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Revenue from contracts with customers (Tables)
 3 Months Ended
Mar. 31, 2020
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 15.
                                         
  
Three months ended March 31, 2020
 
  
North
America
 
  
Europe
 
  
International
Markets
 
  
Other
 
activities
 
  
Total
 
  
(U.S. $ in millions)
 
Sale of goods
   
1,625
     
1,370
     
482
     
177
     
3,655
 
Licensing arrangements
   
25
     
12
     
3
     
1
     
41
 
Distribution
   
426
     
2
     
6
     
—
     
434
 
Other
    6      
19
     
74
     
129
     
227
 
                                         
   $
2,082
    $
1,402
    $
565
    $
307
   
$
4,357
 
                                         
  
 
Three months ended March 31, 2019
 
  
North
America
 
  
Europe
 
  
International
Markets
 
  
Other
 
activities
 
  
Total
 
  
(U.S. $ in millions)
 
Sale of g
oods
    
1,637
     
1,259
     
468
     
187
     
3,551
 
Licensing arrangements
   
31
     
5
    §
 
 
    
1
     
37
 
Distribution
   
379
    §
 
 
    
5
     
—  
      
383
 
Other
   
—
    §
 
 
    
48
     
128
     
176
 
                                         
   $
2,047
    $
1,264
    $
521
    $
317
    $
4,149
 
                                         
 
§
Represents an amount less than $1 million.
Summary of Sales Reserves and Allowances The changes in SR&A for third-party sales for the three months ended March 31, 2020 and 2019 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 SR&A
 
  
Total
 
 
(U.S. $ in millions)
 
Balance at December 31, 2019
  $
87
     $
2,895
     $
1,109
     $
1,342
     $
637
     $
176
     $
6,159
     $
6,246
  
Provisions related to sales made in current year period
   
102
      
1,370
      
233
      
2,223
      
139
      
33
      
3,998
      
4,100
  
Provisions related to sales made in prior periods
   
—  
      
(106
 )    
(29
 )    
(16
 )    
(1
 )    
4
      
(148
 )    
(148
 )
Credits and payments
   
(106
 )    
(1,513
 )    
(248
 )    
(2,396
 )    
(112
 )    
(35
 )    
(4,304
 )    
(4,410
 )
Translation differences
   
—  
      
(21
 )    
(2
 )    
(6
 )    
(4
 )    
(10
 )    
(43
 )    
(43
 )
                                                                 
Balance at March 31, 2020
  $
83
      
2,625
     $
1,063
     $
1,147
     $
659
     $
168
     $
5,662
     $
5,745
  
                                                                 
                                                                 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Reserves
included in
Accounts
Receivable, net
 
  
Rebates
 
  
Medicaid and
other
governmental
allowances
 
  
Chargebacks
 
  
Returns
 
  
Other
 
  
Total reserves
included in SR&A
 
  
Total
 
 
(U.S.$ in millions)
 
Balance at December 31, 2018
   $
175
    $
3,006
    $
1,361
    $
1,530
    $
638
    $
176
    $
6,711
    $
6,886
 
Provisions related to sales made in current year period
   
112
     
1,350
     
324
     
2,320
     
72
     
114
     
4,180
     
4,292
 
Provisions related to sales made in prior periods
   
—
     
—
      
1
      
(5
 )    
3
     
(1
 )    
(2
 )    
(2
 )
Credits and payments
   
(125
 )    
(1,613
 )    
(438
 )    
(2,413
 )    
(117
 )    
(101
 )    
(4,682
 )    
(4,807
 )
Translation differences
   
—
     
(6
 )    
(1
 )    
—
      
—
      
—
     
(7
 )    
(7
 )
                                                                 
Balance at March 31, 2019
  $
162
     
2,737
    $
1,247
    $
1,432
    $
596
    $
188
    $
6,200
    $
6,362