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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 30, 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 30, 2019		$	162				2,693			$	1,170			$	1,413			$	595			$	183			$	6,054			$	6,216

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Tabular disclosure of sales reserves and allowances current.

+ References

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- 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

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