Revenue from contracts with customers (Tables)

9 Months Ended

Sep. 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 September 30, 2018
	North America		Europe		International Markets		Other activities		Total
	(U.S. $ in millions)
Sale of goods		1,902		1,210		525		166		3,803
Licensing arrangements		29		1		—		2		32
Distribution		333		1		149		—		483
Other		1		—		52		158		211

	$	2,265	$	1,212	$	726	$	326	$	4,529


	Three months ended September 30, 2017
	North America		Europe		International Markets		Other activities		Total
	(U.S. $ in millions)
Sale of goods		2,724		1,321		672		168		4,885
Licensing arrangements		25		—		1		1		27
Distribution		294		59		146		—		499
Other		—		—		63		143		206

	$	3,043	$	1,380	$	882	$	312	$	5,617


	Nine months ended September 30, 2018
	North America		Europe		International Markets		Other activities		Total
	(U.S. $ in millions)
Sale of goods		5,983		3,956		1,617		526		12,082
Licensing arrangements		91		19		21		6		137
Distribution		984		7		456		—		1,447
Other		1		—		171		457		629

	$	7,059	$	3,982	$	2,265	$	989	$	14,295


	Nine months ended September 30, 2017
	North America		Europe		International Markets		Other activities		Total
	(U.S. $ in millions)
Sale of goods		8,338		3,848		1,862		567		14,615
Licensing arrangements		249		2		36		4		291
Distribution		864		166		406		—		1,436
Other		1		—		181		463		645

	$	9,452	$	4,016	$	2,485	$	1,034	$	16,987

Summary of Sales Reserves and Allowances

SR&A to U.S. customers comprised approximately 84% of the Company’s total SR&A as of September 30, 2018, with the remaining balance primarily in Canada and Germany. The changes in SR&A for third-party sales for the period ended September 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.$ 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		380			4,956			931			7,738			232			309			14,166			14,546
Provisions related to sales made in prior periods		7			(39	)		17			3			21			(19	)		(17	)		(10	)
Credits and payments		(412	)		(5,082	)		(1,288	)		(8,203	)		(364	)		(354	)		(15,291	)		(15,703	)
Translation differences		—			(20	)		(4	)		(3	)		(4	)		(7	)		(38	)		(38	)

Balance at September 30, 2018	$	171			2,892		$	1,564		$	1,384		$	665		$	196		$	6,701		$	6,872