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REVENUE (Tables)

3 Months Ended

Mar. 31, 2024

Revenue from Contract with Customer [Abstract]

Disaggregation of Revenue

The following table summarizes the disaggregation of revenue by nature:

			Three Months Ended March 31,
Dollars in millions			2024						2023
Net product sales			$	11,559					$	11,048
Alliance revenues			134						144
Other revenues			172						145
Total Revenues			$	11,865					$	11,337

Revenue Recognition Gross-To-Net Adjustments

The following table summarizes GTN adjustments:

			Three Months Ended March 31,
Dollars in millions			2024						2023
Gross product sales			$	19,295					$	17,288
GTN adjustments(a)
Charge-backs and cash discounts			(2,556)						(2,091)
Medicaid and Medicare rebates			(3,084)						(2,482)
Other rebates, returns, discounts and adjustments			(2,096)						(1,667)
Total GTN adjustments(b)			(7,736)						(6,240)
Net product sales			$	11,559					$	11,048

(a)    Includes reductions to GTN adjustments for product sales made in prior periods resulting from changes in estimates of $80 million and $87 million for the three months ended March 31, 2024 and 2023, respectively.

(b)    Includes U.S. GTN adjustments of $6.9 billion and $5.5 billion for the three months ended March 31, 2024 and 2023, respectively.

Revenue from External Customers by Products and Services

The following table summarizes the disaggregation of revenue by product and region:

			Three Months Ended March 31,
Dollars in millions			2024						2023
Growth Portfolio
Opdivo			$	2,078					$	2,202
Orencia			798						764
Yervoy			583						508
Reblozyl			354						206
Opdualag			206						117
Abecma			82						147
Zeposia			110						78
Breyanzi			107						71
Camzyos			84						29
Sotyktu			44						16
Augtyro			6						—
Krazati			21						—
Other Growth products(a)			319						280
Total Growth Portfolio			4,792						4,418
Legacy Portfolio
Eliquis			3,720						3,423
Revlimid			1,669						1,750
Pomalyst/Imnovid			865						832
Sprycel			374						429
Abraxane			217						239
Other Legacy products(b)			228						246
Total Legacy Portfolio			7,073						6,919
Total Revenues			$	11,865					$	11,337
United States			8,476						7,952
International			3,190						3,230
Other(c)			199						155
Total Revenues			$	11,865					$	11,337

(a)    Includes Onureg, Inrebic, Nulojix, Empliciti and royalty revenues.

(b)    Includes other mature brands.

(c)    Other revenues include alliance-related revenues for products not sold by BMS's regional commercial organizations.

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- Definition

Reconciliation of Gross Product Sales to Net Product Sales [Table Text Block]

+ References

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- Definition

Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
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- Definition

Tabular disclosure of entity-wide revenues from external customers for each product or service or each group of similar products or services if the information is not provided as part of the reportable operating segment information.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-Publisher FASB
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