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Revenue from contracts with customers (Tables)

9 Months Ended

Sep. 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 September 30, 2020
		North America				Europe				International Markets				Other activities				Total
		(U.S. $ in millions)
Sale of goods			1,660				1,116				478				173				3,427
Licensing arrangements			17				7				2				1				27
Distribution			341				§				9				—				350
Other			(1	)			(8	)			41				142				174
		$	2,017			$	1,116			$	529			$	316			$	3,978

§ Represents an amount less than $1 million.

		Three months ended September 30, 2019
		North America				Europe				International Markets				Other activities				Total
		(U.S. $ in millions)
Sale of goods			1,674				1,153				511				176				3,514
Licensing arrangements			26				7				1				1				36
Distribution			351				1				5				—				357
Other			§				2				48				136				186
		$	2,051			$	1,163			$	565			$	314			$	4,093

§ Represents an amount less than $1 million.

		Nine months ended September 30, 2020
		North America				Europe				International Markets				Other  activities				Total
		(U.S. $ in millions)
Sale of goods			4,943				3,487				1,417				561				10,408
Licensing arrangements			59				22				6				3				90
Distribution			1,141				3				21				—				1,165
Other			3				9				138				394				543
		$	6,146			$	3,520			$	1,582			$	957			$	12,206

		Nine months ended September 30, 2019
		North America				Europe				International Markets				Other activities				Total
		(U.S. $ in millions)
Sale of goods			4,997				3,586				1,505				566				10,653
Licensing arrangements			92				22				3				4				121
Distribution			1,080				1				14				—				1,095
Other			§				2				146				402				549
		$	6,169			$	3,611			$	1,668			$	972			$	12,420

§ Represents an amount less than $1 million.

Summary of Sales Reserves and Allowances

The changes in SR&A for third-party sales for the nine months ended September 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			285				3,649				566				6,268				299				55				10,837				11,122
Provisions related to sales made in prior periods			—				(192	)			(116	)			(33	)			(11	)			2				(350	)			(350	)
Credits and payments			(298	)			(4,224	)			(650	)			(6,418	)			(289	)			(79	)			(11,660	)			(11,958	)
Translation differences			—				10				4				2				—				(4	)			12				12
Balance at September 30, 2020		$	74				2,138			$	913			$	1,161			$	636			$	150			$	4,998			$	5,072

		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			334				4,004				760				7,196				195				308				12,463				12,797
Provisions related to sales made in prior periods			3				(28	)			(2	)			(1	)			23				(7	)			(15	)			(12	)
Credits and payments			(356	)			(4,276	)			(882	)			(7,299	)			(251	)			(295	)			(13,003	)			(13,359	)
Translation differences			—				(14	)			(4	)			(1	)			(1	)			1				(19	)			(19	)
Balance at September 30, 2019		$	156				2,692			$	1,233			$	1,425			$	604			$	183			$	6,137			$	6,293

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- Definition

Tabular disclosure of sales reserves and allowances current.

+ References

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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=121604090&loc=SL49130545-203045

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