMS's co-promotion obligation through the market exclusivity period. BMS received $884 million in non-refundable upfront, milestone and other licensing payments related to Eliquis through December 31, 2018 . Amortization of the Eliquis deferred income is included in Other income (net) as Eliquis was not a commercial product at the commencement of the alliance. Summarized financial information related to this alliance was as follows: Year Ended December 31, Dollars in Millions 2018 2017 2016 Revenues from Pfizer alliance: Net product sales $ 6,329 $ 4,808 $ 3,306 Alliance revenues 109 64 37 Total Revenues $ 6,438 $ 4,872 $ 3,343 Payments to/(from) Pfizer: Cost of products sold – Profit sharing $ 3,078 $ 2,314 $ 1,595 Other income (net) – Amortization of deferred income (55 ) (55 ) (55 ) Selected Alliance Balance Sheet Information: December 31, Dollars in Millions 2018 2017 Receivables $ 220 $ 193 Accounts payable 786 625 Deferred income $ 410 $ 466 Otsuka BMS and Otsuka co-promote Sprycel in the U.S. and the EU. Both parties actively participate in various governance committees, however, BMS has control over the decision making. BMS is responsible for the development and manufacture of the product and is also the principal in the end customer product sales. A fee is paid to Otsuka based on net sales levels in the Oncology Territory (U.S., Japan and the EU) that equates to $294 million on the first $1 billion of annual net sales plus 1% of net sales in excess of $1 billion . Summarized financial information related to this alliance was as follows: Year Ended December 31, Dollars in Millions 2018 2017 2016 Revenues from Otsuka alliances: Net product sales – Oncology territory $ 1,705 $ 1,699 $ 1,544 Payments to Otsuka: Cost of products sold – Oncology fee $ 297 $ 299 $ 304 BMS also had a worldwide commercialization agreement with Otsuka, to co-develop and co-promote Abilify* . The U.S. portion of the agreement expired in April 2015 and the EU portion expired in June 2014. In other countries where BMS had the exclusive right to sell Abilify* , expiration occurred on a country-by-country basis with the last expiration in Canada in January 2018. Ono BMS and Ono jointly develop and commercialize Opdivo , Yervoy and several BMS investigational compounds in Japan, South Korea and Taiwan. BMS is responsible for supply of the products. Profits, losses and development costs are shared equally for all combination therapies involving compounds of both parties. Otherwise, sharing is 80% and 20% for activities involving only one of the party’s compounds. BMS and Ono also jointly develop and commercialize Orencia in Japan. BMS is responsible for the order fulfillment and distribution of the intravenous formulation and Ono is responsible for the subcutaneous formulation. Both formulations are jointly promoted by both parties with assigned customer accounts and BMS is responsible for the product supply. A co-promotion fee of 60% is paid when a sale is made to the other party’s assigned customer. In 2017, Ono granted BMS an exclusive license for the development and commercialization of ONO-4578, Ono’s Prostaglandin E2 receptor 4 antagonist. BMS acquired worldwide rights except in Japan, South Korea, and Taiwan where it was added to the existing collaboration and in China and ASEAN countries where Ono retained exclusive rights. BMS paid $40 million to Ono, which was included in Research and development expense in 2017. Ono is eligible to receive subsequent clinical, regulatory and sales-based milestone payments of up to $480 million and royalties in countries where BMS has exclusive licensing rights. In 2018, BMS provided Ono with a right to accept NKTR-214 into their alliance upon completion of a Phase I clinical study of Opdivo and NKTR-214 in the Ono Territory. If the right is exercised, Ono will partially reimburse BMS for development costs incurred with the study and share in certain future development costs, contingent milestone payments, profits and losses under the collaboration with Nektar. Summarized financial information related to this alliance was as follows: Year Ended December 31, Dollars in Millions 2018 2017 2016 Revenues from Ono alliances: Net product sales $ 165 $ 145 $ 147 Alliance revenues 294 268 280 Total Revenues $ 459 $ 413 $ 427 BMS is the principal in the end customer product sales and has the exclusive right to develop, manufacture and commercialize Opdivo worldwide except in Japan, South Korea and Taiwan. Ono is entitled to receive royalties of 4% in North America and 15% in all territories excluding the three countries listed above, subject to customary adjustments. Gilead BMS and Gilead operate a joint venture in Europe to develop and commercialize a combination product named Atripla*, which combines BMS's Sustiva with Gilead's Truvada*. The joint venture is consolidated by Gilead, who is the principal in end customer product sales. BMS receives a percentage of end customer sales which is recorded in Alliance revenues. The joint venture will continue until either party terminates the arrangement or the last patent expires that allows market exclusivity to Atripla* . Prior to 2018, BMS and Gilead operated a joint venture in the U.S. and Canada for Atripla* , which was terminated following the launch of a generic version of Sustiva by a third-party in the U.S. As a result, deferred income and alliance receivables attributed to Sustiva product held by the joint venture at December 31, 2017 was reduced by $438 million to reflect the post-termination selling price. BMS is entitled to a fee equal to 55% of Atripla* U.S. net sales multiplied by the ratio of the difference in the average net selling prices of Atripla* and Truvada* to the Atripla* average net selling price in 2018. The fee is reduced to 35% in 2019 and 15% in 2020, of Atripla* U.S. net sales multiplied by the ratio described above. BMS supplies Sustiva at cost plus a markup to Gilead during this three-year period but may terminate the supply agreement after a notice period. Summarized financial information related to this alliance was as follows: Year Ended December 31, Dollars in Millions 2018 2017 2016 Revenues from Gilead alliances: Alliance revenues $ 253 $ 623 $ 934 Equity in net loss of affiliates $ 2 $ 13 $ 12 Nektar In 2018, BMS and Nektar commenced a worldwide license and collaboration for the development and commercialization of NKTR-214, Nektar's investigational immuno-stimulatory therapy designed to selectively expand specific cancer-fighting T cells and natural killer cells directly in the tumor micro-environment. The Opdivo and NKTR-214 combination therapy is currently in Phase II clinical studies for multiple cancer indications and in Phase III clinical studies for melanoma and RCC. A joint development plan agreed by the parties contemplates development in various indications and tumor types with each party responsible for the supply of their own product. BMS's share of the development costs associated with therapies comprising a BMS medicine used in combination with NKTR-214 is 67.5% , subject to certain cost caps for Nektar. The parties will also jointly commercialize the therapies, subject to regulatory approval. BMS's share of global NKTR-214 profits and losses will be 35% subject to certain annual loss caps for Nektar. BMS paid Nektar $1.85 billion for the rights discussed above and 8.3 million shares of Nektar common stock representing a 4.8% ownership interest. BMS's equity ownership is subject to certain lock-up, standstill and voting provisions for a five -year period. The amount of the up-front payment allocated to the equity investment was $800 million after considering Nektar's stock price on the date of closing and current limitations on trading the securities. The remaining $1.05 billion of the up-front payment was allocated to the rights discussed above and included in Research and development expense in the second quarter of 2018. BMS will also pay up to $1.8 billion upon the achievement of contingent development, regulatory and sales-based milestones over the life of the alliance period. Research and development expense payable under this agreement with Nektar was $59 million for the year ended December 31, 2018. AbbVie BMS and AbbVie jointly develop and commercialize Empliciti, a humanized monoclonal antibody for the treatment of multiple myeloma. Both parties participate in development and U.S. commercialization committees in which BMS has final decision making authority. AbbVie funds 20% of global development costs and BMS is solely responsible for supply, distribution and sales and marketing activities and is the principal in the end customer product sales. AbbVie shares 30% of all profits and losses in the U.S. and is paid tiered royalties outside of the U.S. AbbVie is also entitled to receive an additional $100 million if certain regulatory events occur and $200 million if certain sales thresholds are achieved. The agreement may be terminated immediately by BMS or by either party for material breaches (subsequent to a notice period). Summarized financial information related to this alliance was as follows: Year Ended December 31, Dollars in Millions 2018 2017 2016 Revenues from AbbVie alliance: Net product sales $ 162 $ 150 $ 132 Payments to AbbVie: Cost of products sold – Profit sharing $ 44 $ 41 $ 34

ACQUISITIONS, DIVESTITURES AND

ACQUISITIONS, DIVESTITURES AND LICENSING ARRANGEMENTS	12 Months Ended
	Dec. 31, 2018
Acquisitions and Divestitures [Abstract]
Acquisitions and other divestitures [Text Block]	ACQUISITIONS, DIVESTITURES, LICENSING AND OTHER ARRANGEMENTS Acquisitions Acquisitions are evaluated to determine whether it is a business, an asset or a group of assets. The following transactions were accounted for as asset acquisitions since they were determined not to be a business as that term is defined in ASC 805 primarily because no significant processes were acquired. As a result, the amounts allocated to the lead investigational compounds were expensed and not capitalized. Consideration for each transaction upon execution for the last 3 years was allocated as follows: Dollars in Millions Year Upfront Payment R&D Expense Deferred Tax Assets (a) Contingent Consideration IFM (b) 2017 $ 325 $ 311 $ 14 $ 2,020 Cormorant 2016 35 35 — 485 Padlock 2016 150 139 11 453 (a) Relates to net operating loss and tax credit carryforwards. (b) Includes $25 million for certain negotiation rights to collaborate, license or acquire an NLRP3 antagonist program from a newly formed entity established by the former shareholders of IFM. IFM In 2017, BMS acquired all of the outstanding shares of IFM, a private biotechnology company focused on developing therapies that modulate novel targets in the innate immune system to treat cancer, autoimmunity and inflammatory diseases. The acquisition provided BMS with full rights to IFM's preclinical STING and NLRP3 agonist programs focused on enhancing the innate immune response for treating cancer. Contingent consideration includes development, regulatory and sales-based milestone payments, of which $25 million was included in Research and development expense in 2018, following the commencement of a Phase I clinical study. BMS may pay up to $555 million in additional contingent milestones for any subsequent products selected from IFM's preclinical STING and NLRP3 agonist programs which is not included in the contingent consideration amount in the table above. Cormorant In 2016, BMS acquired all of the outstanding shares of Cormorant, a private pharmaceutical company focused on developing therapies for cancer and rare diseases. The acquisition provided BMS with full rights to Cormorant's lead candidate HuMax-IL8, a Phase I/II monoclonal antibody that represents a potentially complementary IO mechanism of action to T-cell directed antibodies and co-stimulatory molecules. Contingent consideration includes development and regulatory milestone payments, of which $60 million was included in Research and development expense in 2018, upon conclusion of the 18-month reversion option period. Padlock In 2016, BMS acquired all of the outstanding shares of Padlock, a private biotechnology company dedicated to creating new medicines to treat destructive autoimmune diseases. The acquisition provided BMS with full rights to Padlock’s PAD inhibitor discovery program focused on the development of potentially transformational treatment approaches for patients with RA. Padlock’s PAD discovery program may have additional utility in treating systemic lupus erythematosus and other autoimmune diseases. Contingent consideration includes development and regulatory milestone payments. Cardioxyl In 2015, BMS acquired all of the outstanding shares of Cardioxyl, a private biotechnology company focused on the discovery and development of novel therapeutic agents for cardiovascular disease. The acquisition provided BMS with full rights to CXL-1427, a nitroxyl prodrug in Phase II development for acute decompensated heart failure. Contingent consideration includes development, regulatory and sales-based milestone payments, of which $100 million was included in Research and development expense in 2017 following the commencement of a Phase II clinical study. Flexus In 2015, BMS acquired all of the outstanding shares of Flexus, a private biotechnology company focused on the discovery and development of novel anti-cancer therapeutics. The acquisition provided BMS with full rights to F001287, a preclinical small molecule IDO1-inhibitor targeted immunotherapy. In addition, BMS acquired Flexus's IDO/TDO discovery program which includes its IDO-selective, IDO/TDO dual and TDO-selective compounds. Contingent consideration includes development and regulatory milestone payments of which $350 million and $100 million were included in Research and development expense in 2017 and 2016, respectively, following the commencement of Phase I, Phase II, and Phase III clinical studies. Divestitures The following table summarizes proceeds, gains and royalty income resulting from divestitures. Revenue and pretax earnings related to all divestitures and assets held-for-sale were not material in all periods presented (excluding divestiture gains). Proceeds (a) Divestiture Gains Royalty Income Dollars in Millions 2018 2017 2016 2018 2017 2016 2018 2017 2016 Diabetes Business $ 579 $ 405 $ 333 $ — $ (126 ) $ — $ (661 ) $ (329 ) $ (361 ) Erbitux* Business 216 218 252 — — — (145 ) (224 ) (246 ) Manufacturing Operations 160 — — — — — — — — Plavix* and Avapro* / Avalide* 80 — — — — — — — — Investigational HIV Business — — 387 — (11 ) (272 ) — — — OTC Business — — 317 — — (277 ) — — — Mature Brands and Other 212 28 28 (178 ) (24 ) (15 ) (8 ) (4 ) (11 ) $ 1,247 $ 651 $ 1,317 $ (178 ) $ (161 ) $ (564 ) $ (814 ) $ (557 ) $ (618 ) (a) Includes royalties received subsequent to the related sale of the asset or business. Diabetes Business In February 2014, BMS and AstraZeneca terminated their diabetes business alliance agreements and BMS sold to AstraZeneca substantially all of the diabetes business comprising the alliance. The divestiture included the shares of Amylin and the resulting transfer of its Ohio manufacturing facility; the intellectual property related to Onglyza* and Farxiga* (including BMS's interest in the out-licensing agreement for Onglyza* in Japan); and the purchase of BMS’s manufacturing facility located in Mount Vernon, Indiana in 2015. Consideration for the transaction included a $2.7 billion payment at closing; contingent regulatory and sales-based milestone payments of up to $1.4 billion (including $800 million related to approval milestones and $600 million related to sales-based milestones, payable in 2020); tiered royalty payments ranging from 10% to 25% based on net sales through 2025 and payments up to $225 million if and when certain assets are transferred to AstraZeneca. AstraZeneca will also pay BMS for any required product supply at a price approximating the product cost as well as negotiated transitional service fees. Consideration allocated to the development and supply agreements was amortized over the applicable service periods. Amortization of deferred income attributed to the development agreement ended in December 2016 and was $113 million in 2016 and included in Other income (net) as the sale of these services was not considered part of BMS’s ongoing major or central operations. Amortization of deferred income attributed to the supply agreement ended in December 2017 and was recorded in Alliance revenues. Revenues attributed to the supply agreement were included in Alliance revenues and were not material in 2018, 2017 and 2016. Royalties are presented in Other income (net) and were $457 million in 2018, $229 million in 2017 and $227 million in 2016. Contingent consideration of $100 million was received in 2017 resulting in an additional gain upon achievement of a regulatory approval milestone. In September 2015, BMS transferred a percentage of its future royalty rights on Amylin net product sales in the U.S. to CPPIB. The transferred rights represent approximately 70% of potential future royalties BMS is entitled to in 2019 to 2025. In exchange for the transfer, BMS received an additional tiered-based royalty on Amylin net product sales in the U.S. from CPPIB in 2016 through 2018. These royalties are presented in Other income (net) and were $45 million in 2018 , $100 million in 2017 and $134 million in 2016 . In November 2017, BMS transferred a percentage of its future royalty rights on a portion of Onglyza* and Farxiga* net product sales to Royalty Pharma. The transferred rights represent approximately 20% to 25% of potential future royalties BMS is entitled to for those products in 2020 to 2025. In exchange for the transfer, BMS will receive an additional tiered-based royalty on Onglyza* and Farxiga* net product sales from Royalty Pharma in 2018 and 2019. These royalties are presented in Other income (net) and were $159 million in 2018. Erbitux* Business BMS had a commercialization agreement with Lilly through Lilly’s subsidiary ImClone for the co-development and promotion of Erbitux * in the U.S., Canada and Japan. BMS was the principal in the end customer product sales in North America and paid Lilly a distribution fee for 39% of Erbitux * net sales in North America plus a share of certain royalties paid by Lilly. In October 2015, BMS transferred its rights to Erbitux* in North America to Lilly in exchange for tiered sales-based royalties through September 2018, which were included in Other income (net). Royalties earned were $145 million in 2018 , $207 million in 2017 and $227 million in 2016 . BMS transferred its co-commercialization rights in Japan to Merck KGaA in 2015 in exchange for sales-based royalties through 2032 which is included in Other income (net) when earned. Royalties earned were $17 million in 2017 and $19 million in 2016 . As a result of the adoption of ASC 610 in the first quarter of 2018, estimated future royalties resulting from the transfer of rights to Merck KGaA were recorded as a cumulative effect adjustment in Retained earnings. Subsequent changes in estimates will be recorded in Other income (net). Refer to “—Note 1 . Accounting Policies and Recently Issued Accounting Standards” for further details. Manufacturing Operations In 2017, BMS sold its small molecule active pharmaceutical ingredient manufacturing operations in Swords, Ireland to SK Biotek for approximately $165 million , subject to certain adjustments. Initial proceeds of $158 million were received in the first quarter of 2018. The transaction was accounted for as the sale of a business. The divestiture includes the transfer of the facility, the majority of employees at the site, inventories and certain third-party contract manufacturing obligations. The assets were reduced to their estimated relative fair value after considering the purchase price resulting in an impairment charge of $146 million that was included in Cost of products sold. SK Biotek will provide certain manufacturing services for BMS through 2022. Plavix* and Avapro* / Avalide* Sanofi reacquired BMS's co-development and co-commercialization agreements for Plavix* and Avapro* / Avalide* in 2013. Consideration for the transfer of rights included quarterly royalties through December 31, 2018 and a $200 million terminal payment received in 2018 of which $120 million was allocated to opt-out markets and $80 million was allocated to BMS's 49.9% interest in the Europe and Asia territory partnership. Royalties expected to be received in 2018 and the portion of terminal payment allocated to opt-out markets was reflected as a contract asset and cumulative effect adjustment upon adoption of ASC 610 in 2018 as BMS had fulfilled its performance obligation. The $80 million allocated to BMS's partnership interest was deferred as of December 31, 2018 and will be recognized in Other income (net) when transfer to Sanofi in 2019. Refer to “—Note 1 . Accounting Policies and Recently Issued Accounting Standards” for further details. Royalties earned from Sanofi in the territory covering the Americas and Australia and opt-out markets were presented in Alliance revenues and aggregated $26 million in 2018 , $200 million in 2017 and $195 million in 2016 . Royalties attributed to the territory covering Europe and Asia earned by the territory partnership and paid to BMS were included in equity in net income of affiliates and amounted to $96 million in 2018, $95 million in 2017 and $95 million in 2016. Investigational HIV Business In 2016, BMS sold its investigational HIV medicines business consisting of a number of R&D programs at different stages of discovery and development to ViiV Healthcare. BMS received $350 million and is also entitled to receive from ViiV Healthcare contingent development and regulatory milestone payments of up to $1.1 billion , sales-based milestone payments of up to $4.3 billion and future tiered royalties. BMS earned transitional fees of $10 million and $105 million for certain R&D and other services in 2017 and 2016, respectively. OTC Business In 2016, BMS sold to Reckitt an OTC business containing brands sold primarily in Mexico and Brazil for $317 million for a gain of $277 million , including the trademarks, inventory and certain other assets exclusively related to the products and a manufacturing facility located in Mexico primarily dedicated to the products. Mature Brands and Other Divestitures include several brands sold to Cheplapharm resulting in proceeds of $153 million and divestiture gains of $127 million in 2018. Assets Held-For-Sale In 2018, BMS agreed to sell its UPSA consumer health business for $1.6 billion . The transaction is expected to close in the second quarter of 2019 and will be accounted for as a sale of a business. The business was accounted for as held-for-sale as of December 31, 2018. Accordingly, assets of $479 million were reclassified to assets held-for-sale and included within prepaid expenses and other, including $79 million of receivables, $81 million of inventory, $187 million of property, plant and equipment and $127 million of goodwill. Additionally, liabilities of $152 million were reclassified to liabilities related to assets held-for-sale and included within accrued liabilities, including of $78 million of accrued liabilities, $35 million accounts payable, $25 million of deferred tax liabilities and $14 million of other liabilities at December 31, 2018. In 2017, BMS agreed to sell an R&D facility in Wallingford, Connecticut. The transaction closed in 2018 and was accounted for as a sale of an asset. The facility was accounted for as held-for-sale as of December 31, 2017 and reduced to its estimated relative fair value resulting in an impairment charge of $79 million that was included in Research and development expense. Licensing and Other Arrangements Promedior In 2015, BMS purchased a warrant that gives BMS the exclusive right to acquire Promedior, a biotechnology company whose lead asset, PRM-151, is being developed for the treatment of IPF and MF. The warrant is exercisable upon delivery of Phase II data following either of the IPF or MF Phase II clinical studies being directed by Promedior. The upfront payment allocated to the warrant was $84 million and included in Research and development expense in 2015. The remaining $66 million of the $150 million upfront payment was allocated to Promedior’s obligation to complete the Phase II studies which was amortized over the expected period of the Phase II studies. The allocation was determined using Level 3 inputs. In 2018, BMS notified Promedior that it would not exercise its warrant to purchase all outstanding shares of Promedior. Halozyme In 2017, BMS and Halozyme entered into a global collaboration and license agreement to develop subcutaneously administered BMS IO medicines using Halozyme's ENHANZE * drug-delivery technology. This technology may allow for more rapid delivery of large volume injectable medications through subcutaneous delivery. BMS paid $105 million to Halozyme for access to the technology which was included in Research and development expense. BMS designated multiple IO targets, including PD-1, to develop using the ENHANZE * technology and has an option to select additional targets within five years from the effective date up to a maximum of 11 targets. BMS may pay contingent development, regulatory and sales-based milestones up to $160 million if achieved for each of the nominated collaboration targets, additional milestone payments for combination products and future royalties on sales of products using the ENHANZE * technology. CytomX In 2017, BMS expanded its strategic collaboration with CytomX to discover novel therapies using CytomX’s proprietary Probody platform. As part of the original May 2014 collaboration to discover, develop and commercialize Probody therapeutics, BMS selected four oncology targets, including CTLA-4. Pursuant to the expanded agreement, CytomX granted BMS exclusive worldwide rights to develop and commercialize Probody therapeutics for up to eight additional targets. BMS paid CytomX $75 million for the rights to the initial four targets which was expensed as R&D prior to 2017. BMS paid $200 million to CytomX for access to the additional targets which was included in Research and development expense in 2017. BMS will also reimburse CytomX for certain research costs over the collaboration period, pay contingent development, regulatory and sales-based milestones up to $448 million if achieved for each collaboration target and future royalties. Biogen In 2017, BMS out-licensed to Biogen exclusive rights to develop and commercialize BMS-986168, an anti-eTau compound in development for Progressive Supranuclear Palsy. Biogen paid $300 million to BMS which was included in Other income (net). BMS is also entitled to contingent development, regulatory and sales-based milestone payments of up to $410 million if achieved and future royalties. BMS originally acquired the rights to this compound in 2014 through its acquisition of iPierian. Biogen assumed all of BMS’s remaining obligations to the former stockholders of iPierian. Roche In 2017, BMS out-licensed to Roche exclusive rights to develop and commercialize BMS-986089, an anti-myostatin adnectin in development for Duchenne Muscular Dystrophy. Roche paid $170 million to BMS which was included in Other income (net). BMS is also entitled to contingent development and regulatory milestone payments of up to $205 million if achieved and future royalties. Nitto Denko In 2016, BMS and Nitto Denko entered into an exclusive worldwide license agreement granting BMS the right to develop and commercialize Nitto Denko's investigational siRNA molecules targeting HSP47 in vitamin A containing formulations, which includes Nitto Denko's lead asset ND-L02-s0201, currently in Phase II study for the treatment of advanced liver fibrosis. BMS paid $100 million to Nitto Denko which was included in Research and development expense. BMS may pay contingent development, regulatory and sales-based milestones up to $898 million if achieved and future royalties. The agreement also grants BMS the option to receive exclusive licenses for HSP47 siRNAs in vitamin A containing formulations for the treatment of lung fibrosis and other organ fibrosis. F-Star In 2014, BMS acquired an exclusive option to purchase F-Star and its lead asset FS102, an anti-HER2 antibody fragment, in development for the treatment of breast and gastric cancer among a well-defined population of HER2-positive patients. In 2017, BMS discontinued development of FS102 and did not exercise its option, resulting in an IPRD charge of $75 million included in Research and development expense and attributed to noncontrolling interest.

OTHER INCOME (NET)

OTHER INCOME (NET)	12 Months Ended
	Dec. 31, 2018
Other Nonoperating Income (Expense) [Abstract]
Other Income and Other Expense Disclosure [Text Block]	OTHER INCOME (NET) Year Ended December 31, Dollars in Millions 2018 2017 2016 Interest expense $ 183 $ 196 $ 167 Investment income (173 ) (126 ) (97 ) Loss/(gain) on equity investments 512 (23 ) 37 Provision for restructuring 131 293 109 Litigation and other settlements 76 (487 ) 47 Equity in net income of affiliates (93 ) (75 ) (77 ) Divestiture gains (178 ) (164 ) (576 ) Royalties and licensing income (1,353 ) (1,351 ) (719 ) Transition and other service fees (12 ) (37 ) (238 ) Pension and postretirement (27 ) (1 ) (72 ) Intangible asset impairment 64 — 15 Loss on debt redemption — 109 — Other 20 (16 ) (44 ) Other income (net) $ (850 ) $ (1,682 ) $ (1,448 ) • Loss/(gain) on equity investments includes a fair value adjustment of $534 million related to the Company's equity investment in Nektar in 2018. • Litigation and other settlements include $481 million for BMS's share of a patent-infringement settlement related to Merck's PD-1 antibody Keytruda* in 2017. • Royalties and licensing income includes royalties resulting from business divestitures, intellectual property legal settlements and upfront licensing fees including $470 million from Biogen and Roche in 2017. • Transition and other service fees were primarily related to the divestiture of the diabetes and investigational HIV medicines businesses in 2016.

RESTRUCTURING

RESTRUCTURING	12 Months Ended
	Dec. 31, 2018
Restructuring Charges [Abstract]
Restructuring and Related Activities Disclosure [Text Block]	RESTRUCTURING In October 2016, the Company announced a restructuring plan to evolve and streamline its operating model and expects to incur charges in connection with employee workforce reductions and early site exits. The majority of charges are expected to be incurred through 2020, range between $1.5 billion to $2.0 billion , and consist of employee termination benefit costs, contract termination costs, accelerated depreciation, impairment charges and other site exit costs. Cash outlays in connection with these actions are expected to be approximately 40% to 50% of the total charges. Charges of approximately $1.1 billion have been recognized for these actions since the announcement including an impairment charge for a small molecule manufacturing operation in Swords, Ireland. Restructuring charges are recognized upon meeting certain criteria, including finalization of committed plans, reliable estimates and discussions with local works councils in certain markets. Other restructuring charges in addition to the above actions recognized prior were primarily related to specialty care transformation initiatives designed to create a more simplified organization across all functions and geographic markets. In addition, accelerated depreciation and other charges were incurred in connection with the expected early exits of a small molecule manufacturing site in Cruiserath, Ireland and a R&D facility in Wallingford, Connecticut. Refer to “—Note 4 . Acquisitions, Divestitures, Licensing and Other Arrangements” for further information. Employee workforce reductions were approximately 900 in 2018 , 1,900 in 2017 and 1,100 in 2016 . The following tables summarize the charges and activity related to the restructuring actions: Year Ended December 31, Dollars in Millions 2018 2017 2016 Employee termination costs $ 87 $ 267 $ 97 Other termination costs 44 26 12 Provision for restructuring 131 293 109 Accelerated depreciation 113 289 72 Asset impairments 16 241 13 Other shutdown costs 8 3 19 Total charges $ 268 $ 826 $ 213 Year Ended December 31, Dollars in Millions 2018 2017 2016 Cost of products sold $ 57 $ 149 $ 21 Marketing, selling and administrative 1 1 — Research and development 79 383 83 Other income (net) 131 293 109 Total charges $ 268 $ 826 $ 213 Year Ended December 31, Dollars in Millions 2018 2017 2016 Liability at January 1 $ 186 $ 114 $ 125 Charges 148 319 116 Change in estimates (17 ) (26 ) (7 ) Provision for restructuring 131 293 109 Foreign currency translation and other 1 18 — Payments (219 ) (239 ) (120 ) Liability at December 31 $ 99 $ 186 $ 114

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	INCOME TAXES The provision/(benefit) for income taxes consisted of: Year Ended December 31, Dollars in Millions 2018 2017 2016 Current: U.S. $ 485 $ 2,782 $ 1,144 Non-U.S. 450 364 468 Total Current 935 3,146 1,612 Deferred: U.S. 29 1,063 (101 ) Non-U.S. 57 (53 ) (103 ) Total Deferred 86 1,010 (204 ) Total Provision $ 1,021 $ 4,156 $ 1,408 Effective Tax Rate The reconciliation of the effective tax rate to the U.S. statutory Federal income tax rate was: % of Earnings Before Income Taxes Dollars in Millions 2018 2017 2016 Earnings before income taxes: U.S. $ 2,338 $ 2,280 $ 3,100 Non-U.S. 3,630 2,851 2,815 Total $ 5,968 $ 5,131 $ 5,915 U.S. statutory rate 1,253 21.0 % 1,796 35.0 % 2,070 35.0 % Deemed repatriation transition tax (56 ) (0.9 )% 2,611 50.9 % — — Deferred tax remeasurement — — 285 5.6 % — — Global intangible low taxed income (GILTI) 94 1.6 % — — — — Foreign tax effect of certain operations in Ireland, Puerto Rico and Switzerland (202 ) (3.4 )% (561 ) (10.9 )% (442 ) (7.5 )% U.S. Federal valuation allowance 119 2.0 % — — (29 ) (0.5 )% U.S. Federal, state and foreign contingent tax matters (55 ) (0.9 )% 72 1.4 % 87 1.5 % U.S. Federal research based credits (138 ) (2.3 )% (144 ) (2.8 )% (144 ) (2.4 )% Goodwill allocated to divestitures — — 4 0.1 % 34 0.6 % U.S. Branded Prescription Drug Fee 21 0.3 % 52 1.0 % 52 0.9 % Non-deductible R&D charges 17 0.3 % 266 5.2 % 100 1.7 % Puerto Rico excise tax (152 ) (2.6 )% (131 ) (2.6 )% (131 ) (2.2 )% Domestic manufacturing deduction — — (78 ) (1.5 )% (122 ) (2.1 )% State and local taxes (net of valuation allowance) 67 1.1 % 77 1.5 % 23 0.4 % Foreign and other 53 0.9 % (93 ) (1.9 )% (90 ) (1.6 )% $ 1,021 17.1 % $ 4,156 81.0 % $ 1,408 23.8 % New Tax reform legislation was enacted on December 22, 2017, known as the Tax Cuts and Jobs Act of 2017 (The Act). The Act moved from a worldwide tax system to a quasi-territorial tax system and was comprised of broad and complex changes to the U.S. tax code including, but not limited to, (1) reduced the U.S. tax rate from 35% to 21%; (2) added a deemed repatriation transition tax on certain foreign earnings and profits; (3) generally eliminated U.S. federal income taxes on dividends from foreign subsidiaries; (4) included certain income of controlled foreign companies in U.S. taxable income (GILTI); (5) created a new minimum tax referred to as a base erosion anti-abuse income tax; (6) limited certain U.S. Federal research based credits; and (7) eliminated the domestic manufacturing deduction. Although many aspects of the Act were not effective until 2018, additional tax expense of $2.9 billion was recognized in the fourth quarter of 2017 upon its enactment, including a $2.6 billion one-time deemed repatriation transition tax on previously untaxed post-1986 foreign earnings and profits (including related tax reserves). Those earnings were effectively taxed at a 15.5% rate to the extent that the specified foreign corporations held cash and certain other assets and an 8.0% rate on the remaining earnings and profits. The remaining additional tax expense included an adjustment to measure net deferred tax assets at the new U.S. tax rate of 21% . The provisional tax charge for the deemed repatriation transition tax (including related tax reserves) under Staff Accounting Bulletin No. 118 was reduced by $56 million in 2018. The accounting for the reduction of deferred tax assets to the 21% tax rate was complete as of December 31, 2017, and the tax charge for the deemed repatriation transition tax is complete as of December 31, 2018. Prior to the enactment of the act, earnings for certain of our manufacturing operations in low tax jurisdictions, such as Switzerland, Ireland and Puerto Rico, were indefinitely reinvested. As a result of the transition tax under the Act, the Company is no longer indefinitely reinvested with respect to its undistributed earnings from foreign subsidiaries and has provided a deferred tax liability or foreign and state income and withholding tax that would apply. The Company remains indefinitely reinvested with respect to its financial statement basis in excess of tax basis of its foreign subsidiaries. A determination of the deferred tax liability with respect to this basis difference is not practicable. BMS operates under a favorable tax grant in Puerto Rico not scheduled to expire prior to 2023. A valuation allowance was set up in 2018 as a result of the Nektar equity investment fair value losses that would be considered limited as a capital loss. U.S. Federal, state and foreign contingent tax matters includes a $119 million tax benefit in 2018 with respect to lapse of statutes. Goodwill allocated to business divestitures as well as the U.S. Branded Prescription Drug Fee are not deductible for tax purposes. R&D charges primarily from acquisition related and milestone payments to former shareholders are not deductible for tax purposes. These include Cormorant and IFM in 2018; Flexus, Cardioxyl and IFM in 2017; and Flexus, Padlock and Cormorant in 2016. Puerto Rico imposes an excise tax on the gross company purchase price of goods sold from our manufacturer in Puerto Rico. The excise tax is recognized in Cost of products sold when the intra-entity sale occurs. For U.S. income tax purposes, the excise tax is not deductible but results in foreign tax credits that are generally recognized in our provision for income taxes when the excise tax is incurred. Deferred Taxes and Valuation Allowance The components of current and non-current deferred income tax assets/(liabilities) were as follows: December 31, Dollars in Millions 2018 2017 Deferred tax assets Foreign net operating loss carryforwards $ 2,978 $ 2,872 State net operating loss and credit carryforwards 121 143 U.S. Federal net operating loss and credit carryforwards 67 99 Deferred income 188 212 Milestone payments and license fees 552 386 Pension and postretirement benefits 26 131 Intercompany profit and other inventory items 670 651 Other foreign deferred tax assets 327 312 Share-based compensation 54 60 Other 352 280 Total deferred tax assets 5,335 5,146 Valuation allowance (3,193 ) (2,827 ) Deferred tax assets net of valuation allowance 2,142 2,319 Deferred tax liabilities Depreciation (61 ) (11 ) Acquired intangible assets (220 ) (216 ) Goodwill and other (533 ) (527 ) Total deferred tax liabilities (814 ) (754 ) Deferred tax assets, net $ 1,328 $ 1,565 Recognized as: Deferred income taxes – non-current $ 1,371 $ 1,610 Income taxes payable – non-current (18 ) (45 ) Liabilities related to assets held-for-sale (25 ) — Total $ 1,328 $ 1,565 The U.S. Federal net operating loss carryforwards were $206 million at December 31, 2018 . These carryforwards were acquired as a result of certain acquisitions and are subject to limitations under Section 382 of the Internal Revenue Code. The net operating loss carryforwards expire in varying amounts beginning in 2022. The foreign and state net operating loss carryforwards expire in varying amounts beginning in 2018 (certain amounts have unlimited lives). At December 31, 2018 , a valuation allowance of $3.2 billion was established for the following items: $2.9 billion primarily for foreign net operating loss and tax credit carryforwards, $134 million for state deferred tax assets including net operating loss and tax credit carryforwards and $138 million for U.S. Federal deferred tax assets including equity fair value adjustments and U.S. Federal net operating loss carryforwards. Changes in the valuation allowance were as follows: Year Ended December 31, Dollars in Millions 2018 2017 2016 Balance at beginning of year $ 2,827 $ 3,078 $ 3,534 Provision 458 50 39 Utilization (43 ) (335 ) (355 ) Foreign currency translation (48 ) 341 (142 ) Acquisitions — 2 2 Non U.S. rate change (1 ) (309 ) — Balance at end of year $ 3,193 $ 2,827 $ 3,078 Income tax payments were $747 million in 2018 , $546 million in 2017 and $2.0 billion in 2016 . Business is conducted in various countries throughout the world and is subject to tax in numerous jurisdictions. A significant number of tax returns that are filed are subject to examination by various Federal, state and local tax authorities. Tax examinations are often complex, as tax authorities may disagree with the treatment of items reported requiring several years to resolve. Liabilities are established for possible assessments by tax authorities resulting from known tax exposures including, but not limited to, transfer pricing matters, tax credit deductibility of certain expenses, and deemed repatriation transition tax. Such liabilities represent a reasonable provision for taxes ultimately expected to be paid and may need to be adjusted over time as more information becomes known. The effect of changes in estimates related to contingent tax liabilities is included in the effective tax rate reconciliation above. A reconciliation of the beginning and ending amount of gross unrecognized tax benefits is as follows: Year Ended December 31, Dollars in Millions 2018 2017 2016 Balance at beginning of year $ 1,155 $ 995 $ 944 Gross additions to tax positions related to current year 48 173 49 Gross additions to tax positions related to prior years 21 30 49 Gross additions to tax positions assumed in acquisitions — — 1 Gross reductions to tax positions related to prior years (106 ) (22 ) (22 ) Settlements 2 (20 ) (13 ) Reductions to tax positions related to lapse of statute (119 ) (13 ) (4 ) Cumulative translation adjustment (6 ) 12 (9 ) Balance at end of year $ 995 $ 1,155 $ 995 Additional information regarding unrecognized tax benefits is as follows: Year Ended December 31, Dollars in Millions 2018 2017 2016 Unrecognized tax benefits that if recognized would impact the effective tax rate $ 853 $ 1,002 $ 854 Accrued interest 167 148 112 Accrued penalties 11 15 17 Accrued interest and penalties payable for unrecognized tax benefits are included in either current or non-current income taxes payable. Interest and penalties related to unrecognized tax benefits are included in income tax expense. BMS is currently under examination by a number of tax authorities which have proposed or are considering proposing material adjustments to tax positions for issues such as transfer pricing, certain tax credits and the deductibility of certain expenses. It is reasonably possible that new issues will be raised by tax authorities which may require adjustments to the amount of unrecognized tax benefits; however, an estimate of such adjustments cannot reasonably be made at this time. It is also reasonably possible that the total amount of unrecognized tax benefits at December 31, 2018 could decrease in the range of approximately $320 million to $360 million in the next twelve months as a result of the settlement of certain tax audits and other events. The expected change in unrecognized tax benefits may result in the payment of additional taxes, adjustment of certain deferred taxes and/or recognition of tax benefits. It is reasonably possible that new issues will be raised by tax authorities that may increase unrecognized tax benefits; however, an estimate of such increases cannot reasonably be made at this time. BMS believes that it has adequately provided for all open tax years by tax jurisdiction. The following is a summary of major tax jurisdictions for which tax authorities may assert additional taxes based upon tax years currently under audit and subsequent years that will likely be audited: U.S. 2008 to 2012, 2015 to 2018 Canada 2009 to 2018 France 2015 to 2018 Germany 2008 to 2018 Italy 2017 to 2018 Mexico 2013 to 2018

EARNINGS PER SHARE

EARNINGS PER SHARE	12 Months Ended
	Dec. 31, 2018
Earnings Per Share [Abstract]
Earnings Per Share [Text Block]	EARNINGS PER SHARE Year Ended December 31, Amounts in Millions, Except Per Share Data 2018 2017 2016 Net Earnings Attributable to BMS used for Basic and Diluted EPS Calculation $ 4,920 $ 1,007 $ 4,457 Weighted-average common shares outstanding - basic 1,633 1,645 1,671 Incremental shares attributable to share-based compensation plans 4 7 9 Weighted-average common shares outstanding - diluted 1,637 1,652 1,680 Earnings per share - basic $ 3.01 $ 0.61 $ 2.67 Earnings per share - diluted 3.01 0.61 2.65

FINANCIAL INSTRUMENTS AND FAIR

FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS	12 Months Ended
	Dec. 31, 2018
Financial Instruments [Abstract]
Financial Instruments [Text Block]	FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS Financial instruments include cash and cash equivalents, marketable securities, accounts receivable and payable, debt instruments and derivatives. Changes in exchange rates and interest rates create exposure to market risk. Certain derivative financial instruments are used when available on a cost-effective basis to hedge the underlying economic exposure. These instruments qualify as cash flow, net investment and fair value hedges upon meeting certain criteria, including effectiveness of offsetting hedged exposures. Changes in fair value of derivatives that do not qualify for hedge accounting are recognized in earnings as they occur. Derivative financial instruments are not used for trading purposes. Financial instruments are subject to counterparty credit risk which is considered as part of the overall fair value measurement. Counterparty credit risk is monitored on an ongoing basis and mitigated by limiting amounts outstanding with any individual counterparty, utilizing conventional derivative financial instruments and only entering into agreements with counterparties that meet high credit quality standards. The consolidated financial statements would not be materially impacted if any counterparty failed to perform according to the terms of its agreement. Collateral is not required by any party whether derivatives are in an asset or liability position under the terms of the agreements. Fair Value Measurements – The fair value of financial instruments are classified into one of the following categories: Level 1 inputs utilize unadjusted quoted prices in active markets accessible at the measurement date for identical assets or liabilities. The fair value hierarchy provides the highest priority to Level 1 inputs. Level 2 inputs utilize observable prices for similar instruments and quoted prices for identical or similar instruments in non-active markets. Additionally, certain corporate debt securities utilize a third-party matrix pricing model using significant inputs corroborated by market data for substantially the full term of the assets. Equity and fixed income funds are primarily invested in publicly traded securities valued at the respective NAV of the underlying investments. Level 2 derivative instruments are valued using LIBOR yield curves, less credit valuation adjustments, and observable forward foreign exchange rates at the reporting date. Valuations of derivative contracts may fluctuate considerably from volatility in underlying foreign currencies and underlying interest rates driven by market conditions and the duration of the contract. Level 3 unobservable inputs are used when little or no market data is available. There were no Level 3 financial assets or liabilities as of December 31, 2018 and 2017 . Financial assets and liabilities measured at fair value on a recurring basis are summarized below: December 31, 2018 December 31, 2017 Dollars in Millions Level 1 Level 2 Level 1 Level 2 Cash and cash equivalents - Money market and other securities $ — $ 6,173 $ — $ 4,728 Marketable securities: Certificates of deposit — 971 — 141 Commercial paper — 273 — 50 Corporate debt securities — 2,379 — 3,548 Equity investments — 125 — 132 Derivative assets — 44 — 13 Equity investments 88 266 67 — Derivative liabilities — (31 ) — (52 ) Available-for-sale Securities Changes in fair value of equity investments are included in Other income (net) upon adoption of ASU 2016-01 in the first quarter of 2018. The following table summarizes our debt and equity securities, classified as available-for-sale: December 31, 2018 December 31, 2017 Dollars in Millions Amortized Gross Unrealized Fair Value Amortized Gross Unrealized Fair Value Gains Losses Gains Losses Certificates of deposit $ 971 $ — $ — $ 971 $ 141 $ — $ — $ 141 Commercial paper 273 — — 273 50 — — 50 Corporate debt securities 2,416 — (37 ) 2,379 3,555 3 (10 ) 3,548 Equity investments (a) — — — — 31 37 (1 ) 67 $ 3,660 $ — $ (37 ) $ 3,623 $ 3,777 $ 40 $ (11 ) $ 3,806 Equity investments (b) 479 132 Total $ 4,102 $ 3,938 Dollars in Millions December 31, December 31, Current marketable securities $ 1,973 $ 1,391 Non-current marketable securities (c) 1,775 2,480 Other assets (a) 354 67 Total $ 4,102 $ 3,938 (a) Includes equity investments with readily determinable fair values not measured using the fair value option as of December 31, 2017 . (b) Includes equity and fixed income funds measured using the fair value option at December 31, 2017 . Refer to “ — Note. 1 Accounting Policies and Recently Issued Accounting Standards ” for more information. (c) All non-current marketable securities mature within five years as of December 31, 2018 and December 31, 2017 . Equity investments not measured at fair value and excluded from the above table were limited partnerships and other equity method investments of $114 million at December 31, 2018 and $66 million at December 31, 2017 and other equity investments without readily determinable fair values of $206 million at December 31, 2018 and $152 million at December 31, 2017 . These amounts are included in Other assets. Adjustments to equity investments without readily determinable fair values were $19 million resulting from observable price changes for similar securities of the same issuer and were recorded in Other income (net). The following table summarizes net loss recorded for equity investments with readily determinable fair values held as of December 31, 2018 : Year Ended December 31, Dollars in Millions 2018 Net loss recognized $ (530 ) Less: Net gain recognized for equity investments sold 7 Net unrealized loss on equity investments held $ (537 ) Qualifying Hedges and Non-Qualifying Derivatives Cash Flow Hedges — Foreign currency forward contracts are used to hedge certain forecasted intercompany inventory purchases and sales transactions and certain foreign currency transactions. The fair value for contracts designated as cash flow hedges is temporarily reported in Accumulated other comprehensive loss and included in earnings when the hedged item affects earnings. Upon adoption of the amended guidance for derivatives and hedging, the entire change in fair value of the hedging instrument included in the assessment of hedge effectiveness is recorded in the derivatives qualifying as cash flow hedges component of Other Comprehensive (Loss)/Income. The net gain or loss on foreign currency forward contracts is expected to be reclassified to net earnings (primarily included in Cost of products sold) within the next 12 months. The notional amount of outstanding foreign currency forward contracts was primarily attributed to the euro of $1.2 billion and Japanese yen of $464 million at December 31, 2018 . The earnings impact related to discontinued cash flow hedges and hedge ineffectiveness was not significant during all periods presented. Cash flow hedge accounting is discontinued when the forecasted transaction is no longer probable of occurring within 60 days after the originally forecasted date or when the hedge is no longer effective. Assessments to determine whether derivatives designated as qualifying hedges are highly effective in offsetting changes in the cash flows of hedged items are performed at inception and on a quarterly basis. Foreign currency forward contracts not designated as hedging instruments are used to offset exposures in certain foreign currency denominated assets, liabilities and earnings. Changes in the fair value of these derivatives are recognized in earnings as they occur. Net Investment Hedges — Non-U.S. dollar borrowings of €950 million ( $1.1 billion ) at December 31, 2018 are designated to hedge euro currency exposures of the net investment in certain foreign affiliates. These borrowings are designated as net investment hedges and recognized in long term debt. The effective portion of foreign exchange gain on the remeasurement of euro debt was $45 million and $48 million in 2018 and 2016 , respectively, and a loss of $134 million in 2017 , and were recorded in the foreign currency translation component of Accumulated other comprehensive loss with the related offset in long-term debt. In January 2018, BMS entered into $300 million of cross-currency interest rate swap contracts maturing in December 2022 designated to hedge Japanese yen currency exposures of the Company's net investment in its Japan subsidiary. Contract fair value changes are recorded in the foreign currency translation component of Other Comprehensive (Loss)/Income with a related offset in Pension and other liabilities. Fair Value Hedges — Fixed to floating interest rate swap contracts are designated as fair value hedges and used as an interest rate risk management strategy to create an appropriate balance of fixed and floating rate debt. The contracts and underlying debt for the hedged benchmark risk are recorded at fair value. The effective interest rate for the contracts is one-month LIBOR ( 2.50% as of December 31, 2018) plus an interest rate spread ranging from 0.3% to 4.6% . Gains or losses resulting from changes in fair value of the underlying debt attributable to the hedged benchmark interest rate risk are recorded in interest expense with an associated offset to the carrying value of debt. Since the specific terms and notional amount of the swap are intended to match those of the debt being hedged, all changes in fair value of the swap are recorded in interest expense with an associated offset to the derivative asset or liability on the consolidated balance sheet. As a result, there was no net impact in earnings. When the underlying swap is terminated prior to maturity, the fair value adjustment to the underlying debt is amortized as a reduction to interest expense over the remaining term of the debt. The following summarizes the fair value of outstanding derivatives: December 31, 2018 December 31, 2017 Asset (a) Liability (b) Asset (a) Liability (b) Dollars in Millions Notional Fair Value Notional Fair Value Notional Fair Value Notional Fair Value Derivatives designated as hedging instruments: Interest rate swap contracts $ — $ — $ 755 $ (10 ) $ — $ — $ 755 $ (6 ) Cross-currency interest rate swap contracts 50 — 250 (5 ) — — — — Foreign currency forward contracts 1,503 44 496 (10 ) 944 12 489 (9 ) Derivatives not designated as hedging instruments: Foreign currency forward contracts 54 — 600 (6 ) 206 1 1,369 (37 ) (a) Included in prepaid expenses and other and other assets. (b) Included in accrued liabilities and pension and other liabilities. The following table summarizes the financial statement classification and amount of gain/(loss) recognized on hedging instruments: Year Ended December 31, 2018 2017 2016 Dollars in Millions Cost of products sold Other income (net) Cost of products sold Other income (net) Cost of products sold Other income (net) Interest rate swap contracts $ — $ 23 $ — $ 31 $ — $ 36 Cross-currency interest rate swap contracts — 8 — — — — Foreign currency forward contracts 4 14 12 (52 ) (20 ) (36 ) The following table summarizes the effect of derivative and non-derivative instruments designated as hedging instruments in Other Comprehensive (Loss)/Income: Year Ended December 31, Dollars in Millions 2018 2017 2016 Derivatives qualifying as cash flow hedges Foreign currency forward contracts gain/(loss): Recognized in Other Comprehensive (Loss)/Income (a) $ 86 $ (108 ) $ 6 Reclassified to Cost of products sold (4 ) (12 ) 20 Reclassified to Other income (net) — 36 (8 ) Derivatives qualifying as net investment hedges Cross-currency interest rate swap contracts loss: Recognized in Other Comprehensive (Loss)/Income (5 ) — — Non-derivatives qualifying as net investment hedges Non U.S. dollar borrowings gain/(loss): Recognized in Other Comprehensive (Loss)/Income 45 (134 ) 48 (a) The amount is expected to be reclassified into earnings in the next 12 months. Debt Obligations Short-term debt obligations include: December 31, Dollars in Millions 2018 2017 Commercial paper $ — $ 299 Non-U.S. short-term borrowings 320 512 Current portion of long-term debt 1,249 — Other 134 176 Total $ 1,703 $ 987 The average amount of commercial paper outstanding was $19 million and $389 million at a weighted-average interest rate of 1.27% and 1.17% during 2018 and 2017 , respectively. The maximum amount of commercial paper outstanding was $300 million with no outstanding borrowings at December 31, 2018 . The maximum amount of commercial paper outstanding was $1.3 billion with $299 million outstanding borrowings at December 31, 2017 . Long-term debt and the current portion of long-term debt includes: December 31, Dollars in Millions 2018 2017 Principal Value: 1.750% Notes due 2019 $ 500 $ 500 1.600% Notes due 2019 750 750 2.000% Notes due 2022 750 750 7.150% Notes due 2023 302 302 3.250% Notes due 2023 500 500 1.000% Euro Notes due 2025 655 682 6.800% Notes due 2026 256 256 3.250% Notes due 2027 750 750 1.750% Euro Notes due 2035 655 682 5.875% Notes due 2036 287 287 6.125% Notes due 2038 226 230 3.250% Notes due 2042 500 500 4.500% Notes due 2044 500 500 6.875% Notes due 2097 87 87 0.13% - 5.75% Other - maturing 2019 - 2024 58 59 Subtotal 6,776 6,835 Adjustments to Principal Value: Fair value of interest rate swap contracts (10 ) (6 ) Unamortized basis adjustment from swap terminations 201 227 Unamortized bond discounts and issuance costs (72 ) (81 ) Total $ 6,895 $ 6,975 Current portion of long-term debt $ 1,249 $ — Long-term debt 5,646 6,975 The fair value of long-term debt was $7.1 billion and $7.5 billion at December 31, 2018 and 2017 , respectively, valued using Level 2 inputs which are based upon the quoted market prices for the same or similar debt instruments. The fair value of short-term borrowings approximates the carrying value due to the short maturities of the debt instruments. Senior unsecured notes were issued in registered public offerings in 2017. The notes rank equally in right of payment with all of BMS's existing and future senior unsecured indebtedness and are redeemable in whole or in part, at any time at a predetermined redemption price. The following table summarizes the issuance of long-term debt obligations in 2017 (none in 2018 and 2016): Dollars in Millions 2017 Principal Value: 1.600% Notes due 2019 $ 750 3.250% Notes due 2027 750 Total $ 1,500 Proceeds net of discount and deferred loan issuance costs $ 1,488 Forward starting interest rate swap contracts terminated: Notional amount $ 750 Realized gain 6 Unrealized loss (2 ) BMS repaid $750 million of 0.875% Notes at maturity in 2017. The Company repurchased certain long-term debt obligations with interest rates ranging from 5.875% to 6.875% in 2017. The following summarizes the debt redemption activity: Dollars in Millions 2017 Principal amount $ 337 Carrying value 366 Debt redemption price 474 Loss on debt redemption (a) 109 (a) Including acceleration of debt issuance costs, gain on previously terminated interest rate swap contracts and other related fees. Interest payments were $212 million in 2018 , $215 million in 2017 and $191 million in 2016 net of amounts received from interest rate swap contracts. At December 31, 2018, the Company had three separate revolving credit facilities totaling $5.0 billion from a syndicate of lenders including two $1.5 billion facilities expiring in September 2022 and July 2023 that are extendable annually by one year on the anniversary date with the consent of the lenders. In January 2019, an existing 364 day $2.0 billion facility expiring in March 2019 was replaced with a new 364 day $2.0 billion facility expiring in January 2020 and a new three-year $1.0 billion facility expiring in January 2022 was entered into. All credit facilities provide for customary terms and conditions with no financial covenants. No borrowings were outstanding under any revolving credit facility at December 31, 2018 or 2017. Available financial guarantees provided in the form of bank overdraft facilities, stand-by letters of credit and performance bonds were approximately $1.0 billion at December 31, 2018 . Stand-by letters of credit are issued through financial institutions in support of guarantees for various obligations. Performance bonds are issued to support a range of ongoing operating activities, including sale of products to hospitals and foreign ministries of health, bonds for customs, duties and value added tax and guarantees related to miscellaneous legal actions.

RECEIVABLES

RECEIVABLES	12 Months Ended
	Dec. 31, 2018
Accounts Receivable, Net [Abstract]
Receivables [Text Block]	RECEIVABLES December 31, Dollars in Millions 2018 2017 Trade receivables $ 4,914 $ 4,599 Less charge-backs and cash discounts (245 ) (209 ) Less bad debt allowances (33 ) (43 ) Net trade receivables 4,636 4,347 Alliance receivables 395 322 Prepaid and refundable income taxes 218 691 Royalties, VAT and other 716 940 Receivables $ 5,965 $ 6,300 Non-U.S. receivables sold on a nonrecourse basis were $756 million in 2018 , $637 million in 2017 and $618 million in 2016 . In the aggregate, receivables from three pharmaceutical wholesalers in the U.S. represented 70% and 65% of total trade receivables at December 31, 2018 and 2017 , respectively. Changes to the allowances for bad debt, charge-backs and cash discounts were as follows: Year Ended December 31, Dollars in Millions 2018 2017 2016 Balance at beginning of year $ 252 $ 174 $ 122 Provision 2,739 2,090 1,613 Utilization (2,707 ) (2,015 ) (1,561 ) Other (6 ) 3 — Balance at end of year $ 278 $ 252 $ 174

INVENTORIES

INVENTORIES	12 Months Ended
	Dec. 31, 2018
Inventory, Net [Abstract]
Inventories [Text Block]	INVENTORIES December 31, Dollars in Millions 2018 2017 Finished goods $ 396 $ 384 Work in process 1,026 931 Raw and packaging materials 202 273 Inventories $ 1,624 $ 1,588 Inventories $ 1,195 $ 1,166 Other assets 429 422 Other assets include inventory expected to remain on hand beyond one year in both periods.

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	12 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Text Block]	PROPERTY, PLANT AND EQUIPMENT AND LEASES December 31, Dollars in Millions 2018 2017 Land $ 104 $ 100 Buildings 5,231 4,848 Machinery, equipment and fixtures 2,962 3,059 Construction in progress 548 980 Gross property, plant and equipment 8,845 8,987 Less accumulated depreciation (3,818 ) (3,986 ) Property, plant and equipment $ 5,027 $ 5,001 United States $ 3,772 $ 3,617 Europe 1,140 1,266 Rest of the World 115 118 Total $ 5,027 $ 5,001 Depreciation expense was $505 million in 2018 , $682 million in 2017 and $448 million in 2016 . Annual minimum rental commitments for non-cancelable operating leases (primarily real estate and motor vehicles) are approximately $100 million in each of the next five years and an aggregate $200 million thereafter. Operating lease expense was approximately $130 million in 2018 , $120 million in 2017 and $140 million in 2016 . Sublease income and capital lease obligations were not material for all periods presented.

GOODWILL AND OTHER INTANGIBLE A

GOODWILL AND OTHER INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets Disclosure [Text Block]	GOODWILL AND OTHER INTANGIBLE ASSETS December 31, Dollars in Millions Estimated Useful Lives 2018 2017 Goodwill $ 6,538 $ 6,863 Other intangible assets: Licenses 5 – 15 years $ 510 $ 567 Developed technology rights 9 – 15 years 2,357 2,357 Capitalized software 3 – 10 years 1,156 1,381 IPRD 32 32 Gross other intangible assets 4,055 4,337 Less accumulated amortization (2,964 ) (3,127 ) Total other intangible assets $ 1,091 $ 1,210 An out of period adjustment was included in the year ended December 31, 2018 to reduce Goodwill and increase Accumulated other comprehensive loss by $180 million attributed to goodwill from prior acquisitions of foreign entities previously not recorded in the correct local currency. The adjustment did not impact the consolidated results of operations and was not material to previously reported balance sheets. Amortization expense of other intangible assets was $198 million in 2018 , $190 million in 2017 and $178 million in 2016 . Future annual amortization expense of other intangible assets is expected to be approximately $230 million in 2019 , $190 million in 2020 , $160 million in 2021 , $130 million in 2022 , and $100 million in 2023 . Other intangible asset impairment charges were $84 million in 2018 , $80 million in 2017 and $33 million in 2016 . In 2018, a $64 million impairment charge was recorded in Other income (net) for an out-licensed asset obtained in the 2010 acquisition of ZymoGenetics, Inc., which did not meet its primary endpoint in a Phase II clinical study. A $75 million IPRD charge was recognized and attributed to noncontrolling interest after BMS declined to exercise its option to purchase F-Star in 2017.

ACCRUED LIABILITIES

ACCRUED LIABILITIES	12 Months Ended
	Dec. 31, 2018
Accrued Liabilities, Current [Abstract]
Accrued Liabilities [Text Block]	ACCRUED LIABILITIES December 31, Dollars in Millions 2018 2017 Rebates and returns $ 2,417 $ 2,024 Employee compensation and benefits 848 869 Research and development 805 783 Dividends 669 654 Royalties 391 285 Branded Prescription Drug Fee 188 303 Liabilities related to assets held-for-sale 152 — Litigation and other settlements 118 38 Restructuring 85 155 Pension and postretirement benefits 35 40 Other 781 863 Accrued liabilities $ 6,489 $ 6,014

EQUITY

EQUITY	12 Months Ended
	Dec. 31, 2018
Equity [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	EQUITY Common Stock Capital in Excess of Par Value of Stock Accumulated Other Comprehensive Loss Retained Earnings Treasury Stock Noncontrolling Interest Dollars and Shares in Millions Shares Par Value Shares Cost Balance at January 1, 2016 2,208 $ 221 $ 1,459 $ (2,468 ) $ 31,613 539 $ (16,559 ) $ 158 Net earnings — — — — 4,457 — — 50 Other Comprehensive (Loss)/Income — — — (35 ) — — — — Cash dividends declared (c) — — — — (2,557 ) — — — Stock repurchase program — — — — — 4 (231 ) — Stock compensation — — 266 — — (7 ) 11 — Distributions — — — — — — — (38 ) Balance at December 31, 2016 2,208 221 1,725 (2,503 ) 33,513 536 (16,779 ) 170 Accounting change - cumulative effect (a) — — — — (787 ) — — — Adjusted balance at January 1, 2017 2,208 221 1,725 (2,503 ) 32,726 536 (16,779 ) 170 Net earnings — — — — 1,007 — — 27 Other Comprehensive (Loss)/Income — — — 214 — — — — Cash dividends declared (c) — — — — (2,573 ) — — — Stock repurchase program — — — — — 44 (2,477 ) — Stock compensation — — 173 — — (5 ) 7 — Variable interest entity — — — — — — — (59 ) Distributions — — — — — — — (32 ) Balance at December 31, 2017 2,208 221 1,898 (2,289 ) 31,160 575 (19,249 ) 106 Accounting change - cumulative effect (b) — — — (34 ) 332 — — — Adjusted balance at January 1, 2018 2,208 221 1,898 (2,323 ) 31,492 575 (19,249 ) 106 Net earnings — — — — 4,920 — — 27 Other Comprehensive (Loss)/Income — — — (156 ) — — — — Cash dividends declared (c) — — — — (2,630 ) — — — Stock repurchase program — — — — — 5 (313 ) — Stock compensation — — 183 — — (4 ) (12 ) — Adoption of ASU 2018-02 (b) — — — (283 ) 283 — — — Distributions — — — — — — — (37 ) Balance at December 31, 2018 2,208 $ 221 $ 2,081 $ (2,762 ) $ 34,065 576 $ (19,574 ) $ 96 (a) Cumulative effect resulting from adoption of ASU 2016-16. (b) Refer to “—Note 1 . Accounting Policies and Recently Issued Accounting Standards” for additional information. (c) Cash dividends declared per common share were $1.61 , $1.57 and $1.53 in 2018, 2017 and 2016, respectively. BMS has a stock repurchase program authorized by its Board of Directors allowing for repurchases in the open market or through private transactions, including plans established in accordance with Rule 10b5-1 under the Securities Exchange Act of 1934. The stock repurchase program does not have an expiration date and may be suspended or discontinued at any time. Treasury stock is recognized at the cost to reacquire the shares. Shares issued from treasury are recognized utilizing the first-in first-out method. BMS repurchased $2 billion of its common stock in 2017 through accelerated share repurchase agreements. The agreements were funded through a combination of debt and cash. The components of Other Comprehensive (Loss)/Income were as follows: Year Ended December 31, 2018 2017 2016 Dollars in Millions Pretax Tax After Tax Pretax Tax After Tax Pretax Tax After Tax Derivatives qualifying as cash flow hedges: Unrealized gains/(losses) $ 86 $ (9 ) $ 77 $ (101 ) $ 33 $ (68 ) $ (5 ) $ — $ (5 ) Reclassified to net earnings (a) (4 ) (3 ) (7 ) 19 (8 ) 11 12 (3 ) 9 Derivatives qualifying as cash flow hedges 82 (12 ) 70 (82 ) 25 (57 ) 7 (3 ) 4 Pension and postretirement benefits: Actuarial (losses)/gains (89 ) (3 ) (92 ) 47 11 58 (126 ) (3 ) (129 ) Amortization (b) 65 (13 ) 52 77 (31 ) 46 78 (25 ) 53 Settlements (b) 121 (28 ) 93 167 (57 ) 110 91 (32 ) 59 Pension and postretirement benefits 97 (44 ) 53 291 (77 ) 214 43 (60 ) (17 ) Available-for-sale securities: Unrealized (losses)/gains (30 ) 5 (25 ) 38 6 44 (12 ) (1 ) (13 ) Realized (gains)/losses (b) — — — (7 ) 2 (5 ) 29 — 29 Available-for-sale securities (30 ) 5 (25 ) 31 8 39 17 (1 ) 16 Foreign currency translation (245 ) (9 ) (254 ) (20 ) 38 18 (33 ) (5 ) (38 ) Total Other Comprehensive (Loss)/Income $ (96 ) $ (60 ) $ (156 ) $ 220 $ (6 ) $ 214 $ 34 $ (69 ) $ (35 ) (a) Included in Cost of products sold. (b) Included in Other income (net). The accumulated balances related to each component of Other Comprehensive (Loss)/Income, net of taxes, were as follows: December 31, Dollars in Millions 2018 2017 Derivatives qualifying as cash flow hedges $ 51 $ (19 ) Pension and postretirement benefits (2,102 ) (1,883 ) Available-for-sale securities (30 ) 32 Foreign currency translation (681 ) (419 ) Accumulated other comprehensive loss $ (2,762 ) $ (2,289 )

PENSION AND POSTRETIREMENT BENE

PENSION AND POSTRETIREMENT BENEFIT PLANS	12 Months Ended
	Dec. 31, 2018
Retirement Benefits [Abstract]
Pension and Other Postretirement Benefits Disclosure [Text Block]	RETIREMENT BENEFITS BMS sponsors defined benefit pension plans, defined contribution plans and termination indemnity plans for regular full-time employees. The principal defined benefit pension plan is the Bristol-Myers Squibb Retirement Income Plan (the “Plan”), covering most U.S. employees and representing approximately 66% of the consolidated pension plan assets and 60% of the obligations. Future benefits related to service for this plan were eliminated in 2009. BMS contributes at least the minimum amount required by the ERISA. Plan benefits are based primarily on the participant’s years of credited service and final average compensation. As of December 2018, Plan assets consist primarily of fixed-income securities. In December 2018, BMS announced plans to fully terminate the Bristol-Myers Squibb Retirement Income Plan (the “Plan”). Pension obligations related to the Plan of $3.6 billion will be distributed through a combination of lump sum payments to eligible Plan participants who elect such payments and through the purchase of a group annuity contract from Athene Annuity and Life Company ("Athene"), a wholly-owned insurance subsidiary of Athene Holding Ltd. The benefit obligation for the Plan as of December 31, 2018 was therefore determined on a plan termination basis for which it is assumed that a portion of eligible active and deferred vested participants will elect lump sum payments. The remaining obligation expected to be transferred to Athene includes an annuity purchase price premium. The Plan has sufficient assets to satisfy all transaction obligations. The transaction is expected to close in the third quarter of 2019 at which time the Company expects to record a total non-cash pre-tax pension settlement charge of approximately $1.5 billion to $2.0 billion . The net periodic benefit cost/(credit) of defined benefit pension plans includes: Dollars in Millions 2018 2017 2016 Service cost — benefits earned during the year $ 26 $ 25 $ 24 Interest cost on projected benefit obligation 193 188 192 Expected return on plan assets (386 ) (411 ) (418 ) Amortization of prior service credits (4 ) (4 ) (3 ) Amortization of net actuarial loss 74 82 84 Settlements and curtailments 121 159 91 Special termination benefits — 3 1 Net periodic benefit cost/(credit) $ 24 $ 42 $ (29 ) Pension settlement charges were recognized after determining the annual lump sum payments will exceed the annual interest and service costs for certain pension plans, including the primary U.S. pension plan in 2018 , 2017 and 2016 . Changes in defined benefit pension plan obligations, assets, funded status and amounts recognized in the consolidated balance sheets were as follows: Dollars in Millions 2018 2017 Benefit obligations at beginning of year $ 6,749 $ 6,440 Service cost—benefits earned during the year 26 25 Interest cost 193 188 Settlements and Curtailments (278 ) (330 ) Actuarial (gains)/losses (523 ) 368 Benefits paid (123 ) (121 ) Foreign currency and other (78 ) 179 Benefit obligations at end of year $ 5,966 $ 6,749 Fair value of plan assets at beginning of year $ 6,749 $ 5,831 Actual return on plan assets (203 ) 804 Employer contributions 71 396 Settlements (276 ) (330 ) Benefits paid (123 ) (121 ) Foreign currency and other (89 ) 169 Fair value of plan assets at end of year $ 6,129 $ 6,749 Funded status $ 163 $ — Assets/(Liabilities) recognized: Other assets $ 622 $ 487 Accrued liabilities (32 ) (31 ) Pension and other liabilities (427 ) (456 ) Funded status $ 163 $ — Recognized in Accumulated other comprehensive loss: Net actuarial losses $ 2,717 $ 2,849 Prior service credit (30 ) (36 ) Total $ 2,687 $ 2,813 The accumulated benefit obligation for defined benefit pension plans was $6.0 billion and $6.7 billion at December 31, 2018 and 2017 , respectively. Additional information related to pension plans was as follows: Dollars in Millions 2018 2017 Pension plans with projected benefit obligations in excess of plan assets: Projected benefit obligation $ 1,275 $ 1,166 Fair value of plan assets 817 678 Pension plans with accumulated benefit obligations in excess of plan assets : Accumulated benefit obligation $ 1,181 $ 1,008 Fair value of plan assets 757 550 Actuarial Assumptions Weighted-average assumptions used to determine defined benefit pension plan obligations at December 31 were as follows: 2018 2017 Discount rate 3.5 % 3.1 % Rate of compensation increase 0.5 % 0.5 % Weighted-average actuarial assumptions used to determine defined benefit pension plan net periodic benefit cost/(credit) for the years ended December 31 were as follows: 2018 2017 2016 Discount rate 3.1 % 3.5 % 3.8 % Expected long-term return on plan assets 6.2 % 7.0 % 7.2 % Rate of compensation increase 0.5 % 0.5 % 0.5 % The yield on high quality corporate bonds matching the duration of the benefit obligations is used in determining the discount rate. The Citi Pension Discount curve is used in developing the discount rate for the U.S. plans. The expected return on plan assets was determined using the expected rate of return and a calculated value of assets, referred to as the “market-related value” which approximated the fair value of plan assets at December 31, 2018 . Differences between assumed and actual returns are amortized to the market-related value on a straight-line basis over a three-year period. Several factors are considered in developing the expected return on plan assets, including long-term historical returns and input from external advisors. Individual asset class return forecasts were developed based upon market conditions, for example, price-earnings levels and yields and long-term growth expectations. The expected long-term rate of return is the weighted-average of the target asset allocation of each individual asset class. Historical long-term actual annualized returns for U.S. pension plans were as follows: 2018 2017 2016 10 years 10.4 % 6.8 % 6.1 % 15 years 7.8 % 9.3 % 7.1 % 20 years 7.1 % 7.5 % 7.7 % Actuarial gains and losses resulted from changes in actuarial assumptions (such as changes in the discount rate and revised mortality rates) and from differences between assumed and actual experience (such as differences between actual and expected return on plan assets). Actuarial gains in 2018 related to plan benefit obligations were primarily the result of increases in discount rates. Actuarial losses in 2017 related to plan benefit obligations were primarily the result of decreases in discount rates. Gains and losses are amortized over the life expectancy of the plan participants for U.S. plans ( 33 years in 2019 ) and expected remaining service periods for most other plans to the extent they exceed 10% of the higher of the market-related value or the projected benefit obligation for each respective plan. As the result of adopting ASU 2017-07, refer to “—Note 1 . Accounting Policies and Recently Issued Accounting Standards” for further details, the periodic benefit cost or credit is included in Other income (net) except for the service cost component which is included in Cost of products sold, Research and development, and Marketing, selling and administrative expenses. Postretirement Benefit Plans Comprehensive medical and group life benefits are provided for substantially all U.S. retirees electing to participate in comprehensive medical and group life plans and to a lesser extent certain benefits for non-U.S. employees. The medical plan is contributory. Contributions are adjusted periodically and vary by date of retirement. The life insurance plan is noncontributory. Plan assets consist principally of equity and fixed-income securities. Postretirement benefit plan obligations were $253 million and $298 million at December 31, 2018 and 2017 , respectively, and the fair value of plan assets were $331 million and $364 million at December 31, 2018 and 2017 , respectively. The weighted-average discount rate used to determine benefit obligations was 3.9% and 3.3% at December 31, 2018 and 2017 , respectively. The net periodic benefit credits were not material. Plan Assets The fair value of pension and postretirement plan assets by asset category at December 31, 2018 and 2017 was as follows: December 31, 2018 December 31, 2017 Dollars in Millions Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Plan Assets Equity securities $ 124 $ — $ — $ 124 $ 799 $ — $ — $ 799 Equity funds 2 475 — 477 160 1,358 — 1,518 Fixed income funds — 606 — 606 — 724 — 724 Corporate debt securities — 3,865 — 3,865 — 1,919 — 1,919 U.S. Treasury and agency securities — 553 — 553 — 729 — 729 Short-term investment funds — 55 — 55 — 135 — 135 Insurance contracts — — 134 134 — — 138 138 Cash and cash equivalents 311 — — 311 214 — — 214 Other — 105 19 124 — 92 13 105 Plan assets subject to leveling $ 437 $ 5,659 $ 153 $ 6,249 $ 1,173 $ 4,957 $ 151 $ 6,281 Plan assets measured at NAV as a practical expedient Equity funds $ — $ 488 Venture capital and limited partnerships 121 154 Other 91 191 Total plan assets measured at NAV as a practical expedient 212 833 Net plan assets $ 6,461 $ 7,114 The investment valuation policies per investment class are as follows: Level 1 inputs utilize unadjusted quoted prices in active markets accessible at the measurement date for identical assets or liabilities. The fair value hierarchy provides the highest priority to Level 1 inputs. These instruments include equity securities, equity funds and fixed income funds publicly traded on a national securities exchange, and cash and cash equivalents. Cash and cash equivalents are highly liquid investments with original maturities of three months or less at the time of purchase and are recognized at cost, which approximates fair value. Pending trade sales and purchases are included in cash and cash equivalents until final settlement. Level 2 inputs utilize observable prices for similar instruments, quoted prices for identical or similar instruments in non-active markets, and other observable inputs that can be corroborated by market data for substantially the full term of the assets or liabilities. Equity funds, fixed income funds, and short-term investment funds classified as Level 2 within the fair value hierarchy are valued at the NAV of their shares held at year end, which represents fair value. Corporate debt securities and U.S. Treasury and agency securities classified as Level 2 within the fair value hierarchy are valued utilizing observable prices for similar instruments and quoted prices for identical or similar instruments in markets that are not active. Level 3 unobservable inputs are used when little or no market data is available. Insurance contracts are held by certain foreign pension plans and are carried at contract value, which approximates the estimated fair value and is based on the fair value of the underlying investment of the insurance company. Venture capital and limited partnership investments are typically only redeemable through distributions upon liquidation of the underlying assets. There were no significant unfunded commitments for these investments and essentially all liquidations are expected to occur by the end of 2019. Most of the remaining investments using the practical expedient are redeemable on a weekly or monthly basis. The investment strategy is to maximize return while maintaining an appropriate level of risk to provide sufficient liquidity for benefit obligations and plan expenses. During 2018, a target allocation of 97% long-duration fixed income and 3% private equity was adopted and is now maintained for the principal defined benefit pension plan, the Bristol-Myers Squibb Retirement Income Plan. BMS common stock represents less than 1% of the plan assets at December 31, 2018 and 2017 . Contributions and Estimated Future Benefit Payments Contributions to pension plans were $71 million in 2018 , $396 million in 2017 and $81 million in 2016 and are not expected to be material in 2019 . Estimated annual future benefit payments for non-terminating plans (including lump sum payments) will be approximately $100 million in each of the next five years and in the subsequent five year period. Savings Plans The principal defined contribution plan is the Bristol-Myers Squibb Savings and Investment Program. The contribution is based on employee contributions and the level of Company match. The expense attributed to defined contribution plans in the U.S. was approximately $200 million in 2018 , 2017 and 2016 .

EMPLOYEE STOCK BENEFIT PLANS

EMPLOYEE STOCK BENEFIT PLANS	12 Months Ended
	Dec. 31, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	EMPLOYEE STOCK BENEFIT PLANS On May 1, 2012, the shareholders approved the 2012 Plan, which replaced the 2007 Stock Incentive Plan. The 2012 Plan provides for 109 million shares to be authorized for grants, plus any shares from outstanding awards under the 2007 Plan as of February 29, 2012 that expire, are forfeited, canceled, or withheld to satisfy tax withholding obligations. As of December 31, 2018 , 102 million shares were available for award. Shares are issued from treasury stock to satisfy our obligations under this Plan. Executive officers and key employees may be granted options to purchase common stock at no less than the market price on the date the option is granted. Options generally become exercisable ratably over four years and have a maximum term of ten years. The plan provides for the granting of stock appreciation rights whereby the grantee may surrender exercisable rights and receive common stock and/or cash measured by the excess of the market price of the common stock over the option exercise price. The Company has not granted any stock options or stock appreciation rights since 2009. Restricted stock units may be granted to key employees, subject to restrictions as to continuous employment. Generally, vesting occurs ratably over a four year period from grant date. A stock unit is a right to receive stock at the end of the specified vesting period but has no voting rights. Market share units are granted to executives. Vesting is conditioned upon continuous employment until the vesting date and a payout factor of at least 60% of the share price on the award date. The payout factor is the share price on vesting date divided by share price on award date, with a maximum of 200% . The share price used in the payout factor is calculated using an average of the closing prices on the grant or vest date, and the nine trading days immediately preceding the grant or vest date. Vesting occurs ratably over four years. Performance share units are granted to executives, have a three year cycle and are granted as a target number of units subject to adjustment. The number of shares issued when performance share units vest is determined based on the achievement of performance goals and based on the Company's three-year total shareholder return relative to a peer group of companies. Vesting is conditioned upon continuous employment and occurs on the third anniversary of the grant date. Stock-based compensation expense for awards ultimately expected to vest is recognized over the vesting period. Forfeitures are estimated based on historical experience at the time of grant and revised in subsequent periods if actual forfeitures differ from those estimates. Other information related to stock-based compensation benefits are as follows: Year Ended December 31, Dollars in Millions 2018 2017 2016 Restricted stock units $ 102 $ 95 $ 89 Market share units 38 35 37 Performance share units 81 69 79 Total stock-based compensation expense $ 221 $ 199 $ 205 Income tax benefit $ 41 $ 59 $ 69 Stock Options Restricted Stock Units Market Share Units Performance Share Units Number of Options Outstanding Weighted- Average Exercise Price of Shares Number of Nonvested Awards Weighted- Average Grant-Date Fair Value Number of Nonvested Awards Weighted- Average Grant-Date Fair Value Number of Nonvested Awards Weighted- Average Grant-Date Fair Value Shares in Millions Balance at January 1, 2018 3.8 $ 19.04 4.9 $ 56.85 1.5 $ 62.25 3.5 $ 62.57 Granted — — 2.4 61.40 0.7 72.33 1.1 67.60 Released/Exercised (2.1 ) 20.22 (1.7 ) 56.95 (0.6 ) 61.70 (1.6 ) 64.84 Adjustments for actual payout — — — — 0.1 59.29 0.1 64.84 Forfeited/Canceled — — (0.6 ) 58.85 (0.2 ) 66.08 (0.3 ) 63.12 Balance at December 31, 2018 1.7 17.51 5.0 58.83 1.5 66.76 2.8 63.28 Vested or expected to vest 1.7 17.51 4.4 58.85 1.3 66.67 3.3 63.10 Restricted Market Performance Dollars in Millions Stock Units Share Units Share Units Unrecognized compensation cost $ 212 $ 43 $ 85 Expected weighted-average period in years of compensation cost to be recognized 2.7 2.7 1.7 Amounts in Millions, except per share data 2018 2017 2016 Weighted-average grant date fair value (per share): Restricted stock units $ 61.40 $ 54.39 $ 60.56 Market share units 72.33 60.14 65.26 Performance share units 67.60 57.91 64.87 Fair value of awards that vested: Restricted stock units $ 98 $ 91 $ 81 Market share units 40 33 50 Performance share units 103 84 93 Total intrinsic value of stock options exercised $ 89 $ 84 $ 158 The fair value of restricted stock units, market share units and performance share units approximates the closing trading price of BMS's common stock on the grant date after adjusting for the units not eligible for accrued dividends. In addition, the fair value of market share units and performance share units considers the probability of satisfying the payout factor and total shareholder return, respectively. The following table summarizes significant outstanding and exercisable options at December 31, 2018 : Number Outstanding and Exercisable (in millions) Weighted-Average Remaining Contractual Life (in years) Weighted-Average Exercise Price Per Share Aggregate Intrinsic Value (in millions) Options Outstanding and Exercisable 1.7 0.2 $ 17.51 $ 57 The aggregate intrinsic value in the preceding table represents the total pretax intrinsic value, based on the closing stock price of $51.98 on December 31, 2018 .

LEGAL PROCEEDINGS AND CONTINGEN

LEGAL PROCEEDINGS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Legal Matters and Contingencies [Text Block]	LEGAL PROCEEDINGS AND CONTINGENCIES The Company and certain of its subsidiaries are involved in various lawsuits, claims, government investigations and other legal proceedings that arise in the ordinary course of business. These claims or proceedings can involve various types of parties, including governments, competitors, customers, suppliers, service providers, licensees, employees, or shareholders, among others. The resolution of these matters often develops over a long period of time and expectations can change as a result of new findings, rulings, appeals or settlement arrangements. The Company recognizes accruals for such contingencies when it is probable that a liability will be incurred and the amount of loss can be reasonably estimated. These matters involve patent infringement, antitrust, securities, pricing, sales and marketing practices, environmental, commercial, contractual rights, licensing obligations, health and safety matters, consumer fraud, employment matters, product liability and insurance coverage. Legal proceedings that are material or that the Company believes could become material are described below. Although the Company believes it has substantial defenses in these matters, there can be no assurance that there will not be an increase in the scope of pending matters or that any future lawsuits, claims, government investigations or other legal proceedings will not be material. Unless otherwise noted, the Company is unable to assess the outcome of the respective litigation nor is it able to provide an estimated range of potential loss. Furthermore, failure to enforce our patent rights would likely result in substantial decreases in the respective product revenues from generic competition. INTELLECTUAL PROPERTY Plavix * - Australia As previously disclosed, Sanofi was notified that, in August 2007, GenRx Proprietary Limited (GenRx) obtained regulatory approval of an application for clopidogrel bisulfate 75mg tablets in Australia. GenRx, formerly a subsidiary of Apotex Inc. (Apotex), has since changed its name to Apotex. In August 2007, Apotex filed an application in the Federal Court of Australia (the Federal Court) seeking revocation of Sanofi’s Australian Patent No. 597784 (Case No. NSD 1639 of 2007). Sanofi filed counterclaims of infringement and sought an injunction. On September 21, 2007, the Federal Court granted Sanofi’s injunction. A subsidiary of the Company was subsequently added as a party to the proceedings. In February 2008, a second company, Spirit Pharmaceuticals Pty. Ltd., also filed a revocation suit against the same patent. This case was consolidated with the Apotex case, and a trial occurred in April 2008. On August 12, 2008, the Federal Court of Australia held that claims of Patent No. 597784 covering clopidogrel bisulfate, hydrochloride, hydrobromide, and taurocholate salts were valid. The Federal Court also held that the process claims, pharmaceutical composition claims, and claim directed to clopidogrel and its pharmaceutically acceptable salts were invalid. The Company and Sanofi filed notices of appeal in the Full Court of the Federal Court of Australia (Full Court) appealing the holding of invalidity of the claim covering clopidogrel and its pharmaceutically acceptable salts, process claims, and pharmaceutical composition claims which have stayed the Federal Court’s ruling. Apotex filed a notice of appeal appealing the holding of validity of the clopidogrel bisulfate, hydrochloride, hydrobromide, and taurocholate claims. A hearing on the appeals occurred in February 2009. On September 29, 2009, the Full Court held all of the claims of Patent No. 597784 invalid. In November 2009, the Company and Sanofi applied to the High Court of Australia (High Court) for special leave to appeal the judgment of the Full Court. In March 2010, the High Court denied the Company and Sanofi’s request to hear the appeal of the Full Court decision. The case was remanded to the Federal Court for further proceedings related to damages sought by Apotex. The Company and Apotex have settled the Apotex case, and the case was dismissed. The Australian government has intervened in this matter and is seeking maximum damages up to 449 million AUD ( $316 million ), plus interest, which would be split between the Company and Sanofi, for alleged losses experienced for paying a higher price for branded Plavix* during the period when the injunction was in place. The Company and Sanofi have disputed that the Australian government is entitled to any damages and the Australian government's claim is still pending and a trial was concluded in September 2017. The Company is expecting a decision in 2019. Sprycel - Europe In May 2013, Apotex, Actavis Group PTC ehf, Generics [UK] Limited (Mylan) and an unnamed company filed oppositions in the EPO seeking revocation of European Patent No. 1169038 (the ‘038 patent) covering dasatinib, the active ingredient in Sprycel . On January 20, 2016, the Opposition Division of the EPO revoked the ‘038 patent. In May 2016, the Company appealed the EPO’s decision to the EPO Board of Appeal. In February 2017, the EPO Board of Appeal upheld the Opposition Division’s decision, and revoked the ‘038 patent. Orphan drug exclusivity and data exclusivity for Sprycel in the EU expired in November 2016. The EPO Board of Appeal’s decision does not affect the validity of our other Sprycel patents within and outside Europe, including different patents that cover the monohydrate form of dasatinib and the use of dasatinib to treat CML. Additionally, in February 2017, the EPO Board of Appeal reversed and remanded an invalidity decision on European Patent No. 1610780 and its claim to the use of dasatinib to treat CML, which the EPO’s Opposition Division had revoked in October 2012. In December 2018, the EPO’s Opposition Division upheld the validity of the patent directed to the use of dasatinib to treat CML, which expires in 2024. The Company intends to take appropriate legal actions to protect Sprycel . Generics have been approved in certain EU markets. We may experience a decline in European revenues in the event that generic dasatinib product enters the market. Anti-PD-1 Antibody Patent Oppositions and Litigation In September 2015, Dana-Farber Cancer Institute (Dana-Farber) filed a complaint in Massachusetts federal court seeking to correct the inventorship on up to five related U.S. patents directed to methods of treating cancer using PD-1 and PD-L1 antibodies. Specifically, Dana-Farber is seeking to add two scientists as inventors to these patents. In October 2017, Pfizer was allowed to intervene in this case alleging that one of the scientists identified by Dana-Farber was employed by a company eventually acquired by Pfizer during the relevant period. In February 2019, the Company settled the lawsuit with Pfizer. A bench trial in the lawsuit with Dana-Farber began on February 4, 2019. A decision is expected in 2019. Eliquis Patent Litigation - U.S. In 2017, twenty-five generic companies sent the Company Paragraph-IV certification letters informing the Company that they had filed aNDAs seeking approval of generic versions of Eliquis . As a result, two Eliquis patents listed in the FDA Orange Book are being challenged: the composition of matter patent claiming apixaban specifically and a formulation patent. In April 2017, the Company, along with its partner Pfizer, initiated patent lawsuits under the Hatch-Waxman Act against all generic filers in federal district courts in Delaware and West Virginia. In August 2017, the U.S. Patent and Trademark Office granted patent term restoration to the composition of matter patent, thereby restoring the term of the Eliquis composition of matter patent, which is the Company’s basis for projected LOE, from February 2023 to November 2026. The Company has settled lawsuits with a number of aNDA filers through December 2018. The settlements do not affect the Company’s projected LOE for Eliquis . PRICING, SALES AND PROMOTIONAL PRACTICES LITIGATION Plavix* State Attorneys General Lawsuits The Company and certain affiliates of Sanofi are defendants in consumer protection and/or false advertising actions brought by several states relating to the sales and promotion of Plavix* . PRODUCT LIABILITY LITIGATION The Company is a party to various product liability lawsuits. Plaintiffs in these cases seek damages and other relief on various grounds for alleged personal injury and economic loss. As previously disclosed, in addition to lawsuits, the Company also faces unfiled claims involving its products. Byetta* Amylin, a former subsidiary of the Company, and Lilly are co-defendants in product liability litigation related to Byetta*. To date, there are over 500 separate lawsuits pending on behalf of approximately 2,000 active plaintiffs (including pending settlements), which include injury plaintiffs as well as claims by spouses and/or other beneficiaries, in various courts in the U.S. The majority of these cases have been brought by individuals who allege personal injury sustained after using Byetta* , primarily pancreatic cancer, and, in some cases, claiming alleged wrongful death. The majority of cases are pending in Federal Court in San Diego in an MDL or in a coordinated proceeding in California Superior Court in Los Angeles (JCCP). In November 2015, the defendants' motion for summary judgment based on federal preemption was granted in both the MDL and the JCCP. In November 2017, the Ninth Circuit reversed the MDL summary judgment order and remanded the case to the MDL. In November 2018, the California Court of Appeal reversed the state court dismissal and the state court cases were remanded to the JCCP for further proceedings. Amylin has product liability insurance covering a substantial number of claims involving Byetta* and any additional liability to Amylin with respect to Byetta* is expected to be shared between the Company and AstraZeneca. Abilify* The Company and Otsuka are co-defendants in product liability litigation related to Abilify* . Plaintiffs allege Abilify* caused them to engage in compulsive gambling and other impulse control disorders. There have been over 2,000 cases filed in state and federal courts and additional cases are pending in Canada. The Judicial Panel on Multidistrict Litigation has consolidated the federal court cases for pretrial purposes in the U.S. District Court for the Northern District of Florida. On February 15, 2019, the Company and Otsuka entered into a master settlement agreement establishing a proposed settlement program to resolve all Abilify* compulsivity claims filed as of January 28, 2019 in the MDL as well as the various state courts, including California and New Jersey. Eliquis The Company and Pfizer are co-defendants in product liability litigation related to Eliquis . Plaintiffs assert claims, including claims for wrongful death, as a result of bleeding they allege was caused by their use of Eliquis . As of January 2019, no claims remain pending in the MDL in the U.S District Court for the Southern District of New York. Three cases remain pending in state courts and one remains pending in Canada. Over 200 cases have been dismissed with prejudice in the MDL. The claims of 23 plaintiffs are on appeal to the Second Circuit Court of Appeals. The Company expects a decision in 2019. Onglyza* The Company and AstraZeneca are co-defendants in product liability litigation related to Onglyza* . Plaintiffs assert claims, including claims for wrongful death, as a result of heart failure or other cardiovascular injuries they allege were caused by their use of Onglyza* . As of January 2019, claims are pending in state and federal court on behalf of approximately 250 individuals who allege they ingested the product and suffered an injury. A significant majority of these claims are pending in federal courts. In February 2018, the Judicial Panel on Multidistrict Litigation ordered all federal cases to be transferred to an MDL in the U.S. District Court for the Eastern District of Kentucky. As part of the Company’s global diabetes business divestiture, the Company sold Onglyza* to AstraZeneca in February 2014 and any potential liability with respect to Onglyza* is expected to be shared with AstraZeneca. SHAREHOLDER DERIVATIVE LITIGATION Since December 2015, three shareholder derivative lawsuits were filed in New York state court against certain officers and directors of the Company. The plaintiffs allege, among other things, breaches of fiduciary duty surrounding the Company’s previously disclosed October 2015 civil settlement with the SEC of alleged FCPA violations in China in which the Company agreed to a payment of approximately $14.7 million in disgorgement, penalties and interest. As of October 2017, all three of the lawsuits have been dismissed. The Company received a notice of appeal as to one of the dismissed lawsuits. Oral argument in the appeal of the dismissal has been scheduled for February 2019. SECURITIES LITIGATION Since February 2018, two separate putative class action complaints were filed in the U.S. District for the Northern District of California and in the U.S. District Court for the Southern District of New York against the Company, the Company’s Chief Executive Officer, Giovanni Caforio, the Company’s Chief Financial Officer, Charles A. Bancroft and certain former and current executives of the Company. The case in California has been voluntarily dismissed. The remaining complaint alleges violations of securities laws for the Company’s disclosures related to the CheckMate-026 clinical trial in lung cancer. A fully briefed motion to dismiss in pending before the court. The Company intends to defend itself vigorously in this litigation. OTHER LITIGATION Acquisition of Celgene Litigation As of February 20, 2019, nine complaints were filed by Celgene shareholders in the U.S. District Court for the District of Delaware, U.S. District Court for the District of New Jersey, the U.S. District Court for the Southern District of New York and the Court of Chancery of the State of Delaware seeking to enjoin the Company's proposed acquisition of Celgene. The complaints in these actions name as defendants Celgene and the members of Celgene's board of directors. Four of these complaints also name the Company and Burgundy Merger Sub, Inc., a wholly-owned subsidiary of the Company that was formed solely for the purpose of completing the pending acquisition of Celgene and will be merged with and into Celgene upon the completion of the acquisition, as defendants. Of the complaints naming the Company as a defendant, three are styled as putative class actions. The plaintiffs allege violations of various federal securities laws and breaches of fiduciary duties in connection with the acquisition of Celgene by the Company. Separately, a tenth complaint styled as a putative class action was filed in the Court of Chancery of the State of Delaware on behalf of the Company's shareholders naming members of the Company's board of directors as defendants. This complaint alleges that each of the members of the Company's board of directors breached his or her fiduciary duties to the Company and its shareholders by failing to disclose material information about the pending acquisition. The Company, Burgundy Merger Sub and Celgene intend to defend themselves vigorously in these lawsuits. Acquisition of Flexus Litigation In February 2015, the Company acquired Flexus including rights to its IDO-1 inhibitor. In September 2015, Incyte Corporation (“Incyte”) sued Flexus and Flexus's founders (“Flexus Defendants”) in the Superior Court of the State of Delaware. In its initial and subsequent amended complaints, Incyte alleged claims against the Flexus Defendants, among others, for the misappropriation of various trade secrets relating to the research and development of Incyte's IDO-1 inhibitor. In November 2018, following a two and a-half week trial on trade secrets, a jury in the Superior Court of Delaware returned a defense verdict on behalf of the Flexus Defendants. Incyte may appeal the decision. Average Wholesale Price Litigation The Company is a defendant in a qui tam (whistleblower) lawsuit in the U.S. District Court for the Eastern District of Pennsylvania, in which the U.S. Government declined to intervene. The complaint alleges that the Company inaccurately reported its average manufacturer prices to the Centers for Medicare and Medicaid Services to lower what it owed. Similar claims have been filed against other companies. The Court denied the Company's motion to dismiss in November 2018. GOVERNMENT INVESTIGATIONS Like other pharmaceutical companies, the Company and certain of its subsidiaries are subject to extensive regulation by national, state and local government agencies in the U.S. and other countries in which BMS operates. As a result, the Company, from time to time, is subject to various governmental inquiries and investigations. It is possible that criminal charges, substantial fines and/or civil penalties, could result from government investigations. ENVIRONMENTAL PROCEEDINGS As previously reported, the Company is a party to several environmental proceedings and other matters, and is responsible under various state, federal and foreign laws, including CERCLA, for certain costs of investigating and/or remediating contamination resulting from past industrial activity at the Company’s current or former sites or at waste disposal or reprocessing facilities operated by third parties. CERCLA Matters With respect to CERCLA matters for which the Company is responsible under various state, federal and foreign laws, the Company typically estimates potential costs based on information obtained from the U.S. Environmental Protection Agency, or counterpart state or foreign agency and/or studies prepared by independent consultants, including the total estimated costs for the site and the expected cost-sharing, if any, with other “potentially responsible parties,” and the Company accrues liabilities when they are probable and reasonably estimable. The Company estimated its share of future costs for these sites to be $62 million at December 31, 2018 , which represents the sum of best estimates or, where no best estimate can reasonably be made, estimates of the minimal probable amount among a range of such costs (without taking into account any potential recoveries from other parties). The amount includes the estimated costs for any additional probable loss associated with the previously disclosed North Brunswick Township High School Remediation Site.

SUBSEQUENT EVENT SUBSEQUENT EVE

SUBSEQUENT EVENT SUBSEQUENT EVENT (Notes)	12 Months Ended
	Dec. 31, 2018
Subsequent Events [Abstract]
Subsequent Events [Text Block]	SUBSEQUENT EVENT On January 3, 2019, BMS announced that the Company has entered into a definitive merger agreement under which BMS will acquire Celgene. Under the terms of the agreement, if the merger is completed, Celgene shareholders will receive one share of BMS common stock and $50.00 in cash for each share of Celgene common stock held by them. Celgene shareholders will also receive one tradeable contingent value right for each share of Celgene representing the right to receive $9.00 in cash, which is subject to the achievement of future regulatory milestones. Based on the closing price of a share of BMS common stock on January 2, 2019, the most recent trading day prior to the date of the announcement, the merger consideration represented approximately $74 billion . The amount of consideration to be received by Celgene stockholders will fluctuate with changes in the price of the shares of BMS common stock. BMS expects to fund the transaction through a combination of existing cash and new debt. BMS also expects to enter into an accelerated share repurchase program of up to approximately $5.0 billion , subject to the closing of the transaction, market conditions and Board of Directors' approval. The Company expects the transaction will close at the end of the third quarter of 2019, subject to approval by Bristol-Myers Squibb and Celgene shareholders and the satisfaction of customary closing conditions and regulatory approvals.

SELECTED QUARTERLY FINANCIAL DA

SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED)	12 Months Ended
	Dec. 31, 2018
Selected Quarterly Financial Information [Abstract]
Quarterly Financial Information [Text Block]	SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED) Dollars in Millions, except per share data First Quarter Second Quarter Third Quarter Fourth Quarter Year 2018 Total Revenues $ 5,193 $ 5,704 $ 5,691 $ 5,973 $ 22,561 Gross Margin 3,609 4,079 4,043 4,283 16,014 Net Earnings 1,495 382 1,912 1,158 4,947 Net Earnings/(Loss) Attributable to: Noncontrolling Interest 9 9 11 (2 ) 27 BMS 1,486 373 1,901 1,160 4,920 Earnings per Share - Basic (a) $ 0.91 $ 0.23 $ 1.16 $ 0.71 $ 3.01 Earnings per Share - Diluted (a) 0.91 0.23 1.16 0.71 3.01 Cash dividends declared per common share $ 0.40 $ 0.40 $ 0.40 $ 0.41 $ 1.61 Cash and cash equivalents $ 5,342 $ 4,999 $ 5,408 $ 6,911 $ 6,911 Marketable securities (b) 3,680 3,193 3,439 3,748 3,748 Total Assets 33,083 32,641 33,734 34,986 34,986 Long-term debt (c) 5,775 5,671 5,687 6,895 6,895 Equity 12,906 12,418 13,750 14,127 14,127 Dollars in Millions, except per share data First Quarter Second Quarter Third Quarter Fourth Quarter Year 2017 Total Revenues $ 4,929 $ 5,144 $ 5,254 $ 5,449 $ 20,776 Gross Margin 3,664 3,575 3,675 3,768 14,682 Net Earnings 1,526 922 856 (2,329 ) 975 Net Earnings/(Loss) Attributable to: Noncontrolling Interest (48 ) 6 11 (1 ) (32 ) BMS 1,574 916 845 (2,328 ) 1,007 Earnings/(Loss) per Share - Basic (a) $ 0.95 $ 0.56 $ 0.52 $ (1.42 ) $ 0.61 Earnings/(Loss) per Share - Diluted (a) 0.94 0.56 0.51 (1.42 ) 0.61 Cash dividends declared per common share $ 0.39 $ 0.39 $ 0.39 $ 0.40 $ 1.57 Cash and cash equivalents $ 3,910 $ 3,470 $ 4,644 $ 5,421 $ 5,421 Marketable securities (b) 4,884 5,615 5,004 3,871 3,871 Total Assets 32,937 33,409 33,977 33,551 33,551 Long-term debt (c) 7,237 6,911 6,982 6,975 6,975 Equity 14,535 14,821 14,914 11,847 11,847 (a) Earnings per share for the quarters may not add to the amounts for the year, as each period is computed on a discrete basis. (b) Marketable securities includes current and non-current assets. (c) Long-term debt includes the current portion. The following specified items affected the comparability of results in 2018 and 2017 : 2018 Dollars in Millions First Quarter Second Quarter Third Quarter Fourth Quarter Year Cost of products sold (a) $ 13 $ 14 $ 13 $ 18 $ 58 Marketing, selling and administrative 1 — — 1 2 License and asset acquisition charges 60 1,075 — — 1,135 Site exit costs 20 19 18 22 79 Research and development 80 1,094 18 22 1,214 Loss/(gain) on equity investments (15 ) 356 (97 ) 268 512 Provision for restructuring 20 37 45 29 131 Litigation and other settlements — — — 70 70 Divestiture gains (43 ) (25 ) (108 ) (1 ) (177 ) Royalties and licensing income (50 ) (25 ) — — (75 ) Pension and postretirement 31 37 27 26 121 Intangible asset impairment 64 — — — 64 Other income (net) 7 380 (133 ) 392 646 Increase/(decrease) to pretax income 101 1,488 (102 ) 433 1,920 Income taxes on items above (8 ) (218 ) 1 (43 ) (268 ) Income taxes attributed to U.S. tax reform (32 ) 3 (20 ) (7 ) (56 ) Income taxes (40 ) (215 ) (19 ) (50 ) (324 ) Increase/(decrease) to net earnings $ 61 $ 1,273 $ (121 ) $ 383 $ 1,596 2017 Dollars in Millions First Quarter Second Quarter Third Quarter Fourth Quarter Year Cost of products sold (a) $ — $ 130 $ 1 $ 18 $ 149 Marketing, selling and administrative — — — 1 1 License and asset acquisition charges 50 393 310 377 1,130 IPRD impairments 75 — — — 75 Site exit costs 72 96 64 151 383 Research and development 197 489 374 528 1,588 Provision for restructuring 164 15 28 86 293 Litigation and other settlements (481 ) — — — (481 ) Divestiture gains (100 ) — — (26 ) (126 ) Royalties and licensing income — (497 ) — — (497 ) Pension and postretirement 33 36 22 71 162 Loss on debt redemption — 109 — — 109 Other income (net) (384 ) (337 ) 50 131 (540 ) Increase/(decrease) to pretax income (187 ) 282 425 678 1,198 Income taxes on items above 72 20 (41 ) (138 ) (87 ) Income taxes attributed to U.S. tax reform — — — 2,911 2,911 Income taxes 72 20 (41 ) 2,773 2,824 Increase/(decrease) to net earnings (115 ) 302 384 3,451 4,022 Noncontrolling interest (59 ) — — — (59 ) Increase/(decrease) to net earnings attributable to BMS $ (174 ) $ 302 $ 384 $ 3,451 $ 3,963 (a) Specified items in Cost of products sold are accelerated depreciation, asset impairment and other shutdown costs.

ACCOUNTING POLICIES (Policies)

ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Basis of Consolidation The consolidated financial statements are prepared in conformity with U.S. GAAP, including the accounts of Bristol-Myers Squibb Company and all of its controlled majority-owned subsidiaries and certain variable interest entities. All intercompany balances and transactions are eliminated. Material subsequent events are evaluated and disclosed through the report issuance date. Refer to the Summary of Abbreviated Terms at the end of this 2018 Form 10-K for terms used throughout the document. Alliance and license arrangements are assessed to determine whether the terms provide economic or other control over the entity requiring consolidation of an entity. Entities controlled by means other than a majority voting interest are referred to as variable interest entities and are consolidated when BMS has both the power to direct the activities of the variable interest entity that most significantly impacts its economic performance and the obligation to absorb losses or the right to receive benefits that could potentially be significant to the entity.
Segment Reporting, Policy [Policy Text Block]	Business Segment Information BMS operates in a single segment engaged in the discovery, development, licensing, manufacturing, marketing, distribution and sale of innovative medicines that help patients prevail over serious diseases. A global research and development organization and supply chain organization are responsible for the discovery, development, manufacturing and supply of products. Regional commercial organizations market, distribute and sell the products. The business is also supported by global corporate staff functions. The determination of a single segment is consistent with the financial information regularly reviewed by the chief executive officer for purposes of evaluating performance, allocating resources, setting incentive compensation targets, and planning and forecasting future periods. For further information on product and regional revenue, see “—Note 2 . Revenue.”
Use of Estimates and Judgments, Policy [Policy Text Block]	Use of Estimates and Judgments The preparation of financial statements requires the use of management estimates, judgments and assumptions. The most significant assumptions are estimates in determining the fair value and potential impairment of intangible assets; sales rebate and return accruals; legal contingencies; income taxes; and pension and postretirement benefits. Actual results may differ from estimated results.
Reclassifications [Text Block]	Reclassifications Certain prior period amounts were reclassified to conform to the current period presentation. Loss/(gain) on equity investments previously presented in Impairment charges and Other adjustments in the consolidated statements of cash flows is now presented separately.
Revenue from Contract with Customer [Policy Text Block]	Revenue Recognition Effective January 1, 2018, we adopted ASC 606 using the modified retrospective method. Refer to “—Note 2 . Revenue” for a detailed discussion of accounting policies related to revenue recognition, including deferred revenue and royalties. Refer to “—Note 3 . Alliances” for further detail regarding alliances. Alliance and other revenues consist primarily of amounts related to collaborations and out-licensing arrangements. Each of these arrangements are evaluated for whether they represent contracts that are within the scope of the revenue recognition guidance in their entirety or contain aspects that are within the scope of the guidance, either directly or by reference based upon the application of the guidance related to the derecognition of nonfinancial assets (ASC 610). Performance obligations are identified and separated when the other party can benefit directly from the rights, goods or services either on their own or together with other readily available resources and when the rights, goods or services are not highly interdependent or interrelated. Transaction prices for these arrangements may include fixed up-front amounts as well as variable consideration such as contingent development and regulatory milestones, sales-based milestones and royalties. The most likely amount method is used to estimate contingent development, regulatory and sales-based milestones because the ultimate outcomes are binary in nature. The expected value method is used to estimate royalties because a broad range of potential outcomes exist, except for instances in which such royalties relate to a license. Variable consideration is included in the transaction price only to the extent a significant reversal in the amount of cumulative revenue recognized is not probable of occurring when the uncertainty associated with the variable consideration is subsequently resolved. Significant judgment is required in estimating the amount of variable consideration to recognize when assessing factors outside of BMS’s influence such as likelihood of regulatory success, limited availability of third party information, expected duration of time until resolution, lack of relevant past experience, historical practice of offering fee concessions and a large number and broad range of possible amounts. To the extent arrangements include multiple performance obligations that are separable, the transaction price assigned to each distinct performance obligation is reflective of the relative stand-alone selling price and recognized at a point in time upon the transfer of control. Three types of out-licensing arrangements are typically utilized: (1) arrangements when we out-license intellectual property to another party and have no further performance obligations; (2) arrangements that include a license and an additional performance obligation to supply product upon the request of the third party; and (3) collaboration arrangements, which include transferring a license to a third party to jointly develop and commercialize a product. Most out-licensing arrangements consist of a single performance obligation that is satisfied upon execution of the agreement when the development and commercialization rights are transferred to a third party. Up-front fees are recognized immediately and included in Other income (net). Although contingent development and regulatory milestone amounts are assessed each period for the likelihood of achievement, they are typically constrained and recognized when the uncertainty is subsequently resolved for the full amount of the milestone and included in Other income (net). Sales-based milestones and royalties are recognized when the milestone is achieved or the subsequent sales occur. Sales-based milestones are included in Other income (net) and royalties are included in Alliance and other revenue. Certain out-licensing arrangements may also include contingent performance obligations to supply commercial product to the third party upon its request. The license and supply obligations are accounted for as separate performance obligations as they are considered distinct because the third party can benefit from the license either on its own or together with other supply resources readily available to it and the obligations are separately identifiable from other obligations in the contract in accordance with the revenue recognition guidance. After considering the standalone selling prices in these situations, up-front fees, contingent development and regulatory milestone amounts and sales-based milestone and royalties are allocated to the license and recognized in the manner described above. Consideration for the supply obligation is usually based upon stipulated cost-plus margin contractual terms which represent a standalone selling price. The supply consideration is recognized at a point in time upon transfer of control of the product to the third party and included in Alliance and other revenue. The above fee allocation between the license and the supply represents the amount of consideration that the Company expects to be entitled to for the satisfaction of the separate performance obligations. Although collaboration arrangements are unique in nature, both parties are active participants in the operating activities and are exposed to significant risks and rewards depending on the commercial success of the activities. Performance obligations inherent in these arrangements may include the transfer of certain development or commercialization rights, ongoing development and commercialization services and product supply obligations. Except for certain product supply obligations which are considered distinct and accounted for as separate performance obligations similar to the manner discussed above, all other performance obligations are not considered distinct and are combined into a single performance obligation since the transferred rights are highly integrated and interrelated to our obligation to jointly develop and commercialize the product with the third party. As a result, up-front fees are recognized ratably over time throughout the expected period of the collaboration activities and included in Other income (net) as the license is combined with other development and commercialization obligations. Contingent development and regulatory milestones that are no longer constrained are recognized in a similar manner on a prospective basis. Royalties and profit sharing are recognized when the underlying sales and profits occur and are included in Alliance and other revenue. Refer to “—Note 3 . Alliances” for further information.
Income Tax, Policy [Policy Text Block]	Income Taxes The provision for income taxes includes income taxes paid or payable for the current year plus the change in deferred taxes during the year. Deferred taxes result from differences between the financial and tax basis of assets and liabilities and are adjusted for changes in tax rates and tax laws when changes are enacted. Valuation allowances are recognized to reduce deferred tax assets when it is more likely than not that a tax benefit will not be realized. The assessment of whether or not a valuation allowance is required often requires significant judgment including the long-range forecast of future taxable income and the evaluation of tax planning initiatives. Adjustments to the deferred tax valuation allowances are made to earnings in the period when such assessments are made. Tax benefits are recognized from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities based on the technical merits of the position. The tax benefit recognized in the financial statements for a particular tax position is based on the largest benefit that is more likely than not to be realized upon settlement.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents Cash and cash equivalents include bank deposits, time deposits, commercial paper and money market funds. Cash equivalents consist of highly liquid investments with original maturities of three months or less at the time of purchase and are recognized at cost, which approximates fair value.
Investment, Policy [Policy Text Block]	Marketable Debt Securities Marketable debt securities are classified as “available-for-sale” on the date of purchase and reported at fair value. Fair value is determined based on observable market quotes or valuation models using assessments of counterparty credit worthiness, credit default risk or underlying security and overall capital market liquidity. Marketable debt securities are reviewed for impairment by assessing if the decline in market value of the investment below the carrying value is other than temporary, which considers the intent and ability to retain the investment for a period of time sufficient to allow for any anticipated recovery in market value, the duration and extent that the market value has been less than cost and the investee's financial condition. Investments in Equity Securities Investments in equity securities with readily determinable fair values are recorded at fair value with changes in fair value recorded in Other income (net). Investments in equity securities without readily determinable fair values are recorded at cost minus any impairment, plus or minus changes in their estimated fair value resulting from observable price changes in orderly transactions for the identical or a similar investment of the same issuer. Changes in the estimated fair value of investments in equity securities without readily determinable fair values are recorded in Other income (net). Investments in 50% or less owned companies are accounted for using the equity method of accounting when the ability to exercise significant influence over the operating and financial decisions of the investee is maintained. The share of net income or losses of equity investments accounted for using the equity method are included in Other income (net). Investments in equity securities without readily determinable fair values and investments in equity accounted for using the equity method are assessed for potential impairment on a quarterly basis based on qualitative factors.
Inventory, Policy [Policy Text Block]	Inventory Valuation Inventories are stated at the lower of average cost or market.
Property, Plant and Equipment, Policy [Policy Text Block]	Property, Plant and Equipment and Depreciation Expenditures for additions, renewals and improvements are capitalized at cost. Depreciation is computed on a straight-line method based on the estimated useful lives of the related assets ranging from 20 to 50 years for buildings and 3 to 20 years for machinery, equipment and fixtures.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Current facts or circumstances are periodically evaluated to determine if the carrying value of depreciable assets to be held and used may not be recoverable. If such circumstances exist, an estimate of undiscounted future cash flows generated by the long-lived asset, or appropriate grouping of assets, is compared to the carrying value to determine whether an impairment exists at its lowest level of identifiable cash flows. If an asset is determined to be impaired, the loss is measured based on the difference between the asset’s fair value and its carrying value. An estimate of the asset’s fair value is based on quoted market prices in active markets, if available. If quoted market prices are not available, the estimate of fair value is based on various valuation techniques using unobservable fair value inputs, such as a discounted value of estimated future cash flows.
Internal Use Software, Policy [Policy Text Block]	Capitalized Software Eligible costs to obtain internal use software are capitalized and amortized over the estimated useful life of the software.
Acquisitions Policy [Policy Text Block]	Acquisitions Businesses acquired are consolidated upon obtaining control. The fair value of assets acquired and liabilities assumed are recognized at the date of acquisition. Any excess of the purchase price over the estimated fair values of the net assets acquired is recognized as goodwill. Business acquisition costs are expensed when incurred. Contingent consideration from potential development, regulatory, approval and sales-based milestones and sales-based royalties are included in the purchase price for business combinations and are excluded for asset acquisitions. Amounts allocated to the lead investigational compounds for asset acquisitions are expensed at the date of acquisition.
Goodwill and Intangible Assets, Policy [Policy Text Block]	Goodwill, Acquired In-Process Research and Development and Other Intangible Assets The fair value of acquired intangible assets is typically determined using an income-based approach referred to as the excess earnings method utilizing Level 3 fair value inputs. The market participant valuations assume a global view considering all potential jurisdictions and indications based on discounted after-tax cash flow projections, risk adjusted for estimated probability of technical and regulatory success (for IPRD). Finite-lived intangible assets, including licenses, developed technology rights and IPRD projects that reach commercialization are amortized on a straight-line basis over their estimated useful life. Estimated useful lives are determined considering the period the assets are expected to contribute to future cash flows.
Impairment or Disposal of Long-Lived Assets, Including Intangible Assets, Policy [Policy Text Block]	Goodwill is tested at least annually for impairment by assessing qualitative factors or performing a quantitative analysis in determining whether it is more likely than not that the fair value of net assets are below their carrying amounts. Examples of qualitative factors assessed include our share price, financial performance compared to budgets, long-term financial plans, macroeconomic, industry and market conditions as well as the substantial excess of fair value over the carrying value of net assets from the annual impairment test performed in a prior year. Each relevant factor is assessed both individually and in the aggregate. IPRD is tested for impairment on an annual basis and more frequently if events occur or circumstances change that would indicate a potential reduction in the fair values of the assets below their carrying value. Impairment charges are recognized to the extent the carrying value of IPRD is determined to exceed its fair value. Finite-lived intangible assets are tested for impairment when facts or circumstances suggest that the carrying value of the asset may not be recoverable. If the carrying value exceeds the projected undiscounted pretax cash flows of the intangible asset, an impairment loss equal to the excess of the carrying value over the estimated fair value (discounted after-tax cash flows) is recognized.
Costs Associated with Exit or Disposal Activities or Restructurings, Policy [Policy Text Block]	Restructuring Restructuring charges are recognized as a result of actions to streamline operations and reduce the number of facilities. Estimating the impact of restructuring plans, including future termination benefits and other exit costs requires judgment. Actual results could vary from these estimates.
Commitments and Contingencies, Policy [Policy Text Block]	Contingencies Loss contingencies from legal proceedings and claims may occur from government investigations, shareholder lawsuits, product and environmental liability, contractual claims, tax and other matters. Accruals are recognized when it is probable that a liability will be incurred and the amount of loss can be reasonably estimated. Gain contingencies (including contingent proceeds related to the divestitures) are not recognized until realized. Legal fees are expensed as incurred.
Advertising Costs, Policy [Policy Text Block]	Advertising and Product Promotion Costs Advertising and product promotion costs are expensed as incurred.
Foreign Currency Transactions and Translations Policy [Policy Text Block]	Foreign Currency Translation Foreign subsidiary earnings are translated into U.S. dollars using average exchange rates. The net assets of foreign subsidiaries are translated into U.S. dollars using current exchange rates. The U.S. dollar effects that arise from translating the net assets of these subsidiaries at changing rates are recognized in Other Comprehensive (Loss)/Income.
Research and Development Expense, Policy [Policy Text Block]	Research and Development Research and development costs are expensed as incurred. Clinical study costs are accrued over the service periods specified in the contracts and adjusted as necessary based upon an ongoing review of the level of effort and costs actually incurred. Research and development costs are presented net of reimbursements from alliance partners. Upfront and contingent development milestone payments for asset acquisitions of investigational compounds are also included in research and development expense if there are no alternative future uses.
Cash Flow, Policy [Policy Text Block]	Cash Flow Payments for licensing and asset acquisitions of investigational compounds are included in operating activities as well as out-licensing proceeds. Payments for the acquisition of an ownership interest in a legal entity, including acquisitions that do not meet the accounting definition of a business are included in investing activities, as well as divestiture proceeds, royalties and other consideration received subsequent to the related sale of the asset or business. Other adjustments reflected in operating activities include divestiture gains and losses and related royalties, asset acquisition charges, gains and losses on equity investments and gains and losses on debt redemption.
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Adopted Accounting Standards Revenue from Contracts with Customers Amended guidance for revenue recognition was adopted in the first quarter of 2018 using the modified retrospective method with the cumulative effect of the change recognized in Retained earnings. The new guidance, referred to as ASC 606, requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers and replaces most of the existing revenue recognition standards in U.S. GAAP. A five-step model is utilized to achieve the core principle: (1) identify the customer contract; (2) identify the contract’s performance obligation; (3) determine the transaction price; (4) allocate the transaction price to the performance obligation; and (5) recognize revenue when or as a performance obligation is satisfied. The timing of recognizing revenue for typical net product sales to our customers did not significantly change. However, transaction prices are no longer required to be fixed or determinable and certain variable consideration might be recognized prior to the occurrence or resolution of the contingent event. As a result, certain revenue previously deferred under the prior standard because the transaction price was not fixed or determinable is now accounted for as variable consideration and might be recognized earlier provided such terms are sufficient to reliably estimate the ultimate price expected to be realized. Estimated future royalties and contingent fees related to certain arrangements are now recognized prior to the third party sale or event occurring to the extent it is probable that a significant reversal in the amount of estimated cumulative revenue will not occur. The new guidance pertaining to the separation of licensing rights and related fee recognition did not significantly change the timing of recognizing revenue in our existing alliance arrangements that are currently generating revenue. The timing of royalties, sales-based milestones and other forms of contingent consideration resulting from the divestiture of businesses as well as royalties and sales-based milestones from licensing arrangements did not change. The cumulative effect of the accounting change resulted in recognizing contract assets of $214 million and a $168 million increase in Retained earnings net of tax. The cumulative effect was primarily attributed to royalties and licensing rights reacquired by alliance partners that are expected to be received in the future and are not eligible for the licensing exclusion. As a result of the new guidance and cumulative effect adjustment, revenue was approximately $197 million lower in 2018, compared to what would have been reported under the previous guidance. Refer to “—Note 2 . Revenue” for further information. Gains and Losses from the Derecognition of Nonfinancial Assets Amended guidance for gains and losses from the derecognition of nonfinancial assets (ASC 610) was adopted in the first quarter of 2018 using the modified retrospective method. The amendments clarify the scope of asset derecognition guidance, add guidance for partial sales of nonfinancial assets and clarify recognizing gains and losses from the transfer of nonfinancial assets in contracts with noncustomers. Certain transactions such as the sale or transfer of product rights that do not constitute a business will require accounting similar to ASC 606 including the potential recognition of variable consideration. The amended guidance may result in earlier recognition of variable consideration depending on the facts and circumstances of each transaction. The cumulative effect of the accounting change resulted in recognizing contract assets of $167 million and a $130 million increase in Retained earnings net of tax. The cumulative effect was primarily attributed to royalties and termination fees for licensing rights reacquired by third parties that are expected to be received in the future and are not eligible for the licensing exclusion. As a result of the new guidance and cumulative effect adjustment, Other income (net) was approximately $140 million lower in 2018, compared to what would have been reported under the previous guidance. Presentation of Net Periodic Pension and Postretirement Benefits Amended guidance requiring all net periodic benefit components for defined benefit pension and other postretirement plans other than service costs to be recorded outside of income from operations (other income) was adopted in the first quarter of 2018 on a retrospective basis. Cost of products sold; Marketing, selling and administrative; and Research and development expenses increased in the aggregate with a corresponding offset in Other income (net). As adjusted amounts upon adoption of the new guidance are as follows: Year Ended December 31, 2017 2016 Dollars in Millions As Reported As Adjusted As Reported As Adjusted Cost of products sold $ 6,066 $ 6,094 $ 4,946 $ 4,969 Marketing, selling and administrative 4,687 4,751 4,911 4,979 Research and development 6,411 6,482 4,940 5,012 Other income (net) (1,519 ) (1,682 ) (1,285 ) (1,448 ) Definition of a Business Amended guidance that revises the definition of a business was adopted prospectively in the first quarter of 2018. The amendments provide an initial screen that when substantially all of the fair value of the gross assets acquired or disposed of is concentrated in a single identifiable asset or a group of similar identifiable assets, an integrated set of assets and activities would not represent a business. If the screen is not met, the set must include an input and a substantive process that together significantly contribute to the ability to create outputs for the set to represent a business. The amendment also narrows the definition of the term “output” and requires the transfer of an organized work force when outputs do not exist. The amended guidance may result in more transactions being accounted for as assets in the future with the impact to our results of operations dependent on the individual facts and circumstances of each transaction. Recognition and Measurement of Financial Assets and Liabilities Amended guidance for the recognition, measurement, presentation and disclosures of financial instruments was adopted using the modified retrospective method in the first quarter of 2018. The new guidance requires that fair value adjustments for equity investments with readily determinable fair values be reported through earnings. The new guidance also requires a qualitative impairment assessment for equity investments without a readily determinable fair value based upon observable price changes and a charge through earnings if an impairment exists. The cumulative effect of the accounting change resulted in a $36 million reduction to Other Comprehensive (Loss)/Income and a corresponding $34 million increase to Retained earnings, net of tax. Refer to “—Note 5 . Other Income (Net)” for further information and the impact on the results of operations. Accounting for Hedging Activities Amended guidance for derivatives and hedging was adopted using the modified retrospective method in the first quarter of 2018. The amended guidance revises and expands items eligible for hedge accounting, simplifies hedge effectiveness testing and changes the timing of recognition and presentation for certain hedged items. Certain disclosure requirements were also modified for hedging activities on a prospective basis. The adoption of the amended standard did not have a material impact on the Company’s results of operations. Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income Amended guidance for the reclassification of certain tax effects from accumulated other comprehensive income was adopted prospectively in the fourth quarter of 2018. The new guidance permits the reclassification of the income tax effect on amounts recorded within accumulated other comprehensive income impacted by the Tax Cuts and Jobs Act into Retained earnings. The Company recorded a cumulative effect adjustment to increase Accumulated other comprehensive loss by $283 million with a corresponding increase to Retained earnings. Collaborative Arrangements Amended guidance clarifying the interaction between ASC 606, Revenue from Contracts with Customers , and ASC 808, Collaborative Arrangements , was adopted retrospectively to the first quarter of 2018. The amended guidance clarifies when certain transactions between collaborative arrangement participants should be accounted for and presented as revenue under ASC 606. The adoption of the amended guidance did not have an impact on the Company’s results of operations. Recently Issued Accounting Standards Not Yet Adopted Leases In February 2016, the FASB issued amended guidance on lease accounting. The amended guidance requires the recognition of a right-of-use asset and a lease liability, initially measured at the present value of future lease payments for leases with a term longer than 12 months. The amended guidance will be adopted on January 1, 2019, on a modified retrospective approach. The Company's assessment of the amended guidance is substantially complete, including our implementation of a leasing software system procured from a third party vendor, our gathering of lease information data, our assessment of the reasonable certainty of exercising renewal and termination options, and our evaluation of changes and enhancements to processes and internal controls. Based on our assessment, we intend to elect the package of practical expedients on adoption, apply the short-term lease recognition exemption for leases with terms of 12 months or less that do not include an option to purchase the underlying asset that we are reasonably certain to exercise, and apply a portfolio approach to discount our real property lease liabilities using the Company's incremental borrowing rate, as most real property leases do not provide an implicit rate. Lease terms vary based on the nature of operations and the market dynamics in each country; however, all leased facilities are classified as operating leases with remaining lease terms between 1 and 20 years, and comprise approximately 90% of our total lease obligation, the discounted value of which is approximately $600 million as of December 31, 2018. The amended guidance is not expected to materially impact the Company’s results of operations other than the recognition of the right-of-use asset and lease liability. Sublease income is not material to the Company's results of operations. The cumulative effect of the accounting change is not expected to be material to the Company's results of operations. Financial Instruments - Measurement of Credit Losses In June 2016, the FASB issued amended guidance for the measurement of credit losses on financial instruments. Entities will be required to use a forward-looking estimated loss model. Available-for-sale debt security credit losses will be recognized as allowances rather than a reduction in amortized cost. The guidance is effective January 1, 2020 with early adoption permitted in 2019 on a modified retrospective approach. The amended guidance is not expected to materially impact the Company’s results of operations. Goodwill Impairment Testing In January 2017, the FASB issued amended guidance that simplifies the recognition and measurement of a goodwill impairment loss by eliminating Step 2 of the quantitative impairment test. As a result, impairment charges will be required for the amount by which the reporting units carrying amount exceeds its fair value up to the amount of its allocated goodwill. The guidance is effective on a prospective basis on January 1, 2020, with early adoption permitted for interim or annual goodwill impairment tests performed after January 1, 2017. The amended guidance is not expected to materially impact the Company’s results of operations.

REVENUE REVENUE (Policies)

REVENUE REVENUE (Policies)	12 Months Ended
	Dec. 31, 2018
Revenue from Contract with Customer [Abstract]
Revenue from Contract with Customer [Policy Text Block]	Revenue Recognition Effective January 1, 2018, we adopted ASC 606 using the modified retrospective method. Refer to “—Note 2 . Revenue” for a detailed discussion of accounting policies related to revenue recognition, including deferred revenue and royalties. Refer to “—Note 3 . Alliances” for further detail regarding alliances. Alliance and other revenues consist primarily of amounts related to collaborations and out-licensing arrangements. Each of these arrangements are evaluated for whether they represent contracts that are within the scope of the revenue recognition guidance in their entirety or contain aspects that are within the scope of the guidance, either directly or by reference based upon the application of the guidance related to the derecognition of nonfinancial assets (ASC 610). Performance obligations are identified and separated when the other party can benefit directly from the rights, goods or services either on their own or together with other readily available resources and when the rights, goods or services are not highly interdependent or interrelated. Transaction prices for these arrangements may include fixed up-front amounts as well as variable consideration such as contingent development and regulatory milestones, sales-based milestones and royalties. The most likely amount method is used to estimate contingent development, regulatory and sales-based milestones because the ultimate outcomes are binary in nature. The expected value method is used to estimate royalties because a broad range of potential outcomes exist, except for instances in which such royalties relate to a license. Variable consideration is included in the transaction price only to the extent a significant reversal in the amount of cumulative revenue recognized is not probable of occurring when the uncertainty associated with the variable consideration is subsequently resolved. Significant judgment is required in estimating the amount of variable consideration to recognize when assessing factors outside of BMS’s influence such as likelihood of regulatory success, limited availability of third party information, expected duration of time until resolution, lack of relevant past experience, historical practice of offering fee concessions and a large number and broad range of possible amounts. To the extent arrangements include multiple performance obligations that are separable, the transaction price assigned to each distinct performance obligation is reflective of the relative stand-alone selling price and recognized at a point in time upon the transfer of control. Three types of out-licensing arrangements are typically utilized: (1) arrangements when we out-license intellectual property to another party and have no further performance obligations; (2) arrangements that include a license and an additional performance obligation to supply product upon the request of the third party; and (3) collaboration arrangements, which include transferring a license to a third party to jointly develop and commercialize a product. Most out-licensing arrangements consist of a single performance obligation that is satisfied upon execution of the agreement when the development and commercialization rights are transferred to a third party. Up-front fees are recognized immediately and included in Other income (net). Although contingent development and regulatory milestone amounts are assessed each period for the likelihood of achievement, they are typically constrained and recognized when the uncertainty is subsequently resolved for the full amount of the milestone and included in Other income (net). Sales-based milestones and royalties are recognized when the milestone is achieved or the subsequent sales occur. Sales-based milestones are included in Other income (net) and royalties are included in Alliance and other revenue. Certain out-licensing arrangements may also include contingent performance obligations to supply commercial product to the third party upon its request. The license and supply obligations are accounted for as separate performance obligations as they are considered distinct because the third party can benefit from the license either on its own or together with other supply resources readily available to it and the obligations are separately identifiable from other obligations in the contract in accordance with the revenue recognition guidance. After considering the standalone selling prices in these situations, up-front fees, contingent development and regulatory milestone amounts and sales-based milestone and royalties are allocated to the license and recognized in the manner described above. Consideration for the supply obligation is usually based upon stipulated cost-plus margin contractual terms which represent a standalone selling price. The supply consideration is recognized at a point in time upon transfer of control of the product to the third party and included in Alliance and other revenue. The above fee allocation between the license and the supply represents the amount of consideration that the Company expects to be entitled to for the satisfaction of the separate performance obligations. Although collaboration arrangements are unique in nature, both parties are active participants in the operating activities and are exposed to significant risks and rewards depending on the commercial success of the activities. Performance obligations inherent in these arrangements may include the transfer of certain development or commercialization rights, ongoing development and commercialization services and product supply obligations. Except for certain product supply obligations which are considered distinct and accounted for as separate performance obligations similar to the manner discussed above, all other performance obligations are not considered distinct and are combined into a single performance obligation since the transferred rights are highly integrated and interrelated to our obligation to jointly develop and commercialize the product with the third party. As a result, up-front fees are recognized ratably over time throughout the expected period of the collaboration activities and included in Other income (net) as the license is combined with other development and commercialization obligations. Contingent development and regulatory milestones that are no longer constrained are recognized in a similar manner on a prospective basis. Royalties and profit sharing are recognized when the underlying sales and profits occur and are included in Alliance and other revenue. Refer to “—Note 3 . Alliances” for further information.

ALLIANCES ALLIANCES (Policies)

ALLIANCES ALLIANCES (Policies)	12 Months Ended
	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Collaborative Arrangement, Accounting Policy [Policy Text Block]	The most common activities between BMS and its alliance partners are presented in results of operations as follows: • When BMS is the principal in the end customer sale, 100% of product sales are included in Net product sales. When BMS's alliance partner is the principal in the end customer sale, BMS's contractual share of the third-party sales and/or royalty income are included in Alliance revenues as the sale of commercial products are considered part of BMS's ongoing major or central operations. Refer to “—Note 2 . Revenue” for information regarding recognition criteria. • Amounts payable to BMS by alliance partners (who are the principal in the end customer sale) for supply of commercial products are included in Alliance revenues as the sale of commercial products are considered part of BMS's ongoing major or central operations. • Profit sharing, royalties and other sales-based fees payable by BMS to alliance partners are included in Cost of products sold as incurred. • Cost reimbursements between the parties are recognized as incurred and included in Cost of products sold; Marketing, selling and administrative expenses; or Research and development expenses, based on the underlying nature of the related activities subject to reimbursement. • Upfront and contingent development and approval milestones payable to BMS by alliance partners for investigational compounds and commercial products are deferred and amortized over the expected period of BMS's development and co-promotion obligation through the market exclusivity period or the periods in which the related compounds or products are expected to contribute to future cash flows. The amortization is presented consistent with the nature of the payment under the arrangement. For example, amounts received for investigational compounds are presented in Other income (net) as the activities being performed at that time are not related to the sale of commercial products included in BMS’s ongoing major or central operations; amounts received for commercial products are presented in alliance revenue as the sale of commercial products are considered part of BMS’s ongoing major or central operations. • Upfront and contingent approval milestones payable by BMS to alliance partners for commercial products are capitalized and amortized over the shorter of the contractual term or the periods in which the related products are expected to contribute to future cash flows. The amortization is included in Cost of products sold. • Upfront and contingent milestones payable by BMS to alliance partners prior to regulatory approval are expensed as incurred and included in Research and development expense. • Royalties and other contingent consideration payable to BMS by alliance partners related to the divestiture of such businesses are included in Other income (net) when earned. • All payments between BMS and its alliance partners are presented in Cash Flows From Operating Activities, except as otherwise described below.

ACCOUNTING POLICIES Presentatio

ACCOUNTING POLICIES Presentation of Net Periodic Pension and Postretirement Benefits (Tables)	12 Months Ended
	Dec. 31, 2018
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Schedule of Net Benefit Costs [Table Text Block]	The net periodic benefit cost/(credit) of defined benefit pension plans includes: Dollars in Millions 2018 2017 2016 Service cost — benefits earned during the year $ 26 $ 25 $ 24 Interest cost on projected benefit obligation 193 188 192 Expected return on plan assets (386 ) (411 ) (418 ) Amortization of prior service credits (4 ) (4 ) (3 ) Amortization of net actuarial loss 74 82 84 Settlements and curtailments 121 159 91 Special termination benefits — 3 1 Net periodic benefit cost/(credit) $ 24 $ 42 $ (29 )
Accounting Standards Update 2017-07 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Schedule of Net Benefit Costs [Table Text Block]	As adjusted amounts upon adoption of the new guidance are as follows: Year Ended December 31, 2017 2016 Dollars in Millions As Reported As Adjusted As Reported As Adjusted Cost of products sold $ 6,066 $ 6,094 $ 4,946 $ 4,969 Marketing, selling and administrative 4,687 4,751 4,911 4,979 Research and development 6,411 6,482 4,940 5,012 Other income (net) (1,519 ) (1,682 ) (1,285 ) (1,448 )

REVENUE REVENUE (Tables)

REVENUE REVENUE (Tables)	12 Months Ended
	Dec. 31, 2018
Disaggregation of Revenue [Line Items]
Disaggregation of Revenue [Table Text Block]	The following table summarizes the disaggregation of revenue by nature: Year Ended December 31, Dollars in Millions 2018 2017 2016 Net product sales $ 21,581 $ 19,258 $ 17,702 Alliance revenues 647 962 1,252 Other revenues 333 556 473 Total Revenues $ 22,561 $ 20,776 $ 19,427
Schedule of Revenue by Major Customers by Reporting Segments [Table Text Block]	2018 2017 2016 McKesson Corporation 25 % 24 % 22 % AmerisourceBergen Corporation 20 % 18 % 18 % Cardinal Health, Inc. 17 % 15 % 14 %
Reconciliation of Gross Product Sales to Net Product Sales [Table Text Block]	The following table summarizes GTN adjustments: Year Ended December 31, Dollars in Millions 2018 2017 2016 Gross product sales $ 30,174 $ 25,499 $ 22,364 GTN adjustments (a) Charge-backs and cash discounts (2,735 ) (2,084 ) (1,582 ) Medicaid and Medicare rebates (3,225 ) (2,086 ) (1,382 ) Other rebates, returns, discounts and adjustments (2,633 ) (2,071 ) (1,698 ) Total GTN adjustments (8,593 ) (6,241 ) (4,662 ) Net product sales $ 21,581 $ 19,258 $ 17,702 (a) Includes adjustments for provisions for product sales made in prior periods resulting from changes in estimates of $96 million , $71 million and $155 million for the years ended December 31, 2018, 2017 and 2016, respectively.
Revenue from External Customers by Products and Services [Table Text Block]	The following table summarizes the disaggregation of revenue by product and region: Year Ended December 31, Dollars in Millions 2018 2017 2016 Prioritized Brands Opdivo $ 6,735 $ 4,948 $ 3,774 Eliquis 6,438 4,872 3,343 Orencia 2,710 2,479 2,265 Sprycel 2,000 2,005 1,824 Yervoy 1,330 1,244 1,053 Empliciti 247 231 150 Established Brands Baraclude 744 1,052 1,192 Reyataz Franchise 427 698 912 Sustiva Franchise 283 729 1,065 Hepatitis C Franchise 17 406 1,578 Other Brands 1,630 2,112 2,271 Total Revenues $ 22,561 $ 20,776 $ 19,427 United States $ 12,586 $ 11,358 $ 10,720 Europe 5,658 4,988 4,215 Rest of World 3,733 3,877 3,964 Other (a) 584 553 528 Total Revenues $ 22,561 $ 20,776 $ 19,427 (a) Other revenues included royalties and alliance-related revenues for products not sold by our regional commercial organizations.
Contract with Customer, Asset and Liability [Table Text Block]	The following table summarizes contract assets as of December 31, 2018 and January 1, 2018: Dollars in Millions December 31, 2018 January 1, 2018 Prepaid expenses and other $ 35 $ 349 Other assets 19 32 Total Contract Assets $ 54 $ 381

ALLIANCES (Tables)

ALLIANCES (Tables)	12 Months Ended
	Dec. 31, 2018
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Summarized Financial Information Reflected In Consolidated Financial Statements [Table Text Block]	Selected financial information pertaining to our alliances was as follows, including net product sales when BMS is the principal in the third-party customer sale for products subject to the alliance. Expenses summarized below do not include all amounts attributed to the activities for the products in the alliance, but only the payments between the alliance partners or the related amortization if the payments were deferred or capitalized. Certain prior period amounts included below were revised to exclude amounts for arrangements that no longer meet the criteria for collaboration arrangements. Year Ended December 31, Dollars in Millions 2018 2017 2016 Revenues from alliances: Net product sales $ 8,359 $ 6,917 $ 5,530 Alliance revenues 647 962 1,252 Total Revenues $ 9,006 $ 7,879 $ 6,782 Payments to/(from) alliance partners: Cost of products sold $ 3,439 $ 2,718 $ 2,126 Marketing, selling and administrative (104 ) (62 ) (30 ) Research and development 1,044 (28 ) (9 ) Other income (net) (67 ) (46 ) (42 ) Selected Alliance Balance Sheet Information: December 31, Dollars in Millions 2018 2017 Receivables – from alliance partners $ 395 $ 322 Accounts payable – to alliance partners 904 875 Deferred income from alliances (a) 491 467 (a) Includes unamortized upfront and milestone payments.
Collaborative Arrangement [Member] | Pfizer [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Summarized Financial Information Reflected In Consolidated Financial Statements [Table Text Block]	Summarized financial information related to this alliance was as follows: Year Ended December 31, Dollars in Millions 2018 2017 2016 Revenues from Pfizer alliance: Net product sales $ 6,329 $ 4,808 $ 3,306 Alliance revenues 109 64 37 Total Revenues $ 6,438 $ 4,872 $ 3,343 Payments to/(from) Pfizer: Cost of products sold – Profit sharing $ 3,078 $ 2,314 $ 1,595 Other income (net) – Amortization of deferred income (55 ) (55 ) (55 ) Selected Alliance Balance Sheet Information: December 31, Dollars in Millions 2018 2017 Receivables $ 220 $ 193 Accounts payable 786 625 Deferred income $ 410 $ 466
Collaborative Arrangement [Member] | Otsuka [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Summarized Financial Information Reflected In Consolidated Financial Statements [Table Text Block]	Summarized financial information related to this alliance was as follows: Year Ended December 31, Dollars in Millions 2018 2017 2016 Revenues from Otsuka alliances: Net product sales – Oncology territory $ 1,705 $ 1,699 $ 1,544 Payments to Otsuka: Cost of products sold – Oncology fee $ 297 $ 299 $ 304
Collaborative Arrangement [Member] | Ono [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Summarized Financial Information Reflected In Consolidated Financial Statements [Table Text Block]	Summarized financial information related to this alliance was as follows: Year Ended December 31, Dollars in Millions 2018 2017 2016 Revenues from Ono alliances: Net product sales $ 165 $ 145 $ 147 Alliance revenues 294 268 280 Total Revenues $ 459 $ 413 $ 427
Collaborative Arrangement [Member] | Gilead [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Summarized Financial Information Reflected In Consolidated Financial Statements [Table Text Block]	Summarized financial information related to this alliance was as follows: Year Ended December 31, Dollars in Millions 2018 2017 2016 Revenues from Gilead alliances: Alliance revenues $ 253 $ 623 $ 934 Equity in net loss of affiliates $ 2 $ 13 $ 12
Collaborative Arrangement [Member] | AbbVie [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Summarized Financial Information Reflected In Consolidated Financial Statements [Table Text Block]	Summarized financial information related to this alliance was as follows: Year Ended December 31, Dollars in Millions 2018 2017 2016 Revenues from AbbVie alliance: Net product sales $ 162 $ 150 $ 132 Payments to AbbVie: Cost of products sold – Profit sharing $ 44 $ 41 $ 34

ACQUISITIONS, DIVESTITURES AN_2

ACQUISITIONS, DIVESTITURES AND LICENSING ARRANGEMENTS (Tables)	12 Months Ended
	Dec. 31, 2018
Acquisitions and Divestitures [Abstract]
Schedule of Asset Acquisitions, by Acquisition [Table Text Block]	Dollars in Millions Year Upfront Payment R&D Expense Deferred Tax Assets (a) Contingent Consideration IFM (b) 2017 $ 325 $ 311 $ 14 $ 2,020 Cormorant 2016 35 35 — 485 Padlock 2016 150 139 11 453 (a) Relates to net operating loss and tax credit carryforwards. (b) Includes $25 million for certain negotiation rights to collaborate, license or acquire an NLRP3 antagonist program from a newly formed entity established by the former shareholders of IFM.
Divestitures [Table Text Block]	Divestitures The following table summarizes proceeds, gains and royalty income resulting from divestitures. Revenue and pretax earnings related to all divestitures and assets held-for-sale were not material in all periods presented (excluding divestiture gains). Proceeds (a) Divestiture Gains Royalty Income Dollars in Millions 2018 2017 2016 2018 2017 2016 2018 2017 2016 Diabetes Business $ 579 $ 405 $ 333 $ — $ (126 ) $ — $ (661 ) $ (329 ) $ (361 ) Erbitux* Business 216 218 252 — — — (145 ) (224 ) (246 ) Manufacturing Operations 160 — — — — — — — — Plavix* and Avapro* / Avalide* 80 — — — — — — — — Investigational HIV Business — — 387 — (11 ) (272 ) — — — OTC Business — — 317 — — (277 ) — — — Mature Brands and Other 212 28 28 (178 ) (24 ) (15 ) (8 ) (4 ) (11 ) $ 1,247 $ 651 $ 1,317 $ (178 ) $ (161 ) $ (564 ) $ (814 ) $ (557 ) $ (618 ) (a) Includes royalties received subsequent to the related sale of the asset or business.

OTHER INCOME (NET) (Tables)

OTHER INCOME (NET) (Tables)	12 Months Ended
	Dec. 31, 2018
Other Nonoperating Income (Expense) [Abstract]
Schedule Of Other Income Expense [Table Text Block]	Year Ended December 31, Dollars in Millions 2018 2017 2016 Interest expense $ 183 $ 196 $ 167 Investment income (173 ) (126 ) (97 ) Loss/(gain) on equity investments 512 (23 ) 37 Provision for restructuring 131 293 109 Litigation and other settlements 76 (487 ) 47 Equity in net income of affiliates (93 ) (75 ) (77 ) Divestiture gains (178 ) (164 ) (576 ) Royalties and licensing income (1,353 ) (1,351 ) (719 ) Transition and other service fees (12 ) (37 ) (238 ) Pension and postretirement (27 ) (1 ) (72 ) Intangible asset impairment 64 — 15 Loss on debt redemption — 109 — Other 20 (16 ) (44 ) Other income (net) $ (850 ) $ (1,682 ) $ (1,448 )

RESTRUCTURING (Tables)

RESTRUCTURING (Tables)	12 Months Ended
	Dec. 31, 2018
Restructuring Charges [Abstract]
Schedule of Restructuring and Related Costs [Table Text Block]	The following tables summarize the charges and activity related to the restructuring actions: Year Ended December 31, Dollars in Millions 2018 2017 2016 Employee termination costs $ 87 $ 267 $ 97 Other termination costs 44 26 12 Provision for restructuring 131 293 109 Accelerated depreciation 113 289 72 Asset impairments 16 241 13 Other shutdown costs 8 3 19 Total charges $ 268 $ 826 $ 213 Year Ended December 31, Dollars in Millions 2018 2017 2016 Cost of products sold $ 57 $ 149 $ 21 Marketing, selling and administrative 1 1 — Research and development 79 383 83 Other income (net) 131 293 109 Total charges $ 268 $ 826 $ 213
Schedule of Restructuring Reserve by Type of Cost [Table Text Block]	Year Ended December 31, Dollars in Millions 2018 2017 2016 Liability at January 1 $ 186 $ 114 $ 125 Charges 148 319 116 Change in estimates (17 ) (26 ) (7 ) Provision for restructuring 131 293 109 Foreign currency translation and other 1 18 — Payments (219 ) (239 ) (120 ) Liability at December 31 $ 99 $ 186 $ 114

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Schedule of Provision for Income Taxes [Table Text Block]	The provision/(benefit) for income taxes consisted of: Year Ended December 31, Dollars in Millions 2018 2017 2016 Current: U.S. $ 485 $ 2,782 $ 1,144 Non-U.S. 450 364 468 Total Current 935 3,146 1,612 Deferred: U.S. 29 1,063 (101 ) Non-U.S. 57 (53 ) (103 ) Total Deferred 86 1,010 (204 ) Total Provision $ 1,021 $ 4,156 $ 1,408
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	The reconciliation of the effective tax rate to the U.S. statutory Federal income tax rate was: % of Earnings Before Income Taxes Dollars in Millions 2018 2017 2016 Earnings before income taxes: U.S. $ 2,338 $ 2,280 $ 3,100 Non-U.S. 3,630 2,851 2,815 Total $ 5,968 $ 5,131 $ 5,915 U.S. statutory rate 1,253 21.0 % 1,796 35.0 % 2,070 35.0 % Deemed repatriation transition tax (56 ) (0.9 )% 2,611 50.9 % — — Deferred tax remeasurement — — 285 5.6 % — — Global intangible low taxed income (GILTI) 94 1.6 % — — — — Foreign tax effect of certain operations in Ireland, Puerto Rico and Switzerland (202 ) (3.4 )% (561 ) (10.9 )% (442 ) (7.5 )% U.S. Federal valuation allowance 119 2.0 % — — (29 ) (0.5 )% U.S. Federal, state and foreign contingent tax matters (55 ) (0.9 )% 72 1.4 % 87 1.5 % U.S. Federal research based credits (138 ) (2.3 )% (144 ) (2.8 )% (144 ) (2.4 )% Goodwill allocated to divestitures — — 4 0.1 % 34 0.6 % U.S. Branded Prescription Drug Fee 21 0.3 % 52 1.0 % 52 0.9 % Non-deductible R&D charges 17 0.3 % 266 5.2 % 100 1.7 % Puerto Rico excise tax (152 ) (2.6 )% (131 ) (2.6 )% (131 ) (2.2 )% Domestic manufacturing deduction — — (78 ) (1.5 )% (122 ) (2.1 )% State and local taxes (net of valuation allowance) 67 1.1 % 77 1.5 % 23 0.4 % Foreign and other 53 0.9 % (93 ) (1.9 )% (90 ) (1.6 )% $ 1,021 17.1 % $ 4,156 81.0 % $ 1,408 23.8 %
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	The components of current and non-current deferred income tax assets/(liabilities) were as follows: December 31, Dollars in Millions 2018 2017 Deferred tax assets Foreign net operating loss carryforwards $ 2,978 $ 2,872 State net operating loss and credit carryforwards 121 143 U.S. Federal net operating loss and credit carryforwards 67 99 Deferred income 188 212 Milestone payments and license fees 552 386 Pension and postretirement benefits 26 131 Intercompany profit and other inventory items 670 651 Other foreign deferred tax assets 327 312 Share-based compensation 54 60 Other 352 280 Total deferred tax assets 5,335 5,146 Valuation allowance (3,193 ) (2,827 ) Deferred tax assets net of valuation allowance 2,142 2,319 Deferred tax liabilities Depreciation (61 ) (11 ) Acquired intangible assets (220 ) (216 ) Goodwill and other (533 ) (527 ) Total deferred tax liabilities (814 ) (754 ) Deferred tax assets, net $ 1,328 $ 1,565 Recognized as: Deferred income taxes – non-current $ 1,371 $ 1,610 Income taxes payable – non-current (18 ) (45 ) Liabilities related to assets held-for-sale (25 ) — Total $ 1,328 $ 1,565
Summary of Valuation Allowance [Table Text Block]	Changes in the valuation allowance were as follows: Year Ended December 31, Dollars in Millions 2018 2017 2016 Balance at beginning of year $ 2,827 $ 3,078 $ 3,534 Provision 458 50 39 Utilization (43 ) (335 ) (355 ) Foreign currency translation (48 ) 341 (142 ) Acquisitions — 2 2 Non U.S. rate change (1 ) (309 ) — Balance at end of year $ 3,193 $ 2,827 $ 3,078
Summary of Income Tax Contingencies [Table Text Block]	A reconciliation of the beginning and ending amount of gross unrecognized tax benefits is as follows: Year Ended December 31, Dollars in Millions 2018 2017 2016 Balance at beginning of year $ 1,155 $ 995 $ 944 Gross additions to tax positions related to current year 48 173 49 Gross additions to tax positions related to prior years 21 30 49 Gross additions to tax positions assumed in acquisitions — — 1 Gross reductions to tax positions related to prior years (106 ) (22 ) (22 ) Settlements 2 (20 ) (13 ) Reductions to tax positions related to lapse of statute (119 ) (13 ) (4 ) Cumulative translation adjustment (6 ) 12 (9 ) Balance at end of year $ 995 $ 1,155 $ 995
Summary of Income Tax Examinations [Table Text Block]	Additional information regarding unrecognized tax benefits is as follows: Year Ended December 31, Dollars in Millions 2018 2017 2016 Unrecognized tax benefits that if recognized would impact the effective tax rate $ 853 $ 1,002 $ 854 Accrued interest 167 148 112 Accrued penalties 11 15 17

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2018
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Year Ended December 31, Amounts in Millions, Except Per Share Data 2018 2017 2016 Net Earnings Attributable to BMS used for Basic and Diluted EPS Calculation $ 4,920 $ 1,007 $ 4,457 Weighted-average common shares outstanding - basic 1,633 1,645 1,671 Incremental shares attributable to share-based compensation plans 4 7 9 Weighted-average common shares outstanding - diluted 1,637 1,652 1,680 Earnings per share - basic $ 3.01 $ 0.61 $ 2.67 Earnings per share - diluted 3.01 0.61 2.65

FINANCIAL INSTRUMENTS AND FAI_2

FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Dec. 31, 2018
Financial Instruments [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	Financial assets and liabilities measured at fair value on a recurring basis are summarized below: December 31, 2018 December 31, 2017 Dollars in Millions Level 1 Level 2 Level 1 Level 2 Cash and cash equivalents - Money market and other securities $ — $ 6,173 $ — $ 4,728 Marketable securities: Certificates of deposit — 971 — 141 Commercial paper — 273 — 50 Corporate debt securities — 2,379 — 3,548 Equity investments — 125 — 132 Derivative assets — 44 — 13 Equity investments 88 266 67 — Derivative liabilities — (31 ) — (52 )
Available-for-sale Securities [Table Text Block]	: December 31, 2018 December 31, 2017 Dollars in Millions Amortized Gross Unrealized Fair Value Amortized Gross Unrealized Fair Value Gains Losses Gains Losses Certificates of deposit $ 971 $ — $ — $ 971 $ 141 $ — $ — $ 141 Commercial paper 273 — — 273 50 — — 50 Corporate debt securities 2,416 — (37 ) 2,379 3,555 3 (10 ) 3,548 Equity investments (a) — — — — 31 37 (1 ) 67 $ 3,660 $ — $ (37 ) $ 3,623 $ 3,777 $ 40 $ (11 ) $ 3,806 Equity investments (b) 479 132 Total $ 4,102 $ 3,938 Dollars in Millions December 31, December 31, Current marketable securities $ 1,973 $ 1,391 Non-current marketable securities (c) 1,775 2,480 Other assets (a) 354 67 Total $ 4,102 $ 3,938 (a) Includes equity investments with readily determinable fair values not measured using the fair value option as of December 31, 2017 . (b) Includes equity and fixed income funds measured using the fair value option at December 31, 2017 . Refer to “ — Note. 1 Accounting Policies and Recently Issued Accounting Standards ” for more information. (c) All non-current marketable securities mature within five years as of December 31, 2018 and December 31, 2017 .
Debt Securities, Trading, and Equity Securities, FV-NI [Table Text Block]	The following table summarizes net loss recorded for equity investments with readily determinable fair values held as of December 31, 2018 : Year Ended December 31, Dollars in Millions 2018 Net loss recognized $ (530 ) Less: Net gain recognized for equity investments sold 7 Net unrealized loss on equity investments held $ (537 )
Schedule of Derivatives and Fair Value [Table Text Block]	The following summarizes the fair value of outstanding derivatives: December 31, 2018 December 31, 2017 Asset (a) Liability (b) Asset (a) Liability (b) Dollars in Millions Notional Fair Value Notional Fair Value Notional Fair Value Notional Fair Value Derivatives designated as hedging instruments: Interest rate swap contracts $ — $ — $ 755 $ (10 ) $ — $ — $ 755 $ (6 ) Cross-currency interest rate swap contracts 50 — 250 (5 ) — — — — Foreign currency forward contracts 1,503 44 496 (10 ) 944 12 489 (9 ) Derivatives not designated as hedging instruments: Foreign currency forward contracts 54 — 600 (6 ) 206 1 1,369 (37 ) (a) Included in prepaid expenses and other and other assets. (b) Included in accrued liabilities and pension and other liabilities.
Derivative Instruments, Gain (Loss) [Table Text Block]	The following table summarizes the financial statement classification and amount of gain/(loss) recognized on hedging instruments: Year Ended December 31, 2018 2017 2016 Dollars in Millions Cost of products sold Other income (net) Cost of products sold Other income (net) Cost of products sold Other income (net) Interest rate swap contracts $ — $ 23 $ — $ 31 $ — $ 36 Cross-currency interest rate swap contracts — 8 — — — — Foreign currency forward contracts 4 14 12 (52 ) (20 ) (36 )
Gain/(Loss) on Hedging Activity [Table Text Block]	The following table summarizes the effect of derivative and non-derivative instruments designated as hedging instruments in Other Comprehensive (Loss)/Income: Year Ended December 31, Dollars in Millions 2018 2017 2016 Derivatives qualifying as cash flow hedges Foreign currency forward contracts gain/(loss): Recognized in Other Comprehensive (Loss)/Income (a) $ 86 $ (108 ) $ 6 Reclassified to Cost of products sold (4 ) (12 ) 20 Reclassified to Other income (net) — 36 (8 ) Derivatives qualifying as net investment hedges Cross-currency interest rate swap contracts loss: Recognized in Other Comprehensive (Loss)/Income (5 ) — — Non-derivatives qualifying as net investment hedges Non U.S. dollar borrowings gain/(loss): Recognized in Other Comprehensive (Loss)/Income 45 (134 ) 48 (a) The amount is expected to be reclassified into earnings in the next 12 months.
Schedule of Short-term Debt [Table Text Block]	Short-term debt obligations include: December 31, Dollars in Millions 2018 2017 Commercial paper $ — $ 299 Non-U.S. short-term borrowings 320 512 Current portion of long-term debt 1,249 — Other 134 176 Total $ 1,703 $ 987
Schedule of Long-term Debt Instruments [Table Text Block]	Long-term debt and the current portion of long-term debt includes: December 31, Dollars in Millions 2018 2017 Principal Value: 1.750% Notes due 2019 $ 500 $ 500 1.600% Notes due 2019 750 750 2.000% Notes due 2022 750 750 7.150% Notes due 2023 302 302 3.250% Notes due 2023 500 500 1.000% Euro Notes due 2025 655 682 6.800% Notes due 2026 256 256 3.250% Notes due 2027 750 750 1.750% Euro Notes due 2035 655 682 5.875% Notes due 2036 287 287 6.125% Notes due 2038 226 230 3.250% Notes due 2042 500 500 4.500% Notes due 2044 500 500 6.875% Notes due 2097 87 87 0.13% - 5.75% Other - maturing 2019 - 2024 58 59 Subtotal 6,776 6,835 Adjustments to Principal Value: Fair value of interest rate swap contracts (10 ) (6 ) Unamortized basis adjustment from swap terminations 201 227 Unamortized bond discounts and issuance costs (72 ) (81 ) Total $ 6,895 $ 6,975 Current portion of long-term debt $ 1,249 $ — Long-term debt 5,646 6,975
Schedule of Note Issuances [Table Text Block]	The following table summarizes the issuance of long-term debt obligations in 2017 (none in 2018 and 2016): Dollars in Millions 2017 Principal Value: 1.600% Notes due 2019 $ 750 3.250% Notes due 2027 750 Total $ 1,500 Proceeds net of discount and deferred loan issuance costs $ 1,488 Forward starting interest rate swap contracts terminated: Notional amount $ 750 Realized gain 6 Unrealized loss (2 )
Schedule of Debt Repurchases [Table Text Block]	The following summarizes the debt redemption activity: Dollars in Millions 2017 Principal amount $ 337 Carrying value 366 Debt redemption price 474 Loss on debt redemption (a) 109

RECEIVABLES (Tables)

RECEIVABLES (Tables)	12 Months Ended
	Dec. 31, 2018
Accounts Receivable, Net [Abstract]
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	December 31, Dollars in Millions 2018 2017 Trade receivables $ 4,914 $ 4,599 Less charge-backs and cash discounts (245 ) (209 ) Less bad debt allowances (33 ) (43 ) Net trade receivables 4,636 4,347 Alliance receivables 395 322 Prepaid and refundable income taxes 218 691 Royalties, VAT and other 716 940 Receivables $ 5,965 $ 6,300
Receivables Allowance [Table Text Block]	Changes to the allowances for bad debt, charge-backs and cash discounts were as follows: Year Ended December 31, Dollars in Millions 2018 2017 2016 Balance at beginning of year $ 252 $ 174 $ 122 Provision 2,739 2,090 1,613 Utilization (2,707 ) (2,015 ) (1,561 ) Other (6 ) 3 — Balance at end of year $ 278 $ 252 $ 174

INVENTORIES (Tables)

INVENTORIES (Tables)	12 Months Ended
	Dec. 31, 2018
Inventory, Net [Abstract]
Schedule of Inventories [Table Text Block]	December 31, Dollars in Millions 2018 2017 Finished goods $ 396 $ 384 Work in process 1,026 931 Raw and packaging materials 202 273 Inventories $ 1,624 $ 1,588 Inventories $ 1,195 $ 1,166 Other assets 429 422

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	December 31, Dollars in Millions 2018 2017 Land $ 104 $ 100 Buildings 5,231 4,848 Machinery, equipment and fixtures 2,962 3,059 Construction in progress 548 980 Gross property, plant and equipment 8,845 8,987 Less accumulated depreciation (3,818 ) (3,986 ) Property, plant and equipment $ 5,027 $ 5,001 United States $ 3,772 $ 3,617 Europe 1,140 1,266 Rest of the World 115 118 Total $ 5,027 $ 5,001

GOODWILL AND OTHER INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule Of Intangible Assets By Major Class [Table Text Block]	December 31, Dollars in Millions Estimated Useful Lives 2018 2017 Goodwill $ 6,538 $ 6,863 Other intangible assets: Licenses 5 – 15 years $ 510 $ 567 Developed technology rights 9 – 15 years 2,357 2,357 Capitalized software 3 – 10 years 1,156 1,381 IPRD 32 32 Gross other intangible assets 4,055 4,337 Less accumulated amortization (2,964 ) (3,127 ) Total other intangible assets $ 1,091 $ 1,210

ACCRUED LIABILITIES (Tables)

ACCRUED LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2018
Accrued Liabilities, Current [Abstract]
Schedule of Accrued Liabilities [Table Text Block]	December 31, Dollars in Millions 2018 2017 Rebates and returns $ 2,417 $ 2,024 Employee compensation and benefits 848 869 Research and development 805 783 Dividends 669 654 Royalties 391 285 Branded Prescription Drug Fee 188 303 Liabilities related to assets held-for-sale 152 — Litigation and other settlements 118 38 Restructuring 85 155 Pension and postretirement benefits 35 40 Other 781 863 Accrued liabilities $ 6,489 $ 6,014

EQUITY (Tables)

EQUITY (Tables)	12 Months Ended
	Dec. 31, 2018
Equity [Abstract]
Schedule of Stockholders Equity [Table Text Block]	Common Stock Capital in Excess of Par Value of Stock Accumulated Other Comprehensive Loss Retained Earnings Treasury Stock Noncontrolling Interest Dollars and Shares in Millions Shares Par Value Shares Cost Balance at January 1, 2016 2,208 $ 221 $ 1,459 $ (2,468 ) $ 31,613 539 $ (16,559 ) $ 158 Net earnings — — — — 4,457 — — 50 Other Comprehensive (Loss)/Income — — — (35 ) — — — — Cash dividends declared (c) — — — — (2,557 ) — — — Stock repurchase program — — — — — 4 (231 ) — Stock compensation — — 266 — — (7 ) 11 — Distributions — — — — — — — (38 ) Balance at December 31, 2016 2,208 221 1,725 (2,503 ) 33,513 536 (16,779 ) 170 Accounting change - cumulative effect (a) — — — — (787 ) — — — Adjusted balance at January 1, 2017 2,208 221 1,725 (2,503 ) 32,726 536 (16,779 ) 170 Net earnings — — — — 1,007 — — 27 Other Comprehensive (Loss)/Income — — — 214 — — — — Cash dividends declared (c) — — — — (2,573 ) — — — Stock repurchase program — — — — — 44 (2,477 ) — Stock compensation — — 173 — — (5 ) 7 — Variable interest entity — — — — — — — (59 ) Distributions — — — — — — — (32 ) Balance at December 31, 2017 2,208 221 1,898 (2,289 ) 31,160 575 (19,249 ) 106 Accounting change - cumulative effect (b) — — — (34 ) 332 — — — Adjusted balance at January 1, 2018 2,208 221 1,898 (2,323 ) 31,492 575 (19,249 ) 106 Net earnings — — — — 4,920 — — 27 Other Comprehensive (Loss)/Income — — — (156 ) — — — — Cash dividends declared (c) — — — — (2,630 ) — — — Stock repurchase program — — — — — 5 (313 ) — Stock compensation — — 183 — — (4 ) (12 ) — Adoption of ASU 2018-02 (b) — — — (283 ) 283 — — — Distributions — — — — — — — (37 ) Balance at December 31, 2018 2,208 $ 221 $ 2,081 $ (2,762 ) $ 34,065 576 $ (19,574 ) $ 96 (a) Cumulative effect resulting from adoption of ASU 2016-16. (b) Refer to “—Note 1 . Accounting Policies and Recently Issued Accounting Standards” for additional information.
Schedule of Comprehensive Income (Loss) [Table Text Block]	The components of Other Comprehensive (Loss)/Income were as follows: Year Ended December 31, 2018 2017 2016 Dollars in Millions Pretax Tax After Tax Pretax Tax After Tax Pretax Tax After Tax Derivatives qualifying as cash flow hedges: Unrealized gains/(losses) $ 86 $ (9 ) $ 77 $ (101 ) $ 33 $ (68 ) $ (5 ) $ — $ (5 ) Reclassified to net earnings (a) (4 ) (3 ) (7 ) 19 (8 ) 11 12 (3 ) 9 Derivatives qualifying as cash flow hedges 82 (12 ) 70 (82 ) 25 (57 ) 7 (3 ) 4 Pension and postretirement benefits: Actuarial (losses)/gains (89 ) (3 ) (92 ) 47 11 58 (126 ) (3 ) (129 ) Amortization (b) 65 (13 ) 52 77 (31 ) 46 78 (25 ) 53 Settlements (b) 121 (28 ) 93 167 (57 ) 110 91 (32 ) 59 Pension and postretirement benefits 97 (44 ) 53 291 (77 ) 214 43 (60 ) (17 ) Available-for-sale securities: Unrealized (losses)/gains (30 ) 5 (25 ) 38 6 44 (12 ) (1 ) (13 ) Realized (gains)/losses (b) — — — (7 ) 2 (5 ) 29 — 29 Available-for-sale securities (30 ) 5 (25 ) 31 8 39 17 (1 ) 16 Foreign currency translation (245 ) (9 ) (254 ) (20 ) 38 18 (33 ) (5 ) (38 ) Total Other Comprehensive (Loss)/Income $ (96 ) $ (60 ) $ (156 ) $ 220 $ (6 ) $ 214 $ 34 $ (69 ) $ (35 ) (a) Included in Cost of products sold. (b) Included in
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	The accumulated balances related to each component of Other Comprehensive (Loss)/Income, net of taxes, were as follows: December 31, Dollars in Millions 2018 2017 Derivatives qualifying as cash flow hedges $ 51 $ (19 ) Pension and postretirement benefits (2,102 ) (1,883 ) Available-for-sale securities (30 ) 32 Foreign currency translation (681 ) (419 ) Accumulated other comprehensive loss $ (2,762 ) $ (2,289 )

PENSION AND POSTRETIREMENT BE_2

PENSION AND POSTRETIREMENT BENEFIT PLANS (Tables)	12 Months Ended
	Dec. 31, 2018
Retirement Benefits [Abstract]
Schedule of Net Benefit Costs [Table Text Block]	The net periodic benefit cost/(credit) of defined benefit pension plans includes: Dollars in Millions 2018 2017 2016 Service cost — benefits earned during the year $ 26 $ 25 $ 24 Interest cost on projected benefit obligation 193 188 192 Expected return on plan assets (386 ) (411 ) (418 ) Amortization of prior service credits (4 ) (4 ) (3 ) Amortization of net actuarial loss 74 82 84 Settlements and curtailments 121 159 91 Special termination benefits — 3 1 Net periodic benefit cost/(credit) $ 24 $ 42 $ (29 )
Schedule Of Defined Benefit Obligations And Assets [Table Text Block]	Changes in defined benefit pension plan obligations, assets, funded status and amounts recognized in the consolidated balance sheets were as follows: Dollars in Millions 2018 2017 Benefit obligations at beginning of year $ 6,749 $ 6,440 Service cost—benefits earned during the year 26 25 Interest cost 193 188 Settlements and Curtailments (278 ) (330 ) Actuarial (gains)/losses (523 ) 368 Benefits paid (123 ) (121 ) Foreign currency and other (78 ) 179 Benefit obligations at end of year $ 5,966 $ 6,749 Fair value of plan assets at beginning of year $ 6,749 $ 5,831 Actual return on plan assets (203 ) 804 Employer contributions 71 396 Settlements (276 ) (330 ) Benefits paid (123 ) (121 ) Foreign currency and other (89 ) 169 Fair value of plan assets at end of year $ 6,129 $ 6,749 Funded status $ 163 $ — Assets/(Liabilities) recognized: Other assets $ 622 $ 487 Accrued liabilities (32 ) (31 ) Pension and other liabilities (427 ) (456 ) Funded status $ 163 $ — Recognized in Accumulated other comprehensive loss: Net actuarial losses $ 2,717 $ 2,849 Prior service credit (30 ) (36 ) Total $ 2,687 $ 2,813
Schedule Of Accumulated And Projected Benefit Obligation In Excess Of Fair Value Of Plan Assets [Table Text Block]	Additional information related to pension plans was as follows: Dollars in Millions 2018 2017 Pension plans with projected benefit obligations in excess of plan assets: Projected benefit obligation $ 1,275 $ 1,166 Fair value of plan assets 817 678 Pension plans with accumulated benefit obligations in excess of plan assets : Accumulated benefit obligation $ 1,181 $ 1,008 Fair value of plan assets 757 550
Schedule Of Defined Benefit Actuarial Assumptions Benefit Obligations [Table Text Block]	Weighted-average assumptions used to determine defined benefit pension plan obligations at December 31 were as follows: 2018 2017 Discount rate 3.5 % 3.1 % Rate of compensation increase 0.5 % 0.5 %
Schedule Of Defined Benefit Actuarial Assumptions Net Periodic Benefit Cost [Table Text Block]	Weighted-average actuarial assumptions used to determine defined benefit pension plan net periodic benefit cost/(credit) for the years ended December 31 were as follows: 2018 2017 2016 Discount rate 3.1 % 3.5 % 3.8 % Expected long-term return on plan assets 6.2 % 7.0 % 7.2 % Rate of compensation increase 0.5 % 0.5 % 0.5 %
Schedule Of Defined Benefit Historical Long Term Actual Returns [Table Text Block]	Historical long-term actual annualized returns for U.S. pension plans were as follows: 2018 2017 2016 10 years 10.4 % 6.8 % 6.1 % 15 years 7.8 % 9.3 % 7.1 % 20 years 7.1 % 7.5 % 7.7 %
Schedule Of Allocation Of Plan Assets [Table Text Block]	The fair value of pension and postretirement plan assets by asset category at December 31, 2018 and 2017 was as follows: December 31, 2018 December 31, 2017 Dollars in Millions Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Plan Assets Equity securities $ 124 $ — $ — $ 124 $ 799 $ — $ — $ 799 Equity funds 2 475 — 477 160 1,358 — 1,518 Fixed income funds — 606 — 606 — 724 — 724 Corporate debt securities — 3,865 — 3,865 — 1,919 — 1,919 U.S. Treasury and agency securities — 553 — 553 — 729 — 729 Short-term investment funds — 55 — 55 — 135 — 135 Insurance contracts — — 134 134 — — 138 138 Cash and cash equivalents 311 — — 311 214 — — 214 Other — 105 19 124 — 92 13 105 Plan assets subject to leveling $ 437 $ 5,659 $ 153 $ 6,249 $ 1,173 $ 4,957 $ 151 $ 6,281 Plan assets measured at NAV as a practical expedient Equity funds $ — $ 488 Venture capital and limited partnerships 121 154 Other 91 191 Total plan assets measured at NAV as a practical expedient 212 833 Net plan assets $ 6,461 $ 7,114

EMPLOYEE STOCK BENEFIT PLANS (T

EMPLOYEE STOCK BENEFIT PLANS (Tables)	12 Months Ended
	Dec. 31, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Compensation Cost for Share-based Payment Arrangements, Allocation of Share-based Compensation Costs by Plan [Table Text Block]	Other information related to stock-based compensation benefits are as follows: Year Ended December 31, Dollars in Millions 2018 2017 2016 Restricted stock units $ 102 $ 95 $ 89 Market share units 38 35 37 Performance share units 81 69 79 Total stock-based compensation expense $ 221 $ 199 $ 205 Income tax benefit $ 41 $ 59 $ 69
Share-based Compensation, Activity [Table Text Block]	Stock Options Restricted Stock Units Market Share Units Performance Share Units Number of Options Outstanding Weighted- Average Exercise Price of Shares Number of Nonvested Awards Weighted- Average Grant-Date Fair Value Number of Nonvested Awards Weighted- Average Grant-Date Fair Value Number of Nonvested Awards Weighted- Average Grant-Date Fair Value Shares in Millions Balance at January 1, 2018 3.8 $ 19.04 4.9 $ 56.85 1.5 $ 62.25 3.5 $ 62.57 Granted — — 2.4 61.40 0.7 72.33 1.1 67.60 Released/Exercised (2.1 ) 20.22 (1.7 ) 56.95 (0.6 ) 61.70 (1.6 ) 64.84 Adjustments for actual payout — — — — 0.1 59.29 0.1 64.84 Forfeited/Canceled — — (0.6 ) 58.85 (0.2 ) 66.08 (0.3 ) 63.12 Balance at December 31, 2018 1.7 17.51 5.0 58.83 1.5 66.76 2.8 63.28 Vested or expected to vest 1.7 17.51 4.4 58.85 1.3 66.67 3.3 63.10
Schedule of Unrecognized Compensation Cost, Nonvested Awards [Table Text Block]	Restricted Market Performance Dollars in Millions Stock Units Share Units Share Units Unrecognized compensation cost $ 212 $ 43 $ 85 Expected weighted-average period in years of compensation cost to be recognized 2.7 2.7 1.7
Schedule Of Share Based Compensation Additional Information [Table Text Block]	Amounts in Millions, except per share data 2018 2017 2016 Weighted-average grant date fair value (per share): Restricted stock units $ 61.40 $ 54.39 $ 60.56 Market share units 72.33 60.14 65.26 Performance share units 67.60 57.91 64.87 Fair value of awards that vested: Restricted stock units $ 98 $ 91 $ 81 Market share units 40 33 50 Performance share units 103 84 93 Total intrinsic value of stock options exercised $ 89 $ 84 $ 158
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding and Exercisable [Table Text Block]	The following table summarizes significant outstanding and exercisable options at December 31, 2018 : Number Outstanding and Exercisable (in millions) Weighted-Average Remaining Contractual Life (in years) Weighted-Average Exercise Price Per Share Aggregate Intrinsic Value (in millions) Options Outstanding and Exercisable 1.7 0.2 $ 17.51 $ 57

SELECTED QUARTERLY FINANCIAL _2

SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED) (Tables)	12 Months Ended
	Dec. 31, 2018
Selected Quarterly Financial Information [Abstract]
Quarterly Financial Information [Table Text Block]	Dollars in Millions, except per share data First Quarter Second Quarter Third Quarter Fourth Quarter Year 2018 Total Revenues $ 5,193 $ 5,704 $ 5,691 $ 5,973 $ 22,561 Gross Margin 3,609 4,079 4,043 4,283 16,014 Net Earnings 1,495 382 1,912 1,158 4,947 Net Earnings/(Loss) Attributable to: Noncontrolling Interest 9 9 11 (2 ) 27 BMS 1,486 373 1,901 1,160 4,920 Earnings per Share - Basic (a) $ 0.91 $ 0.23 $ 1.16 $ 0.71 $ 3.01 Earnings per Share - Diluted (a) 0.91 0.23 1.16 0.71 3.01 Cash dividends declared per common share $ 0.40 $ 0.40 $ 0.40 $ 0.41 $ 1.61 Cash and cash equivalents $ 5,342 $ 4,999 $ 5,408 $ 6,911 $ 6,911 Marketable securities (b) 3,680 3,193 3,439 3,748 3,748 Total Assets 33,083 32,641 33,734 34,986 34,986 Long-term debt (c) 5,775 5,671 5,687 6,895 6,895 Equity 12,906 12,418 13,750 14,127 14,127 Dollars in Millions, except per share data First Quarter Second Quarter Third Quarter Fourth Quarter Year 2017 Total Revenues $ 4,929 $ 5,144 $ 5,254 $ 5,449 $ 20,776 Gross Margin 3,664 3,575 3,675 3,768 14,682 Net Earnings 1,526 922 856 (2,329 ) 975 Net Earnings/(Loss) Attributable to: Noncontrolling Interest (48 ) 6 11 (1 ) (32 ) BMS 1,574 916 845 (2,328 ) 1,007 Earnings/(Loss) per Share - Basic (a) $ 0.95 $ 0.56 $ 0.52 $ (1.42 ) $ 0.61 Earnings/(Loss) per Share - Diluted (a) 0.94 0.56 0.51 (1.42 ) 0.61 Cash dividends declared per common share $ 0.39 $ 0.39 $ 0.39 $ 0.40 $ 1.57 Cash and cash equivalents $ 3,910 $ 3,470 $ 4,644 $ 5,421 $ 5,421 Marketable securities (b) 4,884 5,615 5,004 3,871 3,871 Total Assets 32,937 33,409 33,977 33,551 33,551 Long-term debt (c) 7,237 6,911 6,982 6,975 6,975 Equity 14,535 14,821 14,914 11,847 11,847 (a) Earnings per share for the quarters may not add to the amounts for the year, as each period is computed on a discrete basis. (b) Marketable securities includes current and non-current assets. (c) Long-term debt includes the current portion.
Selected Quarterly Data Specified Items [Table Text Block]	The following specified items affected the comparability of results in 2018 and 2017 : 2018 Dollars in Millions First Quarter Second Quarter Third Quarter Fourth Quarter Year Cost of products sold (a) $ 13 $ 14 $ 13 $ 18 $ 58 Marketing, selling and administrative 1 — — 1 2 License and asset acquisition charges 60 1,075 — — 1,135 Site exit costs 20 19 18 22 79 Research and development 80 1,094 18 22 1,214 Loss/(gain) on equity investments (15 ) 356 (97 ) 268 512 Provision for restructuring 20 37 45 29 131 Litigation and other settlements — — — 70 70 Divestiture gains (43 ) (25 ) (108 ) (1 ) (177 ) Royalties and licensing income (50 ) (25 ) — — (75 ) Pension and postretirement 31 37 27 26 121 Intangible asset impairment 64 — — — 64 Other income (net) 7 380 (133 ) 392 646 Increase/(decrease) to pretax income 101 1,488 (102 ) 433 1,920 Income taxes on items above (8 ) (218 ) 1 (43 ) (268 ) Income taxes attributed to U.S. tax reform (32 ) 3 (20 ) (7 ) (56 ) Income taxes (40 ) (215 ) (19 ) (50 ) (324 ) Increase/(decrease) to net earnings $ 61 $ 1,273 $ (121 ) $ 383 $ 1,596 2017 Dollars in Millions First Quarter Second Quarter Third Quarter Fourth Quarter Year Cost of products sold (a) $ — $ 130 $ 1 $ 18 $ 149 Marketing, selling and administrative — — — 1 1 License and asset acquisition charges 50 393 310 377 1,130 IPRD impairments 75 — — — 75 Site exit costs 72 96 64 151 383 Research and development 197 489 374 528 1,588 Provision for restructuring 164 15 28 86 293 Litigation and other settlements (481 ) — — — (481 ) Divestiture gains (100 ) — — (26 ) (126 ) Royalties and licensing income — (497 ) — — (497 ) Pension and postretirement 33 36 22 71 162 Loss on debt redemption — 109 — — 109 Other income (net) (384 ) (337 ) 50 131 (540 ) Increase/(decrease) to pretax income (187 ) 282 425 678 1,198 Income taxes on items above 72 20 (41 ) (138 ) (87 ) Income taxes attributed to U.S. tax reform — — — 2,911 2,911 Income taxes 72 20 (41 ) 2,773 2,824 Increase/(decrease) to net earnings (115 ) 302 384 3,451 4,022 Noncontrolling interest (59 ) — — — (59 ) Increase/(decrease) to net earnings attributable to BMS $ (174 ) $ 302 $ 384 $ 3,451 $ 3,963 (a) Specified items in Cost of products sold are accelerated depreciation, asset impairment and other shutdown costs.

ACCOUNTING POLICIES (Details)

ACCOUNTING POLICIES (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Direct Operating Costs [Abstract]
Advertising and product promotion costs	$ 672	$ 740	$ 789
Buildings [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Useful life of property, plant and equipment	20 years
Buildings [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Useful life of property, plant and equipment	50 years
Machinery equipment and fixtures [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Useful life of property, plant and equipment	3 years
Machinery equipment and fixtures [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Useful life of property, plant and equipment	20 years

ACCOUNTING POLICIES (New Accoun

ACCOUNTING POLICIES (New Accounting Pronouncements) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cost of Goods and Services Sold	$ 6,547	$ 6,094	$ 4,969
Marketing, selling and administrative	4,551	4,751	4,979
Research and development	6,345	6,482	5,012
Other Nonoperating Income (Expense)	850	1,682	1,448
Accounting Standards Update 2014-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Expected reduction in revenue	197
Accounting Standards Update 2017-05 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Net Income	140
Accounting Standards Update 2017-07 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cost of Goods and Services Sold		6,066	4,946
Marketing, selling and administrative		4,687	4,911
Research and development		6,411	4,940
Other Nonoperating Income (Expense)		$ 1,519	$ 1,285
Accounting Standards Update 2016-01 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accounting change - cumulative effect	34
New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Net Income	36
Accounting Standards Update 2018-02 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Net Income	283
Accounting Standards Update 2016-02 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accounting change - cumulative effect	600
Other Assets [Member] | Accounting Standards Update 2014-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accounting change - cumulative effect	214
Other Assets [Member] | Accounting Standards Update 2017-05 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accounting change - cumulative effect	167
Retained Earnings [Member] | Accounting Standards Update 2014-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accounting change - cumulative effect	168
Retained Earnings [Member] | Accounting Standards Update 2017-05 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accounting change - cumulative effect	$ 130

REVENUE REVENUE BY NATURE (Deta

REVENUE REVENUE BY NATURE (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disaggregation of Revenue [Line Items]
Revenues	$ 5,973	$ 5,691	$ 5,704	$ 5,193	$ 5,449	$ 5,254	$ 5,144	$ 4,929	$ 22,561	$ 20,776	$ 19,427
Sales Revenue, Net [Member]
Disaggregation of Revenue [Line Items]
Revenues									$ 21,581	19,258	17,702
Concentration Risk, Percentage									90.00%
Other Income [Member]
Disaggregation of Revenue [Line Items]
Revenues									$ 333	556	473
Collaborative Arrangement [Member]
Disaggregation of Revenue [Line Items]
Revenues									9,006	7,879	6,782
Collaborative Arrangement [Member] | Sales Revenue, Net [Member]
Disaggregation of Revenue [Line Items]
Revenues									8,359	6,917	5,530
Collaborative Arrangement [Member] | Collaborative Arrangement [Member]
Disaggregation of Revenue [Line Items]
Revenues									$ 647	$ 962	$ 1,252

REVENUE CONCENTRATION OF RISK (

REVENUE CONCENTRATION OF RISK (Details)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
McKesson Corporation [Member]
Revenue, Major Customer [Line Items]
Concentration Risk, Percentage	25.00%	24.00%	22.00%
AmerisorceBergen [Member]
Revenue, Major Customer [Line Items]
Concentration Risk, Percentage	20.00%	18.00%	18.00%
Cardinal Health, Inc. [Member]
Revenue, Major Customer [Line Items]
Concentration Risk, Percentage	17.00%	15.00%	14.00%

REVENUE GROSS TO NET ADJUSTMENT

REVENUE GROSS TO NET ADJUSTMENTS (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Gross to Net Adjustments [Line Items]
Revenues	$ 5,973	$ 5,691	$ 5,704	$ 5,193	$ 5,449	$ 5,254	$ 5,144	$ 4,929	$ 22,561	$ 20,776	$ 19,427
Gross to Net Adjustments									(8,593)	(6,241)	(4,662)
Prior Period Gross to Net Adjustment Impacted by New Accounting Pronouncement									96	71	155
Sales Revenue, Gross [Member]
Gross to Net Adjustments [Line Items]
Revenues									30,174	25,499	22,364
Sales Revenue, Net [Member]
Gross to Net Adjustments [Line Items]
Revenues									21,581	19,258	17,702
Charge-backs and cash discounts [Member]
Gross to Net Adjustments [Line Items]
Gross to Net Adjustments									(2,735)	(2,084)	(1,582)
Medicaid and Medicare rebates [Member]
Gross to Net Adjustments [Line Items]
Gross to Net Adjustments									(3,225)	(2,086)	(1,382)
Other rebates, returns, discounts and adjustments [Member]
Gross to Net Adjustments [Line Items]
Gross to Net Adjustments									$ (2,633)	$ (2,071)	$ (1,698)

REVENUE REVENUE BY PRODUCT AND

REVENUE REVENUE BY PRODUCT AND REGION (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Revenue from External Customer [Line Items]
Revenues	$ 5,973	$ 5,691	$ 5,704	$ 5,193	$ 5,449	$ 5,254	$ 5,144	$ 4,929	$ 22,561	$ 20,776	$ 19,427
Opdivo [Member]
Revenue from External Customer [Line Items]
Revenues									6,735	4,948	3,774
Eliquis [Member]
Revenue from External Customer [Line Items]
Revenues									6,438	4,872	3,343
Orencia [Member]
Revenue from External Customer [Line Items]
Revenues									2,710	2,479	2,265
Sprycel [Member]
Revenue from External Customer [Line Items]
Revenues									2,000	2,005	1,824
Yervoy [Member]
Revenue from External Customer [Line Items]
Revenues									1,330	1,244	1,053
Empliciti [Member]
Revenue from External Customer [Line Items]
Revenues									247	231	150
Baraclude [Member]
Revenue from External Customer [Line Items]
Revenues									744	1,052	1,192
Sustiva Franchise [Member]
Revenue from External Customer [Line Items]
Revenues									283	729	1,065
Reyataz [Member]
Revenue from External Customer [Line Items]
Revenues									427	698	912
Hepatitis C Portfolio [Member]
Revenue from External Customer [Line Items]
Revenues									17	406	1,578
Mature Products And All Other [Member]
Revenue from External Customer [Line Items]
Revenues									1,630	2,112	2,271
UNITED STATES
Revenue from External Customer [Line Items]
Revenues									12,586	11,358	10,720
European Union [Member]
Revenue from External Customer [Line Items]
Revenues									5,658	4,988	4,215
Rest Of World [Member]
Revenue from External Customer [Line Items]
Revenues									3,733	3,877	3,964
Other Region [Member]
Revenue from External Customer [Line Items]
Revenues									$ 584	$ 553	$ 528

REVENUE CONTRACT ASSETS (Detail

REVENUE CONTRACT ASSETS (Details) - USD ($) $ in Millions	Dec. 31, 2018	Jan. 01, 2018	Dec. 31, 2017
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Prepaid expenses and other	$ 1,116		$ 576
Other Assets, Noncurrent	2,024		$ 1,533
Accounting Standards Update 2014-09 [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Prepaid expenses and other	35	$ 349
Other Assets, Noncurrent	19	32
Contract with Customer, Asset, Net	$ 54	$ 381

REVENUE NARRATIVES (Details)

REVENUE NARRATIVES (Details) $ in Millions	12 Months Ended
	Dec. 31, 2018USD ($)
Revenue from Contract with Customer [Abstract]
Contingent Approval Milestones	$ 1,300
Contract with Customer, Performance Obligation Satisfied in Previous Period	$ 495

ALLIANCES ALLIANCE (Total) (Det

ALLIANCES ALLIANCE (Total) (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Revenues	$ 5,973	$ 5,691	$ 5,704	$ 5,193	$ 5,449	$ 5,254	$ 5,144	$ 4,929	$ 22,561	$ 20,776	$ 19,427
Cost of Goods and Services Sold									6,547	6,094	4,969
Other Nonoperating Income (Expense)									(850)	(1,682)	(1,448)
Receivables	5,965				6,300				5,965	6,300
Accounts payable	1,892				2,248				1,892	2,248
Collaborative Arrangement [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Revenues									9,006	7,879	6,782
Cost of Goods and Services Sold									3,439	2,718	2,126
Selling, General and Administrative Expense - Collaborative Arrangement									(104)	(62)	(30)
Research and Development Expense - Collaborative Arrangement									1,044	(28)	(9)
Other Nonoperating Income (Expense)									(67)	(46)	(42)
Receivables	395				322				395	322
Accounts payable	904				875				904	875
Deferred income	$ 491				$ 467				491	467
Sales Revenue, Net [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Revenues									21,581	19,258	17,702
Sales Revenue, Net [Member] | Collaborative Arrangement [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Revenues									8,359	6,917	5,530
Collaborative Arrangement [Member] | Collaborative Arrangement [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Revenues									$ 647	$ 962	$ 1,252

ALLIANCES (Pfizer) (Details)

ALLIANCES (Pfizer) (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Receivables	$ 5,965				$ 6,300				$ 5,965	$ 6,300
Accounts payable	1,892				2,248				1,892	2,248
Revenues	5,973	$ 5,691	$ 5,704	$ 5,193	5,449	$ 5,254	$ 5,144	$ 4,929	22,561	20,776	$ 19,427
Cost of Goods and Services Sold									6,547	6,094	4,969
Other Nonoperating Income (Expense)									(850)	(1,682)	(1,448)
Eliquis [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Revenues									6,438	4,872	3,343
Pfizer [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Receivables	220				193				220	193
Accounts payable	786				625				786	625
Deferred income	410				466				410	466
Collaborative Arrangement [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Receivables	395				322				395	322
Accounts payable	904				875				904	875
Revenues									9,006	7,879	6,782
Cost of Goods and Services Sold									3,439	2,718	2,126
Other Nonoperating Income (Expense)									(67)	(46)	(42)
Deferred income	$ 491				$ 467				491	467
Collaborative Arrangement [Member] | Pfizer [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Revenues									6,438	4,872	3,343
Cost of Goods and Services Sold									3,078	2,314	1,595
Other Nonoperating Income (Expense)									$ (55)	(55)	(55)
Collaborative Arrangement [Member] | Pfizer [Member] | Eliquis [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Minimum percentage of reimbursement for development costs from alliance partner	50.00%								50.00%
Maximum percentage of reimbursement for development costs from alliance partner	60.00%								60.00%
Total upfront, milestone and other licensing payments received to date	$ 884								$ 884
Sales Revenue, Net [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Revenues									21,581	19,258	17,702
Sales Revenue, Net [Member] | Collaborative Arrangement [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Revenues									8,359	6,917	5,530
Sales Revenue, Net [Member] | Collaborative Arrangement [Member] | Pfizer [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Revenues									6,329	4,808	3,306
Collaborative Arrangement [Member] | Collaborative Arrangement [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Revenues									647	962	1,252
Collaborative Arrangement [Member] | Collaborative Arrangement [Member] | Pfizer [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Revenues									$ 109	$ 64	$ 37

ALLIANCES (Otsuka) (Details)

ALLIANCES (Otsuka) (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Revenues	$ 5,973	$ 5,691	$ 5,704	$ 5,193	$ 5,449	$ 5,254	$ 5,144	$ 4,929	$ 22,561	$ 20,776	$ 19,427
Cost of Goods and Services Sold									6,547	6,094	4,969
Collaborative Arrangement [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Revenues									9,006	7,879	6,782
Cost of Goods and Services Sold									3,439	2,718	2,126
Collaborative Arrangement [Member] | Otsuka [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Collaboration Distribution Fees									$ 294
Collaboration Distribution Fee Percentage	1.00%								1.00%
Cost of Goods and Services Sold									$ 297	299	304
Sales Revenue, Net [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Revenues									21,581	19,258	17,702
Sales Revenue, Net [Member] | Collaborative Arrangement [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Revenues									8,359	6,917	5,530
Sales Revenue, Net [Member] | Collaborative Arrangement [Member] | Otsuka [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Revenues									1,705	1,699	1,544
Collaborative Arrangement [Member] | Collaborative Arrangement [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Revenues									$ 647	$ 962	$ 1,252

ALLIANCES (Ono) (Details)

ALLIANCES (Ono) (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Contingent and regulatory milestone payments	$ 2,958								$ 2,958
Revenues	5,973	$ 5,691	$ 5,704	$ 5,193	$ 5,449	$ 5,254	$ 5,144	$ 4,929	22,561	$ 20,776	$ 19,427
Collaborative Arrangement [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Revenues									$ 9,006	7,879	6,782
Collaborative Arrangement [Member] | Ono [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Profit sharing involving only one compound - maximum									80.00%
Profit sharing involving only one compound - minimum									20.00%
Co-promotion fee percentage									60.00%
Upfront payments for licensing and alliance arrangements									$ 40
Contingent and regulatory milestone payments	$ 480								480
Revenues									$ 459	413	427
Collaborative Arrangement [Member] | North America [Member] | Ono [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Royalty rate due to regulatory approvals									4.00%
Collaborative Arrangement [Member] | Rest of World Except Japan, South Korea and Taiwan [Member] | Ono [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Royalty rate due to regulatory approvals									15.00%
Sales Revenue, Net [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Revenues									$ 21,581	19,258	17,702
Sales Revenue, Net [Member] | Collaborative Arrangement [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Revenues									8,359	6,917	5,530
Sales Revenue, Net [Member] | Collaborative Arrangement [Member] | Ono [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Revenues									165	145	147
Collaborative Arrangement [Member] | Collaborative Arrangement [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Revenues									647	962	1,252
Collaborative Arrangement [Member] | Collaborative Arrangement [Member] | Ono [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Revenues									$ 294	$ 268	$ 280

ALLIANCES (Gilead) (Details)

ALLIANCES (Gilead) (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Revenues	$ 5,973	$ 5,691	$ 5,704	$ 5,193	$ 5,449	$ 5,254	$ 5,144	$ 4,929	$ 22,561	$ 20,776	$ 19,427
Equity in net loss of affiliates									(93)	(75)	(77)
Collaborative Arrangement [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Revenues									9,006	7,879	6,782
Collaborative Arrangement [Member] | Gilead [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Reduction of deferred income and alliance receivables	$ 438								438
Equity in net loss of affiliates									$ 2	13	12
Collaborative Arrangement [Member] | Gilead [Member] | Bulk efavirenz component of Atripla [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Percentage of net sales recognized first year following the termination	55.00%								55.00%
Percentage of net sales recognized second year following the termination	35.00%								35.00%
Percentage of net sales recognized third year following the termination of the agreement	15.00%								15.00%
Collaborative Arrangement [Member] | Collaborative Arrangement [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Revenues									$ 647	962	1,252
Collaborative Arrangement [Member] | Collaborative Arrangement [Member] | Gilead [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Revenues									$ 253	$ 623	$ 934

ALLIANCES ALLIANCES (Nektar) (D

ALLIANCES ALLIANCES (Nektar) (Details) shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2018USD ($)shares	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Common Stock Lock Up Period, Years	5
Upfront payment allocated to research and development expenses	$ 485
Research and development	$ 6,345	$ 6,482	$ 5,012
Collaborative Arrangement [Member] | Nektar [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Cost Share, Percentage, Combination Studies	67.50%
Percentage of Pretax Profit and Loss Shared with BMS	35.00%
Upfront payments for licensing and alliance arrangements	$ 1,850
Ownership Interest	4.80%
Equity Investment in Collaborative Partner	$ 800
Upfront payment allocated to research and development expenses	1,050
Consideration for contingent development and regulatory approval	1,800
Research and development	$ 59
Common Stock [Member] | Collaborative Arrangement [Member] | Nektar [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Equity Received in Collaborative Partner | shares	8.3

ALLIANCES (AbbVie) (Details)

ALLIANCES (AbbVie) (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Potential milestones to be paid	$ 2,958								$ 2,958
Revenues	$ 5,973	$ 5,691	$ 5,704	$ 5,193	$ 5,449	$ 5,254	$ 5,144	$ 4,929	22,561	$ 20,776	$ 19,427
Cost of Goods and Services Sold									6,547	6,094	4,969
Collaborative Arrangement [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Revenues									9,006	7,879	6,782
Cost of Goods and Services Sold									$ 3,439	2,718	2,126
AbbVie [Member] | Collaborative Arrangement [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Maximum percentage of reimbursement for development costs from alliance partner	20.00%								20.00%
Potential milestones to be paid	$ 100								$ 100
Potential sales based milestones to be paid	$ 200								200
Cost of Goods and Services Sold									44	41	34
UNITED STATES
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Revenues									$ 12,586	11,358	10,720
UNITED STATES | AbbVie [Member] | Collaborative Arrangement [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Profit sharing involving only one compound - maximum									30.00%
Sales Revenue, Net [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Revenues									$ 21,581	19,258	17,702
Sales Revenue, Net [Member] | Collaborative Arrangement [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Revenues									8,359	6,917	5,530
Sales Revenue, Net [Member] | AbbVie [Member] | Collaborative Arrangement [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Revenues									$ 162	$ 150	$ 132

ACQUISITIONS (Details)

ACQUISITIONS (Details) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Asset acquisition [Line Items]
Asset acquisition upfront payment	$ 510
Upfront payment allocated to research and development expenses	485
Deferred tax assets related to asset acquisition	25
Contingent and regulatory milestone payments	2,958
IFM [Member]
Asset acquisition [Line Items]
Asset acquisition upfront payment		$ 325
Upfront payment allocated to research and development expenses		311
Deferred tax assets related to asset acquisition		14
Contingent and regulatory milestone payments	25	2,020
Total Contingent Development and Regulatory Milestone Payments	555
Upfront payment for future negotiation rights		25
Cormorant [Member]
Asset acquisition [Line Items]
Asset acquisition upfront payment			$ 35
Upfront payment allocated to research and development expenses			35
Deferred tax assets related to asset acquisition		0
Contingent and regulatory milestone payments	$ 60		485
Padlock Therapeutics, Inc. [Member]
Asset acquisition [Line Items]
Asset acquisition upfront payment			150
Upfront payment allocated to research and development expenses			139
Deferred tax assets related to asset acquisition			11
Contingent and regulatory milestone payments			453
Cardioxyl Pharmaceuticals, Inc. [Member]
Asset acquisition [Line Items]
Contingent and regulatory milestone payments		100
Flexus Biosciences, Inc. [Member]
Asset acquisition [Line Items]
Contingent and regulatory milestone payments		$ 350	$ 100

DIVESTITURES (Details)

DIVESTITURES (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Divestiture proceeds	$ 1,247	$ 651	$ 1,317
Divestiture gain	178	164	576
Royalties	(814)	(557)	(618)
Proceeds from Divestiture of Businesses	992	706	1,187
Asset impairment charges	64
Diabetes business [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Divestiture proceeds	579	405	333
Divestiture gain	0	(126)	0
Royalties	(661)	(329)	(361)
Erbitux [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Divestiture proceeds	216	218	252
Divestiture gain	0	0	0
Royalties	(145)	(224)	(246)
Manufacturing Facility in Swords, Ireland [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Divestiture proceeds	160	0	0
Divestiture gain	0	0	0
Royalties	0	0	0
Initial divestiture proceeds received in Q1 2018		158
Asset impairment charges		146
Avapro, Avalide, and Plavix [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Divestiture proceeds	80	0	0
Divestiture gain	0	0	0
Royalties	0	0	0
Investigational HIV business [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Divestiture proceeds	0	0	387
Divestiture gain	0	(11)	(272)
Royalties	0	0	0
Total contingent sales based milestones		4,300
Upfront payment received		350
Total Contingent Development and Regulatory Milestone Payments		1,100
Transition fees		10	105
Over the counter products - Reckitt [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Divestiture proceeds	0	0	317
Divestiture gain	0	0	(277)
Royalties	0	0	0
Proceeds from Divestiture of Businesses			277
Other divestitures [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Divestiture proceeds	212	28	28
Divestiture gain	(178)	(24)	(15)
Royalties	(8)	(4)	(11)
AstraZeneca [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds Received At Closing For Sale Of Business					$ 2,700
Total Contingent Regulatory and Sales Based Milestone Payments	1,400
Contingent Approval Milestones	800
Total contingent sales based milestones	600
Contingent Payments Related To Transfer Of Certain Assets And Businesses	225
Milestone Earned from Divestiture Business		100
Amortization of Deferred Income			113
Proceeds from Royalties Received	457	229	227
CPPIB [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from Royalties Received	45	100	134
Royalty Pharma [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from Royalties Received	159
Reckitt Benckiser Group [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from Divestiture of Businesses			317
Mature brand, Cheplapharm [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Divestiture gain	(127)
Proceeds from Divestiture of Businesses	153
Not all inclusive [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Divestiture gain	(178)	(161)	(564)
Amylin Related Products [Member] | CPPIB [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Percentage of potential future royalties transferred				70.00%
Avapro, Avalide, and Plavix [Member] | Sanofi [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Terminal Payment	200
North America [Member] | Erbitux [Member] | Lilly [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Royalties	145	207	227
JAPAN | Erbitux [Member] | Lilly and Merck KGaA [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Royalties		17	19
Territory Covering Europe and Asia [Member] | Avapro, Avalide, and Plavix [Member] | Sanofi [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Investments in and Advances to Affiliates, Amount of Equity	$ 96	95	95
Ownership Interest	49.90%
Territory Covering Americas and Australia [Member] | Avapro, Avalide, and Plavix [Member] | Sanofi [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from Royalties Received	$ 26	$ 200	$ 195
Minimum [Member] | Onglyza and Farxiga Products [Member] | Royalty Pharma [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Percentage of potential future royalties transferred		20.00%
Minimum [Member] | United States, Japan and EU [Member] | Sprycel and Ixempra [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
percentage of net sales payable to alliance partner	10.00%
Maximum [Member] | Onglyza and Farxiga Products [Member] | Royalty Pharma [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Percentage of potential future royalties transferred		25.00%
Maximum [Member] | United States, Japan and EU [Member] | Sprycel and Ixempra [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
percentage of net sales payable to alliance partner	25.00%
Scenario, Plan [Member] | Manufacturing Facility in Swords, Ireland [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Divestiture proceeds		$ 165
Deferred Revenue [Domain] | Territory Covering Europe and Asia [Member] | Avapro, Avalide, and Plavix [Member] | Sanofi [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from Divestiture of Businesses	$ 80
Other Current Assets [Member] | Territory Covering Europe and Asia [Member] | Avapro, Avalide, and Plavix [Member] | Sanofi [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from Divestiture of Businesses	$ 120
North America [Member] | Erbitux [Member] | Lilly [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Collaboration Distribution Fee Percentage		39.00%

ACQUISITIONS, DIVESTITURES AN_3

ACQUISITIONS, DIVESTITURES AND LICENSING ARRANGEMENTS ASSETS HELD-FOR-SALE (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Jun. 30, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Other Assets, Current		$ 17,160	$ 14,854
Receivables		5,965	6,300
Inventories		1,195	1,166
Property, plant and equipment		5,027	5,001
Goodwill		6,538	6,863
Liabilities, Current		10,654	9,563
Accrued liabilities		6,489	6,014
Accounts payable		1,892	2,248
Deferred Tax Liabilities, Net		814	754
Pension and other liabilities		1,048	1,164
Asset Impairment Charges		64
R&D Facility in Wallingford, CT [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Asset Impairment Charges		79
Scenario, Forecast [Member] | UPSA [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from Sales of Business, Affiliate and Productive Assets	$ 1,600
Disposal Group, Held-for-sale, Not Discontinued Operations [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Other Assets, Current		479
Receivables		79
Inventories		81
Property, plant and equipment		187
Goodwill		127
Liabilities, Current		152
Accrued liabilities		78
Accounts payable		35
Deferred Tax Liabilities, Net		25	$ 0
Pension and other liabilities		$ 14

LICENSING ARRANGEMENTS (Details

LICENSING ARRANGEMENTS (Details) $ in Millions	12 Months Ended
	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Promedior [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Warrant upfront payment				$ 84
Upfront payment capitalized				66
Upfront payments for licensing and alliance arrangements				$ 150
Halozyme [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Upfront payments for licensing and alliance arrangements		$ 105
Number of Collaboration Targets		11
Collaborative Arrangement Contingent Payments Maximum Exposure	$ 160
CytomX [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Upfront payments for licensing and alliance arrangements		$ 75
Number of Collaboration Targets		8
Collaborative Arrangement Contingent Payments Maximum Exposure	448
Number of Initial Collaboration Targets		4
Payment for Additional Targets Made To Collaborative Partner		$ 200
Biogen [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Proceeds from out-licensed arrangements		300
Potential Milestone Receipts	410
Roche [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Proceeds from out-licensed arrangements		170
Potential Milestone Receipts	205
Nitto Denko [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Upfront payments for licensing and alliance arrangements			$ 100
Collaborative Arrangement Contingent Payments Maximum Exposure	$ 898
F-Star [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)		75
In Process Research and Development [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)		$ 75

OTHER INCOME (NET) OTHER INCOME

OTHER INCOME (NET) OTHER INCOME (NET) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Other than Temporary Impairment, Credit Losses Recognized in Earnings [Line Items]
Interest Expense	$ 183	$ 196	$ 167
Investment Income, Interest	(173)	(126)	(97)
Loss/(gain) on equity investments	512	(23)	37
Restructuring Charges	131	293	109
Gain (Loss) Related to Litigation Settlement	76	(487)	47
Equity in net loss of affiliates	(93)	(75)	(77)
Divestiture gain	(178)	(164)	(576)
Other Income Received From Alliance Partners	(1,353)	(1,351)	(719)
Alliance Transitional Services	(12)	(37)	(238)
Defined Benefit Plan, Net Periodic Benefit Cost (Credit)	(27)	(1)	(72)
Impairment of Intangible Assets, Finite-lived	64	0	15
Gain (Loss) on Extinguishment of Debt	0	109	0
Other Other Income Expense	20	(16)	(44)
Other Nonoperating Income (Expense)	(850)	(1,682)	$ (1,448)
Proceeds from Legal Settlements		481
Nektar [Member]
Other than Temporary Impairment, Credit Losses Recognized in Earnings [Line Items]
Loss/(gain) on equity investments	$ 534
Biogen & Roche [Member]
Other than Temporary Impairment, Credit Losses Recognized in Earnings [Line Items]
Upfront licensing fees		$ 470

RESTRUCTURING (Details)

RESTRUCTURING (Details) $ in Millions	12 Months Ended
	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges incurred to date	$ 1,100
Workforce reduction of manufacturing, selling, administrative, and research and development personnel	900	1,900	1,100
Employee termination costs	$ 87	$ 267	$ 97
Other termination costs	44	26	12
Provision for restructuring	131	293	109
Accelerated depreciation	113	289	72
Restructuring Related Costs, Asset Impairments	16	241	13
Other shutdown costs	8	3	19
Total charges	268	826	213
Restructuring Reserve [Roll Forward]
Liability at January 1	186	114	125
Restructuring Reserve, Period Increase (Decrease)	148	319	116
Change in estimates	(17)	(26)	(7)
Foreign currency translation	1	18	0
Spending	(219)	(239)	(120)
Liability at December 31	99	186	114
Minimum [Member]
Restructuring Cost and Reserve [Line Items]
Expected restructuring and related charges	$ 1,500
Cash outlays percentage	40.00%
Maximum [Member]
Restructuring Cost and Reserve [Line Items]
Expected restructuring and related charges	$ 2,000
Cash outlays percentage	50.00%
Cost of products sold [Member]
Restructuring Cost and Reserve [Line Items]
Total charges	$ 57	149	21
Selling, General and Administrative Expenses [Member]
Restructuring Cost and Reserve [Line Items]
Total charges	1	1	0
Research and development [Member]
Restructuring Cost and Reserve [Line Items]
Total charges	79	383	83
Other (income)/expense [Member]
Restructuring Cost and Reserve [Line Items]
Total charges	$ 131	$ 293	$ 109

INCOME TAXES (Provision for Inc

INCOME TAXES (Provision for Income Taxes) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Current Income Tax Expense (Benefit), Continuing Operations [Abstract]
U.S. Current Income Tax Expense	$ 485	$ 2,782	$ 1,144
Current Foreign Tax Expense (Benefit)	450	364	468
Total Current Income Tax Expense	935	3,146	1,612
Deferred Income Tax Expense (Benefit), Continuing Operations [Abstract]
U.S. Deferred Income Tax Expense/(Benefit)	29	1,063	(101)
Non-U.S. Deferred Income Tax Expense/(Benefit)	57	(53)	(103)
Total Deferred Income Tax Expense/(Benefit)	86	1,010	(204)
Provision for Income Taxes	$ 1,021	$ 4,156	$ 1,408

INCOME TAXES (Effective Tax Rat

INCOME TAXES (Effective Tax Rate Reconciliation) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Noncontrolling Interest [Abstract]
U.S. Earnings/(Loss) before income taxes	$ 2,338	$ 2,280	$ 3,100
Non-U.S. Earnings before income taxes	3,630	2,851	2,815
Earnings Before Income Taxes	5,968	5,131	5,915
Effective Income Tax Rate Reconciliation, Amount [Abstract]
U.S. statutory rate, Amount	1,253	1,796	2,070
Deemed repatriation transition tax, Amount	(56)	2,611	0
Deferred tax remeasurement, Amount	0	285	0
Effective Income Tax Rate Reconciliation, Other Adjustments, Amount	94	0	0
Foreign tax effect of certain operations in Ireland, Puerto Rico and Switzerland	(202)	(561)	(442)
U.S. Federal valuation allowance release	119	0	(29)
U.S. Federal, state and foreign contingent tax matters, Amount	(55)	72	87
U.S. Federal research based credits, amount	(138)	(144)	(144)
Non-tax deductible goodwill related to diabetes divestiture, Amount	0	4	34
Non-tax deductible U.S. Branded Prescription Drug fee, Amount	21	52	52
Non-tax deductible research and development charge, Amount	17	266	100
Puerto Rico excise tax, amount	(152)	(131)	(131)
Domestic manufacturing deduction, amount	0	(78)	(122)
State and local taxes (net of valuation allowance), amount	67	77	23
Foreign and other, Amount	53	(93)	(90)
Provision for Income Taxes	$ 1,021	$ 4,156	$ 1,408
Effective Income Tax Rate Reconciliation, Percent [Abstract]
U.S. statutory income tax rate	21.00%	35.00%	35.00%
Deemed repatriation transition tax, Percent	(0.90%)	50.90%	0.00%
Deferred tax remeasurement, Percent	0.00%	5.60%	0.00%
Effective Income Tax Rate Reconciliation, Other Adjustments, Percent	1.60%	0.00%	0.00%
Foreign tax effect of certain operations in Ireland, Puerto Rico and Switzerland, Rate	(3.40%)	(10.90%)	(7.50%)
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Percent	2.00%	0.00%	(0.50%)
U.S. Federal, state and foreign contingent tax matters, Rate	(0.90%)	1.40%	1.50%
U.S. Federal research based credits, Rate	(2.30%)	(2.80%)	(2.40%)
Non-tax deductible goodwill related to diabetes divestiture, Rate	0.00%	0.10%	0.60%
Non-tax deductible U.S. Branded Prescription Drug Fee, Rate	0.30%	1.00%	0.90%
Non-tax deductible research and development charge, Rate	0.30%	5.20%	1.70%
Puerto Rico excise tax, Rate	(2.60%)	(2.60%)	(2.20%)
Domestic manufacturing deduction, Percent	(0.00%)	(1.50%)	(2.10%)
State and local taxes (net of valuation allowance), Rate	1.10%	1.50%	0.40%
Foreign and other, Amount	0.90%	(1.90%)	(1.60%)
Effective Income Tax Rate Reconciliation, Percent	17.10%	81.00%	23.80%

INCOME TAXES INCOME TAXES (Narr

INCOME TAXES INCOME TAXES (Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Impact of 2017 Tax Act		$ 2,900
One-time Repatriation Transition Tax		2,600
Tax Adjustments, Settlements, and Unusual Provisions	$ 56
Unrecognized Tax Benefits, Reduction Resulting from Lapse of Applicable Statute of Limitations	119	13	$ 4
Income tax payments	747	546	$ 2,000
Valuation Allowance [Line Items]
Deferred Tax Assets, Valuation Allowance	3,193	$ 2,827
Foreign Net Operating Loss And Tax Credit Carryforwards [Member]
Valuation Allowance [Line Items]
Deferred Tax Assets, Valuation Allowance	2,921
State Net Operating Loss And Tax Credit Carryforwards [Member]
Valuation Allowance [Line Items]
Deferred Tax Assets, Valuation Allowance	134
SEC Schedule, 12-09, Valuation Allowance, Other Tax Carryforward [Member]
Valuation Allowance [Line Items]
Deferred Tax Assets, Valuation Allowance	138
Domestic Tax Authority [Member]
Valuation Allowance [Line Items]
Operating Loss Carryforwards	206
Minimum [Member]
Valuation Allowance [Line Items]
Decrease in Unrecognized Tax Benefits is Reasonably Possible	320
Maximum [Member]
Valuation Allowance [Line Items]
Decrease in Unrecognized Tax Benefits is Reasonably Possible	$ 360

INCOME TAXES (Deferred Taxes an

INCOME TAXES (Deferred Taxes and Valuation Allowance) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of year	$ 252	$ 174	$ 122
Provision	2,739	2,090	1,613
Utilization	(2,707)	(2,015)	(1,561)
Foreign currency translation	(6)	3	0
Balance at end of year	278	252	174
Components of Deferred Tax Assets [Abstract]
Foreign net operating loss carryforwards	2,978	2,872
State net operating loss and credit carryforwards	121	143
U.S. Federal net operating loss and credit carryforwards	67	99
Deferred income	188	212
Milestones payments and license fees	552	386
Pension and postretirement benefits	26	131
Intercompany profit and other inventory items	670	651
Other foreign deferred tax assets	327	312
Share-based compensation	54	60
Other	352	280
Total deferred tax assets	5,335	5,146
Valuation allowance	(3,193)	(2,827)
Total deferred tax assets, net	2,142	2,319
Components of Deferred Tax Liabilities [Abstract]
Depreciation	(61)	(11)
Acquired intangible assets	(220)	(216)
Goodwill and other	(533)	(527)
Total deferred tax liabilities	(814)	(754)
Deferred tax assets, net	1,328	1,565
Deferred Tax Assets, Net, Classification [Abstract]
Deferred Tax Assets, Net of Valuation Allowance, Noncurrent	1,371	1,610
Deferred Tax Liabilities, Net, Noncurrent	(18)	(45)
Total	1,328	1,565
SEC Schedule, 12-09, Valuation Allowance, Deferred Tax Asset [Member]
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of year	2,827	3,078	3,534
Provision	458	50	39
Utilization	(43)	(335)	(355)
Foreign currency translation	(48)	341	(142)
Acquisitions	0	2	2
Non U.S. rate change	(1)	(309)	0
Balance at end of year	3,193	2,827	$ 3,078
Disposal Group, Held-for-sale, Not Discontinued Operations [Member]
Components of Deferred Tax Liabilities [Abstract]
Total deferred tax liabilities	$ (25)	$ 0

INCOME TAXES (Unrecognized Tax

INCOME TAXES (Unrecognized Tax Benefits) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance at beginning of year	$ 1,155	$ 995	$ 944
Gross additions to tax positions related to current year	48	173	49
Gross additions to tax positions related to prior years	21	30	49
Gross additions to tax positions assumed in acquisitions	0	0	1
Gross reductions to tax positions related to prior years	(106)	(22)	(22)
Settlements	2
Settlements		(20)	(13)
Reductions to tax positions related to lapse of statute	(119)	(13)	(4)
Cumulative translation adjustment	(6)		(9)
Cumulative translation adjustment		12
Balance at end of year	995	1,155	995
Income Tax Uncertainties [Abstract]
Unrecognized tax benefits that would impact effective tax rate	853	1,002	854
Accrued interest	167	148	112
Accrued penalties	$ 11	$ 15	$ 17

EARNINGS PER SHARE (Details)

EARNINGS PER SHARE (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Earnings Per Share [Abstract]
Net Earnings Attributable to BMS	$ 1,160	$ 1,901	$ 373	$ 1,486	$ (2,328)	$ 845	$ 916	$ 1,574	$ 4,920	$ 1,007	$ 4,457
Weighted-average common shares outstanding - basic									1,633	1,645	1,671
Incremental shares attributable to share-based compensation plans									4	7	9
Weighted-average common shares outstanding - diluted									1,637	1,652	1,680
Earnings per Share - Basic	$ 0.71	$ 1.16	$ 0.23	$ 0.91	$ (1.42)	$ 0.52	$ 0.56	$ 0.95	$ 3.01	$ 0.61	$ 2.67
Earnings per Share - Diluted	$ 0.71	$ 1.16	$ 0.23	$ 0.91	$ (1.42)	$ 0.51	$ 0.56	$ 0.94	$ 3.01	$ 0.61	$ 2.65

FINANCIAL INSTRUMENTS AND FAI_3

FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS (Fair Value Measurements) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Marketable Securities [Line Items]
Equity Securities, FV-NI	$ 479	$ 132
Available-for-sale Equity Securities, Amortized Cost Basis	0	31
Available-for-sale Equity Securities, Accumulated Gross Unrealized Gain, before Tax	0	37
Available-for-sale Equity Securities, Accumulated Gross Unrealized Loss, before Tax	0	(1)
Available-for-sale Securities, Equity Securities	0	67
Available-for-sale Securities, Amortized Cost Basis	3,660	3,777
Available-for-sale Securities, Accumulated Gross Unrealized Gain, before Tax	0	40
Available-for-sale Securities, Accumulated Gross Unrealized Loss, before Tax	(37)	(11)
Available-for-sale securities, Fair value	3,623	3,806
Total securities	4,102	3,938
Investments, Fair Value Disclosure	4,102	3,938
Equity Securities without Readily Determinable Fair Value, Amount	206	152
Equity Securities, FV-NI, Gain (Loss)	(530)
Equity Securities, FV-NI, Realized Gain (Loss)	7
Equity Securities, FV-NI, Unrealized Gain (Loss)	(537)
Equity Securities without Readily Determinable Fair Value, Upward Price Adjustment, Annual Amount	19
Fair Value Level 1 [Member]
Marketable Securities [Line Items]
Cash Equivalents, Fair Value	0	0
Total derivatives at fair value, assets	0	0
Total derivatives at fair value, liabilities	0	0
Fair Value Level 2 [Member]
Marketable Securities [Line Items]
Cash Equivalents, Fair Value	6,173	4,728
Total derivatives at fair value, assets	44	13
Total derivatives at fair value, liabilities	(31)	(52)
Portion at Other than Fair Value Measurement [Member]
Marketable Securities [Line Items]
Equity Method Investments	114	66
Other Current Assets [Member]
Marketable Securities [Line Items]
Investments, Fair Value Disclosure	1,973	1,391
Other Investments [Member]
Marketable Securities [Line Items]
Investments, Fair Value Disclosure	1,775	2,480
Marketable Securities [Member] | Fair Value Level 1 [Member]
Marketable Securities [Line Items]
Equity Securities, FV-NI	0	0
Marketable Securities [Member] | Fair Value Level 2 [Member]
Marketable Securities [Line Items]
Equity Securities, FV-NI	125	132
Other Assets [Member]
Marketable Securities [Line Items]
Investments, Fair Value Disclosure	354	67
Other Assets [Member] | Fair Value Level 1 [Member]
Marketable Securities [Line Items]
Equity Securities, FV-NI	88	67
Other Assets [Member] | Fair Value Level 2 [Member]
Marketable Securities [Line Items]
Equity Securities, FV-NI	266	0
Certificates of Deposit [Member]
Marketable Securities [Line Items]
Debt Securities, Available-for-sale	971	141
Debt Securities, Available-for-sale, Amortized Cost	971	141
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	0	0
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Loss, before Tax	0	0
Certificates of Deposit [Member] | Fair Value Level 1 [Member]
Marketable Securities [Line Items]
Debt Securities, Available-for-sale	0	0
Certificates of Deposit [Member] | Fair Value Level 2 [Member]
Marketable Securities [Line Items]
Debt Securities, Available-for-sale	971	141
Commercial Paper [Member]
Marketable Securities [Line Items]
Debt Securities, Available-for-sale	273	50
Debt Securities, Available-for-sale, Amortized Cost	273	50
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	0	0
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Loss, before Tax	0	0
Commercial Paper [Member] | Fair Value Level 1 [Member]
Marketable Securities [Line Items]
Debt Securities, Available-for-sale	0	0
Commercial Paper [Member] | Fair Value Level 2 [Member]
Marketable Securities [Line Items]
Debt Securities, Available-for-sale	273	50
Corporate Debt Securities [Member]
Marketable Securities [Line Items]
Debt Securities, Available-for-sale	2,379	3,548
Debt Securities, Available-for-sale, Amortized Cost	2,416	3,555
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	0	3
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Loss, before Tax	(37)	(10)
Corporate Debt Securities [Member] | Fair Value Level 1 [Member]
Marketable Securities [Line Items]
Debt Securities, Available-for-sale	0	0
Corporate Debt Securities [Member] | Fair Value Level 2 [Member]
Marketable Securities [Line Items]
Debt Securities, Available-for-sale	$ 2,379	$ 3,548

FINANCIAL INSTRUMENTS AND FAI_4

FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS (Derivatives and Hedging) (Details) € in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2018EUR (€)
Derivatives and Hedging [Line Items]
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), before Reclassification and Tax	$ 86	$ (101)	$ (5)
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, before Tax	(4)	19	12
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax	(245)	(20)	(33)
Debt Instrument, Face Amount	6,776	6,835
Interest Rate Swap [Member]
Derivatives and Hedging [Line Items]
Derivative Liability	(10)	(6)
Cross Currency Interest Rate Contract [Member]
Derivatives and Hedging [Line Items]
Other Comprehensive Income (Loss), Net Investment Hedge, Gain (Loss), before Reclassification and Tax	(5)	0	0
Foreign Exchange Forward [Member]
Derivatives and Hedging [Line Items]
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), before Reclassification and Tax	$ 86	(108)	6
Minimum [Member]
Derivatives and Hedging [Line Items]
Variable rate debt, Lower range of basis point spread	0.30%			0.30%
Maximum [Member]
Derivatives and Hedging [Line Items]
Variable rate debt, Lower range of basis point spread	4.60%			4.60%
Cost of products sold [Member] | Interest Rate Swap [Member]
Derivatives and Hedging [Line Items]
Derivative, Gain (Loss) on Derivative, Net	$ 0	0	0
Cost of products sold [Member] | Cross Currency Interest Rate Contract [Member]
Derivatives and Hedging [Line Items]
Derivative, Gain (Loss) on Derivative, Net	0	0	0
Cost of products sold [Member] | Foreign Exchange Forward [Member]
Derivatives and Hedging [Line Items]
Derivative, Gain (Loss) on Derivative, Net	4	12	(20)
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, before Tax	(4)	(12)	20
Interest Expense [Member] | Interest Rate Swap [Member]
Derivatives and Hedging [Line Items]
Derivative, Gain (Loss) on Derivative, Net	23	31	36
Interest Expense [Member] | Cross Currency Interest Rate Contract [Member]
Derivatives and Hedging [Line Items]
Derivative, Gain (Loss) on Derivative, Net	8	0	0
Interest Expense [Member] | Foreign Exchange Forward [Member]
Derivatives and Hedging [Line Items]
Derivative, Gain (Loss) on Derivative, Net	14	(52)	(36)
Other Income [Member] | Foreign Exchange Forward [Member]
Derivatives and Hedging [Line Items]
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, before Tax	$ 0	36	(8)
London Interbank Offered Rate (LIBOR) [Member]
Derivatives and Hedging [Line Items]
LIBOR	2.50%			2.50%
Designated as Hedging Instrument [Member]
Derivatives and Hedging [Line Items]
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax	$ 45	(134)	$ 48
Debt Instrument, Face Amount	1,082			€ 950
Designated as Hedging Instrument [Member] | Interest Rate Swap [Member]
Derivatives and Hedging [Line Items]
Total derivatives at fair value, assets	0	0
Derivative Liability	(10)	(6)
Designated as Hedging Instrument [Member] | Interest Rate Swap [Member] | Assets [Member]
Derivatives and Hedging [Line Items]
Notional amount of derivatives	0	0
Designated as Hedging Instrument [Member] | Interest Rate Swap [Member] | Liability [Member]
Derivatives and Hedging [Line Items]
Notional amount of derivatives	755	755
Designated as Hedging Instrument [Member] | Cross Currency Interest Rate Contract [Member]
Derivatives and Hedging [Line Items]
Total derivatives at fair value, assets	0	0
Derivative Liability	(5)	0
Designated as Hedging Instrument [Member] | Cross Currency Interest Rate Contract [Member] | Assets [Member]
Derivatives and Hedging [Line Items]
Notional amount of derivatives	50	0
Designated as Hedging Instrument [Member] | Cross Currency Interest Rate Contract [Member] | Liability [Member]
Derivatives and Hedging [Line Items]
Notional amount of derivatives	250	0
Designated as Hedging Instrument [Member] | Foreign Exchange Forward [Member]
Derivatives and Hedging [Line Items]
Total derivatives at fair value, assets	44	12
Derivative Liability	(10)	(9)
Designated as Hedging Instrument [Member] | Foreign Exchange Forward [Member] | Assets [Member]
Derivatives and Hedging [Line Items]
Notional amount of derivatives	1,503	944
Designated as Hedging Instrument [Member] | Foreign Exchange Forward [Member] | Liability [Member]
Derivatives and Hedging [Line Items]
Notional amount of derivatives	496	489
Designated as Hedging Instrument [Member] | Japan, Yen | Cross Currency Interest Rate Contract [Member]
Derivatives and Hedging [Line Items]
Notional amount of derivatives	300
Designated as Hedging Instrument [Member] | Japan, Yen | Foreign Exchange Forward [Member]
Derivatives and Hedging [Line Items]
Notional amount of derivatives	464
Designated as Hedging Instrument [Member] | Euro Member Countries, Euro | Foreign Exchange Forward [Member]
Derivatives and Hedging [Line Items]
Notional amount of derivatives	1,157
Not Designated as Hedging Instrument [Member] | Foreign Exchange Forward [Member]
Derivatives and Hedging [Line Items]
Total derivatives at fair value, assets	0	1
Derivative Liability	(6)	(37)
Not Designated as Hedging Instrument [Member] | Foreign Exchange Forward [Member] | Assets [Member]
Derivatives and Hedging [Line Items]
Notional amount of derivatives	54	206
Not Designated as Hedging Instrument [Member] | Foreign Exchange Forward [Member] | Liability [Member]
Derivatives and Hedging [Line Items]
Notional amount of derivatives	$ 600	$ 1,369

FINANCIAL INSTRUMENTS AND FAI_5

FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS (Debt Obligations) (Details) € in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Mar. 31, 2019USD ($)	Dec. 31, 2018EUR (€)	Sep. 30, 2018USD ($)	Jun. 30, 2018USD ($)	Mar. 31, 2018USD ($)	Sep. 30, 2017USD ($)	Jun. 30, 2017USD ($)	Mar. 31, 2017USD ($)
Line of Credit Facility [Line Items]
Number of Revolving Credit Facilities	3				3
Line of Credit Facility, Maximum Borrowing Capacity	$ 5,000
Debt Instrument [Line Items]
Commercial Paper	0	$ 299
Short-term Bank Loans and Notes Payable	320	512
Current portion of long-term debt	1,249	0
Other short-term debt	134	176
Short term debt	1,703	987
Debt Instrument, Face Amount	6,776	6,835
Adjustments to Principal Value, Unamortized basis adjustment from swap terminations	201	227
Adjustments to Principal Value, Unamortized bond discounts and issuance costs	(72)	(81)
Long-term Debt	6,895	6,975				$ 5,687	$ 5,671	$ 5,775	$ 6,982	$ 6,911	$ 7,237
Long-term debt, excluding current maturities	5,646	6,975
Long-term debt, Fair value	7,093	7,453
Proceeds from Issuance of Long-term Debt	0	1,488	$ 0
Interest payments	212	215	191
Extinguishment of Debt, Principal Value		337
Extinguishment of Debt, Carrying Value		366
Extinguishment of Debt, Repurchase Price		474
Gain (Loss) on Extinguishment of Debt	0	109	$ 0
Securities Borrowed, Fair Value of Collateral	1,000
United States of America, Dollars
Debt Instrument [Line Items]
Debt Instrument, Face Amount	1,500
Proceeds from Issuance of Long-term Debt	1,488
Notes Due 2019 [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount	500	500
1.600% Notes due 2019
Debt Instrument [Line Items]
Debt Instrument, Face Amount	750	750
1.600% Notes due 2019 | United States of America, Dollars
Debt Instrument [Line Items]
Debt Instrument, Face Amount	750
2.000% Notes due 2022
Debt Instrument [Line Items]
Debt Instrument, Face Amount	750	750
7.150% Notes due 2023
Debt Instrument [Line Items]
Debt Instrument, Face Amount	302	302
3.250% Notes due 2023
Debt Instrument [Line Items]
Debt Instrument, Face Amount	500	500
1.000% Euro Notes due 2025
Debt Instrument [Line Items]
Debt Instrument, Face Amount	655	682
6.800% Notes due 2026
Debt Instrument [Line Items]
Debt Instrument, Face Amount	256	256
3.250% Notes due 2027
Debt Instrument [Line Items]
Debt Instrument, Face Amount	750	750
3.250% Notes due 2027 | United States of America, Dollars
Debt Instrument [Line Items]
Debt Instrument, Face Amount	750
1.750% Euro Notes due 2035
Debt Instrument [Line Items]
Debt Instrument, Face Amount	655	682
5.875% Notes due 2036
Debt Instrument [Line Items]
Debt Instrument, Face Amount	287	287
6.125% Notes due 2038
Debt Instrument [Line Items]
Debt Instrument, Face Amount	226	230
3.250% Notes due 2042
Debt Instrument [Line Items]
Debt Instrument, Face Amount	500	500
4.500% Notes due 2044
Debt Instrument [Line Items]
Debt Instrument, Face Amount	500	500
6.875% Notes due 2097
Debt Instrument [Line Items]
Debt Instrument, Face Amount	87	87
0.13% - 5.75% Other - maturing 2019 - 2024
Debt Instrument [Line Items]
Debt Instrument, Face Amount	58	59
0.875% Notes due 2017 [Member]
Debt Instrument [Line Items]
Repayments of Notes Payable	750
Commercial Paper [Member]
Debt Instrument [Line Items]
Short term debt	0	299
The average amount of commercial paper outstanding	$ 19	$ 389
The weighted average interest rate of commercial paper	1.27%	1.17%
Short-term Debt, Maximum Amount Outstanding During Period	$ 300	$ 1,300
Interest Rate Swap [Member]
Debt Instrument [Line Items]
Derivative Liability	(10)	(6)
Interest Rate Swap [Member] | United States of America, Dollars
Debt Instrument [Line Items]
Derivative Liability, Notional Amount	750
Realized gain on terminated forward swap contracts	6
Unrealized gain/(loss) from termination of forward interest rate swap	(2)
$2 Billion Maximum Borrowing Capacity [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	2,000
$1.5 Billion Maximum Borrowing Capacity [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	1,500
Subsequent Event [Member] | $2 Billion Maximum Borrowing Capacity [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity				$ 2,000
Subsequent Event [Member] | $1 Billion Maximum Borrowing Capacity [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity				$ 1,000
Designated as Hedging Instrument [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount	1,082				€ 950
Designated as Hedging Instrument [Member] | Interest Rate Swap [Member]
Debt Instrument [Line Items]
Derivative Liability	$ (10)	$ (6)

RECEIVABLES (Details)

RECEIVABLES (Details) $ in Millions	12 Months Ended
	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)
Accounts Receivable, Net [Abstract]
Trade receivables	$ 4,914	$ 4,599
Less charge-backs and cash discounts	(245)	(209)
Less allowances	(33)	(43)
Net trade receivables	4,636	4,347
Alliance receivables	395	322
Prepaid and refundable income taxes	218	691
Royalties, VAT and other	716	940
Receivables	5,965	6,300
Receivables sold on a nonrecourse basis	$ 756	$ 637	$ 618
The number of the largest pharmaceutical wholesalers in the U.S.	3
Customer Concentration Risk [Member]
SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]
Percentage Of Aggregate Total Trade Receivables Due	70.00%	65.00%

RECEIVABLES PROVISION (Details)

RECEIVABLES PROVISION (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]
Balance at beginning of year	$ 252	$ 174	$ 122
Provision	2,739	2,090	1,613
Utilization	(2,707)	(2,015)	(1,561)
Other	(6)	3	0
Balance at end of year	$ 278	$ 252	$ 174

INVENTORIES (Details)

INVENTORIES (Details) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Inventory, Net [Abstract]
Inventory, Finished Goods, Net of Reserves	$ 396	$ 384
Inventory, Work in Process, Net of Reserves	1,026	931
Inventory, Raw Materials and Supplies, Net of Reserves	202	273
Total inventories	1,624	1,588
Inventories	1,195	1,166
Inventory, Noncurrent	$ 429	$ 422

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Land	$ 104	$ 100
Buildings	5,231	4,848
Machinery, equipment and fixtures	2,962	3,059
Construction in progress	548	980
Gross property, plant and equipment	8,845	8,987
Less accumulated depreciation	(3,818)	(3,986)
Property, plant and equipment	5,027	5,001
Depreciation expense	505	682	$ 448
Minimum rental commitments next five years	100
Minimum rental commitments for non-cancelable operating leases, Later years	200
Operating lease expense	130	120	$ 140
UNITED STATES
Property, Plant and Equipment [Line Items]
Property, plant and equipment	3,772	3,617
Europe [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	1,140	1,266
Rest Of World [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	$ 115	$ 118

GOODWILL AND OTHER INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLE ASSETS (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	$ 6,538	$ 6,863
Other intangible assets
Total other intangible assets, gross	4,055	4,337
Other intangible assets accumulated amortization	(2,964)	(3,127)
Other intangible assets	1,091	1,210
Amortization of intangible assets	198	190	$ 178
Future estimated amortization, 2019	230
Future estimated amortization, 2020	190
Future estimated amortization, 2021	160
Future estimated amortization, 2022	130
Future estimated amortization, 2023	100
Impairment of other intangible assets	84	80	$ 33
Asset Impairment Charges	64
In Process Research and Development [Member]
Other intangible assets
Indefinite-lived Intangible Assets (Excluding Goodwill)	32	32
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)		75
Licenses [Member]
Other intangible assets
Finite-lived intangible assets, net	$ 510	567
Licenses [Member] | Maximum [Member]
Other intangible assets
Finite-Lived Intangible Asset, Useful Life	15 years
Licenses [Member] | Minimum [Member]
Other intangible assets
Finite-Lived Intangible Asset, Useful Life	5 years
Developed technology rights [Member]
Other intangible assets
Finite-lived intangible assets, net	$ 2,357	2,357
Developed technology rights [Member] | Maximum [Member]
Other intangible assets
Finite-Lived Intangible Asset, Useful Life	15 years
Developed technology rights [Member] | Minimum [Member]
Other intangible assets
Finite-Lived Intangible Asset, Useful Life	9 years
Capitalized Software [Member]
Other intangible assets
Finite-lived intangible assets, net	$ 1,156	$ 1,381
Capitalized Software [Member] | Maximum [Member]
Other intangible assets
Finite-Lived Intangible Asset, Useful Life	10 years
Capitalized Software [Member] | Minimum [Member]
Other intangible assets
Finite-Lived Intangible Asset, Useful Life	3 years
Goodwill [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Prior Period Reclassification Adjustment	180

ACCRUED LIABILITIES (Details)

ACCRUED LIABILITIES (Details) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Accrued Liabilities, Current [Abstract]
Rebates and returns	$ 2,417	$ 2,024
Employee compensation and benefits	848	869
Research and development	805	783
Dividends	669	654
Royalties	391	285
Branded Prescription Drug Fee	188	303
Liabilities related to assets held-for-sale	152	0
Litigation and other settlements	118	38
Restructuring	85	155
Liability, Pension and Other Postretirement and Postemployment Benefits, Current	35	40
Other	781	863
Accrued liabilities	$ 6,489	$ 6,014

EQUITY (Changes in Equity) (Det

EQUITY (Changes in Equity) (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Jan. 01, 2018	Jan. 01, 2017
Equity [Line Items]
Common Stock, Dividends, Per Share, Declared	$ 0.41	$ 0.40	$ 0.40	$ 0.40	$ 0.40	$ 0.39	$ 0.39	$ 0.39	$ 1.61	$ 1.57	$ 1.53
Common Stock, Value, Issued, Balance at January 1,				$ 221					$ 221
Common Stock, Value, Issued, Balance at December 31,	$ 221				$ 221				221	$ 221
Capital in Excess of Par Value of Stock, Balance at January 1,				1,898					1,898
Capital in Excess of Par Value of Stock, Balance at December 31,	2,081				1,898				2,081	1,898
Accumulated Other Comprehensive Loss, Balance at January 1				(2,289)					(2,289)
Other Comprehensive Income (Loss), Net of Tax									(156)	214	$ (35)
Accumulated Other Comprehensive Loss, Balance at December 31	(2,762)				(2,289)				(2,762)	(2,289)
Retained Earnings, Balance at January 1,				31,160					31,160
Net Earnings/(Loss) Attributable to BMS	1,160	$ 1,901	$ 373	$ 1,486	(2,328)	$ 845	$ 916	$ 1,574	4,920	1,007	4,457
Retained Earnings, Balance at December 31,	$ 34,065				$ 31,160				$ 34,065	$ 31,160
Treasury Stock, Shares, Balance at January 1,				575					575
Treasury Stock, Shares, Balance at December 31,	576				575				576	575
Cost of Treasury Stock, Balance at January 1,				$ (19,249)					$ (19,249)
Cost of Treasury Stock, Balance at December 31,	$ (19,574)				$ (19,249)				(19,574)	$ (19,249)
Noncontrolling interest, Balance at January 1,				106					106
Net Income (Loss) Attributable to Noncontrolling Interest	2	$ (11)	$ (9)	$ (9)	1	$ (11)	$ (6)	$ 48	(27)	32	$ (50)
Noncontrolling interest, Balance at December 31,	$ 96				$ 106				$ 96	$ 106
Common Stock [Member]
Equity [Line Items]
Common Stock, Shares Issued, Balance at January 1,				2,208				2,208	2,208	2,208	2,208
Common Stock, Shares Issued, Balance at December 31,	2,208				2,208				2,208	2,208	2,208
Common Stock, Value, Issued, Balance at January 1,				$ 221				$ 221	$ 221	$ 221	$ 221
Common Stock, Value, Issued, Balance at December 31,	$ 221				$ 221				221	221	221
Capital in Excess of Par Value of Stock [Member]
Equity [Line Items]
Capital in Excess of Par Value of Stock, Balance at January 1,				1,898				1,725	1,898	1,725	1,459
Capital in Excess of Par Value of Stock, Balance at December 31,	2,081				1,898				2,081	1,898	1,725
Stock compensation									183	173	266
Accumulated Other Comprehensive Loss [Member]
Equity [Line Items]
Accumulated Other Comprehensive Loss, Balance at January 1				(2,289)				(2,503)	(2,289)	(2,503)	(2,468)
Other Comprehensive Income (Loss), Net of Tax									(156)	214	(35)
Accounting change - cumulative effect	(283)								(283)			$ (34)
Accumulated Other Comprehensive Loss, Balance at December 31	(2,762)				(2,289)				(2,762)	(2,289)	(2,503)
Retained Earnings, adjusted balance at January 1,	(2,323)				(2,503)				(2,323)	(2,503)
Retained Earnings [Member]
Equity [Line Items]
Accounting change - cumulative effect	283								283			$ 332	$ (787)
Retained Earnings, Balance at January 1,				$ 31,160				$ 33,513	31,160	33,513	31,613
Net Earnings/(Loss) Attributable to BMS									4,920	1,007	4,457
Cash dividends declared									(2,630)	(2,573)	(2,557)
Retained Earnings, adjusted balance at January 1,	31,492				32,726				31,492	32,726
Retained Earnings, Balance at December 31,	$ 34,065				$ 31,160				$ 34,065	$ 31,160	$ 33,513
Treasury Stock [Member]
Equity [Line Items]
Treasury Stock, Shares, Balance at January 1,				575				536	575	536	539
Stock repurchase program, Treasury Stock									5	44	4
Employee stock compensation plans, Shares									(4)	(5)	(7)
Treasury Stock, Shares, Balance at December 31,	576				575				576	575	536
Cost of Treasury Stock, Balance at January 1,				$ (19,249)				$ (16,779)	$ (19,249)	$ (16,779)	$ (16,559)
Stock repurchase program, Cost of Treasury Stock									(313)	(2,477)	(231)
Employee stock compensation plans, Cost									(12)	7	11
Cost of Treasury Stock, Balance at December 31,	$ (19,574)				$ (19,249)				(19,574)	(19,249)	(16,779)
Noncontrolling Interest [Member]
Equity [Line Items]
Noncontrolling interest, Balance at January 1,				$ 106				$ 170	106	170	158
Net Income (Loss) Attributable to Noncontrolling Interest									27	27	50
Noncontrolling Interest, Period Increase (Decrease)										(59)
Distributions									(37)	(32)	(38)
Noncontrolling interest, Balance at December 31,	$ 96				$ 106				$ 96	106	$ 170
2017 ASR [Member]
Equity [Line Items]
Stock Repurchased During Period, Value										$ 2,000

EQUITY (Accumulated balances re

EQUITY (Accumulated balances related to each component of other comprehensive income/(loss)) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Equity [Abstract]
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), before Reclassification and Tax	$ 86	$ (101)	$ (5)
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), before Reclassification, Tax	(9)	33	0
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), before Reclassification, after Tax	77	(68)	(5)
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, before Tax	(4)	19	12
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, Tax	(3)	(8)	(3)
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, after Tax	(7)	11	9
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification, before Tax	82	(82)	7
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification, Tax	(12)	25	(3)
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification and Tax	70	(57)	4
Pension and postretirement benefits - Actuarial gains/(losses), Pre-tax	(89)	47	(126)
Other Comprehensive Income (Loss), Defined Benefit Plan, Gain (Loss) Arising During Period, Tax	(3)	11	(3)
Other Comprehensive Income (Loss), Defined Benefit Plan, Gain (Loss) Arising During Period, after Tax	(92)	58	(129)
Pension and postretirement benefits - Amortization, Pre-tax	65	77	78
Other Comprehensive Income (Loss), Defined Benefit Plan, Gain (Loss), Reclassification Adjustment from AOCI, Tax	(13)	(31)	(25)
Other Comprehensive Income (Loss), Defined Benefit Plan, Gain (Loss), Reclassification Adjustment from AOCI, after Tax	52	46	53
Pension and postretirement benefits - Settlements and curtailments, Pre-tax	121	167	91
Other Comprehensive Income (Loss), Defined Benefit Plan, Adjustment for Settlement or Curtailment Gain (Loss), Tax	(28)	(57)	(32)
Other Comprehensive Income (Loss), Defined Benefit Plan, Settlement and Curtailment Gain (Loss), after Tax	93	110	59
Pension and other postretirement benefits, Pre-tax	97	291	43
Other Comprehensive (Income) Loss, Defined Benefit Plan, after Reclassification Adjustment, Tax	(44)	(77)	(60)
Other Comprehensive (Income) Loss, Defined Benefit Plan, after Reclassification Adjustment, after Tax	53	214	(17)
Other Comprehensive Income (Loss), Securities, Available-for-sale, Adjustment, before Reclassification Adjustments and Tax	(30)	38	(12)
Other Comprehensive Income (Loss), Available-for-sale Securities, before Reclassification Adjustments, Tax	5	6	(1)
Other Comprehensive Income (Loss), Securities, Available-for-sale, Adjustment, before Reclassification Adjustments, after Tax	(25)	44	(13)
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, before Tax	0	(7)	29
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, Tax	0	2	0
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, Net of Tax	0	(5)	29
Other Comprehensive Income (Loss), Securities, Available-for-sale, Adjustment, before Tax	(30)	31	17
Other Comprehensive Income (Loss), Securities, Available-for-sale, Tax	5	8	(1)
Other Comprehensive Income (Loss), Securities, Available-for-sale, Adjustment, after Tax	(25)	39	16
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax	(245)	(20)	(33)
Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Tax	(9)	38	(5)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Gain (Loss) Arising During Period, Net of Tax	(254)	18	(38)
Other Comprehensive Income/(Loss), before Tax	(96)	220	34
Other Comprehensive Income (Loss), Tax	(60)	(6)	(69)
Other Comprehensive Income (Loss), Net of Tax	(156)	214	$ (35)
Derivatives qualifying as cash flow hedges	51	(19)
Pension and other postretirement benefits	(2,102)	(1,883)
Available-for-sale securities	(30)	32
Foreign currency translation	(681)	(419)
Accumulated other comprehensive loss	$ (2,762)	$ (2,289)

PENSION AND POSTRETIREMENT BE_3

PENSION AND POSTRETIREMENT BENEFIT PLANS PENSION AND POSTRETIREMENT BENEFIT PLANS (Defined Benefit Pension Plans) (Details) - USD ($) $ in Billions	3 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan Principal Pension Plan Assets Percentage		66.00%
Defined Benefit Plan Principal Pension Plan Obligations Percentage		60.00%
Scenario, Forecast [Member] | Minimum [Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Gain (Loss) Due to Settlement	$ 1.5
Scenario, Forecast [Member] | Maximum [Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Gain (Loss) Due to Settlement	$ 2
Bristol-Myers Squibb Retirement Income Plan [Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Benefit Obligation		$ 3.6

PENSION AND POSTRETIREMENT BE_4

PENSION AND POSTRETIREMENT BENEFIT PLANS (Net Periodic Benefit Cost) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Total net periodic benefit cost/(credit)	$ (27)	$ (1)	$ (72)
Pension Plans, Defined Benefit [Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Service cost - benefits earned during the year	26	25	24
Interest cost on projected benefit obligation	193	188	192
Expected return on plan assets	(386)	(411)	(418)
Amortization of prior service costs	(4)	(4)	(3)
Amortization of net actuarial (gain)/loss	74	82	84
Curtailments	121	159	91
Special termination benefits	0	3	1
Total net periodic benefit cost/(credit)	$ 24	$ 42	$ (29)

PENSION AND POSTRETIREMENT BE_5

PENSION AND POSTRETIREMENT BENEFIT PLANS (Changes in Defined Benefit and Postretirement Benefit Plan Assets and Obligations) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Defined Benefit Plan, Change in Fair Value of Plan Assets
Fair value of plan assets at beginning of year	$ 7,114
Fair value of plan assets at end of year	6,461	$ 7,114
Accumulated benefit obligation	5,966	6,749
Pension Plans, Defined Benefit [Member]
Defined Benefit Plan, Change in Benefit Obligation
Benefit obligations at the beginning of year	6,749	6,440
Service cost - benefits earned during the year	26	25	$ 24
Interest cost on projected benefit obligation	193	188	192
Settlements	(278)	(330)
Actuarial (gains)/losses	(523)	368
Benefits paid	(123)	(121)
Foreign currency and other	(78)	179
Benefit obligations at the end of the year	5,966	6,749	6,440
Defined Benefit Plan, Change in Fair Value of Plan Assets
Fair value of plan assets at beginning of year	6,749	5,831
Actual return on plan assets	(203)	804
Employer contributions	71	396
Settlements	(276)	(330)
Benefits paid	(123)	(121)
Exchange rate losses	(89)	169
Fair value of plan assets at end of year	6,129	6,749	$ 5,831
Funded Status	163	0
Other assets	622	487
Accrued liabilities	(32)	(31)
Pension and other liabilities	(427)	(456)
Net actuarial losses	2,717	2,849
Prior service credit	(30)	(36)
Total recognized in other comprehensive loss, pre-tax	$ 2,687	$ 2,813

PENSION AND POSTRETIREMENT BE_6

PENSION AND POSTRETIREMENT BENEFIT PLANS PENSION AND POSTRETIREMENT BENEFIT PLANS (Accumulated and Projected Benefit Obligation in Excess of Fair Value of Plan Assets) (Details) - Pension Plans, Defined Benefit [Member] - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Pension Plan with Projected Benefit Obligation in Excess of Plan Assets, Projected Benefit Obligation	$ 1,275	$ 1,166
Defined Benefit Plan, Pension Plan with Projected Benefit Obligation in Excess of Plan Assets, Plan Assets	817	678
Defined Benefit Plan, Plan with Accumulated Benefit Obligation in Excess of Plan Assets, Accumulated Benefit Obligation	1,181	1,008
Defined Benefit Plan, Plan with Accumulated Benefit Obligation in Excess of Plan Assets, Plan Assets	$ 757	$ 550

PENSION AND POSTRETIREMENT BE_7

PENSION AND POSTRETIREMENT BENEFIT PLANS (Actuarial Assumptions) (Details)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Percentage of the higher of the market-related value or projected benefit obligation corridor not amortized	10.00%
Pension Plans, Defined Benefit [Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate	3.50%	3.10%
Rate of compensation increase used to determine benefit obligations	0.50%	0.50%
Discount rate used to determine net periodic benefit cost	3.10%	3.50%	3.80%
Expected long-term return on plan assets used to determine net periodic benefit cost	6.20%	7.00%	7.20%
Rate of compensation increase used to determine net periodic benefit cost	0.50%	0.50%	0.50%
Historical long-term annualized returns for U.S. pension plans, 10 years	10.40%	6.80%	6.10%
Historical long-term annualized returns for U.S. pension plans, 15 years	7.80%	9.30%	7.10%
Historical long-term annualized returns for U.S. pension plans, 20 years	7.10%	7.50%	7.70%
UNITED STATES | Pension Plans, Defined Benefit [Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Expected weighted-average remaining lives of plan participants, which is the period over which actuarial gain/loss is amortized	33 years

PENSION AND POSTRETIREMENT BE_8

PENSION AND POSTRETIREMENT BENEFIT PLANS PENSION AND POSTRETIREMENT BENEFIT PLANS (Postretirement Benefit Plans) (Details) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Plan Assets, Amount	$ 6,461	$ 7,114
Other Postretirement Benefits Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Benefit Obligation	253	298
Defined Benefit Plan, Plan Assets, Amount	$ 331	$ 364
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate	3.90%	3.30%

PENSION AND POSTRETIREMENT BE_9

PENSION AND POSTRETIREMENT BENEFIT PLANS (Fair Value Disclosures) (Details) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Plan Assets, Amount	$ 6,461	$ 7,114
The percentage of employer common stock in total plan assets is less than	1.00%
Equity Securities [Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Plan Assets, Amount	$ 124	799
Equity Funds [Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Plan Assets, Amount	477	1,518
Fixed Income Funds [Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Plan Assets, Amount	606	724
Corporate Debt Securities [Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Plan Assets, Amount	3,865	1,919
U.S. Treasury and Agency Securities [Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Plan Assets, Amount	553	729
Short-Term Investment Funds [Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Plan Assets, Amount	55	135
Insurance Contracts [Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Plan Assets, Amount	134	138
Cash and Cash Equivalents [Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Plan Assets, Amount	311	214
Other[Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Plan Assets, Amount	124	105
Fair Value Level 1 [Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Plan Assets, Amount	437	1,173
Fair Value Level 1 [Member] | Equity Securities [Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Plan Assets, Amount	124	799
Fair Value Level 1 [Member] | Equity Funds [Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Plan Assets, Amount	2	160
Fair Value Level 1 [Member] | Fixed Income Funds [Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Plan Assets, Amount	0	0
Fair Value Level 1 [Member] | Corporate Debt Securities [Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Plan Assets, Amount	0	0
Fair Value Level 1 [Member] | U.S. Treasury and Agency Securities [Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Plan Assets, Amount	0	0
Fair Value Level 1 [Member] | Short-Term Investment Funds [Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Plan Assets, Amount	0	0
Fair Value Level 1 [Member] | Insurance Contracts [Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Plan Assets, Amount	0	0
Fair Value Level 1 [Member] | Cash and Cash Equivalents [Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Plan Assets, Amount	311	214
Fair Value Level 1 [Member] | Other[Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Plan Assets, Amount	0	0
Fair Value Level 2 [Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Plan Assets, Amount	5,659	4,957
Fair Value Level 2 [Member] | Equity Securities [Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Plan Assets, Amount	0	0
Fair Value Level 2 [Member] | Equity Funds [Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Plan Assets, Amount	475	1,358
Fair Value Level 2 [Member] | Fixed Income Funds [Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Plan Assets, Amount	606	724
Fair Value Level 2 [Member] | Corporate Debt Securities [Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Plan Assets, Amount	3,865	1,919
Fair Value Level 2 [Member] | U.S. Treasury and Agency Securities [Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Plan Assets, Amount	553	729
Fair Value Level 2 [Member] | Short-Term Investment Funds [Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Plan Assets, Amount	55	135
Fair Value Level 2 [Member] | Insurance Contracts [Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Plan Assets, Amount	0	0
Fair Value Level 2 [Member] | Cash and Cash Equivalents [Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Plan Assets, Amount	0	0
Fair Value Level 2 [Member] | Other[Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Plan Assets, Amount	105	92
Fair Value Level 3 [Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Plan Assets, Amount	153	151
Fair Value Level 3 [Member] | Equity Securities [Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Plan Assets, Amount	0	0
Fair Value Level 3 [Member] | Equity Funds [Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Plan Assets, Amount	0	0
Fair Value Level 3 [Member] | Fixed Income Funds [Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Plan Assets, Amount	0	0
Fair Value Level 3 [Member] | Corporate Debt Securities [Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Plan Assets, Amount	0	0
Fair Value Level 3 [Member] | U.S. Treasury and Agency Securities [Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Plan Assets, Amount	0	0
Fair Value Level 3 [Member] | Short-Term Investment Funds [Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Plan Assets, Amount	0	0
Fair Value Level 3 [Member] | Insurance Contracts [Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Plan Assets, Amount	134	138
Fair Value Level 3 [Member] | Cash and Cash Equivalents [Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Plan Assets, Amount	0	0
Fair Value Level 3 [Member] | Other[Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Plan Assets, Amount	19	13
Fair Value, Inputs, Level 1, 2 and 3 [Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Plan Assets, Amount	6,249	6,281
Fair Value Measured at Net Asset Value Per Share [Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Plan Assets, Amount	212	833
Fair Value Measured at Net Asset Value Per Share [Member] | Equity Funds [Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Plan Assets, Amount	0	488
Fair Value Measured at Net Asset Value Per Share [Member] | Other[Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Plan Assets, Amount	91	191
Fair Value Measured at Net Asset Value Per Share [Member] | Venture Capital and Limited Partnerships [Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Defined Benefit Plan, Plan Assets, Amount	$ 121	$ 154

PENSION AND POSTRETIREMENT B_10

PENSION AND POSTRETIREMENT BENEFIT PLANS (Estimated Future Benefit Payments) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2028	Dec. 31, 2027	Dec. 31, 2026	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Pension contributions											$ 71	$ 396	$ 81
Defined contribution plan expense											$ 200	$ 200	$ 200
Scenario, Forecast [Member]
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Pension contributions	$ 100	$ 100	$ 100	$ 100	$ 100	$ 100	$ 100	$ 100	$ 100	$ 100

EMPLOYEE STOCK BENEFIT PLANS (S

EMPLOYEE STOCK BENEFIT PLANS (Stock Based Compensation Expense) (Details) - USD ($) shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Jun. 30, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares of common stock reserved for issuance pursuant to stock plans, options, and conversions of preferred stock				109
Shares available to be granted for active plans	102
Total stock-based compensation expense	$ 221	$ 199	$ 205
Deferred tax benefit related to stock-based compensation expense	$ 41	59	69
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period of stock-based compensation award, in years	4 years
Maximum contractual term of options	10 years
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period of stock-based compensation award, in years	4 years
Total stock-based compensation expense	$ 102	95	89
Market share units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period of stock-based compensation award, in years	4 years
Minimum payout factor percentage	60.00%
Maximum payout factor percentage	200.00%
Total stock-based compensation expense	$ 38	35	37
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period of stock-based compensation award, in years	3 years
Total stock-based compensation expense	$ 81	$ 69	$ 79

EMPLOYEE STOCK BENEFIT PLANS _2

EMPLOYEE STOCK BENEFIT PLANS (Stock Based Compensation Activity) (Details) - $ / shares shares in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Stock options, Outstanding balance at January 1,	3.8
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	0
Stock options, Released/Exercised	(2.1)
Stock options, Forfeited/Canceled	0
Stock options, Outstanding balance at December 31,	1.7	3.8
Stock options, Outstanding balance at January 1, Weighted average exercise price	$ 19.04
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	0
Stock Options, Exercised, Weighted average exercise price	20.22
Stock options, Forfeited, Weighted average exercise price	0
Stock options, Outstanding balance at December 31, Weighted average exercise price	$ 17.51	$ 19.04
Vested or Expected to Vest, Number of Options Outstanding	1.7
Vested or Expected to Vest - Stock Options, Weighted-Average Exercise Price of Shares	$ 17.51
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested [Roll Forward]
Nonvested awards, Balance at January 1,	4.9
Nonvested awards, Granted	2.4
Nonvested awards, Released/Exercised	(1.7)
Nonvested awards, Forfeited/Canceled	(0.6)
Nonvested awards, Balance at December 31,	5	4.9
Nonvested awards, Balance at January 1, Weighted average grant date fair value	$ 56.85
Nonvested awards, Granted, Weighted average grant date fair value	61.40	$ 54.39	$ 60.56
Nonvested awards, Released, Weighted average grant date fair value	56.95
Nonvested awards, Canceled, Weighted average grant date fair value	58.85
Nonvested awards, Balance at December 31, Weighted average grant date fair value	$ 58.83	$ 56.85
Expected to Vest, Awards Other than Options, Number of Nonvested Awards	4.4
Expected to Vest, Awards Other than Options, Weighted-Average Grant Date Fair Value	$ 58.85
Market share units [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested [Roll Forward]
Nonvested awards, Balance at January 1,	1.5
Nonvested awards, Granted	0.7
Nonvested awards, Released/Exercised	(0.6)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Adjustments for Actual Payout	0.1
Nonvested awards, Forfeited/Canceled	(0.2)
Nonvested awards, Balance at December 31,	1.5	1.5
Nonvested awards, Balance at January 1, Weighted average grant date fair value	$ 62.25
Nonvested awards, Granted, Weighted average grant date fair value	72.33	$ 60.14	65.26
Nonvested awards, Released, Weighted average grant date fair value	61.70
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Adjustment for Actual Payout, Weighted Average Grant Date Fair Value	59.29
Nonvested awards, Canceled, Weighted average grant date fair value	66.08
Nonvested awards, Balance at December 31, Weighted average grant date fair value	$ 66.76	$ 62.25
Expected to Vest, Awards Other than Options, Number of Nonvested Awards	1.3
Expected to Vest, Awards Other than Options, Weighted-Average Grant Date Fair Value	$ 66.67
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested [Roll Forward]
Nonvested awards, Balance at January 1,	3.5
Nonvested awards, Granted	1.1
Nonvested awards, Released/Exercised	(1.6)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Adjustments for Actual Payout	0.1
Nonvested awards, Forfeited/Canceled	(0.3)
Nonvested awards, Balance at December 31,	2.8	3.5
Nonvested awards, Balance at January 1, Weighted average grant date fair value	$ 62.57
Nonvested awards, Granted, Weighted average grant date fair value	67.60	$ 57.91	$ 64.87
Nonvested awards, Released, Weighted average grant date fair value	64.84
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Adjustment for Actual Payout, Weighted Average Grant Date Fair Value	64.84
Nonvested awards, Canceled, Weighted average grant date fair value	63.12
Nonvested awards, Balance at December 31, Weighted average grant date fair value	$ 63.28	$ 62.57
Expected to Vest, Awards Other than Options, Number of Nonvested Awards	3.3
Expected to Vest, Awards Other than Options, Weighted-Average Grant Date Fair Value	$ 63.10

EMPLOYEE STOCK BENEFIT PLANS (A

EMPLOYEE STOCK BENEFIT PLANS (Additional Information) (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total intrinsic value of stock options exercised during the year	$ 89	$ 84	$ 158
Restricted Stock Units (RSUs) [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Unrecognized compensation cost	$ 212
Expected weighted-average period of compensation cost to be recognized	2 years 8 months 12 days
Weighted-average grant date fair value (per share)	$ 61.40	$ 54.39	$ 60.56
Fair value of awards that vested during the year	$ 98	$ 91	$ 81
Market share units [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Unrecognized compensation cost	$ 43
Expected weighted-average period of compensation cost to be recognized	2 years 8 months 12 days
Weighted-average grant date fair value (per share)	$ 72.33	$ 60.14	$ 65.26
Fair value of awards that vested during the year	$ 40	$ 33	$ 50
Performance Shares [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Unrecognized compensation cost	$ 85
Expected weighted-average period of compensation cost to be recognized	1 year 8 months 12 days
Weighted-average grant date fair value (per share)	$ 67.60	$ 57.91	$ 64.87
Fair value of awards that vested during the year	$ 103	$ 84	$ 93

EMPLOYEE STOCK BENEFIT PLANS (O

EMPLOYEE STOCK BENEFIT PLANS (Outstanding and Exercisable Options) (Details) $ / shares in Units, shares in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2018USD ($)$ / sharesshares
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Options Outstanding and Exercisable, Number Outstanding | shares	1,700
Options Outstanding and Exercisable, Weighted Average Remaining Contractual Life	2 months 12 days
Options Outstanding and Exercisable, Weighted Average Exercise Price Per Share	$ 17.51
Options Outstanding and Exercisable, Aggregate Intrinsic Value | $	$ 57
Closing Company stock price used to calculate the aggregate intrinsic value	$ 51.98

LEGAL PROCEEDINGS AND CONTING_2

LEGAL PROCEEDINGS AND CONTINGENCIES (Details) $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2018USD ($)lawsuits	Dec. 31, 2018AUD ($)lawsuits
Byetta Product Liability Litigation [Member]
Legal Proceedings And Contingencies [Line Items]
Loss Contingency, Pending Claims, Number	500	500
Abilify Product Liability [Member]
Legal Proceedings And Contingencies [Line Items]
Loss Contingency, Pending Claims, Number	2,000	2,000
Eliquis Product Liability [Member]
Legal Proceedings And Contingencies [Line Items]
Number of claims dismissed	200
Shareholder Derivative Litigation [Member]
Legal Proceedings And Contingencies [Line Items]
Loss Contingency, Pending Claims, Number	3	3
Number of claims dismissed	3
Litigation settlement amount | $	$ 14.7
Securities Litigation [Member]
Legal Proceedings And Contingencies [Line Items]
Loss Contingency, Pending Claims, Number	2	2
Cercla Matters [Member]
Legal Proceedings And Contingencies [Line Items]
Loss contingency, estimate of possible loss | $	$ 62
Australia, Dollars | Plavix Australia Intellectual Property [Member]
Legal Proceedings And Contingencies [Line Items]
Loss contingency, estimate of possible loss | $		$ 449
United States of America, Dollars | Plavix Australia Intellectual Property [Member]
Legal Proceedings And Contingencies [Line Items]
Loss contingency, estimate of possible loss | $	$ 316
UNITED STATES | Eliquis Product Liability [Member]
Legal Proceedings And Contingencies [Line Items]
Loss Contingency, Pending Claims, Number	3	3
CANADA | Eliquis Product Liability [Member]
Legal Proceedings And Contingencies [Line Items]
Loss Contingency, Pending Claims, Number	1	1

SUBSEQUENT EVENT SUBSEQUENT E_2

SUBSEQUENT EVENT SUBSEQUENT EVENT (Details) - Scenario, Forecast [Member] - Subsequent Event [Member] $ / shares in Units, $ in Billions	Jan. 03, 2019USD ($)$ / shares
Subsequent Event [Line Items]
Business Acquisition, Share Price | $ / shares	$ 50
Business Combination, Potential Payment Per Share Based Upon Future Events | $ / shares	$ 9
Business Combination, Consideration Transferred | $	$ 74
Accelerated Share Repurchases, Settlement (Payment) or Receipt | $	$ 5

SELECTED QUARTERLY FINANCIAL _3

SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED) (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Selected Quarterly Financial Information [Abstract]
Revenues	$ 5,973	$ 5,691	$ 5,704	$ 5,193	$ 5,449	$ 5,254	$ 5,144	$ 4,929	$ 22,561	$ 20,776	$ 19,427
Gross Margin	4,283	4,043	4,079	3,609	3,768	3,675	3,575	3,664	16,014	14,682
Net Earnings	1,158	1,912	382	1,495	(2,329)	856	922	1,526	4,947	975	4,507
Net Earnings/(Loss) Attributable to Noncontrolling Interest	(2)	11	9	9	(1)	11	6	(48)	27	(32)	50
Net Earnings/(Loss) Attributable to BMS	$ 1,160	$ 1,901	$ 373	$ 1,486	$ (2,328)	$ 845	$ 916	$ 1,574	$ 4,920	$ 1,007	$ 4,457
Earnings per Share - Basic	$ 0.71	$ 1.16	$ 0.23	$ 0.91	$ (1.42)	$ 0.52	$ 0.56	$ 0.95	$ 3.01	$ 0.61	$ 2.67
Earnings per Share - Diluted	0.71	1.16	0.23	0.91	(1.42)	0.51	0.56	0.94	3.01	0.61	2.65
Common Stock, Dividends, Per Share, Declared	$ 0.41	$ 0.40	$ 0.40	$ 0.40	$ 0.40	$ 0.39	$ 0.39	$ 0.39	$ 1.61	$ 1.57	$ 1.53
Cash and cash equivalents	$ 6,911	$ 5,408	$ 4,999	$ 5,342	$ 5,421	$ 4,644	$ 3,470	$ 3,910	$ 6,911	$ 5,421	$ 4,237	$ 2,385
Marketable securities	3,748	3,439	3,193	3,680	3,871	5,004	5,615	4,884	3,748	3,871
Total Assets	34,986	33,734	32,641	33,083	33,551	33,977	33,409	32,937	34,986	33,551
Long-term Debt	6,895	5,687	5,671	5,775	6,975	6,982	6,911	7,237	6,895	6,975
Equity	14,127	13,750	12,418	12,906	11,847	14,914	14,821	14,535	14,127	11,847
Specified Items
Cost of products sold	18	13	14	13	18	1	130	0	58	149
Marketing, selling and administrative	1	0	0	1	1	0	0	0	2	1
Research and development	22	18	1,094	80	528	374	489	197	1,214	1,588
Other income (net)	392	(133)	380	7	131	50	(337)	(384)	646	(540)
Increase/(decrease) to pretax income	433	(102)	1,488	101	678	425	282	(187)	1,920	1,198
Income tax on items above	(43)	1	(218)	(8)	(138)	(41)	20	72	(268)	(87)
Income taxes attributed to U.S. tax reform	(7)	(20)	3	(32)	2,911	0	0	0	(56)	2,911
Income taxes	(50)	(19)	(215)	(40)	2,773	(41)	20	72	(324)	2,824
Increase/(decrease) to Net Earnings	383	(121)	1,273	61	3,451	384	302	(115)	1,596	4,022
Noncontrolling interest - specified items					0	0	0	(59)		(59)
Increase/(decrease) to net earnings used for Dilutd Non-GAAP EPS					3,451	384	302	(174)		3,963
License and asset acquisition charges
Specified Items
Increase/(decrease) to pretax income	0	0	1,075	60	377	310	393	50	1,135	1,130
IPRD impairments [Member]
Specified Items
Increase/(decrease) to pretax income					0	0	0	75		75
Site exit costs and other [Member]
Specified Items
Increase/(decrease) to pretax income	22	18	19	20	151	64	96	72	79	383
Loss/(gain) on equity investments [Member]
Specified Items
Increase/(decrease) to pretax income	268	(97)	356	(15)					512
Provision for restructuring [Member]
Specified Items
Increase/(decrease) to pretax income	29	45	37	20	86	28	15	164	131	293
Litigation and other settlements [Member]
Specified Items
Increase/(decrease) to pretax income	70	0	0	0	0	0	0	(481)	70	(481)
Divestiture gains [Member]
Specified Items
Increase/(decrease) to pretax income	(1)	(108)	(25)	(43)	(26)	0	0	(100)	(177)	(126)
Royalties and licensing income [Member]
Specified Items
Increase/(decrease) to pretax income	0	0	(25)	(50)	0	0	(497)	0	(75)	(497)
Pension charges [Member]
Specified Items
Increase/(decrease) to pretax income	26	27	37	31	71	22	36	33	121	162
Intangible asset impairment [Member]
Specified Items
Increase/(decrease) to pretax income	$ 0	$ 0	$ 0	$ 64					$ 64
Loss on debt redemption [Member]
Specified Items
Increase/(decrease) to pretax income					$ 0	$ 0	$ 109	$ 0		$ 109