XML 39 R28.htm IDEA: XBRL DOCUMENT
v3.20.2

Revenue from contracts with customers (Tables) | 6 Months Ended
--- | ---
Jun. 30, 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 June 30, 2020 |
|  | North America |  |  | Europe |  |  | International Markets |  |  | Other activities |  |  | Total |
|  | (U.S. $ in millions) |
Sale of goods |  |  | 1,658 |  |  |  | 1,000 |  |  |  | 457 |  |  |  | 211 |  |  |  | 3,326 |
Licensing arrangements |  |  | 17 |  |  |  | 3 |  |  |  | 1 |  |  |  | 1 |  |  |  | 22 |
Distribution |  |  | 374 |  |  |  | — |  |  |  | 7 |  |  |  | — |  |  |  | 381 |
Other |  |  | (2 | ) |  |  | (2 | ) |  |  | 23 |  |  |  | 123 |  |  |  | 141 |
|  | $ | 2,047 |  |  | $ | 1,001 |  |  | $ | 488 |  |  | $ | 335 |  |  | $ | 3,870 |
|  | Three months ended June 30, 2019 |
|  | North America |  |  | Europe |  |  | International Markets |  |  | Other activities |  |  | Total |
|  | (U.S. $ in millions) |
Sale of goods |  |  | 1,686 |  |  |  | 1,173 |  |  |  | 526 |  |  |  | 204 |  |  |  | 3,588 |
Licensing arrangements |  |  | 35 |  |  |  | 10 |  |  |  | 2 |  |  |  | 1 |  |  |  | 48 |
Distribution |  |  | 351 |  |  |  | § |  |  |  | 4 |  |  |  | — |  |  |  | 354 |
Other |  |  | — |  |  |  | § |  |  |  | 49 |  |  |  | 137 |  |  |  | 186 |
|  | $ | 2,071 |  |  | $ | 1,183 |  |  | $ | 582 |  |  | $ | 342 |  |  | $ | 4,177 |
§ Represents an amount less than $1 million.
|  | Six months ended June 30, 2020 |
|  | North America |  |  | Europe |  |  | International Markets |  |  | Other activities |  |  | Total |
|  | (U.S. $ in millions) |
Sale of goods |  |  | 3,283 |  |  |  | 2,370 |  |  |  | 939 |  |  |  | 388 |  |  |  | 6,981 |
Licensing arrangements |  |  | 42 |  |  |  | 15 |  |  |  | 4 |  |  |  | 2 |  |  |  | 63 |
Distribution |  |  | 800 |  |  |  | 2 |  |  |  | 13 |  |  |  | — |  |  |  | 815 |
Other |  |  | 4 |  |  |  | 17 |  |  |  | 97 |  |  |  | 252 |  |  |  | 369 |
|  | $ | 4,129 |  |  | $ | 2,404 |  |  | $ | 1,053 |  |  | $ | 642 |  |  | $ | 8,227 |
|  | Six months ended June 30, 2019 |
|  | North America |  |  | Europe |  |  | International Markets |  |  | Other activities |  |  | Total |
|  | (U.S. $ in millions) |
Sale of goods |  |  | 3,324 |  |  |  | 2,433 |  |  |  | 994 |  |  |  | 390 |  |  |  | 7,141 |
Licensing arrangements |  |  | 65 |  |  |  | 15 |  |  |  | 2 |  |  |  | 3 |  |  |  | 85 |
Distribution |  |  | 729 |  |  |  | § |  |  |  | 10 |  |  |  | — |  |  |  | 739 |
Other |  |  | — |  |  |  | § |  |  |  | 97 |  |  |  | 264 |  |  |  | 362 |
|  | $ | 4,118 |  |  | $ | 2,448 |  |  | $ | 1,103 |  |  | $ | 657 |  |  | $ | 8,326 |
§ Represents an amount less than $1 million.
Summary of Sales Reserves and Allowances | The changes in SR&A for third-party sales for the six months ended June 30, 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 |  |  | 193 |  |  |  | 2,588 |  |  |  | 434 |  |  |  | 4,325 |  |  |  | 216 |  |  |  | 50 |  |  |  | 7,613 |  |  |  | 7,806 |
Provisions related to sales made in prior periods |  |  | — |  |  |  | (191 | ) |  |  | (105 | ) |  |  | (15 | ) |  |  | 18 |  |  |  | — |  |  |  | (293 | ) |  |  | (293 | )
Credits and payments |  |  | (206 | ) |  |  | (3,064 | ) |  |  | (505 | ) |  |  | (4,416 | ) |  |  | (211 | ) |  |  | (64 | ) |  |  | (8,260 | ) |  |  | (8,466 | )
Translation differences |  |  | — |  |  |  | (9 | ) |  |  | — |  |  |  | (2 | ) |  |  | (2 | ) |  |  | (5 | ) |  |  | (18 | ) |  |  | (18 | )
Balance at June 3 0 , 2020 |  | $ | 74 |  |  |  | 2,219 |  |  | $ | 933 |  |  | $ | 1,234 |  |  | $ | 658 |  |  | $ | 157 |  |  | $ | 5,201 |  |  | $ | 5,275 |
|  | 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 |  |  | 229 |  |  |  | 2,651 |  |  |  | 548 |  |  |  | 4,822 |  |  |  | 148 |  |  |  | 213 |  |  |  | 8,382 |  |  |  | 8,611 |
Provisions related to sales made in prior periods |  |  | — |  |  |  | 7 |  |  |  | — |  |  |  | (5 | ) |  |  | 3 |  |  |  | (4 | ) |  |  | 1 |  |  |  | 1 |
Credits and payments |  |  | (242 | ) |  |  | (2,975 | ) |  |  | (739 | ) |  |  | (4,936 | ) |  |  | (196 | ) |  |  | (206 | ) |  |  | (9,052 | ) |  |  | (9,294 | )
Translation differences |  |  | — |  |  |  | 4 |  |  |  | — |  |  |  | 2 |  |  |  | 2 |  |  |  | 4 |  |  |  | 12 |  |  |  | 12 |
Balance at June 3 0 , 2019 |  | $ | 162 |  |  |  | 2,693 |  |  | $ | 1,170 |  |  | $ | 1,413 |  |  | $ | 595 |  |  | $ | 183 |  |  | $ | 6,054 |  |  | $ | 6,216 |

X
- Definition Tabular disclosure of sales reserves and allowances current. + References No definition available. + Details
Name: | teva_SalesReservesAndAllowancesCurrentTableTextBlock
Namespace Prefix: | teva_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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 -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=118956577&loc=SL49130545-203045 + Details
Name: | us-gaap_DisaggregationOfRevenueTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration