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Document and Entity Information	9 Months Ended
Document and Entity Information	Sep. 30, 2013 shares
Document and Entity Information
Entity Registrant Name	AbbVie Inc.
Entity Central Index Key	0001551152
Document Type	10-Q
Document Period End Date	Sep. 30, 2013
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding	1,590,861,812
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q3

Condensed Consolidated Statements of Earnings - USD ($)
shares in Millions, $ in Millions

3 Months Ended

9 Months Ended

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Condensed Consolidated Statements of Earnings

Net sales

$ 4,658

$ 4,508

$ 13,679

$ 13,174

Cost of products sold

1,092

1,014

3,299

3,243

Selling, general and administrative

1,261

1,085

3,904

3,578

Research and development

714

813

2,057

2,097

Acquired in-process research and development

220

290

260

Total operating costs and expenses

3,287

2,912

9,550

9,178

Operating earnings

1,371

1,596

4,129

3,996

Interest expense (income), net

(1)

210

(4)

Net foreign exchange loss

Other expense (income), net

(13)

(14)

(39)

Earnings before income tax expense

1,286

1,604

3,893

4,012

Income tax expense

322

893

277

Net earnings

$ 964

$ 1,585

$ 3,000

$ 3,735

Basic earnings per share (in dollars per share)

$ 0.60

$ 1.01

$ 1.88

$ 2.37

Diluted earnings per share (in dollars per share)

0.60

$ 1.01

1.86

$ 2.37

Cash dividends declared per common share (in dollars per share)

$ 0.40

$ 1.60

Weighted-average basic shares outstanding (in shares)

^[1]

1,590

1,577

1,588

1,577

Weighted-average diluted shares outstanding (in shares)

^[1]

1,605

1,577

1,602

1,577

[1]

On January 1, 2013, Abbott Laboratories distributed 1,577 million shares of AbbVie common stock. The computation of basic and diluted earnings per common share for all periods through December 31, 2012 is calculated using the shares distributed on January 1, 2013. Refer to Note 3 for information regarding the calculation of basic and diluted earnings per common share for the three and nine months ended September 30, 2013.

Condensed Consolidated Statements of Earnings (Parenthetical) shares in Millions	Jan. 02, 2013 shares
Abbott Laboratories \| AbbVie common stock
Common stock, shares distributed	1,577

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Condensed Consolidated Statements of Comprehensive Income
Net earnings	$ 964	$ 1,585	$ 3,000	$ 3,735
Foreign currency translation gain (loss) adjustments	205	305	23	(3)
Pension and post-employment benefits, net of tax expense of $_ and $1 for the three months ended September 30, 2013 and 2012, respectively, and $18 and $1 for the nine months ended September 30, 2013 and 2012, respectively	42	1	77	2
Unrealized gains (losses) on marketable equity securities, net of tax (benefits) of $_ and $(13) for the three months ended September 30, 2013 and 2012, respectively, and $_ and $(9) for the nine months ended September 30, 2013 and 2012, respectively	1	(21)		(15)
Hedging activities, net of tax (benefits) of $(2) and $(3) for the three months ended September 30, 2013 and 2012, respectively, and $_ and $(2) for the nine months ended September 30, 2013 and 2012, respectively	(60)	(4)	(49)	(3)
Other comprehensive income (loss)	188	281	51	(19)
Comprehensive income	$ 1,152	$ 1,866	$ 3,051	$ 3,716

Condensed Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Condensed Consolidated Statements of Comprehensive Income
Pension and post-employee benefits, taxes		$ 1	$ 18	$ 1
Unrealized losses (gains) on marketable equity securities, tax (benefits)		(13)		(9)
Hedging activities, tax (benefits)	$ (2)	$ (3)		$ (2)

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Cash flows from operating activities
Net earnings	$ 3,000	$ 3,735
Adjustments to reconcile net earnings to net cash from operating activities:
Depreciation	289	352
Amortization of intangible assets	408	489
Stock-based compensation	175	156
Acquired in-process research and development	290	260
Other, net	28	38
Changes in operating assets and liabilities, net of acquisitions:
Accounts and other receivables	654	713
Inventories	(86)	(99)
Prepaid expenses and other assets	37	(6)
Accounts payable and other liabilities	227	(234)
Cash flows from operating activities	5,022	5,404
Cash flows from investing activities
Acquisitions and investments, net of cash acquired	(358)	(780)
Acquisitions of property and equipment	(340)	(238)
Purchases of investment securities	(631)	(1,825)
Sales of investment securities	2,085	630
Other		1
Cash flows from investing activities	756	(2,212)
Cash flows from financing activities
Net change in short-term borrowings	(603)
Dividends paid	(1,914)
Purchases of treasury stock	(119)
Proceeds from the exercise of stock options	244
Net transactions with Abbott Laboratories, excluding noncash items	(227)	(446)
Other, net	(76)	(12)
Cash flows from financing activities	(2,695)	(458)
Effect of exchange rate changes on cash and equivalents	(9)
Net increase in cash and equivalents	3,074	2,734
Cash and equivalents, beginning of period	5,901	27
Cash and equivalents, end of period	$ 8,975	$ 2,761

Condensed Consolidated Balance Sheets - USD ($) $ in Millions	Sep. 30, 2013	Dec. 31, 2012
Current assets
Cash and equivalents	$ 8,975	$ 5,901
Short-term investments	621	2,075
Accounts and other receivables, net	3,798	4,298
Inventories, net	1,172	1,091
Deferred income taxes	1,419	1,446
Prepaid expenses and other	558	543
Total current assets	16,543	15,354
Investments	123	119
Property and equipment, net	2,244	2,247
Intangible assets, net of amortization	1,993	2,323
Goodwill	6,199	6,130
Other assets	1,150	835
Total assets	28,252	27,008
Current liabilities
Short-term borrowings	411	1,020
Current maturities of long-term debt and lease obligations	23	22
Accounts payable and accrued liabilities	6,441	5,734
Total current liabilities	6,875	6,776
Long-term liabilities	3,425	2,239
Long-term debt and lease obligations	14,375	14,630
Commitments and contingencies
Equity
Net parent company investment in AbbVie Inc., prior to separation		3,713
Stockholders' equity
Common stock, issued 1,590,861,812 shares in 2013	16
Common stock held in treasury, 3,100,129 shares in 2013	(119)
Additional paid-in-capital	3,580
Retained earnings	1,081
Accumulated other comprehensive loss	(981)	(350)
Total stockholders' equity	3,577	(350)
Total equity	3,577	3,363
Total liabilities and equity	$ 28,252	$ 27,008

Condensed Consolidated Balance Sheets (Parenthetical)	Sep. 30, 2013 shares
Condensed Consolidated Balance Sheets
Common stock, issued (in shares)	1,590,861,812
Common stock held in treasury (in shares)	3,100,129

Condensed Consolidated Statement of Equity - 9 months ended Sep. 30, 2013 - USD ($) shares in Millions, $ in Millions	Total	Common stock	Treasury stock	Additional paid-in capital	Accumulated other comprehensive (loss)	Retained earnings	Net parent company investment
Balance at Dec. 31, 2012	$ 3,363				$ (350)		$ 3,713
Increase (Decrease) in Stockholders' Equity
Separation-related adjustments	(1,233)			$ (1,258)	(682)		707
Reclassification of parent company net investment in connection with separation				4,420			$ (4,420)
Issuance of common stock at separation		$ 16		(16)
Issuance of common stock at separation (in shares)		1,577
Net earnings	3,000					$ 3,000
Other comprehensive income, net of tax	51				51
Dividends declared	(1,919)					(1,919)
Stock issued (purchased) under incentive stock programs and other	315		$ (119)	434
Stock issued (purchased) under incentive stock programs and other (in shares)		11
Balance at Sep. 30, 2013	$ 3,577	$ 16	$ (119)	$ 3,580	$ (981)	$ 1,081
Balance (in shares) at Sep. 30, 2013		1,588

Background and Basis of Presentation	9 Months Ended
Background and Basis of Presentation	Sep. 30, 2013
Background and Basis of Presentation
Background and Basis of Presentation	Note 1 Background and Basis of Presentation Background The principal business of AbbVie Inc. (AbbVie or the company) is the discovery, development, manufacture and sale of a broad line of proprietary pharmaceutical products. Substantially all of AbbVie’s sales in the United States (U.S.) are to three wholesalers. Outside the U.S., products are sold primarily to health care providers or through distributors, depending on the market served. On January 1, 2013, AbbVie became an independent, publicly-traded company as a result of the distribution by Abbott Laboratories (Abbott) of 100 percent of the outstanding common stock of AbbVie to Abbott’s shareholders (the separation). AbbVie was incorporated in Delaware on April 10, 2012. Abbott’s Board of Directors approved the distribution of its shares of AbbVie on November 28, 2012. AbbVie’s registration statement on Form 10 was declared effective by the U.S. Securities and Exchange Commission (SEC) on December 7, 2012. On January 1, 2013, Abbott’s shareholders of record as of the close of business on December 12, 2012 received one share of AbbVie common stock for every one share of Abbott common stock held as of the record date. AbbVie’s common stock began trading “regular-way” under the ticker symbol “ABBV” on the New York Stock Exchange on January 2, 2013. During the nine months ended September 30, 2013, separation-related adjustments totaling $1.2 billion were recorded in stockholders’ equity. Separation-related adjustments to additional paid-in capital principally reflected dividends to AbbVie shareholders that were declared from pre-separation earnings during the first quarter, the transfer of certain pension plan liabilities and assets from Abbott to AbbVie upon the legal split of those plans in the first quarter, and the subsequent correction of an error in the third quarter related to long-term deferred tax assets transferred to the company in connection with the separation of the pension plans. The correction of this error, which did not impact the company’s Annual Report on Form 10-K for the year ended December 31, 2012 and prior years, resulted in a $582 million reduction to stockholders’ equity and long-term deferred tax assets, classified in other assets, in the company’s condensed consolidated balance sheet in the third quarter. In addition, because the historical financial statements were derived from Abbott’s records, separation-related adjustments also included an adjustment to accumulated other comprehensive loss to reflect the appropriate opening balances associated with currency translation adjustments related to AbbVie’s legal entities at the separation date. Additional separation-related adjustments to stockholders’ equity could be recorded in the future as the separation is finalized. Refer to Note 9 for further information regarding the separation of the pension plans. In connection with the separation, AbbVie and Abbott entered into transition services agreements covering certain corporate support and back office services that AbbVie has historically received from Abbott. Such services include information technology, accounts payable, payroll, receivables collection, treasury and other financial functions, as well as order entry, warehousing, engineering support, quality assurance support and other administrative services. These agreements facilitate the separation by allowing AbbVie to operate independently prior to establishing stand-alone back office systems across its organization. Transition services may be provided for up to 24 months, with an option for a one-year extension. During the three and nine months ended September 30, 2013, AbbVie incurred $51 million and $151 million of separation-related expenses, including legal, information technology and regulatory fees, which were principally classified in selling, general and administrative expenses (SG&A). Basis of Presentation The unaudited interim condensed consolidated financial statements of AbbVie have been prepared pursuant to the rules and regulations of the SEC. Accordingly, certain information and footnote disclosures normally included in annual financial statements prepared in accordance with generally accepted accounting principles (GAAP) in the United States have been omitted. These unaudited interim condensed consolidated financial statements should be read in conjunction with the company’s audited combined financial statements and notes included in the company’s Annual Report on Form 10-K for the year ended December 31, 2012. It is management’s opinion that these financial statements include all normal and recurring adjustments necessary for a fair presentation of the company’s financial position and operating results. Net sales and net earnings for any interim period are not necessarily indicative of future or annual results. For a certain portion of AbbVie’s operations, the legal transfer of AbbVie’s assets (net of liabilities) did not occur with the separation of AbbVie on January 1, 2013 due to the time required to transfer marketing authorizations and satisfy other regulatory requirements in certain countries. Under the terms of the separation agreement with Abbott, AbbVie is responsible for the business activities conducted by Abbott on its behalf, and is subject to the risks and entitled to the benefits generated by these operations and assets. As a result, the related assets and liabilities and results of operations have been reported in AbbVie’s condensed consolidated financial statements as of and for the nine months ended September 30, 2013. Net sales related to these operations for the three and nine months ended September 30, 2013 totaled approximately $192 million and $635 million, respectively. At September 30, 2013, the assets and liabilities consisted primarily of inventories of $84 million, trade accounts receivable of $214 million, other assets of $100 million, and accounts payable and other accrued liabilities of $232 million. The majority of these operations are expected to be transferred to AbbVie by the end of 2014. Prior to the separation on January 1, 2013, the historical financial statements of AbbVie were prepared on a stand-alone basis and were derived from Abbott’s consolidated financial statements and accounting records as if the former research-based pharmaceutical business of Abbott had been part of AbbVie for all periods presented. Accordingly, AbbVie’s financial statements for periods prior to January 1, 2013 are presented on a combined basis and reflect AbbVie’s financial position, results of operations and cash flows as its business was operated as part of Abbott prior to the separation, in conformity with U.S. GAAP. The historical combined financial statements also reflect an allocation of expenses related to certain Abbott corporate functions, including senior management, legal, human resources, finance, information technology and quality assurance. These expenses were allocated to AbbVie based on direct usage or benefit where identifiable, with the remainder allocated on a pro rata basis of revenues, headcount, square footage, number of transactions or other measures. AbbVie considers the expense allocation methodology and results to be reasonable. However, the allocations may not be indicative of the actual expenses that would have been incurred had AbbVie operated as an independent, publicly-traded company for the periods presented. These allocations totaled $197 million and $599 million for the three and nine months ended September 30, 2012.

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

+ References

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+ Details

Supplemental Financial Information

9 Months Ended

Sep. 30, 2013

Supplemental Financial Information

Supplemental Financial Information

Note 2

Supplemental Financial Information

Inventories

	September 30,	December 31,
(in millions)	2013	2012
Finished goods	$478	$547
Work-in-process	439	286
Raw materials	255	258
Inventories, net	$1,172	$1,091

Property and Equipment, Net

	September 30,	December 31,
(in millions)	2013	2012
Property and equipment, gross	$6,790	$6,542
Less accumulated depreciation	(4,546)	(4,295)
Property and equipment, net	$2,244	$2,247

Depreciation expense was $97 million and $93 million for the three months ended September 30, 2013 and 2012, respectively, and $289 million and $352 million for the nine months ended September 30, 2013 and 2012, respectively.

Interest Expense (Income), Net

	Three months ended September 30,		Nine months ended September 30,
(in millions)	2013	2012	2013	2012
Interest expense	$75	$10	$225	$10
Interest income	(6)	(11)	(15)	(14)
Interest expense (income), net	$69	($1)	$210	($4)

Earnings Per Share	9 Months Ended
Earnings Per Share	Sep. 30, 2013
Earnings Per Share
Earnings Per Share	Note 3 Earnings Per Share AbbVie calculates basic earnings per share (EPS) pursuant to the two-class method. The two-class method is an earnings allocation formula that determines earnings per share for common stock and participating securities according to dividends declared and participation rights in undistributed earnings. Under this method, all earnings (distributed and undistributed) are allocated to common shares and participating securities based on their respective rights to receive dividends. AbbVie’s restricted stock units (RSUs) and restricted stock awards (RSAs) participate in dividends on the same basis as common shares and such dividends are nonforfeitable to the holder once declared. As a result, these RSUs and RSAs meet the definition of a participating security. The dilutive effect of participating securities is calculated using the more dilutive of the treasury stock or the two-class method. For the three and nine months ended September 30, 2013, the two-class method was more dilutive. As such, the dilutive effect of outstanding RSUs and RSAs of approximately 5 million for both the three and nine months ended September 30, 2013 was excluded from the denominator for the calculation of diluted EPS. Additionally, all earnings (distributed and undistributed) allocable to participating securities was excluded from the numerator for the calculation of basic and diluted earnings per share. Earnings allocable to participating securities for the three and nine months ended September 30, 2013 were $6 million and $17 million, respectively. For the three and nine months ended September 30, 2013, approximately 1 million of common shares issuable under stock-based compensation plans were excluded from the computation of earnings per common share assuming dilution because the effect would have been antidilutive.

Acquisitions, Collaborations and Other Arrangements	9 Months Ended
Acquisitions, Collaborations and Other Arrangements	Sep. 30, 2013
Acquisitions, Collaborations and Other Arrangements
Acquisitions, Collaborations and Other Arrangements	Note 4 Acquisitions, Collaborations and Other Arrangements In the first nine months of 2013 and 2012, cash outflows related to collaborations, the acquisition of product rights and other arrangements totaled $358 million and $780 million, respectively. The company recorded acquired in-process research and development (IPR&D) charges of $220 million and $290 million for the three and nine months ended September 30, 2013, respectively. IPR&D charges totaled $260 million for the nine months ended September 30, 2012 and were recorded during the first half of 2012. Significant arrangements impacting the first nine months of 2013 and 2012 included the following. Ablynx NV In September 2013, AbbVie entered into a global collaboration agreement with Ablynx NV to develop and commercialize the anti-IL-6R Nanobody, ALX-0061, to treat inflammatory diseases including rheumatoid arthritis and systemic lupus erythematosus, resulting in a charge to IPR&D of $175 million. Upon the achievement of certain development, regulatory and commercial milestones, AbbVie could make additional payments of up to $665 million, as well as royalties on net sales. Galapagos NV In September 2013, AbbVie recorded a charge to IPR&D of $45 million as a result of entering into a global collaboration with Galapagos NV (Galapagos) to discover, develop and commercialize cystic fibrosis therapies. Upon the achievement of certain development, regulatory and commercial milestones, AbbVie could make additional payments of up to $360 million, as well as royalties on net sales. In February 2012, AbbVie recorded a charge to IPR&D of $150 million as a result of entering into a global collaboration with Galapagos to develop and commercialize a next-generation, oral Janus Kinase 1 (JAK1) inhibitor in Phase II development with the potential to treat multiple autoimmune diseases. Additional payments of approximately $1.3 billion could be required for the achievement of certain development, regulatory and commercial milestones under this agreement. Alvine Pharmaceuticals, Inc. In May 2013, AbbVie entered into a global collaboration with Alvine Pharmaceuticals, Inc. (Alvine) to develop ALV003, a novel oral treatment for patients with celiac disease. As part of the agreement, AbbVie made an initial upfront payment of $70 million, which was expensed to IPR&D in the second quarter of 2013. AbbVie could make additional payments totaling up to $275 million pursuant to this arrangement. Action Pharma A/S In May 2012, AbbVie recorded a charge to IPR&D of $110 million as a result of the acquisition of ABT-719 (previously referred to as AP214), a drug under development for the prevention of acute kidney injury associated with major cardiac surgery in patients at increased risk. Reata Pharmaceuticals, Inc. In the fourth quarter of 2011, AbbVie entered into a collaboration with Reata Pharmaceuticals (Reata) for the joint development and commercialization of second-generation oral antioxidant inflammation modulators resulting in a charge to IPR&D of $400 million, which was paid in the first quarter of 2012.

Goodwill and Intangible Assets

9 Months Ended

Sep. 30, 2013

Goodwill and Intangible Assets

Goodwill and Intangible Assets

Note 5

Goodwill and Intangible Assets

Goodwill

The following table summarizes changes in the carrying amount of AbbVie’s goodwill.

(in millions)
Balance at December 31, 2012		$6,130
Additions		25
Currency translation and other adjustments		44
Balance at September 30, 2013		$6,199

Goodwill additions for the nine months ended September 30, 2013, related to product rights acquired during the second quarter. The latest impairment assessment of goodwill was completed in the third quarter of 2013. As of September 30, 2013, there were no accumulated goodwill impairment losses. Future impairment tests for goodwill will be performed annually in the third quarter, or earlier if indicators of impairment exist.

Other Intangible Assets, Net

The following table summarizes AbbVie’s intangible assets.

	September 30, 2013			December 31, 2012
	Gross		Net	Gross		Net
	carrying	Accumulated	carrying	carrying	Accumulated	carrying
(in millions)	amount	amortization	amount	amount	amortization	amount
Definite-lived intangible assets
Developed product rights	$4,737	($3,416)	$1,321	$4,699	($3,031)	$1,668
License agreements	997	(771)	226	969	(734)	235
Total definite-lived intangible assets	5,734	(4,187)	1,547	5,668	(3,765)	1,903
Indefinite-lived research and development	446	—	446	420	—	420
Total intangible assets	$6,180	($4,187)	$1,993	$6,088	($3,765)	$2,323

Intangible assets with finite useful lives are amortized on a straight-line basis over their estimated useful lives. Amortization expense was $137 million and $134 million for the three months ended September 30, 2013 and 2012, respectively, and $408 million and $489 million for the nine months ended September 30, 2013 and 2012, respectively. Additions related to the acquisition of amortizable intangible assets in the second quarter of 2013 with an average amortization period of 5 years.

The indefinite-lived intangible assets as of December 31, 2012 relate to IPR&D acquired in a business combination. Additions related to the acquisition of IPR&D in the second quarter of 2013. The latest impairment assessment of intangible assets not subject to amortization was completed in the third quarter of 2013. There were no impairment charges recorded in the nine months ended September 30, 2013 and 2012. Future impairment tests for indefinite-lived intangible assets will be performed annually in the third quarter, or earlier if indicators of impairment exist.

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Restructuring Plans

9 Months Ended

Sep. 30, 2013

Restructuring Plans

Restructuring Plans

Note 6

Restructuring Plans

In 2013 and prior years, AbbVie management approved plans to realign its worldwide manufacturing operations and selected domestic and international commercial and research and development operations in order to reduce costs. In the second quarter of 2013, the company approved plans to restructure certain commercial operations in conjunction with the loss and expected loss of exclusivity of certain products.

Restructuring charges were $11 million and $75 million for the three and nine months ended September 30, 2013, respectively, and were primarily recorded within SG&A in the condensed consolidated statements of earnings, with the remainder recorded within research and development and cost of products sold. Included in the charges were cash costs of $8 million and $68 million for the three and nine months ended September 30, 2013, respectively, which mainly related to employee severance and contractual obligations.

For the three and nine months ended September 30, 2012, AbbVie incurred restructuring charges of $176 million and $206 million, respectively. The charge recorded in the third quarter of 2012 included cash costs of approximately $150 million for employee severance and contractual obligations, primarily related to the exit from a research and development facility, of which approximately $142 million was recorded within research and development and approximately $8 million within SG&A in the condensed consolidated statements of earnings. The charge for the nine months ended September 30, 2012 also included $56 million of additional charges, primarily for accelerated depreciation, asset impairments and product transfer costs, of which $26 million was recorded in the third quarter of 2012.

The following summarizes the cash activity in the restructuring reserves for the nine months ended September 30, 2013.

(in millions)
Accrued balance at December 31, 2012		$193
2013 restructuring charges		68
Payments and other adjustments		(83)
Accrued balance at September 30, 2013		$178

Included in payments and other adjustments for the nine months ended September 30, 2013 was a $23 million reversal in the first quarter of a previously recorded restructuring reserve due to the company’s re-evaluation of a prior year decision to exit a manufacturing facility.

Financial Instruments and Fair Value Measures

9 Months Ended

Sep. 30, 2013

Financial Instruments and Fair Value Measures

Financial Instruments and Fair Value Measures

Note 7

Financial Instruments and Fair Value Measures

Risk Management Policy

The company is exposed to foreign currency exchange rate and interest rate risks related to its business operations. The company’s hedging policy attempts to manage these risks to an acceptable level based on the company’s judgment of the appropriate trade-off between risk, opportunity and costs. The company uses derivative instruments to reduce its exposure to foreign currency exchange rates. The company is also exposed to the risk that its earnings and cash flows could be adversely impacted by fluctuations in interest rates. The company periodically enters into interest rate swaps, based on judgment, to manage interest costs in which the company agrees to exchange, at specified intervals, the difference between fixed and floating interest amounts calculated by reference to an agreed-upon notional amount. Derivative instruments are not used for trading purposes or to manage exposure to changes in interest rates for investment securities, and none of the company’s outstanding derivative instruments contain credit risk related contingent features; collateral is generally not required.

Financial Instruments

Various AbbVie foreign subsidiaries enter into foreign currency forward exchange contracts to manage exposures to changes in foreign exchange rates for anticipated intercompany transactions denominated in a currency other than the functional currency of the local entity. These contracts, with notional amounts totaling $1.7 billion and $1.0 billion at September 30, 2013 and December 31, 2012, respectively, are designated as cash flow hedges and are recorded at fair value. Accumulated gains and losses as of September 30, 2013 will be included in cost of products sold at the time the products are sold, generally through the next twelve months.

The company enters into foreign currency forward exchange contracts to manage its exposure to foreign currency denominated trade payables and receivables and intercompany loans. The contracts are marked-to-market, and resulting gains or losses are reflected in income and are generally offset by losses or gains on the foreign currency exposure being managed. At September 30, 2013 and December 31, 2012, AbbVie held notional amounts of $4.2 billion and $4.3 billion, respectively, of such foreign currency forward exchange contracts.

AbbVie was a party to interest rate hedge contracts, designated as fair value hedges, totaling $8.0 billion at both September 30, 2013 and December 31, 2012. The effect of the hedge is to change a fixed-rate interest obligation to a floating rate for that portion of the debt. AbbVie recorded the contracts at fair value and adjusted the carrying amount of the fixed-rate debt by an offsetting amount.

The following table summarizes the amounts and location of AbbVie’s derivative instruments as of September 30, 2013.

	Derivatives in asset position		Derivatives in liability position
(in millions)	Fair value	Balance sheet caption	Fair value	Balance sheet caption
Interest rate swaps designated as fair value hedges	$—	n/a	$349	Long-term liabilities
Foreign currency forward exchange contracts —
Hedging instruments	—	Prepaid expenses and other	57	Accounts payable and accrued liabilities
Others not designated as hedges	25	Prepaid expenses and other	26	Accounts payable and accrued liabilities
Total	$25		$432

The following table summarizes the amounts and location of AbbVie’s derivative instruments as of December 31, 2012.

	Derivatives in asset position		Derivatives in liability position
(in millions)	Fair value	Balance sheet caption	Fair value	Balance sheet caption
Interest rate swaps designated as fair value hedges	$—	n/a	$81	Long-term liabilities
Foreign currency forward exchange contracts —
Hedging instruments	1	Prepaid expenses and other	10	Accounts payable and accrued liabilities
Others not designated as hedges	14	Prepaid expenses and other	15	Accounts payable and accrued liabilities
Total	$15		$106

While certain derivatives are subject to netting arrangements with the company’s counterparties, the company does not offset derivative assets and liabilities within the condensed consolidated balance sheets.

The following table summarizes the activity for derivative instruments and the amounts and location of income (expense) and gain (loss) reclassified into income and for certain other derivative instruments for the three months ended September 30, 2013 and 2012, respectively. The amount of hedge ineffectiveness was not significant for the three months ended September 30, 2013 or 2012.

	(Loss) gain		Income (expense)
	recognized in other		and gain (loss)
	comprehensive		reclassified into
	(loss) income		income
(in millions)	2013	2012	2013	2012	Income statement caption
Foreign currency forward exchange contracts —
Designated as cash flow hedges	($62)	($1)	($2)	$7	Cost of products sold
Not designated as hedges	n/a	n/a	9	4	Net foreign exchange loss
Interest rate swaps designated as fair value hedges	n/a	n/a	47	n/a	Interest expense, net

The gain of $47 million related to fair value hedges recognized in net interest expense for the three months ended September 30, 2013 was offset by $47 million in losses on the underlying hedged item, the fixed-rate debt.

The following table summarizes the activity for derivative instruments and the amounts and location of income (expense) and gain (loss) reclassified into income and for certain other derivative instruments for the nine months ended September 30, 2013 and 2012, respectively. The amount of hedge ineffectiveness was not significant for the nine months ended September 30, 2013 or 2012.

	(Loss) gain		Income (expense)
	recognized in other		and gain (loss)
	comprehensive		reclassified into
	(loss) income		income
(in millions)	2013	2012	2013	2012	Income statement caption
Foreign currency forward exchange contracts —
Designated as cash flow hedges	($53)	($3)	($4)	$16	Cost of products sold
Not designated as hedges	n/a	n/a	49	(17)	Net foreign exchange loss
Interest rate swaps designated as fair value hedges	n/a	n/a	(268)	n/a	Interest expense, net

The loss of $268 million related to fair value hedges recognized in net interest expense for the first nine months of 2013 was offset by $268 million in gains on the underlying hedged item, the fixed-rate debt.

Fair Value Measures

The fair value hierarchy under the accounting standard for fair value measurements consists of the following three levels.

· Level 1 – Valuations based on unadjusted quoted prices in active markets for identical assets that the company has the ability to access;

· Level 2 – Valuations based on quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-based valuations in which all significant inputs are observable in the market; and

· Level 3 – Valuations using significant inputs that are unobservable in the market and include the use of judgment by the company’s management about the assumptions market participants would use in pricing the asset or liability.

The following table summarizes the bases used to measure certain assets and liabilities that are carried at fair value on a recurring basis in the condensed consolidated balance sheets as of September 30, 2013.

		Basis of fair value measurement
		Quoted prices in
		active markets for	Significant other	Significant
	Balance at	identical	observable inputs	unobservable
(in millions)	September 30, 2013	assets (Level 1)	(Level 2)	inputs (Level 3)
Assets
Cash and equivalents	$8,975	$533	$8,442	$—
Certificates of deposit	621	—	621	—
Equity securities	9	9	—	—
Foreign currency contracts	25	—	25	—
Total assets	$9,630	$542	$9,088	$—
Liabilities
Interest rate hedges	$349	$—	$349	$—
Foreign currency contracts	83	—	83	—
Contingent consideration	160	—	—	160
Total liabilities	$592	$—	$432	$160

The following table summarizes the bases used to measure certain assets and liabilities that are carried at fair value on a recurring basis in the combined balance sheet as of December 31, 2012.

		Basis of fair value measurement
		Quoted prices in
		active markets for	Significant other	Significant
	Balance at	identical	observable inputs	unobservable
(in millions)	December 31, 2012	assets (Level 1)	(Level 2)	inputs (Level 3)
Assets
Cash and equivalents	$5,901	$675	$5,226	$—
Certificates of deposit	1,775	—	1,775	—
U.S. Treasury securities	300	300	—	—
Equity securities	12	12	—	—
Foreign currency contracts	15	—	15	—
Total assets	$8,003	$987	$7,016	$—
Liabilities
Interest rate hedges	$81	$—	$81	$—
Foreign currency contracts	25	—	25	—
Contingent consideration	251	—	—	251
Total liabilities	$357	$—	$106	$251

Available-for-sale equity securities consist of investments for which the fair value is determined by using the published market price per unit multiplied by the number of units held, without consideration of transaction costs. The derivatives entered into by the company are valued using publicized spot and forward prices for foreign currency hedges and publicized swap curves for interest rate hedges. The contingent payments are valued using a discounted cash flow technique that reflects management’s expectations about probability and timing of payment.

Gross unrealized holding gains on available-for-sale equity securities totaled $2 million and $1 million at September 30, 2013 and December 31, 2012, respectively.

There have been no transfers of assets or liabilities between the fair value measurement levels. The following table is a reconciliation of the fair value measurements that use significant unobservable inputs (Level 3), which consist of contingent payments related to acquisitions and investments.

(in millions)
Fair value as of December 31, 2012		$251
Payments		(131)
Additions		28
Other		—
Loss recognized in earnings		12
Fair value as of September 30, 2013		$160

In connection with the acquisition of Solvay’s U.S. pharmaceuticals business in 2010, the achievement of a certain sales milestone resulted in a payment of approximately $131 million in the first quarter of 2013 for which a liability was previously established. Additions of $28 million related to the acquisition of product rights during the second quarter.

In addition to the financial instruments that the company is required to recognize at fair value on the condensed consolidated balance sheets, the company has certain financial instruments that are recognized at historical cost or some basis other than fair value. The carrying values and fair values of certain financial instruments as of September 30, 2013 and December 31, 2012 are shown in the table below.

	Book values		Approximate fair values
	September 30,	December 31,	September 30,	December 31,
(in millions)	2013	2012	2013	2012
Assets
Investments	$114	$107	$125	$104
Liabilities
Short-term borrowings	411	1,020	411	1,020
Current maturities of long-term debt and lease obligations	23	22	23	22
Long-term debt	14,375	14,630	14,224	15,066

The following table summarizes the bases used to measure the approximate fair values of the financial instruments as of September 30, 2013.

		Basis of fair value measurement
		Quoted prices in active	Significant	Significant
	Fair value at	markets for identical	other observable	unobservable
(in millions)	September 30, 2013	assets (Level 1)	inputs (Level 2)	inputs (Level 3)
Assets
Investments	$125	$—	$32	$93
Total assets	$125	$—	$32	$93
Liabilities
Short-term borrowings	$411	$—	$411	$—
Current maturities of long-term debt and lease obligations	23	—	23	—
Long-term debt and lease obligations	14,224	—	14,224	—
Total liabilities	$14,658	$—	$14,658	$—

The following table summarizes the bases used to measure the approximate fair values of the financial instruments as of December 31, 2012.

		Basis of fair value measurement
	Fair value at	Quoted prices in active	Significant	Significant
	December 31,	markets for identical	other observable	unobservable
(in millions)	2012	assets (Level 1)	inputs (Level 2)	inputs (Level 3)
Assets
Investments	$104	$—	$32	$72
Total assets	$104	$—	$32	$72
Liabilities
Short-term borrowings	$1,020	$—	$1,020	$—
Current maturities of long-term debt and lease obligations	22	—	22	—
Long-term debt and lease obligations	15,066	—	15,066	—
Total liabilities	$16,108	$—	$16,108	$—

Investments consist of cost method investments and held-to-maturity debt securities. In determining the fair value of cost method investments, the company takes into consideration recent transactions, as well as the financial information of the investee, which represents a Level 3 basis of fair value measurement. The fair value of held-to-maturity debt securities and long-term debt was estimated based upon the quoted market prices for the same or similar debt instruments. The fair values of short-term and current borrowings approximate the carrying values due to the short maturities of these instruments. The counterparties to financial instruments consist of select major international financial institutions.

Concentrations of Risk

The company invests excess cash in time deposits, money market funds and U.S. Treasury securities and diversifies the concentration of cash among different financial institutions. The company monitors concentrations of credit risk associated with deposits with financial institutions. Credit exposure limits have been established to limit a concentration with any single issuer or institution.

Three U.S. wholesalers accounted for 39 percent and 48 percent of total net accounts receivables as of September 30, 2013 and December 31, 2012, respectively, and substantially all of AbbVie’s U.S. sales are to these three wholesalers. In addition, net governmental receivables outstanding in Greece, Portugal, Italy and Spain totaled $804 million at September 30, 2013 and $725 million at December 31, 2012.

Short-Term Borrowings

During the nine months ended September 30, 2013, the company issued and redeemed commercial paper, of which $400 million was outstanding as of September 30, 2013, with a weighted-average interest rate of 0.3 percent for the nine months ended September 30, 2013. There were no borrowings outstanding under the company’s credit facility as of September 30, 2013.

Accumulated Other Comprehensive Loss

9 Months Ended

Sep. 30, 2013

Accumulated Other Comprehensive Loss

Accumulated Other Comprehensive Loss

Note 8

Accumulated Other Comprehensive Loss

The following table summarizes the changes in balances of each component of accumulated other comprehensive loss, net of tax as of September 30, 2013.

	Foreign	Pension and	Unrealized
	currency	post-	gains (losses) on	Gains (losses)
	translation	employment	marketable	on hedging
(in millions) (brackets denote losses)	adjustments	benefits	equity securities	activities	Total
Balance as of December 31, 2012	$181	($511)	$1	($21)	($350)
Other comprehensive income before reclassifications	23	20	—	(53)	($10)
Amounts reclassified from accumulated other comprehensive income	—	57	—	4	$61
Net current-period other comprehensive income	23	77	—	(49)	$51
Separation-related adjustments	241	(934)	—	11	($682)
Balance as of September 30, 2013	$445	($1,368)	$1	($59)	($981)

The table below presents the significant amounts reclassified out of each component of accumulated other comprehensive loss for the three and nine months ended September 30, 2013.

	Three months ended	Nine months ended
Type of reclassification (in millions)	September 30, 2013	September 30, 2013
Pension and post-employee benefits
Amortization of actuarial losses and other	$30	$83
Less tax expense	(8)	(26)
Total reclassification, net of tax	$22	$57

- Definition

The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e689-108580

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=28358780&loc=SL7669619-108580

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e640-108580

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 17
-URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e716-108580

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 16
-URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e709-108580

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e637-108580

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e681-108580

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Reclassification Adjustments
-URI http://asc.fasb.org/extlink&oid=6522872

+ Details

Post-Employment Benefits

9 Months Ended

Sep. 30, 2013

Post-Employment Benefits

Post-Employment Benefits

Note 9

Post-Employment Benefits

Prior to separation, AbbVie employees participated in certain U.S. and international defined benefit pension and other post-employment (OPEB) plans sponsored by Abbott. These plans included participants of Abbott’s other businesses and were accounted for as multi-employer plans in AbbVie’s combined financial statements. As a result, no asset or liability was recorded by AbbVie in the historical balance sheets through December 31, 2012 to recognize the funded status of these plans. In connection with the separation of AbbVie from Abbott on January 1, 2013, these plans were separated. As a result, AbbVie assumed obligations previously provided by Abbott and a portion of certain plans owned by AbbVie at December 31, 2012 were transferred to Abbott.

The amounts shown in the table below reflect the amount of AbbVie’s assumption of the net obligations for pension and other post-employment benefits.

		Other
	Defined	post-employment
(in millions)	benefit plans	plans
Accumulated benefit obligation	$2,423	$192
Deferred losses	(1,434)	(2)

Projected benefit obligations	2,910	192
Fair value of assets	2,216	—
Net liability	$694	$192

The net liabilities assumed increased $72 million for defined benefit plans and decreased $78 million for OPEB plans during the third quarter of 2013 as a result of the finalization of the legal split of these plans.

Net Periodic Benefit Cost

The following is a summary of net periodic benefit cost relating to the company’s pension and other post-employment benefit (OPEB) plans.

	Three months ended		Nine months ended
	September 30,		September 30,
Defined benefit plans	2013	2012	2013	2012
Service cost	$39	$5	$133	$13
Interest cost	46	8	142	25
Expected return on plan assets	(63)	(7)	(195)	(17)
Amortization of actuarial losses and prior service costs	30	2	83	3
Net periodic pension benefit cost	$52	$8	$163	$24

	Three months ended		Nine months ended
	September 30,		September 30,
Other post-employment plans	2013	2012	2013	2012
Service cost	$5	$—	$17	$—
Interest cost	2	—	14	—
Expected return on plan assets	—	—	—	—
Amortization of actuarial losses and prior service costs	—	—	—	—
Net periodic pension benefit cost	$7	$—	$31	$—

In the first quarter of 2013, AbbVie made a voluntary contribution of $145 million to its main domestic defined benefit pension plan.

Stock-Based Compensation

9 Months Ended

Sep. 30, 2013

Stock-Based Compensation

Stock-Based Compensation

Note 10

Stock-Based Compensation

Stock-based compensation expense was $41 million and $30 million for the three months ended September 30, 2013 and 2012, respectively, and $175 million and $156 million for the nine months ended September 30, 2013 and 2012, respectively. Stock-based compensation expense for the three and nine months ended September 30, 2012 was allocated to AbbVie based on the portion of Abbott’s incentive stock program in which AbbVie employees participated.

Prior to separation, AbbVie employees participated in Abbott’s incentive stock program. Adopted after the separation, the AbbVie Incentive Stock Program provides for the assumption of certain awards granted under Abbott’s incentive stock program and authorizes the grant of several different forms of benefits, including nonqualified stock options, RSAs, and RSUs.

In connection with the separation, employee stock options, RSAs and RSUs were adjusted and converted into new equity awards using a formula designed to preserve the intrinsic value and fair value of the awards immediately prior to the separation. Upon the separation on January 1, 2013, holders of Abbott stock options, RSAs and RSUs generally received one AbbVie stock-based award for each Abbott stock-based award outstanding. Converted awards retained the vesting schedule and expiration date of the original awards.

Stock Options

The expense related to stock options granted during the nine months ended September 30, 2013 was primarily based on the assumptions shown in the table below. There were no significant stock options granted in the three months ended September 30, 2013.

Risk-free interest rate		1.1%
Average life of options (years)		6.0
Volatility		32.63%
Dividend yield		4.3%
Fair value per stock option		$6.87

The following table summarizes AbbVie stock option activity for both AbbVie and Abbott employees for the nine months ended September 30, 2013.

			Weighted-
		Weighted-	average
		average	remaining life (in	Aggregate
(options in thousands, aggregate intrinsic value in millions)	Options	exercise price	years)	intrinsic value
Outstanding at December 31, 2012	—	$—
Options converted on January 1, 2013	47,718	27.00
Granted	3,128	37.91
Exercised	(11,041)	27.47
Lapsed	(221)	27.71
Outstanding at September 30, 2013	39,584	$27.73	3.7	$677
Exercisable at September 30, 2013	36,007	$27.28	3.3	$632

The aggregate intrinsic value in the table above represents the difference between the exercise price and the company’s closing stock price on the last day of trading for the period ended September 30, 2013. The total intrinsic value of options exercised in the three and nine months ended September 30, 2013 was $41 million and $157 million, respectively.

As of September 30, 2013, $3 million of unrecognized compensation cost related to stock options is expected to be recognized as expense over approximately the next two years.

RSAs & RSUs

The following table summarizes AbbVie RSA and RSU balances for both AbbVie and Abbott employees for the nine months ended September 30, 2013.

		Weighted-average
(share units in thousands)	Share units	grant date fair value
Outstanding at December 31, 2012	—	$—
Awards converted on January 1, 2013	15,394	27.55
Granted	7,387	36.18
Vested	(7,483)	27.30
Lapsed	(423)	30.39
Outstanding at September 30, 2013	14,875	$31.89
Unvested shares at September 30, 2013	14,719	$31.90

The fair value of restricted stock awards and units is determined based on the quoted price of the company’s common stock on the date of the grant. The fair market value of restricted stock awards and units vested in the three and nine months ended September 30, 2013 was $5 million and $282 million, respectively. As of September 30, 2013, $198 million of unrecognized compensation cost related to RSAs and RSUs is expected to be recognized as expense over approximately the next two years.

Income Taxes	9 Months Ended
Income Taxes	Sep. 30, 2013
Income Taxes
Income Taxes	Note 11 Income Taxes In AbbVie’s historical financial statements prior to the separation, income tax expense and deferred tax balances were calculated on a separate tax return basis although AbbVie’s operations had historically been included in the tax returns filed by the respective Abbott entities of which the AbbVie business was a part. Subsequent to the separation, AbbVie files tax returns on its own behalf and its income tax expense and deferred income tax balances have been recorded in accordance with AbbVie’s stand-alone income tax positions. AbbVie and Abbott entered into a tax sharing agreement effective on the date of separation. For tax contingencies prior to the separation, Abbott will indemnify and hold AbbVie harmless if the tax positions are settled for amounts in excess of recorded liabilities, and AbbVie will not benefit if prior tax positions are resolved more favorably than recorded amounts. The effective income tax rate was 25.0 percent and 22.9 percent for the three and nine months ended September 30, 2013 and 1.2 percent and 7.0 percent for the three and nine months ended September 30, 2012, respectively. The effective tax rates in each period were less than the statutory federal income tax rate of 35 percent principally due to the benefit of lower statutory tax rates and tax exemptions in certain foreign jurisdictions. The increase in the effective tax rates for the three and nine months ended September 30, 2013 over the prior year periods was principally due to income tax expense relating to certain 2013 earnings outside the United States that are not deemed indefinitely reinvested, as well as the impact of $190 million of tax benefits recognized in the third quarter of 2012 as a result of the favorable resolution of various tax positions pertaining to a prior year. AbbVie will continue to evaluate whether to indefinitely reinvest certain future earnings in foreign jurisdictions as it analyzes its future global liquidity and financial structure.

Litigation	9 Months Ended
Litigation	Sep. 30, 2013
Litigation
Litigation	Note 12 Litigation AbbVie is involved in various claims, legal proceedings and investigations. The recorded accrual balance for litigation at September 30, 2013 was not significant. Within the next year, other legal proceedings may occur that may result in a change in the estimated loss accrued by AbbVie. While it is not feasible to predict the outcome of all other proceedings and exposures with certainty, management believes that their ultimate disposition should not have a material adverse effect on AbbVie’s consolidated financial position, cash flows, or results of operations. The U.S. Department of Justice, through the U.S. Attorney for the Western District of Virginia, and various state Attorneys General investigated AbbVie’s sales and marketing activities for Depakote. The government sought to determine whether any of these activities violated civil and/or criminal laws, including the Federal False Claims Act, the Food, Drug and Cosmetic Act, and the Anti-Kickback Statute in connection with Medicare and/or Medicaid reimbursement to third parties. The state Attorneys General offices sought to determine whether any of these activities violated various state laws, including state consumer fraud/protection statutes. AbbVie recorded charges of $1.5 billion in the third quarter of 2011 and $100 million in the first quarter of 2012 related to civil and criminal claims arising from this matter. In May 2012, AbbVie reached resolution of all Depakote-related federal claims, Medicaid-related claims with 49 states and the District of Columbia, and consumer protection claims with 45 states and the District of Columbia. In 2012, AbbVie paid approximately $1.6 billion for the settlement. The payments were material to AbbVie’s cash flows in 2012.

Segment Information

9 Months Ended

Sep. 30, 2013

Segment Information

Segment Information

Note 13

Segment Information

AbbVie operates in one business segment—pharmaceutical products. Substantially all of AbbVie’s U.S. sales are to three wholesalers. Outside the United States, products are sold primarily to health care providers or through distributors, depending on the market served. Worldwide net sales of key products were as follows.

	Three months ended		Nine months ended
	September 30,		September 30,
(in millions)	2013	2012	2013	2012
HUMIRA	$2,770	$2,326	$7,620	$6,585
AndroGel	248	279	746	787
Kaletra	237	267	734	763
Niaspan	201	232	619	634
Lupron	196	189	576	589
Synthroid	161	131	433	383
Sevoflurane	138	135	412	444
Creon	101	92	297	248
Zemplar	100	91	288	276
Synagis	98	96	513	506
Duodopa	46	37	129	108
TriCor/TRILIPIX	39	332	274	897
All other	323	301	1,038	954
Net sales	$4,658	$4,508	$13,679	$13,174

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 26
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 35
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599

+ Details

Supplemental Financial Information (Tables)

9 Months Ended

Sep. 30, 2013

Supplemental Financial Information

Schedule of inventories, net

	September 30,	December 31,
(in millions)	2013	2012
Finished goods	$478	$547
Work-in-process	439	286
Raw materials	255	258
Inventories, net	$1,172	$1,091

Schedule of property and equipment, net

	September 30,	December 31,
(in millions)	2013	2012
Property and equipment, gross	$6,790	$6,542
Less accumulated depreciation	(4,546)	(4,295)
Property and equipment, net	$2,244	$2,247

Schedule of interest expense (income), net

	Three months ended September 30,		Nine months ended September 30,
(in millions)	2013	2012	2013	2012
Interest expense	$75	$10	$225	$10
Interest income	(6)	(11)	(15)	(14)
Interest expense (income), net	$69	($1)	$210	($4)

Goodwill and Intangible Assets (Tables)

9 Months Ended

Sep. 30, 2013

Goodwill and Intangible Assets

Summary of changes in the carrying amount of the entity's goodwill

(in millions)
Balance at December 31, 2012		$6,130
Additions		25
Currency translation and other adjustments		44
Balance at September 30, 2013		$6,199

Schedule of intangible assets

	September 30, 2013			December 31, 2012
	Gross		Net	Gross		Net
	carrying	Accumulated	carrying	carrying	Accumulated	carrying
(in millions)	amount	amortization	amount	amount	amortization	amount
Definite-lived intangible assets
Developed product rights	$4,737	($3,416)	$1,321	$4,699	($3,031)	$1,668
License agreements	997	(771)	226	969	(734)	235
Total definite-lived intangible assets	5,734	(4,187)	1,547	5,668	(3,765)	1,903
Indefinite-lived research and development	446	—	446	420	—	420
Total intangible assets	$6,180	($4,187)	$1,993	$6,088	($3,765)	$2,323

Restructuring Plans (Tables)

9 Months Ended

Sep. 30, 2013

Restructuring Plan 2013 and Prior Years

Restructuring Plans

Summary of cash activity in the restructuring reserves

(in millions)
Accrued balance at December 31, 2012		$193
2013 restructuring charges		68
Payments and other adjustments		(83)
Accrued balance at September 30, 2013		$178

Financial Instruments and Fair Value Measures (Tables)

9 Months Ended

Sep. 30, 2013

Financial Instruments and Fair Value Measures

Schedule of amounts and balance sheet location of derivatives

The following table summarizes the amounts and location of AbbVie’s derivative instruments as of September 30, 2013.

	Derivatives in asset position		Derivatives in liability position
(in millions)	Fair value	Balance sheet caption	Fair value	Balance sheet caption
Interest rate swaps designated as fair value hedges	$—	n/a	$349	Long-term liabilities
Foreign currency forward exchange contracts —
Hedging instruments	—	Prepaid expenses and other	57	Accounts payable and accrued liabilities
Others not designated as hedges	25	Prepaid expenses and other	26	Accounts payable and accrued liabilities
Total	$25		$432

The following table summarizes the amounts and location of AbbVie’s derivative instruments as of December 31, 2012.

	Derivatives in asset position		Derivatives in liability position
(in millions)	Fair value	Balance sheet caption	Fair value	Balance sheet caption
Interest rate swaps designated as fair value hedges	$—	n/a	$81	Long-term liabilities
Foreign currency forward exchange contracts —
Hedging instruments	1	Prepaid expenses and other	10	Accounts payable and accrued liabilities
Others not designated as hedges	14	Prepaid expenses and other	15	Accounts payable and accrued liabilities
Total	$15		$106

Schedule of derivative activity and amounts and locations of income (expense) and gain (loss) reclassified into income

The amount of hedge ineffectiveness was not significant for the three months ended September 30, 2013 or 2012.

	(Loss) gain		Income (expense)
	recognized in other		and gain (loss)
	comprehensive		reclassified into
	(loss) income		income
(in millions)	2013	2012	2013	2012	Income statement caption
Foreign currency forward exchange contracts —
Designated as cash flow hedges	($62)	($1)	($2)	$7	Cost of products sold
Not designated as hedges	n/a	n/a	9	4	Net foreign exchange loss
Interest rate swaps designated as fair value hedges	n/a	n/a	47	n/a	Interest expense, net

The amount of hedge ineffectiveness was not significant for the nine months ended September 30, 2013 or 2012.

	(Loss) gain		Income (expense)
	recognized in other		and gain (loss)
	comprehensive		reclassified into
	(loss) income		income
(in millions)	2013	2012	2013	2012	Income statement caption
Foreign currency forward exchange contracts —
Designated as cash flow hedges	($53)	($3)	($4)	$16	Cost of products sold
Not designated as hedges	n/a	n/a	49	(17)	Net foreign exchange loss
Interest rate swaps designated as fair value hedges	n/a	n/a	(268)	n/a	Interest expense, net

Summary of the bases used to measure certain assets and liabilities that are carried at fair value on a recurring basis in the condensed consolidated balance sheets

		Basis of fair value measurement
		Quoted prices in
		active markets for	Significant other	Significant
	Balance at	identical	observable inputs	unobservable
(in millions)	September 30, 2013	assets (Level 1)	(Level 2)	inputs (Level 3)
Assets
Cash and equivalents	$8,975	$533	$8,442	$—
Certificates of deposit	621	—	621	—
Equity securities	9	9	—	—
Foreign currency contracts	25	—	25	—
Total assets	$9,630	$542	$9,088	$—
Liabilities
Interest rate hedges	$349	$—	$349	$—
Foreign currency contracts	83	—	83	—
Contingent consideration	160	—	—	160
Total liabilities	$592	$—	$432	$160

		Basis of fair value measurement
		Quoted prices in
		active markets for	Significant other	Significant
	Balance at	identical	observable inputs	unobservable
(in millions)	December 31, 2012	assets (Level 1)	(Level 2)	inputs (Level 3)
Assets
Cash and equivalents	$5,901	$675	$5,226	$—
Certificates of deposit	1,775	—	1,775	—
U.S. Treasury securities	300	300	—	—
Equity securities	12	12	—	—
Foreign currency contracts	15	—	15	—
Total assets	$8,003	$987	$7,016	$—
Liabilities
Interest rate hedges	$81	$—	$81	$—
Foreign currency contracts	25	—	25	—
Contingent consideration	251	—	—	251
Total liabilities	$357	$—	$106	$251

Schedule of reconciliation of the fair value measurements that use significant unobservable inputs (Level 3), which consist of contingent payments related to acquisitions and investments

(in millions)
Fair value as of December 31, 2012		$251
Payments		(131)
Additions		28
Other		—
Loss recognized in earnings		12
Fair value as of September 30, 2013		$160

Schedule of the carrying values and fair values of certain financial instruments

	Book values		Approximate fair values
	September 30,	December 31,	September 30,	December 31,
(in millions)	2013	2012	2013	2012
Assets
Investments	$114	$107	$125	$104
Liabilities
Short-term borrowings	411	1,020	411	1,020
Current maturities of long-term debt and lease obligations	23	22	23	22
Long-term debt	14,375	14,630	14,224	15,066

Schedule of fair value of financial instruments by fair value basis

		Basis of fair value measurement
		Quoted prices in active	Significant	Significant
	Fair value at	markets for identical	other observable	unobservable
(in millions)	September 30, 2013	assets (Level 1)	inputs (Level 2)	inputs (Level 3)
Assets
Investments	$125	$—	$32	$93
Total assets	$125	$—	$32	$93
Liabilities
Short-term borrowings	$411	$—	$411	$—
Current maturities of long-term debt and lease obligations	23	—	23	—
Long-term debt and lease obligations	14,224	—	14,224	—
Total liabilities	$14,658	$—	$14,658	$—

		Basis of fair value measurement
	Fair value at	Quoted prices in active	Significant	Significant
	December 31,	markets for identical	other observable	unobservable
(in millions)	2012	assets (Level 1)	inputs (Level 2)	inputs (Level 3)
Assets
Investments	$104	$—	$32	$72
Total assets	$104	$—	$32	$72
Liabilities
Short-term borrowings	$1,020	$—	$1,020	$—
Current maturities of long-term debt and lease obligations	22	—	22	—
Long-term debt and lease obligations	15,066	—	15,066	—
Total liabilities	$16,108	$—	$16,108	$—

Accumulated Other Comprehensive Loss (Tables)

9 Months Ended

Sep. 30, 2013

Accumulated Other Comprehensive Loss

Schedule of accumulated other comprehensive loss

	Foreign	Pension and	Unrealized
	currency	post-	gains (losses) on	Gains (losses)
	translation	employment	marketable	on hedging
(in millions) (brackets denote losses)	adjustments	benefits	equity securities	activities	Total
Balance as of December 31, 2012	$181	($511)	$1	($21)	($350)
Other comprehensive income before reclassifications	23	20	—	(53)	($10)
Amounts reclassified from accumulated other comprehensive income	—	57	—	4	$61
Net current-period other comprehensive income	23	77	—	(49)	$51
Separation-related adjustments	241	(934)	—	11	($682)
Balance as of September 30, 2013	$445	($1,368)	$1	($59)	($981)

Schedule of the significant amounts reclassified out of each component of accumulated other comprehensive loss

	Three months ended	Nine months ended
Type of reclassification (in millions)	September 30, 2013	September 30, 2013
Pension and post-employee benefits
Amortization of actuarial losses and other	$30	$83
Less tax expense	(8)	(26)
Total reclassification, net of tax	$22	$57

Post-Employment Benefits (Tables) - AbbVie sponsored plans

9 Months Ended

Sep. 30, 2013

Employee Benefit Plans

Schedule of assumption of the net obligations for pension and other post-employment benefits

		Other
	Defined	post-employment
(in millions)	benefit plans	plans
Accumulated benefit obligation	$2,423	$192
Deferred losses	(1,434)	(2)

Projected benefit obligations	2,910	192
Fair value of assets	2,216	—
Net liability	$694	$192

Summary of net periodic benefit cost relating to the company's pension and other post-employment benefit plans

	Three months ended		Nine months ended
	September 30,		September 30,
Defined benefit plans	2013	2012	2013	2012
Service cost	$39	$5	$133	$13
Interest cost	46	8	142	25
Expected return on plan assets	(63)	(7)	(195)	(17)
Amortization of actuarial losses and prior service costs	30	2	83	3
Net periodic pension benefit cost	$52	$8	$163	$24

	Three months ended		Nine months ended
	September 30,		September 30,
Other post-employment plans	2013	2012	2013	2012
Service cost	$5	$—	$17	$—
Interest cost	2	—	14	—
Expected return on plan assets	—	—	—	—
Amortization of actuarial losses and prior service costs	—	—	—	—
Net periodic pension benefit cost	$7	$—	$31	$—

Stock-Based Compensation (Tables)

9 Months Ended

Sep. 30, 2013

Stock-Based Compensation

Schedule of assumptions on which the expense related to stock options granted is primarily based

Risk-free interest rate		1.1%
Average life of options (years)		6.0
Volatility		32.63%
Dividend yield		4.3%
Fair value per stock option		$6.87

Summary of AbbVie stock option activity for both AbbVie and Abbott employees

			Weighted-
		Weighted-	average
		average	remaining life (in	Aggregate
(options in thousands, aggregate intrinsic value in millions)	Options	exercise price	years)	intrinsic value
Outstanding at December 31, 2012	—	$—
Options converted on January 1, 2013	47,718	27.00
Granted	3,128	37.91
Exercised	(11,041)	27.47
Lapsed	(221)	27.71
Outstanding at September 30, 2013	39,584	$27.73	3.7	$677
Exercisable at September 30, 2013	36,007	$27.28	3.3	$632

Summary of AbbVie RSA and RSU balances for both AbbVie and Abbott employees

		Weighted-average
(share units in thousands)	Share units	grant date fair value
Outstanding at December 31, 2012	—	$—
Awards converted on January 1, 2013	15,394	27.55
Granted	7,387	36.18
Vested	(7,483)	27.30
Lapsed	(423)	30.39
Outstanding at September 30, 2013	14,875	$31.89
Unvested shares at September 30, 2013	14,719	$31.90

Segment Information (Tables)

9 Months Ended

Sep. 30, 2013

Segment Information

Schedule of consolidated financial information by segment

	Three months ended		Nine months ended
	September 30,		September 30,
(in millions)	2013	2012	2013	2012
HUMIRA	$2,770	$2,326	$7,620	$6,585
AndroGel	248	279	746	787
Kaletra	237	267	734	763
Niaspan	201	232	619	634
Lupron	196	189	576	589
Synthroid	161	131	433	383
Sevoflurane	138	135	412	444
Creon	101	92	297	248
Zemplar	100	91	288	276
Synagis	98	96	513	506
Duodopa	46	37	129	108
TriCor/TRILIPIX	39	332	274	897
All other	323	301	1,038	954
Net sales	$4,658	$4,508	$13,679	$13,174

Background and Basis of Presentation (Details) $ in Millions		3 Months Ended		9 Months Ended
	Jan. 02, 2013	Sep. 30, 2013 USD ($)	Sep. 30, 2012 USD ($)	Sep. 30, 2013 USD ($) customer	Sep. 30, 2012 USD ($)	Dec. 31, 2012 USD ($)
Background and Basis of Presentation
Number of wholesalers \| customer				3
Common stock distribution ratio	1
Separation-related adjustments recorded in stockholders' equity				$ 1,233
Stockholders' equity		$ (3,577)		(3,577)		$ 350
Separation-related expenses		51		151
Reduction due to the subsequent correction of an error
Background and Basis of Presentation
Stockholders' equity		582		582
Reduction due to the subsequent correction of an error \| Other assets
Background and Basis of Presentation
Long-term deferred tax assets		582		$ 582
AbbVie common stock
Background and Basis of Presentation
Percentage of outstanding common stock distributed to Abbott Laboratories' shareholders	100.00%
Abbott \| Transition services agreement
Background and Basis of Presentation
Term by which the agreement can be extended				1 year
Abbott \| Transition services agreement \| Maximum
Background and Basis of Presentation
Term for which transition services may be provided				24 months
Abbott \| Separation agreement
Operations and assets (net of liabilities) on which legal transfer of did not occur with the separation of the entity
Net sales		192		$ 635
Inventories		84		84
Trade accounts receivable		214		214
Other assets		100		100
Accounts payable and other accrued liabilities		$ 232		$ 232
Expenses allocated			$ 197		$ 599

Supplemental Financial Information (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Inventories
Finished goods	$ 478		$ 478		$ 547
Work-in-process	439		439		286
Raw materials	255		255		258
Inventories, net	1,172		1,172		1,091
Property and Equipment, Net
Property and equipment, gross	6,790		6,790		6,542
Less accumulated depreciation	(4,546)		(4,546)		(4,295)
Property and equipment, net	2,244		2,244		$ 2,247
Depreciation expense	97	$ 93	289	$ 352
Interest Expense (Income), net
Interest expense	75	10	225	10
Interest income	(6)	(11)	(15)	(14)
Interest expense (income), net	$ 69	$ (1)	$ 210	$ (4)

Earnings Per Share (Details) - USD ($) shares in Millions, $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2013
Anti-dilutive securities excluded from the computation of earnings per common share
Earnings allocable to participating securities (in dollars)	$ 6	$ 17
RSAs & RSUs
Anti-dilutive securities excluded from the computation of earnings per common share
Anti-dilutive securities excluded from the computation of earnings per common share (in shares)	5	5
Stock-based compensation plans
Anti-dilutive securities excluded from the computation of earnings per common share
Anti-dilutive securities excluded from the computation of earnings per common share (in shares)	1	1

Acquisitions, Collaborations and Other Arrangements (Details) - USD ($) $ in Millions	1 Months Ended				3 Months Ended			9 Months Ended
	Sep. 30, 2013	May 31, 2013	May 31, 2012	Feb. 29, 2012	Sep. 30, 2013	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2013	Sep. 30, 2012
Acquisitions, Collaborations and Other Arrangements
Cash outflows related to acquisitions, collaborations and other arrangements								$ 358	$ 780
Collaborations and Other Arrangements
Acquired in-process research and development (IPR&D) charges					$ 220			290	$ 260
Ablynx NV
Collaborations and Other Arrangements
Acquired in-process research and development (IPR&D) charges	$ 175
Galapagos NV
Collaborations and Other Arrangements
Acquired in-process research and development (IPR&D) charges	45			$ 150
Payments for achievement of certain milestones under an agreement	1,300				1,300			1,300
Alvine
Collaborations and Other Arrangements
Payments for achievement of certain milestones under an agreement		$ 275
Initial upfront payment		$ 70
Action Pharma A/S
Collaborations and Other Arrangements
Acquired in-process research and development (IPR&D) charges			$ 110
Reata
Collaborations and Other Arrangements
Acquired in-process research and development (IPR&D) charges							$ 400
Payments to collaborators for joint development and commercialization of specified products						$ 400
Maximum \| Ablynx NV
Collaborations and Other Arrangements
Payments for achievement of certain milestones under an agreement	665				665			665
Maximum \| Galapagos NV
Collaborations and Other Arrangements
Payments for achievement of certain milestones under an agreement	$ 360				$ 360			$ 360

Goodwill and Intangible Assets (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Goodwill
Balance at the beginning of the period			$ 6,130
Additions			25
Currency translation and other adjustments			44
Balance at the end of the period	$ 6,199		6,199
Accumulated goodwill impairment losses	0		0
Definite-lived intangible assets
Gross carrying amount	5,734		5,734		$ 5,668
Accumulated amortization	(4,187)		(4,187)		(3,765)
Net carrying amount	1,547		1,547		1,903
Indefinite-lived research and development	446		446		420
Net carrying amount - Indefinite-lived research and development	446		446		420
Total intangible assets gross carrying amount	6,180		6,180		6,088
Accumulated amortization - Total intangible assets	(4,187)		(4,187)		(3,765)
Total intangible assets	1,993		1,993		2,323
Amortization of intangible assets	137	$ 134	408	$ 489
Impairment charges			$ 0	$ 0
Weighted average
Definite-lived intangible assets
Useful life			5 years
Developed product rights
Definite-lived intangible assets
Gross carrying amount	4,737		$ 4,737		4,699
Accumulated amortization	(3,416)		(3,416)		(3,031)
Net carrying amount	1,321		1,321		1,668
License agreements
Definite-lived intangible assets
Gross carrying amount	997		997		969
Accumulated amortization	(771)		(771)		(734)
Net carrying amount	$ 226		$ 226		$ 235

Restructuring Plans (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
Restructuring Plans (Details) - USD ($) $ in Millions	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Restructuring Plans
Restructuring charges	$ 11	$ 176	$ 75	$ 206
Restructuring reserve activity
Accrued balance beginning of the period			193
Cash costs included in restructuring charges	8		68
Payments and other adjustments			(83)
Accrued balance end of the period	$ 178		178
Reversal of a previously recorded restructuring reserve due to the company's revaluation of a decision to exit a manufacturing facility			$ 23
Employee severance and contractual obligations
Restructuring Plans
Restructuring charges		150
Accelerated depreciation, asset impairments and product transfer costs
Restructuring Plans
Restructuring charges		26		$ 56
Research and development \| Employee severance and contractual obligations
Restructuring Plans
Restructuring charges		142
Selling, general and administrative expense \| Employee severance and contractual obligations
Restructuring Plans
Restructuring charges		$ 8

Financial Instruments and Fair Value Measures (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
Derivative instruments, notional amount and fair value
Derivatives in asset position	$ 25	$ 15
Derivatives in liability position	432	106
Designated as hedging instrument \| Interest rate contracts \| Fair value hedges
Derivative instruments, notional amount and fair value
Notional amount of derivative instruments	8,000	8,000
Designated as hedging instrument \| Interest rate contracts \| Fair value hedges \| Long-term liabilities
Derivative instruments, notional amount and fair value
Derivatives in liability position	349	81
Designated as hedging instrument \| Foreign currency forward exchange contracts \| Prepaid expenses and other
Derivative instruments, notional amount and fair value
Derivatives in asset position		1
Designated as hedging instrument \| Foreign currency forward exchange contracts \| Accounts payable and accrued liabilities
Derivative instruments, notional amount and fair value
Derivatives in liability position	57	10
Designated as hedging instrument \| Foreign currency forward exchange contracts \| Cash flow hedges
Derivative instruments, notional amount and fair value
Notional amount of derivative instruments	$ 1,700	1,000
Approximate length of time over which accumulated gains and losses will be recognized in Cost of products sold	12 months
Not designated as hedging instrument \| Foreign currency forward exchange contracts
Derivative instruments, notional amount and fair value
Notional amount of derivative instruments	$ 4,200	4,300
Not designated as hedging instrument \| Foreign currency forward exchange contracts \| Prepaid expenses and other
Derivative instruments, notional amount and fair value
Derivatives in asset position	25	14
Not designated as hedging instrument \| Foreign currency forward exchange contracts \| Accounts payable and accrued liabilities
Derivative instruments, notional amount and fair value
Derivatives in liability position	$ 26	$ 15

Financial Instruments and Fair Value Measures (Details 2) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Interest rate contracts \| Fair value hedges \| Interest expense, net
Gain (loss) on derivatives
Income (expense) and gain (loss) reclassified into	$ 47		$ (268)
Gain (loss) on underlying hedged item	(47)		268
Foreign currency forward exchange contracts \| Not designated as hedging instrument \| Net foreign exchange loss
Gain (loss) on derivatives
Income (expense) and gain (loss) reclassified into	9	$ 4	49	$ (17)
Foreign currency forward exchange contracts \| Cash flow hedges \| Cost of products sold
Gain (loss) on derivatives
(Loss) gain recognized in other comprehensive (loss) income	(62)	(1)	(53)	(3)
Income (expense) and gain (loss) reclassified into	$ (2)	$ 7	$ (4)	$ 16

Financial Instruments and Fair Value Measures (Details 3) - USD ($) $ in Millions	Sep. 30, 2013	Dec. 31, 2012
Liabilities
Gross unrealized holding gains on available-for-sale equity securities	$ 2	$ 1
Fair value
Assets
Short term investments	125	104
Total assets	125	104
Liabilities
Total liabilities	14,658	16,108
Significant other observable inputs (Level 2)
Assets
Short term investments	32	32
Total assets	32	32
Liabilities
Total liabilities	14,658	16,108
Significant unobservable inputs (Level 3)
Assets
Short term investments	93	72
Total assets	93	72
Recurring \| Fair value
Assets
Cash and equivalents	8,975	5,901
Equity securities	9	12
Foreign currency contracts	25	15
Total assets	9,630	8,003
Liabilities
Interest rate hedges	349	81
Foreign currency hedges	83	25
Contingent consideration	160	251
Total liabilities	592	357
Recurring \| Fair value \| Certificates of deposit
Assets
Short term investments	621	1,775
Recurring \| Fair value \| U.S. Treasury securities
Assets
Short term investments		300
Recurring \| Quoted prices in active markets for identical assets (Level 1)
Assets
Cash and equivalents	533	675
Equity securities	9	12
Total assets	542	987
Recurring \| Quoted prices in active markets for identical assets (Level 1) \| U.S. Treasury securities
Assets
Short term investments		300
Recurring \| Significant other observable inputs (Level 2)
Assets
Cash and equivalents	8,442	5,226
Foreign currency contracts	25	15
Total assets	9,088	7,016
Liabilities
Interest rate hedges	349	81
Foreign currency hedges	83	25
Total liabilities	432	106
Recurring \| Significant other observable inputs (Level 2) \| Certificates of deposit
Assets
Short term investments	621	1,775
Recurring \| Significant unobservable inputs (Level 3)
Liabilities
Contingent consideration	160	251
Total liabilities	$ 160	$ 251

Financial Instruments and Fair Value Measures (Details 4) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Mar. 31, 2013	Sep. 30, 2013
Reconciliation of the fair value measurements that use significant unobservable inputs (Level 3)
Fair value at the beginning of the period	$ 251	$ 251
Payments		(131)
Additions		28
Loss recognized in earnings		12
Fair value at the end of the period		160
Transfers of assets or liabilities between the fair value measurement levels
Transfer of assets from level 1 to level 2		0
Transfer of assets from level 2 to level 1		0
Transfer of liabilities from level 1 to level 2		0
Transfer of liabilities from level 2 to level 1		$ 0
Contingent payments related to acquisitions \| Solvay SA Pharmaceuticals
Reconciliation of the fair value measurements that use significant unobservable inputs (Level 3)
Payments	$ (131)

Financial Instruments and Fair Value Measures (Details 5) - USD ($) $ in Millions	Sep. 30, 2013	Dec. 31, 2012
Book values
Assets
Investments	$ 114	$ 107
Liabilities
Short-term borrowings	411	1,020
Current maturities of long-term debt and lease obligations	23	22
Long-term debt and lease obligations	14,375	14,630
Approximate fair values
Assets
Investments	125	104
Liabilities
Short-term borrowings	411	1,020
Current maturities of long-term debt and lease obligations	23	22
Long-term debt and lease obligations	$ 14,224	$ 15,066

Financial Instruments and Fair Value Measures (Details 6) - USD ($) $ in Millions	Sep. 30, 2013	Dec. 31, 2012
Fair value
Assets
Investments	$ 125	$ 104
Total assets	125	104
Liabilities
Short-term borrowings	411	1,020
Current maturities of long-term debt and lease obligations	23	22
Long-term debt and lease obligations	14,224	15,066
Total liabilities	14,658	16,108
Significant other observable inputs (Level 2)
Assets
Investments	32	32
Total assets	32	32
Liabilities
Short-term borrowings	411	1,020
Current maturities of long-term debt and lease obligations	23	22
Long-term debt and lease obligations	14,224	15,066
Total liabilities	14,658	16,108
Significant unobservable inputs (Level 3)
Assets
Investments	93	72
Total assets	$ 93	$ 72

Financial Instruments and Fair Value Measures (Details 7) $ in Millions	9 Months Ended	12 Months Ended
	Sep. 30, 2013 USD ($) customer	Dec. 31, 2012 USD ($)
Concentration of Risk
Number of principal customers	3
Governmental accounts in Greece, Portugal, Italy and Spain
Concentration of Risk
Net governmental receivables outstanding \| $	$ 804	$ 725
Net accounts receivables
Concentration of Risk
Number of principal customers	3
Net accounts receivables \| U.S. wholesalers
Concentration of Risk
Concentrations risk (as a percent)	39.00%	48.00%

Financial Instruments and Fair Value Measures (Details 8) - USD ($) $ in Millions	Sep. 30, 2013	Dec. 31, 2012
Short-Term Borrowings
Short-term borrowings	$ 411	$ 1,020
Borrowings outstanding under the company's credit facility	0
Commercial paper
Short-Term Borrowings
Short-term borrowings	$ 400
Weighted-average interest rate (as a percent)	0.30%

Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Changes in accumulated other comprehensive Income
Beginning balance			$ (350)
Other comprehensive income before reclassifications			(10)
Amounts reclassified from accumulated other comprehensive income			61
Other comprehensive income (loss)	$ 188	$ 281	51	$ (19)
Separation-related adjustments			(1,233)
Ending balance	(981)		(981)
Foreign currency translation adjustments
Changes in accumulated other comprehensive Income
Beginning balance			181
Other comprehensive income before reclassifications			23
Other comprehensive income (loss)			23
Separation-related adjustments			241
Ending balance	445		445
Pension and post-employment benefits
Changes in accumulated other comprehensive Income
Beginning balance			(511)
Other comprehensive income before reclassifications			20
Amounts reclassified from accumulated other comprehensive income			57
Other comprehensive income (loss)			77
Separation-related adjustments			(934)
Ending balance	(1,368)		(1,368)
Unrealized gains (losses) on marketable equity securities
Changes in accumulated other comprehensive Income
Beginning balance			1
Ending balance	1		1
Gains (losses) on hedging activities
Changes in accumulated other comprehensive Income
Beginning balance			(21)
Other comprehensive income before reclassifications			(53)
Amounts reclassified from accumulated other comprehensive income			4
Other comprehensive income (loss)			(49)
Separation-related adjustments			11
Ending balance	$ (59)		$ (59)

Accumulated Other Comprehensive Loss (Details 2) - Pension and post-employment benefits - Amount reclassified from accumulated other comprehensive loss - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2013
Significant amounts reclassified out of each component of AOCI
Amortization of actuarial losses and other	$ 30	$ 83
Less tax expense	(8)	(26)
Net earnings	$ 22	$ 57

Post-Employment Benefits (Details) - AbbVie Sponsored Plans - USD ($) $ in Millions	3 Months Ended			9 Months Ended
	Sep. 30, 2013	Mar. 31, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Post-Employment Benefits
Defined benefit pension and other post-employment plans assets recognized						$ 0
Defined benefit pension and other post-employment plans liabilities recognized						$ 0
Net Periodic Benefit Cost
Contribution by employer		$ 145
Defined benefit plans
Assumption of obligations for pension and other post-employment benefits
Accumulated benefit obligations	$ 2,423			$ 2,423
Deferred losses	(1,434)			(1,434)
Projected benefit obligations	2,910			2,910
Fair value of assets	2,216			2,216
Net liability	694			694
Increase (decrease) in net liabilities assumed	72
Net Periodic Benefit Cost
Service cost	39		$ 5	133	$ 13
Interest cost	46		8	142	25
Expected return on plan assets	(63)		(7)	(195)	(17)
Amortization of actuarial losses and prior service costs	30		2	83	3
Net periodic pension benefit cost	52		$ 8	163	$ 24
Other post-employment plans
Assumption of obligations for pension and other post-employment benefits
Accumulated benefit obligations	192			192
Deferred losses	(2)			(2)
Projected benefit obligations	192			192
Net liability	192			192
Increase (decrease) in net liabilities assumed	(78)
Net Periodic Benefit Cost
Service cost	5			17
Interest cost	2			14
Net periodic pension benefit cost	$ 7			$ 31

Stock-Based Compensation (Details) $ / shares in Units, shares in Thousands, $ in Millions		3 Months Ended		9 Months Ended
	Jan. 02, 2013 item $ / shares shares	Sep. 30, 2013 USD ($) $ / shares shares	Sep. 30, 2012 USD ($)	Sep. 30, 2013 USD ($) $ / shares shares	Sep. 30, 2012 USD ($)
Stock-Based Compensation
Stock compensation expense recognized \| $		$ 41	$ 30	$ 175	$ 156
Additional information
Aggregate intrinsic value of options exercised \| $		$ 41		$ 157
Abbott
Stock-Based Compensation
Number of awards received in connection with the separation \| item	1
Stock Options
Assumptions on which the expense related to stock options granted is based
Risk-free interest rate (as a percent)				1.10%
Average life of options				6 years
Volatility (as a percent)				32.63%
Dividend yield (as a percent)				4.30%
Fair value per stock option (in dollars per share)				$ 6.87
Options
Options converted (in shares) \| shares	47,718
Granted (in shares) \| shares				3,128
Exercised (in shares) \| shares				(11,041)
Lapsed (in shares) \| shares				(221)
Outstanding at the end of the period (in shares) \| shares		39,584		39,584
Exercisable at the end of the period (in shares) \| shares		36,007		36,007
Weighted average exercise price
Options converted (in dollars per share)	$ 27.00
Granted (in dollars per share)				$ 37.91
Exercised (in dollars per share)				27.47
Lapsed (in dollars per share)				27.71
Outstanding at the end of the period (in dollars per share)		$ 27.73		27.73
Exercisable at the end of the period (in dollars per share)		$ 27.28		$ 27.28
Weighted average remaining life (in years)
Outstanding at the end of the period				3 years 8 months 12 days
Exercisable at end of the period				3 years 3 months 18 days
Aggregate intrinsic value
Outstanding at the end of the period \| $		$ 677		$ 677
Exercisable at the end of the period \| $		632		632
Additional information
Unrecognized compensation cost \| $		$ 3		$ 3
Period for recognition of unrecognized compensation cost				2 years
RSAs & RSUs
Additional information
Period for recognition of unrecognized compensation cost				2 years
Share units
Awards converted (in shares) \| shares				15,394
Granted (in shares) \| shares				7,387
Vested (in shares) \| shares				(7,483)
Lapsed (in shares) \| shares				(423)
Outstanding at the end of the period (in shares) \| shares		14,875		14,875
Unvested shares at the end of the period (in shares) \| shares		14,719		14,719
Weighted average grant date fair value
Awards converted (in dollars per share)				$ 27.55
Granted (in dollars per share)				36.18
Vested (in dollars per share)				27.30
Lapsed (in dollars per share)				30.39
ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageGrantDateFairValue				31.89
Unvested shares at the end of the period (in dollars per share)		$ 31.90		$ 31.90
Additional information
Fair market value of awards vested \| $		$ 5		$ 282
Unrecognized compensation cost \| $		$ 198		$ 198

Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
Income Taxes (Details) - USD ($) $ in Millions	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Income Taxes
Effective income tax rate (as a percent)	25.00%	1.20%	22.90%	7.00%
Statutory federal income tax rate (as a percent)			35.00%	35.00%
Recognition of tax benefits as a result of the favorable resolution of various tax positions pertaining to a prior year		$ 190

Litigation (Details) - Depakote $ in Millions	1 Months Ended	3 Months Ended		12 Months Ended
Litigation (Details) - Depakote $ in Millions	May 31, 2012 usstates	Mar. 31, 2012 USD ($)	Sep. 30, 2011 USD ($)	Dec. 31, 2012 USD ($)
Litigation
Charges recorded related to Depakote during the period \| $		$ 100	$ 1,500
Number of states with whom Medicaid-related claims were resolved \| usstates	49
Number of states with whom consumer protection claims were resolved \| usstates	45
Settlement amount paid \| $				$ 1,600

Segment Information (Details) $ in Millions	3 Months Ended		9 Months Ended
Segment Information (Details) $ in Millions	Sep. 30, 2013 USD ($)	Sep. 30, 2012 USD ($)	Sep. 30, 2013 USD ($) segment customer	Sep. 30, 2012 USD ($)
Segment Information
Number of Operating Segments \| segment			1
Number of principal customers \| customer			3
Segment and Geographic Area Information
Net sales	$ 4,658	$ 4,508	$ 13,679	$ 13,174
HUMIRA
Segment and Geographic Area Information
Net sales	2,770	2,326	7,620	6,585
AndroGel
Segment and Geographic Area Information
Net sales	248	279	746	787
Kaletra
Segment and Geographic Area Information
Net sales	237	267	734	763
Niaspan
Segment and Geographic Area Information
Net sales	201	232	619	634
Lupron
Segment and Geographic Area Information
Net sales	196	189	576	589
Synthroid
Segment and Geographic Area Information
Net sales	161	131	433	383
Sevoflurane
Segment and Geographic Area Information
Net sales	138	135	412	444
Creon
Segment and Geographic Area Information
Net sales	101	92	297	248
Zemplar
Segment and Geographic Area Information
Net sales	100	91	288	276
Synagis
Segment and Geographic Area Information
Net sales	98	96	513	506
Duodopa
Segment and Geographic Area Information
Net sales	46	37	129	108
TriCor/TRILIPIX
Segment and Geographic Area Information
Net sales	39	332	274	897
All other
Segment and Geographic Area Information
Net sales	$ 323	$ 301	$ 1,038	$ 954