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Revenue from contracts with customers (Tables) | 9 Months Ended
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Sep. 30, 2023
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, 2023 |
|  | North America |  |  | Europe |  |  | International Markets |  |  | Other activities |  |  | Total |
|  | (U.S.$ in millions) |
Sale of goods |  |  | 1,603 |  |  |  | 1,117 |  |  |  | 453 |  |  |  | 130 |  |  |  | 3,303 |
Licensing arrangements |  |  | 31 |  |  |  | 13 |  |  |  | 8 |  |  |  | 1 |  |  |  | 53 |
Distribution |  |  | 367 |  |  |  | § |  |  |  | 9 |  |  |  | — |  |  |  | 377 |
Other |  |  | § |  |  |  | 15 |  |  |  | 15 |  |  |  | 86 |  |  |  | 117 |
|  | $ | 2,002 |  |  | $ | 1,146 |  |  | $ | 485 |  |  | $ | 217 |  |  | $ | 3,850 |
§ | Represents an amount less than $0.5 million.
|  | Three months ended September 30, 2022 |
|  | North America |  |  | Europe |  |  | International Markets |  |  | Other activities |  |  | Total |
|  | (U.S.$ in millions) |
Sale of goods |  |  | 1,393 |  |  |  | 1,034 |  |  |  | 445 |  |  |  | 149 |  |  |  | 3,021 |
Licensing arrangements |  |  | 37 |  |  |  | 10 |  |  |  | 4 |  |  |  | 1 |  |  |  | 52 |
Distribution |  |  | 371 |  |  |  | § |  |  |  | 12 |  |  |  | — |  |  |  | 383 |
Other |  |  | 9 |  |  |  | 26 |  |  |  | 14 |  |  |  | 91 |  |  |  | 139 |
|  | $ | 1,809 |  |  | $ | 1,069 |  |  | $ | 475 |  |  | $ | 241 |  |  | $ | 3,595 |
§ | Represents an amount less than $0.5 million.
|  | Nine months ended September 30, 2023 |
|  | North America |  |  | Europe |  |  | International Markets |  |  | Other activities |  |  | Total |
|  | (U.S.$ in millions) |
Sale of goods |  |  | 4,500 |  |  |  | 3,446 |  |  |  | 1,365 |  |  |  | 412 |  |  |  | 9,724 |
Licensing arrangements |  |  | 75 |  |  |  | 38 |  |  |  | 18 |  |  |  | 4 |  |  |  | 134 |
Distribution |  |  | 1,183 |  |  |  | § |  |  |  | 29 |  |  |  | — |  |  |  | 1,212 |
Other |  |  | § |  |  |  | 8 |  |  |  | 44 |  |  |  | 265 |  |  |  | 318 |
|  | $ | 5,759 |  |  | $ | 3,493 |  |  | $ | 1,456 |  |  | $ | 681 |  |  | $ | 11,389 |
§ | Represents an amount less than $0.5 million.
|  | Nine months ended September 30, 2022 |
|  | North America |  |  | Europe |  |  | International Markets |  |  | Other activities |  |  | Total |
|  | (U.S.$ in millions) |
Sale of goods |  |  | 4,308 |  |  |  | 3,295 |  |  |  | 1,338 |  |  |  | 505 |  |  |  | 9,447 |
Licensing arrangements |  |  | 111 |  |  |  | 36 |  |  |  | 12 |  |  |  | 3 |  |  |  | 162 |
Distribution |  |  | 1,021 |  |  |  | 1 |  |  |  | 38 |  |  |  | — |  |  |  | 1,060 |
Other |  |  | 10 |  |  |  | 65 |  |  |  | 33 |  |  |  | 266 |  |  |  | 373 |
|  | $ | 5,450 |  |  | $ | 3,396 |  |  | $ | 1,422 |  |  | $ | 773 |  |  | $ | 11,041 |
Summary of Sales Reserves and Allowances | SR&A to U.S. customers comprised approximately 66% of the Company’s total SR&A as of September 30, 2023, with the remaining balance primarily related to customers in Canada and Germany. The changes in SR&A for third-party sales for the nine months ended September 30, 2023 and 2022 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 January 1, 2023 |  | $ | 67 |  |  | $ | 1,575 |  |  | $ | 663 |  |  | $ | 991 |  |  | $ | 455 |  |  | $ | 66 |  |  | $ | 3,750 |  |  | $ | 3,817 |
Provisions related to sales made in current year period |  |  | 262 |  |  |  | 2,968 |  |  |  | 468 |  |  |  | 5,636 |  |  |  | 205 |  |  |  | 73 |  |  |  | 9,350 |  |  |  | 9,612 |
Provisions related to sales made in prior periods |  |  | — |  |  |  | (22 | ) |  |  | (33 | ) |  |  | (21 | ) |  |  | 24 |  |  |  | — |  |  |  | (52 | ) |  |  | (52 | )
Credits and payments |  |  | (268 | ) |  |  | (2,989 | ) |  |  | (617 | ) |  |  | (5,768 | ) |  |  | (251 | ) |  |  | (53 | ) |  |  | (9,678 | ) |  |  | (9,946 | )
Translation differences |  |  | — |  |  |  | (8 | ) |  |  | (2 | ) |  |  | (3 | ) |  |  | — |  |  |  | (6 | ) |  |  | (19 | ) |  |  | (19 | )
Balance at September 30, 2023 |  | $ | 61 |  |  | $ | 1,524 |  |  | $ | 479 |  |  | $ | 835 |  |  | $ | 433 |  |  | $ | 80 |  |  | $ | 3,351 |  |  | $ | 3,412 |
|  | 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 January 1, 2022 |  | $ | 68 |  |  | $ | 1,655 |  |  | $ | 854 |  |  | $ | 1,085 |  |  | $ | 535 |  |  | $ | 112 |  |  | $ | 4,241 |  |  | $ | 4,309 |
Provisions related to sales made in current year period |  |  | 269 |  |  |  | 2,832 |  |  |  | 684 |  |  |  | 5,656 |  |  |  | 219 |  |  |  | 226 |  |  |  | 9,617 |  |  |  | 9,886 |
Provisions related to sales made in prior periods |  |  | — |  |  |  | (103 | ) |  |  | (15 | ) |  |  | (28 | ) |  |  | (9 | ) |  |  | (3 | ) |  |  | (158 | ) |  |  | (158 | )
Credits and payments |  |  | (285 | ) |  |  | (2,845 | ) |  |  | (762 | ) |  |  | (5,826 | ) |  |  | (300 | ) |  |  | (213 | ) |  |  | (9,946 | ) |  |  | (10,231 | )
Translation differences |  |  | — |  |  |  | (66 | ) |  |  | (11 | ) |  |  | (17 | ) |  |  | (8 | ) |  |  | (4 | ) |  |  | (106 | ) |  |  | (106 | )
Balance at September 30, 2022 |  | $ | 52 |  |  | $ | 1,473 |  |  | $ | 750 |  |  | $ | 870 |  |  | $ | 437 |  |  | $ | 118 |  |  | $ | 3,648 |  |  | $ | 3,700 |

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- Definition Tabular disclosure of sales reserves and allowances current. + References No definition available. + Details
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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 -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-5 + Details
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Namespace Prefix: | us-gaap_
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