Revenue from contracts with customers (Tables)

6 Months Ended

Jun. 30, 2018

Summary of disaggregates revenues by major revenue streams

The following table disaggregates Teva’s revenues by major revenue streams. For additional information on disaggregation of revenues see note 17.


	Three months ended June 30, 2018
	North America		Europe		International Markets		Other activities		Total
	(U.S. dollars in millions)
Sale of goods		1,913		1,317		573		183		3,986
Licensing arrangements		30		8		1		2		41
Distribution		320		3		154		—		477
Other		—		—		61		136		197

	$	2,263	$	1,328	$	789	$	321	$	4,701


	Three months ended June 30, 2017
	North America		Europe		International Markets		Other activities		Total
	(U.S. dollars in millions)
Sale of goods		2,790		1,240		661		203		4,894
Licensing arrangements		103		1		34		2		140
Distribution		275		54		135		—		464
Other		1		—		55		166		222

	$	3,169	$	1,295	$	885	$	371	$	5,720


	Six months ended June 30, 2018
	North America		Europe		International Markets		Other activities		Total
	(U.S. dollars in millions)
Sale of goods		4,081		2,746		1,092		360		8,279
Licensing arrangements		62		18		21		4		105
Distribution		651		6		307		—		964
Other		—		—		119		299		418

	$	4,794	$	2,770	$	1,539	$	663	$	9,766


	Six months ended June 30, 2017
	North America		Europe		International Markets		Other activities		Total
	(U.S. dollars in millions)
Sale of goods		5,614		2,527		1,190		399		9,730
Licensing arrangements		224		2		35		3		264
Distribution		570		107		260		—		937
Other		1		—		118		320		439

	$	6,409	$	2,636	$	1,603	$	722	$	11,370

Summary of Sales Reserves and Allowances

SR&A to U.S. customers comprised approximately 85% of the Company’s total SR&A as of June 30, 2018, with the remaining balance primarily in Canada and Germany. The changes in SR&A for third-party sales for the period ended June 30, 2018 were as follows:


	Sales Reserves and Allowances
	Reserves included in Accounts Receivable, net			Rebates			Medicaid and other governmental allowances			Chargebacks			Returns			Other			Total reserves included in Sales Reserves and Allowances			Total
	(U.S. dollars in millions)
Balance at December 31, 2017	$	196		$	3,077		$	1,908		$	1,849		$	780		$	267		$	7,881		$	8,077
Provisions related to sales made in current year period		263			3,496			701			5,327			171			210			9,905			10,168
Provisions related to sales made in prior periods		2			(28	)		(21	)		(1	)		17			(20	)		(53	)		(51	)
Credits and payments		(288	)		(3,556	)		(779	)		(5,765	)		(211	)		(251	)		(10,562	)		(10,850	)
Translation differences		(1	)		(17	)		(3	)		(2	)		(3	)		(8	)		(33	)		(34	)

Balance at June 30, 2018	$	172			2,972		$	1,806		$	1,408		$	754		$	198		$	7,138		$	7,310