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ALLIANCES (Tables) | 9 Months Ended
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Sep. 30, 2023
ALLIANCES [Abstract] |
Selected Financial Information For Alliances | Selected financial information pertaining to 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.
| Three Months Ended September 30, |  | Nine Months Ended September 30,
Dollars in millions | 2023 |  | 2022 |  | 2023 |  | 2022
Revenues from alliances |  |  |  |  |  |  |
Net product sales | $ | 2,762 |  |  | $ | 2,722 |  |  | $ | 9,614 |  |  | $ | 9,234 |
Alliance revenues | 138 |  |  | 173 |  |  | 461 |  |  | 560 |
Total alliance revenues | $ | 2,900 |  |  | $ | 2,895 |  |  | $ | 10,075 |  |  | $ | 9,794 |
To/(from) alliance partners |  |  |  |  |  |  |
Cost of products sold | $ | 1,330 |  |  | $ | 1,328 |  |  | $ | 4,650 |  |  | $ | 4,456 |
Marketing, selling and administrative | (52) |  |  | (53) |  |  | (190) |  |  | (160) |
Research and development | 1 |  |  | 6 |  |  | 81 |  |  | 40 |
Acquired IPRD | — |  |  | — |  |  | 55 |  |  | 100 |
Other (income)/expense, net | (10) |  |  | (18) |  |  | (37) |  |  | (41) |
Dollars in millions | September 30, 2023 |  | December 31, 2022
Selected alliance balance sheet information |  |  |
Receivables – from alliance partners | $ | 209 |  |  | $ | 317 |
Accounts payable – to alliance partners | 1,288 |  |  | 1,249 |
Deferred income – from alliances(a) | 289 |  |  | 289 |
(a) Includes unamortized upfront and milestone payments.

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- Definition ALLIANCES [Abstract] + References No definition available. + Details
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- Definition Tabular disclosure of collaborative arrangement and arrangement other than collaborative applicable to revenue-generating activity or operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 808 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479402/808-10-50-1 + Details
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