Goodwill Reclassified to Current Assets Held-for-sale

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- Definition

Amount of deferred income tax expense (benefit) pertaining to income (loss) from continuing operations.

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-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 6

-Section I

-Subsection 7

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- Definition

Difference between amount at which an investment accounted for under the equity method of accounting is carried (reported) on the balance sheet and amount of underlying equity in net assets the reporting Entity has in the investee.

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- Definition

The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.

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This item represents the carrying amount on the entity's balance sheet of its investment in common stock of an equity method investee. This is not an indicator of the fair value of the investment, rather it is the initial cost adjusted for the entity's share of earnings and losses of the investee, adjusted for any distributions (dividends) and other than temporary impairment (OTTI) losses recognized.

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Amount before amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.

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Remaining amortization period of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.

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- Definition

Gain (loss) from sale or disposal of an organization or integrated set of activities (for example, but not limited to, a partnership or corporation) engaged in providing a product or service in a commercial, industrial, or professional environment.

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No definition available.

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- Definition

The cash outflow associated with the purchase of or advances to an equity method investments, which are investments in joint ventures and entities in which the entity has an equity ownership interest normally of 20 to 50 percent and exercises significant influence.

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Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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DISPOSITION AND HELD FOR SALE (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Jul. 01, 2015	Dec. 31, 2014
Schedule of Equity Method Investments [Line Items]
Investment in equity method investee			$ (37)	$ 0
Equity method investments	$ 478		478			$ 46
Recognized a pre-tax gain	334	$ 0	334	0
Deferred tax liability			138	$ (21)
Goodwill reclassified to non-current assets held for sale	113
Q² Solutions [Member]
Schedule of Equity Method Investments [Line Items]
Investment in equity method investee			(37)
Noncontrolling interest, ownership percentage					40.00%
Equity method investments	422		422
Excess of equity in underlying net assets	$ 219		$ 219
Q² Solutions [Member] \| Equity Method Investment, Basis Difference [Member]
Schedule of Equity Method Investments [Line Items]
Amount allocated to finite-lived intangible assets					$ 75
Amortization period	8 years
Clinical Trials [Member]
Schedule of Equity Method Investments [Line Items]
Recognized a pre-tax gain	$ 334
Deferred tax liability	$ 145