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## Note 10. RECEIVABLES 

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Non-U.S. receivables sold on a nonrecourse basis were $1.2 billion in 2020, $797 million in 2019 and $756 million in 2018. In the aggregate, receivables from three pharmaceutical wholesalers in the U.S. represented approximately 56% and 50% of total trade receivables at December 31, 2020 and 2019, respectively. 

Changes to the allowances for expected credit loss, charge-backs and cash discounts were as follows: 

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(a) Includes provision for expected credit loss of $12 million in 2020, $12 million in 2019 and $4 million in 2018. 

Certain prior year amounts previously included in provision are presented in utilization. 

## Note 11. INVENTORIES 

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Total inventories include fair value adjustments resulting from the Celgene acquisition of approximately $774 million and $3.5 billion at December 31, 2020 and 2019, respectively, which will be recognized in future periods. Other non-current assets include inventory expected to remain on hand beyond one year in both periods. 

