Dow (DOW) 10-Q 25 Oct 19 2019 Q3 Quarterly report Financial data

Cover Page

Cover Page	9 Months Ended
	Sep. 30, 2019shares
Entity Information [Line Items]
Document Type	10-Q
Document Period End Date	Sep. 30, 2019
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	001-38646
Entity Registrant Name	Dow Inc.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	30-1128146
Entity Address, Address Line One	2211 H.H. Dow Way
Entity Address, City or Town	Midland
Entity Address, State or Province	MI
Entity Address, Postal Zip Code	48674
City Area Code	989
Local Phone Number	636-1000
Title of 12(b) Security	Common Stock, par value $0.01 per share
Trading Symbol	DOW
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding	741,495,905
Entity Central Index Key	0001751788
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3
Amendment Flag	false
The Dow Chemical Company [Domain]
Entity Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	001-03433
Entity Registrant Name	The Dow Chemical Company
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	38-1285128
Entity Address, Address Line One	2211 H.H. Dow Way
Entity Address, City or Town	Midland
Entity Address, State or Province	MI
Entity Address, Postal Zip Code	48674
City Area Code	989
Local Phone Number	636-1000
Title of 12(b) Security	4.625% Notes due October 1, 2044
Trading Symbol	DOW/44
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding	100
Entity Central Index Key	0000029915
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3
Amendment Flag	false

Dow Consolidated Statements of

Dow Consolidated Statements of Income Statement - USD ($) shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Income Statement [Abstract]
Net sales	$ 10,764	$ 12,634	$ 32,747	$ 37,660
Cost of sales	9,377	10,456	27,939	30,976
Research and development expenses	194	193	592	622
Selling, general and administrative expenses	388	409	1,258	1,376
Amortization of intangibles	100	117	320	353
Restructuring and asset related charges - net	147	48	368	175
Integration and separation costs	164	313	964	799
Equity in earnings (losses) of nonconsolidated affiliates	(44)	135	(73)	529
Sundry income (expense) - net	301	(3)	369	37
Interest income	19	22	58	60
Interest expense and amortization of debt discount	233	258	711	781
Income from continuing operations before income taxes	437	994	949	3,204
Provision for income taxes on continuing operations	90	280	356	755
Income from continuing operations, net of tax	347	714	593	2,449
Income from discontinued operations, net of tax	0	335	445	1,403
Net income	347	1,049	1,038	3,852
Net income attributable to noncontrolling interests	14	36	74	102
Net income available for Dow Inc. common stockholders	$ 333	$ 1,013	$ 964	$ 3,750
Earnings per common share from continuing operations - basic	$ 0.45	$ 0.91	$ 0.71	$ 3.17
Earnings per common share from discontinued operations - basic	0	0.45	0.58	1.85
Earnings per common share - basic	0.45	1.36	1.29	5.02
Earnings per common share from continuing operations - diluted	0.45	0.91	0.71	3.17
Earnings per common share from discontinued operations - diluted	0	0.45	0.58	1.85
Earnings per common share - diluted	$ 0.45	$ 1.36	$ 1.29	$ 5.02
Weighted-average common shares outstanding - basic	739.8	747.2	743.3	747.2
Weighted-average common shares outstanding - diluted	743	747.2	746.1	747.2
Depreciation	$ 540	$ 549	$ 1,621	$ 1,643
Capital expenditures	$ 472	$ 577	$ 1,384	$ 1,445

Dow Consolidated Statements o_2

Dow Consolidated Statements of Comprehensive Income Statement - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Statement of Comprehensive Income [Abstract]
Net income	$ 347	$ 1,049	$ 1,038	$ 3,852
Other comprehensive income (loss), net of tax
Unrealized gains (losses) on investments	11	8	111	(31)
Cumulative translation adjustments	(216)	(98)	(180)	(192)
Pension and other postretirement benefit plans	108	123	355	373
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Net of Tax	(134)	208	(413)	332
Other Comprehensive Income (Loss), Net of Tax	(231)	241	(127)	482
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest	116	1,290	911	4,334
Comprehensive income (loss) attributable to noncontrolling interests, net of tax	7	31	79	58
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	$ 109	$ 1,259	$ 832	$ 4,276

Dow Consolidated Balance Sheets

Dow Consolidated Balance Sheets Statement - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Cash and cash equivalents (variable interest entities restricted - 2019: $0; 2018: $71)	$ 2,823	$ 2,724
Marketable securities	11	100
Accounts and notes receivable:
Trade (net of allowance for doubtful receivables - 2019: $49; 2018: $42)	5,125	5,646
Other	3,683	3,389
Inventories	6,416	6,899
Other current assets	891	712
Assets of discontinued operations - current	0	19,900
Total current assets	18,949	39,370
Investments
Investment in nonconsolidated affiliates	3,007	3,320
Other investments (investments carried at fair value - 2019: $0; 2018: $1,699)	2,737	2,646
Noncurrent receivables	881	360
Total investments	6,625	6,326
Property
Property	54,890	53,984
Less accumulated depreciation	33,887	32,566
Net property (variable interest entities restricted - 2019: $0; 2018: $683)	21,003	21,418
Other Assets
Goodwill	9,785	9,846
Other intangible assets (net of accumulated amortization - 2019: $0; 2018: $3,379)	3,859	4,225
Operating lease right-of-use assets	2,130	0
Deferred income tax assets	1,765	1,779
Deferred charges and other assets	821	735
Total other assets	18,360	16,585
Total Assets	64,937	83,699
Current Liabilities
Notes payable	517	298
Long-term debt due within one year	378	338
Accounts payable:
Trade	3,855	4,456
Other	2,025	2,479
Operating lease liabilities - current	418	0
Income taxes payable	490	557
Accrued and other current liabilities	3,518	2,931
Liabilities of discontinued operations - current	0	4,488
Total current liabilities	11,201	15,547
Long-Term Debt (variable interest entities nonrecourse - 2019: $0; 2018: $75)	17,213	19,253
Other Noncurrent Liabilities
Deferred income tax liabilities	380	501
Pension and other postretirement benefits - noncurrent	8,447	8,926
Asbestos-related liabilities - noncurrent	1,087	1,142
Operating lease liabilities - noncurrent	1,735	0
Other noncurrent obligations	6,888	4,709
Total other noncurrent liabilities	18,537	15,278
Stockholder's Equity
Common stock (authorized 5,000,000,000 shares of $0.01 par value each; issued 2019: 749,025,762 shares; 2018: 100 shares)	7	0
Additional paid-in capital	7,239	7,042
Retained earnings	19,873	35,460
Accumulated other comprehensive loss	(9,219)	(9,885)
Unearned ESOP shares	(95)	(134)
Treasury stock at cost (2019: 0 shares; 2018: zero shares)	(406)	0
Dow Inc.’s stockholders’ equity	17,399	32,483
Noncontrolling interests	587	1,138
Total equity	17,986	33,621
Total Liabilities and Equity	$ 64,937	$ 83,699

Dow Consolidated Balance Shee_2

Dow Consolidated Balance Sheets Parentheticals - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Trade (allowance for doubtful receivables)	$ 49	$ 42
Other investments (investments carried at fair value	1,709	1,699
Other intangible assets (accumulated amortization)	$ 3,748	$ 3,379
Common stock, authorized (in shares)	5,000,000,000	100
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock issued (in shares)	749,457,637	100
Treasury stock (in shares)	7,961,732	0
Variable Interest Entity, Primary Beneficiary [Member] | Cash and cash equivalents
Cash and cash equivalents (variable interest entities restricted)	$ 36	$ 71
Variable Interest Entity, Primary Beneficiary [Member] | Property, Plant and Equipment [Member]
Net property (variable interest entities restricted	621	683
Variable Interest Entity, Primary Beneficiary [Member] | Long-term debt
Variable interest entities nonrecourse	$ 44	$ 75

Dow Consolidated Statements o_3

Dow Consolidated Statements of Cash Flows Statement - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Statement of Cash Flows [Abstract]
Net income	$ 1,038	$ 3,852
Income from discontinued operations, net of tax	445	1,403
Income from continuing operations, net of tax	593	2,449
Depreciation and amortization	2,225	2,183
Provision (credit) for deferred income tax	(146)	5
Earnings of nonconsolidated affiliates less than dividends received	927	81
Net periodic pension benefit cost	101	252
Pension contributions	(206)	(1,533)
Net gain on sales of assets, businesses and investments	(48)	(24)
Adjustment to gain on step acquisition of nonconsolidated affiliate	0	20
Restructuring and asset related charges - net	368	175
Other net loss	143	327
Accounts and notes receivable	994	(1,422)
Inventories	483	(1,120)
Accounts payable	(926)	1,453
Other assets and liabilities, net	(715)	(1,139)
Cash provided by operating activities - continuing operations	3,793	1,707
Cash provided by operating activities - discontinued operations	187	817
Cash provided by operating activities	3,980	2,524
Capital expenditures	(1,384)	(1,445)
Investment in gas field developments	(71)	(82)
Purchases of previously leased assets	(9)	0
Proceeds from sales of property and businesses, net of cash divested	47	15
Acquisitions of property and businesses, net of cash acquired	0	20
Investments in and loans to nonconsolidated affiliates	(333)	(11)
Distributions and loan repayments from nonconsolidated affiliates	0	55
Purchases of investments	(784)	(1,301)
Proceeds from sales and maturities of investments	973	1,025
Proceeds from interests in trade accounts receivable conduits	0	657
Cash used for investing activities - continuing operations	(1,561)	(1,107)
Cash used for investing activities - discontinued operations	(34)	(203)
Cash used for investing activities	(1,595)	(1,310)
Changes in short-term notes payable	149	425
Proceeds from issuance of long-term debt	2,146	0
Payments on long-term debt	(4,271)	(859)
Purchases of treasury stock	(406)	0
Proceeds from issuance of parent company stock	39	106
Transaction financing, debt issuance and other costs	(61)	0
Employee taxes paid for share-based payment arrangements	(54)	(76)
Distributions to noncontrolling interests	(16)	(41)
Purchases of noncontrolling interests	(131)	0
Dividends paid to stockholders	(1,033)	0
Dividends paid to DowDuPont Inc.	(535)	(3,158)
Settlements and transfers related to separation from DowDuPont Inc.	1,935	(276)
Other financing activities, net	0	2
Cash used for financing activities - continuing operations	(2,238)	(3,877)
Cash used for financing activities - discontinued operations	(18)	(44)
Cash used for financing activities	(2,256)	(3,921)
Effect of exchange rate changes on cash, cash equivalents and restricted cash	(54)	(59)
Decrease in cash, cash equivalents and restricted cash	75	(2,766)
Cash, cash equivalents and restricted cash at beginning of period	2,764	6,208
Cash, cash equivalents and restricted cash at end of period	2,839	3,442
Less: Restricted cash and cash equivalents, included in Other current assets	16	31
Cash and cash equivalents at end of period	$ 2,823	$ 3,411

Dow Consolidated Statements o_4

Dow Consolidated Statements of Equity Statement - USD ($) $ in Millions	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Unearned ESOP Shares [Member]	Treasury Stock [Member]
Total equity		$ 0	$ 6,553	$ 33,742	$ (8,591)	$ (189)	$ 0
Common Stock, Shares, Issued		0
Stock Issued During Period, Value, New Issues and Treasury Stock Reissued			0
Stock Issued During Period, Value, Parent Company Stock			106
APIC, Share-based Payment Arrangement, Increase for Cost Recognition			294			50
Stockholders' Equity, Other			0	(13)
Net Income (Loss) Available to Common Stockholders, Basic				3,750
Dividends, Common Stock				0
SEC Schedule, 12-04, Cash Dividends Paid to Registrant, Subsidiaries and Equity Method Investees				(3,158)
Settlements and transfers related to separation from DowDuPont Inc.	$ 276			(204)	0
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification				989	(1,037)
Other Comprehensive Income (Loss), Net of Tax	$ 482				482
Treasury Stock, Value, Acquired, Cost Method							0
ESOP shares acquired						0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common Stock, Dividends, Per Share, Declared	$ 0
Total equity		0	6,861	35,192	(9,387)	(145)	0
Common Stock, Shares, Issued		0
Stock Issued During Period, Value, New Issues and Treasury Stock Reissued			0
Stock Issued During Period, Value, Parent Company Stock			21
APIC, Share-based Payment Arrangement, Increase for Cost Recognition			71			6
Stockholders' Equity, Other			0	1
Net Income (Loss) Available to Common Stockholders, Basic				1,013
Dividends, Common Stock				0
SEC Schedule, 12-04, Cash Dividends Paid to Registrant, Subsidiaries and Equity Method Investees				(1,048)
Settlements and transfers related to separation from DowDuPont Inc.				(52)	0
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification				0	0
Other Comprehensive Income (Loss), Net of Tax	$ 241				241
Treasury Stock, Value, Acquired, Cost Method							0
ESOP shares acquired						0
Common Stock, Dividends, Per Share, Declared	$ 0
Dow Inc.’s stockholders’ equity	$ 32,774
Noncontrolling interests	1,181
Total equity	33,955	0	6,953	35,106	(9,146)	(139)	0
Dow Inc.’s stockholders’ equity	32,483
Noncontrolling interests	1,138
Total equity	33,621	0	7,042	35,460	(9,885)	(134)	0
Common Stock, Shares, Issued		7
Stock Issued During Period, Value, New Issues and Treasury Stock Reissued			4
Stock Issued During Period, Value, Parent Company Stock			28
APIC, Share-based Payment Arrangement, Increase for Cost Recognition			202			41
Stockholders' Equity, Other			(37)	(11)
Net Income (Loss) Available to Common Stockholders, Basic				964
Dividends, Common Stock				(1,033)
SEC Schedule, 12-04, Cash Dividends Paid to Registrant, Subsidiaries and Equity Method Investees				(535)
Settlements and transfers related to separation from DowDuPont Inc.	(1,935)			(14,861)	(793)
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification				(111)	0
Other Comprehensive Income (Loss), Net of Tax	$ (127)				(127)
Treasury Stock, Value, Acquired, Cost Method							(406)
ESOP shares acquired						(2)
Common Stock, Dividends, Per Share, Declared	$ 1.40
Total equity		7	7,186	20,110	(8,988)	(99)	(305)
Common Stock, Shares, Issued		0
Stock Issued During Period, Value, New Issues and Treasury Stock Reissued			5
Stock Issued During Period, Value, Parent Company Stock			0
APIC, Share-based Payment Arrangement, Increase for Cost Recognition			55			6
Stockholders' Equity, Other			(7)	(4)
Net Income (Loss) Available to Common Stockholders, Basic				333
Dividends, Common Stock				(516)
SEC Schedule, 12-04, Cash Dividends Paid to Registrant, Subsidiaries and Equity Method Investees				0
Settlements and transfers related to separation from DowDuPont Inc.				(50)	0
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification				0	0
Other Comprehensive Income (Loss), Net of Tax	$ (231)				(231)
Treasury Stock, Value, Acquired, Cost Method							(101)
ESOP shares acquired						(2)
Common Stock, Dividends, Per Share, Declared	$ 0.70
Dow Inc.’s stockholders’ equity	$ 17,399
Noncontrolling interests	587
Total equity	$ 17,986	$ 7	$ 7,239	$ 19,873	$ (9,219)	$ (95)	$ (406)

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Net sales	$ 10,764	$ 12,634	$ 32,747	$ 37,660
Cost of sales	9,377	10,456	27,939	30,976
Research and development expenses	194	193	592	622
Selling, general and administrative expenses	388	409	1,258	1,376
Amortization of intangibles	100	117	320	353
Restructuring and asset related charges - net	147	48	368	175
Integration and separation costs	164	313	964	799
Equity in earnings (losses) of nonconsolidated affiliates	(44)	135	(73)	529
Sundry income (expense) - net	301	(3)	369	37
Interest income	19	22	58	60
Interest expense and amortization of debt discount	233	258	711	781
Income from continuing operations before income taxes	437	994	949	3,204
Provision for income taxes on continuing operations	90	280	356	755
Income from continuing operations, net of tax	347	714	593	2,449
Income from discontinued operations, net of tax	0	335	445	1,403
Net income	347	1,049	1,038	3,852
Net income attributable to noncontrolling interests	14	36	74	102
Net income available for The Dow Chemical Company common stockholder	333	1,013	964	3,750
Depreciation	540	549	1,621	1,643
Capital expenditures	472	577	1,384	1,445
The Dow Chemical Company [Domain]
Net sales	10,764	12,634	32,747	37,660
Cost of sales	9,377	10,456	27,938	30,976
Research and development expenses	194	193	592	622
Selling, general and administrative expenses	389	409	1,255	1,376
Amortization of intangibles	100	117	320	353
Restructuring and asset related charges - net	147	48	368	175
Integration and separation costs	164	313	940	799
Equity in earnings (losses) of nonconsolidated affiliates	(44)	135	(73)	529
Sundry income (expense) - net	284	(3)	462	37
Interest income	19	22	58	60
Interest expense and amortization of debt discount	238	258	728	781
Income from continuing operations before income taxes	414	994	1,053	3,204
Provision for income taxes on continuing operations	90	280	356	755
Income from continuing operations, net of tax	324	714	697	2,449
Income from discontinued operations, net of tax	0	335	445	1,403
Net income	324	1,049	1,142	3,852
Net income attributable to noncontrolling interests	14	36	74	102
Net income available for The Dow Chemical Company common stockholder	310	1,013	1,068	3,750
Depreciation	540	549	1,621	1,643
Capital expenditures	$ 472	$ 577	$ 1,384	$ 1,445

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Net income	$ 347	$ 1,049	$ 1,038	$ 3,852
Other comprehensive income (loss), net of tax
Unrealized gains (losses) on investments	11	8	111	(31)
Cumulative translation adjustments	(216)	(98)	(180)	(192)
Pension and other postretirement benefit plans	108	123	355	373
Derivative instruments	(134)	208	(413)	332
Total other comprehensive income (loss)	(231)	241	(127)	482
Comprehensive income	116	1,290	911	4,334
Comprehensive income (loss) attributable to noncontrolling interests, net of tax	7	31	79	58
Comprehensive income attributable to The Dow Chemical Company	109	1,259	832	4,276
The Dow Chemical Company [Domain]
Net income	324	1,049	1,142	3,852
Other comprehensive income (loss), net of tax
Unrealized gains (losses) on investments	11	8	111	(31)
Cumulative translation adjustments	(216)	(98)	(180)	(192)
Pension and other postretirement benefit plans	108	123	355	373
Derivative instruments	(134)	208	(413)	332
Total other comprehensive income (loss)	(231)	241	(127)	482
Comprehensive income	93	1,290	1,015	4,334
Comprehensive income (loss) attributable to noncontrolling interests, net of tax	7	31	79	58
Comprehensive income attributable to The Dow Chemical Company	$ 86	$ 1,259	$ 936	$ 4,276

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Current Assets
Cash and cash equivalents (variable interest entities restricted - 2019: $0; 2018: $71)	$ 2,823	$ 2,724
Marketable securities	11	100
Accounts and notes receivable:
Trade (net of allowance for doubtful receivables - 2019: $49; 2018: $42)	5,125	5,646
Other	3,683	3,389
Inventories	6,416	6,899
Other current assets	891	712
Assets of discontinued operations - current	0	19,900
Total current assets	18,949	39,370
Investments
Investment in nonconsolidated affiliates	3,007	3,320
Other investments (investments carried at fair value - 2019: $0; 2018: $1,699)	2,737	2,646
Noncurrent receivables	881	360
Total investments	6,625	6,326
Property
Property	54,890	53,984
Less accumulated depreciation	33,887	32,566
Net property (variable interest entities restricted - 2019: $0; 2018: $683)	21,003	21,418
Other Assets
Goodwill	9,785	9,846
Other intangible assets (net of accumulated amortization - 2019: $0; 2018: $3,379)	3,859	4,225
Operating lease right-of-use assets	2,130	0
Deferred income tax assets	1,765	1,779
Deferred charges and other assets	821	735
Total other assets	18,360	16,585
Total Assets	64,937	83,699
Current Liabilities
Notes payable	517	298
Long-term debt due within one year	378	338
Accounts payable:
Trade	3,855	4,456
Other	2,025	2,479
Operating lease liabilities - current	418	0
Income taxes payable	490	557
Accrued and other current liabilities	3,518	2,931
Liabilities of discontinued operations - current	0	4,488
Total current liabilities	11,201	15,547
Long-Term Debt (variable interest entities nonrecourse - 2019: $0; 2018: $75)	17,213	19,253
Other Noncurrent Liabilities
Deferred income tax liabilities	380	501
Pension and other postretirement benefits - noncurrent	8,447	8,926
Asbestos-related liabilities - noncurrent	1,087	1,142
Operating lease liabilities - noncurrent	1,735	0
Other noncurrent obligations	6,888	4,709
Total other noncurrent liabilities	18,537	15,278
Stockholder's Equity
Common stock (authorized and issued 100 shares of $0.01 par value each)	7	0
Additional paid-in capital	7,239	7,042
Retained earnings	19,873	35,460
Accumulated other comprehensive loss	(9,219)	(9,885)
Unearned ESOP shares	(95)	(134)
The Dow Chemical Company’s stockholder's equity	17,399	32,483
Noncontrolling interests	587	1,138
Total equity	17,986	33,621
Total Liabilities and Equity	64,937	83,699
The Dow Chemical Company [Domain]
Current Assets
Cash and cash equivalents (variable interest entities restricted - 2019: $0; 2018: $71)	2,823	2,724
Marketable securities	11	100
Accounts and notes receivable:
Trade (net of allowance for doubtful receivables - 2019: $49; 2018: $42)	5,125	5,646
Other	3,687	3,389
Inventories	6,416	6,899
Other current assets	774	712
Assets of discontinued operations - current	0	19,900
Total current assets	18,836	39,370
Investments
Investment in nonconsolidated affiliates	3,007	3,320
Other investments (investments carried at fair value - 2019: $0; 2018: $1,699)	2,737	2,646
Noncurrent receivables	868	360
Total investments	6,612	6,326
Property
Property	54,890	53,984
Less accumulated depreciation	33,887	32,566
Net property (variable interest entities restricted - 2019: $0; 2018: $683)	21,003	21,418
Other Assets
Goodwill	9,785	9,846
Other intangible assets (net of accumulated amortization - 2019: $0; 2018: $3,379)	3,859	4,225
Operating lease right-of-use assets	2,130	0
Deferred income tax assets	1,765	1,779
Deferred charges and other assets	820	735
Total other assets	18,359	16,585
Total Assets	64,810	83,699
Current Liabilities
Notes payable	935	298
Long-term debt due within one year	378	338
Accounts payable:
Trade	3,855	4,456
Other	2,025	2,479
Operating lease liabilities - current	418	0
Income taxes payable	490	557
Accrued and other current liabilities	3,145	2,931
Liabilities of discontinued operations - current	0	4,488
Total current liabilities	11,246	15,547
Long-Term Debt (variable interest entities nonrecourse - 2019: $0; 2018: $75)	17,213	19,253
Other Noncurrent Liabilities
Deferred income tax liabilities	380	501
Pension and other postretirement benefits - noncurrent	8,447	8,926
Asbestos-related liabilities - noncurrent	1,087	1,142
Operating lease liabilities - noncurrent	1,735	0
Other noncurrent obligations	6,335	4,709
Total other noncurrent liabilities	17,984	15,278
Stockholder's Equity
Common stock (authorized and issued 100 shares of $0.01 par value each)	0	0
Additional paid-in capital	7,245	7,042
Retained earnings	19,849	35,460
Accumulated other comprehensive loss	(9,219)	(9,885)
Unearned ESOP shares	(95)	(134)
The Dow Chemical Company’s stockholder's equity	17,780	32,483
Noncontrolling interests	587	1,138
Total equity	18,367	33,621
Total Liabilities and Equity	$ 64,810	$ 83,699

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Millions	Sep. 30, 2019	Apr. 01, 2019	Dec. 31, 2018
Trade (allowance for doubtful receivables)	$ 49		$ 42
Other investments (investments carried at fair value	1,709		1,699
Other intangible assets (accumulated amortization)	$ 3,748		$ 3,379
Common stock, authorized (in shares)	5,000,000,000		100
Common stock, par value (in dollars per share)	$ 0.01		$ 0.01
Common Stock, Shares, Issued	749,457,637		100
Treasury stock (in shares)	7,961,732		0
Cash and cash equivalents | Variable Interest Entity, Primary Beneficiary [Member]
Cash and cash equivalents (variable interest entities restricted)	$ 36		$ 71
Property, Plant and Equipment [Member] | Variable Interest Entity, Primary Beneficiary [Member]
Variable Interest Entity, Consolidated, Assets, Noncurrent, Pledged	621		683
Long-term debt | Variable Interest Entity, Primary Beneficiary [Member]
Variable interest entities nonrecourse	$ 44		$ 75
The Dow Chemical Company [Domain]
Common stock, authorized (in shares)	100	100	100
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01	$ 0.01
Common Stock, Shares, Issued	100		100
Treasury stock (in shares)	0		0

TDCC Consolidated Statements of

TDCC Consolidated Statements of Cash Flows Statement - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Net income	$ 1,038	$ 3,852
Income from discontinued operations, net of tax	445	1,403
Income from continuing operations, net of tax	593	2,449
Depreciation and amortization	2,225	2,183
Provision (credit) for deferred income tax	(146)	5
Earnings of nonconsolidated affiliates less than dividends received	(927)	(81)
Net periodic pension benefit cost	101	252
Pension contributions	(206)	(1,533)
Net gain on sales of assets, businesses and investments	48	24
Adjustment to gain on step acquisition of nonconsolidated affiliate	0	(20)
Restructuring and asset related charges - net	368	175
Other net loss	(143)	(327)
Accounts and notes receivable	(994)	1,422
Inventories	(483)	1,120
Accounts payable	(926)	1,453
Other assets and liabilities, net	715	1,139
Cash provided by operating activities - continuing operations	3,793	1,707
Cash provided by operating activities - discontinued operations	187	817
Cash provided by operating activities	3,980	2,524
Capital expenditures	(1,384)	(1,445)
Investment in gas field developments	(71)	(82)
Purchases of previously leased assets	(9)	0
Proceeds from sales of property and businesses, net of cash divested	47	15
Acquisitions of property and businesses, net of cash acquired	0	20
Investments in and loans to nonconsolidated affiliates	(333)	(11)
Distributions and loan repayments from nonconsolidated affiliates	0	55
Purchases of investments	(784)	(1,301)
Proceeds from sales and maturities of investments	973	1,025
Proceeds from interests in trade accounts receivable conduits	0	657
Cash used for investing activities - continuing operations	(1,561)	(1,107)
Cash used for investing activities - discontinued operations	(34)	(203)
Cash used for investing activities	(1,595)	(1,310)
Changes in short-term notes payable	149	425
Proceeds from issuance of long-term debt	2,146	0
Payments on long-term debt	(4,271)	(859)
Proceeds from issuance of parent company stock	39	106
Transaction financing, debt issuance and other costs	(61)	0
Employee taxes paid for share-based payment arrangements	(54)	(76)
Distributions to noncontrolling interests	(16)	(41)
Purchases of noncontrolling interests	(131)	0
Dividends paid to DowDuPont Inc.	(535)	(3,158)
Settlements and transfers related to separation from DowDuPont Inc.	(1,935)	276
Other financing activities, net	0	2
Cash used for financing activities - continuing operations	(2,238)	(3,877)
Cash used for financing activities - discontinued operations	(18)	(44)
Cash used for financing activities	(2,256)	(3,921)
Effect of exchange rate changes on cash, cash equivalents and restricted cash	(54)	(59)
Decrease in cash, cash equivalents and restricted cash	75	(2,766)
Cash, cash equivalents and restricted cash at beginning of period	2,764	6,208
Cash, cash equivalents and restricted cash at end of period	2,839	3,442
Less: Restricted cash and cash equivalents, included in Other current assets	16	31
Cash and cash equivalents at end of period	2,823	3,411
The Dow Chemical Company [Domain]
Net income	1,142	3,852
Income from discontinued operations, net of tax	445	1,403
Income from continuing operations, net of tax	697	2,449
Depreciation and amortization	2,225	2,183
Provision (credit) for deferred income tax	(146)	5
Earnings of nonconsolidated affiliates less than dividends received	927	81
Net periodic pension benefit cost	101	252
Pension contributions	(206)	(1,533)
Net gain on sales of assets, businesses and investments	(48)	(24)
Adjustment to gain on step acquisition of nonconsolidated affiliate	0	20
Restructuring and asset related charges - net	368	175
Other net loss	157	327
Accounts and notes receivable	994	(1,422)
Inventories	483	(1,120)
Accounts payable	(926)	1,453
Other assets and liabilities, net	(860)	(1,139)
Cash provided by operating activities - continuing operations	3,766	1,707
Cash provided by operating activities - discontinued operations	371	817
Cash provided by operating activities	4,137	2,524
Capital expenditures	(1,384)	(1,445)
Investment in gas field developments	(71)	(82)
Purchases of previously leased assets	(9)	0
Proceeds from sales of property and businesses, net of cash divested	47	15
Acquisitions of property and businesses, net of cash acquired	0	20
Investments in and loans to nonconsolidated affiliates	(333)	(11)
Distributions and loan repayments from nonconsolidated affiliates	0	55
Purchases of investments	(784)	(1,301)
Proceeds from sales and maturities of investments	973	1,025
Proceeds from interests in trade accounts receivable conduits	0	657
Cash used for investing activities - continuing operations	(1,561)	(1,107)
Cash used for investing activities - discontinued operations	(34)	(203)
Cash used for investing activities	(1,595)	(1,310)
Changes in short-term notes payable	149	425
Changes in notes payable with Dow Inc.	400	0
Proceeds from issuance of long-term debt	2,146	0
Payments on long-term debt	(4,271)	(859)
Proceeds from issuance of parent company stock	39	106
Transaction financing, debt issuance and other costs	(61)	0
Employee taxes paid for share-based payment arrangements	(54)	(76)
Distributions to noncontrolling interests	(16)	(41)
Purchases of noncontrolling interests	(131)	0
Dividends paid to DowDuPont Inc.	(535)	(3,158)
Settlements and transfers related to separation from DowDuPont Inc.	(61)	(276)
Other financing activities, net	0	2
Cash used for financing activities - continuing operations	(2,395)	(3,877)
Cash used for financing activities - discontinued operations	(18)	(44)
Cash used for financing activities	(2,413)	(3,921)
Effect of exchange rate changes on cash, cash equivalents and restricted cash	(54)	(59)
Decrease in cash, cash equivalents and restricted cash	75	(2,766)
Cash, cash equivalents and restricted cash at beginning of period	2,764	6,208
Cash, cash equivalents and restricted cash at end of period	2,839	3,442
Less: Restricted cash and cash equivalents, included in Other current assets	16	31
Cash and cash equivalents at end of period	$ 2,823	$ 3,411

Consolidated Statements of Equi

Consolidated Statements of Equity - USD ($) $ in Millions	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Loss	Unearned ESOP Shares [Member]	Noncontrolling Interests	The Dow Chemical Company [Domain]	The Dow Chemical Company [Domain]Common Stock [Member]	The Dow Chemical Company [Domain]Additional Paid-in Capital [Member]	The Dow Chemical Company [Domain]Retained Earnings [Member]	The Dow Chemical Company [Domain]Accumulated Other Comprehensive Loss	The Dow Chemical Company [Domain]Unearned ESOP Shares [Member]	The Dow Chemical Company [Domain]Noncontrolling Interests
ESOP shares acquired						$ 0							$ 0
Total Equity, Beginning at Dec. 31, 2017		$ 0	$ 6,553	$ 33,742	$ (8,591)	(189)			$ 0	$ 6,553	$ 33,742	$ (8,591)	(189)
Stock Issued										0
Stock-based compensation and allocation of ESOP shares			294			50				294			50
Adjustments to Additional Paid in Capital, Other										0
Stock Issued During Period, Value, Parent Company Stock - DWDP			106							106
Net income available for The Dow Chemical Company common stockholder				3,750							3,750
SEC Schedule, 12-04, Cash Dividends Paid to Registrant, Subsidiaries and Equity Method Investees				(3,158)							3,158
Transfer of Business Under Common Control	$ (276)			204	0		$ 0	$ 276			204	0
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification				989	(1,037)						989	(1,037)
Other			0	13							(13)
Other comprehensive income	482				482			482				482
Total Equity, Ending at Sep. 30, 2018	33,955	0	6,953	35,106	(9,146)	(139)		33,955		6,953	35,106	(9,146)	(139)	$ 1,181
ESOP shares acquired						0							0
Total Equity, Beginning at Jun. 30, 2018		0	6,861	35,192	(9,387)	(145)			0	6,861	35,192	(9,387)	(145)
Stock Issued										0
Stock-based compensation and allocation of ESOP shares			71			6				71			6
Adjustments to Additional Paid in Capital, Other										0
Stock Issued During Period, Value, Parent Company Stock - DWDP			21							21
Net income available for The Dow Chemical Company common stockholder				1,013							1,013
SEC Schedule, 12-04, Cash Dividends Paid to Registrant, Subsidiaries and Equity Method Investees				(1,048)							1,048
Transfer of Business Under Common Control				52	0		0				52	0
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification				0	0						0	0
Other			0	(1)							1
Other comprehensive income	241				241			241				241
Total Equity, Ending at Sep. 30, 2018	33,955	0	6,953	35,106	(9,146)	(139)		33,955		6,953	35,106	(9,146)	(139)	1,181
The Dow Chemical Company’s stockholders’ equity	32,774							32,774
The Dow Chemical Company’s stockholders’ equity	32,483							32,483
ESOP shares acquired						(2)							(2)
Total Equity, Beginning at Dec. 31, 2018	33,621	0	7,042	35,460	(9,885)	(134)		33,621	0	7,042	35,460	(9,885)	(134)
Stock Issued										11
Stock-based compensation and allocation of ESOP shares			202			41				202			41
Adjustments to Additional Paid in Capital, Other										(38)
Stock Issued During Period, Value, Parent Company Stock - DWDP			28							28
Net income available for The Dow Chemical Company common stockholder				964							1,068
SEC Schedule, 12-04, Cash Dividends Paid to Registrant, Subsidiaries and Equity Method Investees				(535)							535
Transfer of Business Under Common Control	1,935			14,861	793		353	61			16,022	793
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification				(111)	0						(111)	0
Other			37	11							(11)
Other comprehensive income	(127)				(127)			(127)				(127)
Total Equity, Ending at Sep. 30, 2019	17,986	7	7,239	19,873	(9,219)	(95)		18,367		7,245	19,849	(9,219)	(95)	587
ESOP shares acquired						(2)							(2)
Total Equity, Beginning at Jun. 30, 2019		7	7,186	20,110	(8,988)	(99)			$ 0	7,192	19,575	(8,988)	(99)
Stock Issued										5
Stock-based compensation and allocation of ESOP shares			55			6				55			6
Adjustments to Additional Paid in Capital, Other										(7)
Stock Issued During Period, Value, Parent Company Stock - DWDP			0							0
Net income available for The Dow Chemical Company common stockholder				333							310
SEC Schedule, 12-04, Cash Dividends Paid to Registrant, Subsidiaries and Equity Method Investees				0							0
Transfer of Business Under Common Control				50	0		$ 0				32	0
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification				0	0						0	0
Other			7	4							(4)
Other comprehensive income	(231)				(231)			(231)				(231)
Total Equity, Ending at Sep. 30, 2019	17,986	$ 7	$ 7,239	$ 19,873	$ (9,219)	$ (95)		18,367		$ 7,245	$ 19,849	$ (9,219)	$ (95)	$ 587
The Dow Chemical Company’s stockholders’ equity	$ 17,399							$ 17,780

Consolidated Statements of Eq_2

Consolidated Statements of Equity (Parenthetical) - USD ($) $ in Millions	Sep. 30, 2019	Jun. 30, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Dec. 31, 2017
Total equity	$ 17,986		$ 33,621	$ 33,955
Common Stock [Member]
Total equity	$ 7	$ 7	$ 0	$ 0	$ 0	$ 0

CONSOLIDATED FINANCIAL STATEMEN

CONSOLIDATED FINANCIAL STATEMENTS	9 Months Ended
	Sep. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
CONSOLIDATED FINANCIAL STATEMENTS	CONSOLIDATED FINANCIAL STATEMENTS Merger and Separation On April 1, 2019, DowDuPont Inc. (“DowDuPont” and effective June 3, 2019, n/k/a DuPont de Nemours, Inc. or "DuPont") completed the separation of its materials science business and Dow Inc. became the direct parent company of The Dow Chemical Company and its consolidated subsidiaries (“TDCC” and together with Dow Inc., “Dow” or the “Company”). The separation was contemplated by the merger of equals transaction effective August 31, 2017, under the Agreement and Plan of Merger, dated as of December 11, 2015, as amended on March 31, 2017. TDCC and E. I. du Pont de Nemours and Company and its consolidated subsidiaries (“Historical DuPont”) each merged with subsidiaries of DowDuPont and, as a result, TDCC and Historical DuPont became subsidiaries of DowDuPont (the “Merger”). Subsequent to the Merger, TDCC and Historical DuPont engaged in a series of internal reorganization and realignment steps to realign their businesses into three subgroups: agriculture, materials science and specialty products. Dow Inc. was formed as a wholly owned subsidiary of DowDuPont to serve as the holding company for the materials science business. See Note 3 for additional information. Basis of Presentation The unaudited interim consolidated financial statements of Dow Inc. and TDCC were prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and reflect all adjustments (including normal recurring accruals) which, in the opinion of management, are considered necessary for the fair presentation of the results for the periods presented. These statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in TDCC's Annual Report on Form 10-K for the year ended December 31, 2018 ("TDCC 2018 10-K"), and the Current Report on Form 8-K of Dow Inc. and TDCC, filed with the U.S. Securities and Exchange Commission ("SEC") on July 25, 2019, which recast portions of the TDCC 2018 10-K (“2018 10-K Recast”). Effective April 1, 2019, Dow Inc. owns all of the outstanding common shares of TDCC. TDCC is deemed the predecessor to Dow Inc. and the historical results of TDCC are deemed the historical results of Dow Inc. for periods prior to and including March 31, 2019. As a result of the parent/subsidiary relationship between Dow Inc. and TDCC, and the expectation that the financial statements and disclosures of each company will be substantially similar, the companies are filing a combined report for this Quarterly Report on Form 10-Q. The information reflected in the report is equally applicable to both Dow Inc. and TDCC, except where otherwise noted. As of the effective date and time of the distribution, DowDuPont does not beneficially own any equity interest in Dow and no longer consolidates Dow and its consolidated subsidiaries into its financial results. The consolidated financial results of Dow for all periods presented reflect the distribution of TDCC’s agricultural sciences business (“AgCo”) and specialty products business (“SpecCo”) as discontinued operations, as well as the receipt of Historical DuPont’s ethylene and ethylene copolymers businesses (other than its ethylene acrylic elastomers business) (“ECP”) as a common control transaction from the closing of the Merger on August 31, 2017. See Note 3 and Dow Inc.'s Amendment No. 4 to the Registration Statement on Form 10 filed with the SEC on March 8, 2019 for additional information. Effective with the Merger, the Company's business activities were components of DowDuPont's business operations and therefore, were reported as a single operating segment. Following the separation from DowDuPont, the Company changed the manner in which its business activities were managed. The Company's portfolio now includes six global businesses which are organized into the following operating segments: Packaging & Specialty Plastics, Industrial Intermediates & Infrastructure and Performance Materials & Coatings. Corporate contains the reconciliation between the totals for the operating segments and the Company's totals. See Note 23 for additional information. From the Merger date through the separation, transactions between DowDuPont, TDCC and Historical DuPont and their affiliates were treated as related party transactions. Transactions between TDCC and Historical DuPont primarily consisted of the sale and procurement of certain raw materials that were consumed in each company's manufacturing process. Transactions between TDCC and Dow Inc. are treated as related party transactions for TDCC. See Note 22 for additional information. Throughout this Quarterly Report on Form 10-Q, unless otherwise indicated, amounts and activity are presented on a continuing operations basis. Except as otherwise indicated by the context, the term "Union Carbide" means Union Carbide Corporation and "Dow Silicones" means Dow Silicones Corporation, both wholly owned subsidiaries of the Company. Adoption of Accounting Standards 2019 In the first quarter of 2019, the Company adopted Accounting Standards Update ("ASU") 2016-02, "Leases (Topic 842)," and associated ASUs (collectively, "Topic 842"). See Notes 2 and 14 for additional information. The Company added a significant accounting policy for leases as a result of the adoption of Topic 842: Leases The Company determines whether a contract contains a lease at contract inception. A contract contains a lease if there is an identified asset and the Company has the right to control the asset. Operating lease right-of-use (“ROU”) assets represent the Company's right to use an underlying asset for the lease term, and lease liabilities represent the Company's obligation to make lease payments arising from the lease. Operating lease ROU assets and lease liabilities are recognized at commencement date based on the present value of lease payments over the lease term. The Company uses the incremental borrowing rate in determining the present value of lease payments, unless the implicit rate is readily determinable. If lease terms include options to extend or terminate the lease, the ROU asset and lease liability are measured based on the reasonably certain decision. Leases with a term of 12 months or less at the commencement date are not recognized on the balance sheet and are expensed as incurred. The Company has lease agreements with lease and non-lease components, which are accounted for as a single lease component for all classes of leased assets for which the Company is the lessee. Additionally, for certain equipment leases, the portfolio approach is applied to account for the operating lease ROU assets and lease liabilities. In the consolidated statements of income, lease expense for operating lease payments is recognized on a straight-line basis over the lease term. For finance leases, interest expense is recognized on the lease liability and the ROU asset is amortized over the lease term. Some leasing arrangements require variable payments that are dependent upon usage or output, or may vary for other reasons, such as insurance or tax payments. Variable lease payments are recognized as incurred and are not presented as part of the ROU asset or lease liability. Additionally, the Company's consolidated balance sheet reflects the impact of the adoption of ASU 2014-09, "Revenue from Contracts with Customers (Topic 606)" and the associated ASUs (collectively, "Topic 606") at January 1, 2019, by certain nonconsolidated affiliates of the Company, which were subsequently distributed as part of the separation from DowDuPont. The impact to the Company's investment was a reduction to "Investment in nonconsolidated affiliates" of $71 million and an increase to "Other noncurrent obligations" of $168 million , as well as an increase to "Deferred income tax assets" of $56 million and a reduction to "Retained earnings" of $183 million in the consolidated balance sheets at January 1, 2019. 2018 In the first quarter of 2018, the Company adopted Topic 606, ASU 2016-01, "Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities" and ASU 2016-16, "Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory." The adoption of these ASUs resulted in a net decrease of $68 million to "Retained earnings" and a decrease of $20 million to "Accumulated other comprehensive loss" ("AOCL") in the consolidated statements of equity at January 1, 2018. In the second quarter of 2018, the Company early adopted ASU 2018-02, "Income Statement - Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income ("ASU 2018-02")." The adoption of this standard resulted in a $1,057 million increase to "Retained earnings" due to the reclassification from AOCL in the consolidated statements of equity at April 1, 2018. Dividends Effective with the Merger, TDCC no longer had publicly traded common stock. TDCC's common shares were owned solely by its parent company, DowDuPont, prior to separation and TDCC’s Board of Directors determined whether or not there would be a dividend distribution to DowDuPont. See Note 22

RECENT ACCOUNTING GUIDANCE

RECENT ACCOUNTING GUIDANCE	9 Months Ended
	Sep. 30, 2019
Accounting Changes and Error Corrections [Abstract]
RECENT ACCOUNTING GUIDANCE	RECENT ACCOUNTING GUIDANCE Recently Adopted Accounting Guidance In the first quarter of 2019, the Company adopted Topic 842, which requires organizations that lease assets to recognize on the balance sheet the assets and liabilities for the rights and obligations created by those leases. The new guidance requires that a lessee recognize assets and liabilities for leases, and recognition, presentation and measurement in the financial statements will depend on its classification as a finance or operating lease. In addition, the new guidance requires disclosures to help investors and other financial statement users better understand the amount, timing and uncertainty of cash flows arising from leases. Lessor accounting remains largely unchanged from legacy U.S. GAAP but does contain some targeted improvements to align with the new revenue recognition guidance in Topic 606. The new standard was effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018, and early adoption was permitted. The Company adopted Topic 842 using the modified retrospective transition approach, applying the new standard to leases existing at the date of initial adoption. The Company elected to apply the transition requirements at the effective date rather than at the beginning of the earliest comparative period presented with a cumulative effect adjustment to the opening balance of retained earnings in the period of adoption, and prior periods were not restated. In addition, the Company elected to apply the package of practical expedients permitted under the transition guidance which does not require reassessment of prior conclusions, lease classification and initial direct lease costs. The Company did not elect to use the hindsight practical expedient in determining the lease term or assessing impairment of ROU assets. Adoption of the new standard resulted in the recording of operating lease ROU assets and lease liabilities of $2.3 billion at January 1, 2019. The net impact to retained earnings was an increase of $72 million and was primarily a result of the recognition of a deferred gain associated with a prior sale-leaseback transaction. The adoption of the new guidance did not have a material impact on Dow's consolidated statements of income and had no impact on cash flows. See Note 14 for additional information. Accounting Guidance Issued But Not Adopted at September 30, 2019 In August 2018, the Financial Accounting Standards Board ("FASB") issued ASU 2018-13, "Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement," which is part of the FASB disclosure framework project to improve the effectiveness of disclosures in the notes to the financial statements. The amendments in the new guidance remove, modify and add certain disclosure requirements related to fair value measurements covered in Topic 820, "Fair Value Measurement." The new standard is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. Early adoption is permitted for either the entire standard or only the requirements that modify or eliminate the disclosure requirements, with certain requirements applied prospectively, and all other requirements applied retrospectively to all periods presented. The Company expects to adopt the new guidance in the first quarter of 2020 and the adoption of this guidance is not expected to have a material impact on the consolidated financial statements. In August 2018, the FASB issued ASU 2018-15, "Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40): Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That is a Service Contract," which requires a customer in a cloud computing arrangement that is a service contract to follow the internal-use software guidance in Topic 350, "Intangibles - Goodwill and Other" to determine which implementation costs to capitalize as assets or expense as incurred. The new standard is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. Early adoption is permitted and an entity can elect to apply the new guidance on a prospective or retrospective basis. The Company expects to adopt the new guidance in the first quarter of 2020 and the adoption of this guidance is not expected to have a material impact on the consolidated financial statements.

SEPARATION FROM DOWDUPONT Separ

SEPARATION FROM DOWDUPONT Separation from DowDuPont (Notes)	9 Months Ended
	Sep. 30, 2019
Discontinued Operations and Disposal Groups [Abstract]
Separation from DowDuPont [Text Block]	SEPARATION FROM DOWDUPONT On April 1, 2019, DowDuPont completed the previously announced separation of its materials science business. The separation was effected by way of a pro rata distribution of all of the then-issued and outstanding shares of Dow Inc. common stock to DowDuPont stockholders of record as of the close of business, Eastern Time, on March 21, 2019 (the “Record Date”). The shareholders of record of DowDuPont received one share of Dow Inc. common stock, par value $0.01 per share, for every three shares of DowDuPont common stock, par value $0.01 per share, held as of the Record Date ("Distribution Ratio"). No fractional shares of Dow Inc. common stock were issued. Instead, cash in lieu of any fractional shares was paid to DowDuPont registered shareholders. The number of shares of Dow Inc. common stock issued on April 1, 2019 was 748.8 million shares. Dow Inc. is now an independent, publicly traded company and Dow Inc. common stock is listed on the NYSE under the symbol “DOW.” Dow Inc. common stock began regular-way trading on April 2, 2019, the first day following the distribution. On April 1, 2019, Dow Inc. received a cash contribution of $2,024 million from DowDuPont as part of the internal reorganization and business realignment steps between Dow Inc., TDCC and DowDuPont. Dow Inc. recognized a reduction to "Retained earnings" of $14,861 million in the nine months ended September 30, 2019 as a result of the cash contribution, the distribution of AgCo and SpecCo, and other separation related adjustments. TDCC recognized a reduction to "Retained earnings" of $16,022 million in the nine months ended September 30, 2019 as a result of the distribution of AgCo and SpecCo. Receipt of ECP As the receipt of ECP was accounted for as a transfer between entities under common control, the consolidated financial statements have been retrospectively adjusted to reflect the receipt of ECP from the closing of the Merger on August 31, 2017. All intercompany transactions have been eliminated in consolidation. The ECP assets received and liabilities assumed were recorded at DowDuPont's historical cost basis as reflected in the following table: ECP Assets Received and Liabilities Assumed on Aug 31, 2017 Carrying value In millions Cash and cash equivalents $ 1 Accounts and notes receivable - Trade 169 Accounts and notes receivable - Other 32 Inventories 529 Other current assets 6 Investment in nonconsolidated affiliates 116 Net property 817 Goodwill 3,617 Other intangible assets 1,484 Deferred income tax assets 9 Total Assets $ 6,780 Accounts payable - Trade 102 Accounts payable - Other 29 Accrued and other current liabilities 31 Deferred income tax liabilities 683 Pension and other postretirement benefits - noncurrent 6 Other noncurrent obligations 3 Total Liabilities $ 854 Net Assets (impact to "Retained earnings") $ 5,926 Distribution of AgCo and SpecCo Upon distribution, the Company retrospectively adjusted the previously issued consolidated financial statements and presented AgCo and SpecCo as discontinued operations based on the guidance in Accounting Standards Codification (“ASC”) 205-20 “Discontinued Operations.” The results of operations of AgCo and SpecCo are presented as discontinued operations in the consolidated statements of income and are summarized in the table that follows: Results of Operations of AgCo and SpecCo Three Months Ended Nine Months Ended Sep 30, 2018 Sep 30, 2019 Sep 30, 2018 In millions Net sales $ 2,719 $ 2,953 $ 9,175 Cost of sales 1,748 1,804 5,696 Research and development expenses 188 175 564 Selling, general and administrative expenses 273 262 828 Amortization of intangibles 61 61 188 Restructuring and asset related charges - net 64 78 202 Equity in earnings of nonconsolidated affiliates 31 28 114 Sundry income (expense) - net (11 ) (18 ) (6 ) Interest income 5 3 16 Interest expense and amortization of debt discount 22 7 43 Income from discontinued operations before income taxes $ 388 $ 579 $ 1,778 Provision for income taxes 53 134 375 Income from discontinued operations, net of tax $ 335 $ 445 $ 1,403 The carrying amount of major classes of assets and liabilities related to the distribution of AgCo and SpecCo consisted of the following: Carrying Values of AgCo and SpecCo 1 Dec 31, 2018 In millions Accounts and notes receivable - Trade $ 2,768 Accounts and notes receivable - Other 773 Inventories 2,826 Other current assets 151 Investment in nonconsolidated affiliates 612 Other investments 2 Noncurrent receivables 35 Net property 3,014 Goodwill 7,590 Other intangible assets 1,830 Deferred income tax assets 239 Deferred charges and other assets 60 Total assets of discontinued operations $ 19,900 Notes payable 7 Long-term debt due within one year 4 Accounts payable - Trade 1,118 Accounts payable - Other 868 Income taxes payable 234 Accrued and other current liabilities 716 Long-Term Debt 5 Deferred income tax liabilities 568 Pension and other postretirement benefits - noncurrent 306 Other noncurrent obligations 662 Total liabilities of discontinued operations $ 4,488 1. Includes assets and liabilities of consolidated variable interest entities related to discontinued operations. Separation and Distribution, Tax Matters and Other Agreements In connection with the separation, Dow Inc. entered into certain agreements with DuPont and/or Corteva, including the following: Separation and Distribution Agreement, Tax Matters Agreement and Employee Matters Agreement (collectively, the "Agreements"). In addition to establishing the terms of the separation, the Agreements provide a framework for Dow’s interaction with DuPont and Corteva after the separation and also provide for the allocation among Dow, DuPont and Corteva of assets, liabilities and obligations attributable to periods prior to, at and after the completion of the separation. The Agreements also contain certain indemnity and/or cross-indemnity provisions that are intended to set forth each party’s respective rights, responsibilities and obligations for matters subject to indemnification. Except in certain instances, the parties’ indemnification obligations are uncapped. Certain indemnification obligations will be subject to reduction by insurance proceeds or other third-party proceeds of the indemnified party that reduces the amount of the loss. In addition, indemnifiable losses will be subject to, in certain cases, “de minimis” threshold amounts and, in certain cases, deductible amounts. The impacts of indemnifications and other post-separation matters relating to the Agreements were primarily reflected in the consolidated financial statements of Dow Inc. In the second quarter of 2019, the Company recorded pretax charges related to the Agreements of $24 million in "Integration and separation costs" and $52 million in "Sundry income (expense) - net" in the consolidated statements of income of Dow Inc., and related to Corporate. At September 30, 2019, the Company had assets of $109 million included in "Other current assets" and $16 million included in "Noncurrent receivables," and liabilities of $368 million included in "Accrued and other current liabilities" and $154 million included in "Other noncurrent obligations" in the consolidated balance sheets of Dow Inc. related to the Agreements. Any adjustments to these assets and liabilities in subsequent periods will be recorded in Dow Inc.'s results of operations. In addition, the Company deferred approximately $400 million of the cash distribution received from DowDuPont at separation and recorded an associated liability in "Other noncurrent obligations," with an offset to "Retained earnings" in the consolidated balance sheets of Dow Inc. The final resolution of this liability is uncertain and any subsequent adjustments to the carrying value of this liability will be reflected in equity of Dow Inc. Following the separation, Dow Inc. made cash payments of $187 million related to the Agreements, recorded in "Cash flows from operating activities - discontinued operations" in the Dow Inc. consolidated statements of cash flows. The Company also received $63 million related to the Agreements, recorded in "Other assets and liabilities, net" within "Cash flows from operating activities - continuing operations" in the Dow Inc. consolidated statements of cash flows. Continuing Involvement In addition, the Company has certain product and service agreements with DuPont and Corteva that were considered intercompany transactions prior to the separation, but are trade transactions subsequent to the separation. These transactions have been retrospectively reclassified as trade transactions in the consolidated financial statements. Based on the Company’s assessment of the specific factors identified in ASC Topic 205, “Presentation of Financial Statements,” the Company concluded that these agreements do not constitute significant continuing involvement in AgCo or SpecCo. Integration and Separation Costs Integration and separation costs, which reflect costs related to post-Merger integration and business separation activities, as well as the ownership restructure of Dow Silicones (through May 31, 2018), were $164 million for Dow Inc. and TDCC in the third quarter of 2019 , compared with $313 million in the third quarter of 2018 . Integration and separation costs were $964 million and $940 million for Dow Inc. and TDCC, respectively, in the first nine months of 2019 compared with $799 million in the first nine months of 2018 . Integration and separation costs related to post-Merger integration and business separation activities are expected to be substantially complete by the end of the second quarter of 2020.

REVENUE (Notes)

REVENUE (Notes)	9 Months Ended
	Sep. 30, 2019
Revenue from Contract with Customer [Abstract]
Revenue from Contract with Customer [Text Block]	REVENUE Revenue Recognition The majority of Dow's revenue is derived from product sales. In the three and nine months ended September 30, 2019 , 98 percent of Dow's revenue related to product sales ( 99 percent for the three and nine months ended September 30, 2018 ), with the remaining balance primarily related to the Company's insurance operations and licensing of patents and technologies. Product sales consist of sales of Dow's products to manufacturers and distributors and considers order confirmations or purchase orders, which in some cases are governed by master supply agreements, to be contracts with a customer. Dow enters into licensing arrangements in which it licenses certain rights of its patents and technology to customers. Revenue from Dow’s licenses for patents and technology is derived from sales-based royalties and licensing arrangements based on billing schedules established in each contract. Remaining Performance Obligations Remaining performance obligations represent the transaction price allocated to unsatisfied or partially unsatisfied performance obligations. At September 30, 2019 , Dow had unfulfilled performance obligations of $611 million ( $407 million at December 31, 2018) related to the licensing of technology. Dow expects revenue to be recognized for the remaining performance obligations over the next one to six years. The remaining performance obligations are for product sales that have expected durations of one year or less, product sales of materials delivered through a pipeline for which Dow has elected the right to invoice practical expedient, or variable consideration attributable to royalties for licenses of patents and technology. Dow has received advance payments from customers related to long-term supply agreements that are deferred and recognized over the life of the contract, with remaining contract terms that range up to 22 years. Dow will have rights to future consideration for revenue recognized when product is delivered to the customer. These payments are included in "Accrued and other current liabilities" and "Other noncurrent obligations" in the consolidated balance sheets. Disaggregation of Revenue Dow disaggregates its revenue from contracts with customers by segment and business, as the Company believes it best depicts the nature, amount, timing and uncertainty of its revenue and cash flows. Net Trade Sales by Segment and Business Three Months Ended Nine Months Ended In millions Sep 30, 2019 Sep 30, 2018 Sep 30, 2019 Sep 30, 2018 Hydrocarbons & Energy $ 1,325 $ 2,008 $ 4,078 $ 5,715 Packaging and Specialty Plastics 3,737 4,136 11,327 12,591 Packaging & Specialty Plastics $ 5,062 $ 6,144 $ 15,405 $ 18,306 Industrial Solutions $ 1,066 $ 1,232 $ 3,263 $ 3,621 Polyurethanes & Construction Chemicals 2,295 2,674 6,914 8,045 Other 4 4 10 11 Industrial Intermediates & Infrastructure $ 3,365 $ 3,910 $ 10,187 $ 11,677 Coatings & Performance Monomers $ 900 $ 1,050 $ 2,749 $ 3,103 Consumer Solutions 1,350 1,455 4,139 4,353 Performance Materials & Coatings $ 2,250 $ 2,505 $ 6,888 $ 7,456 Corporate $ 87 $ 75 $ 267 $ 221 Total $ 10,764 $ 12,634 $ 32,747 $ 37,660 Net Trade Sales by Geographic Region Three Months Ended Nine Months Ended In millions Sep 30, 2019 Sep 30, 2018 Sep 30, 2019 Sep 30, 2018 U.S. & Canada $ 3,932 $ 4,609 $ 11,937 $ 13,602 EMEAI 1 3,621 4,386 11,228 13,257 Asia Pacific 2,193 2,362 6,464 7,030 Latin America 1,018 1,277 3,118 3,771 Total $ 10,764 $ 12,634 $ 32,747 $ 37,660 1. Europe, Middle East, Africa and India. Contract Assets and Liabilities Dow receives payments from customers based upon contractual billing schedules. Accounts receivable are recorded when the right to consideration becomes unconditional. Contract assets include amounts related to Dow's contractual right to consideration for completed performance obligations not yet invoiced. Contract liabilities include payments received in advance of performance under the contract and are realized when the associated revenue is recognized under the contract. "Contract liabilities - current" primarily reflects deferred revenue from prepayments from customers for product to be delivered in 12 months or less. "Contract liabilities - noncurrent" includes advance payments that Dow has received from customers related to long-term supply agreements and royalty payments that are deferred and recognized over the life of the contract. The increase in contract liabilities from December 31, 2018 to September 30, 2019 was due to advanced payments from a customer related to long-term product supply agreements. Revenue recognized in the first nine months of 2019 from amounts included in contract liabilities at the beginning of the period was approximately $100 million (approximately $110 million in the first nine months of 2018). In the first nine months of 2019, the amount of contract assets reclassified to receivables as a result of the right to the transaction consideration becoming unconditional was approximately $15 million (insignificant in the first nine months of 2018). The following table summarizes the contract balances at September 30, 2019 and December 31, 2018 : Contract Assets and Liabilities Sep 30, 2019 Dec 31, 2018 In millions Accounts and notes receivable - Trade $ 5,125 $ 5,646 Contract assets - current 1 $ 78 $ 19 Contract assets - noncurrent 2 $ 3 $ 1 Contract liabilities - current 3 $ 201 $ 134 Contract liabilities - noncurrent 4 $ 1,619 $ 1,318 1. Included in "Other current assets" in the consolidated balance sheets. 2. Included in "Deferred charges and other assets" in the consolidated balance sheets. 3. Included in "Accrued and other current liabilities" in the consolidated balance sheets. 4. Included in "Other noncurrent obligations" in the consolidated balance sheets.

RESTRUCTURING AND ASSET RELATED

RESTRUCTURING AND ASSET RELATED CHARGES - NET	9 Months Ended
	Sep. 30, 2019
Restructuring and Related Activities [Abstract]
Restructuring and Related Activities Disclosure [Text Block]	RESTRUCTURING AND ASSET RELATED CHARGES - NET Charges for restructuring programs and other asset related charges, which includes other asset impairments, were $147 million for the three months ended September 30, 2019 ( $48 million for the three months ended September 30, 2018) and $368 million for the nine months ended September 30, 2019 ( $175 million for the nine months ended September 30, 2018). These charges were recorded in "Restructuring and asset related charges - net" in the consolidated statements of income. Restructuring Plans DowDuPont Cost Synergy Program In September and November 2017, DowDuPont approved post-merger restructuring actions under the DowDuPont Cost Synergy Program (the "Synergy Program") which was designed to integrate and optimize the organization following the Merger and in preparation for the business separations. The Company expects actions related to the Synergy Program to be substantially complete by the end of 2019. The following table summarizes the activities related to the Synergy Program, which are reflected on a continuing operations basis: DowDuPont Synergy Program Severance and Related Benefit Costs Asset Write-downs and Write-offs Costs Associated with Exit and Disposal Activities Total In millions Reserve balance at Dec 31, 2017 $ 270 $ — $ 5 $ 275 Packaging & Specialty Plastics $ — $ — $ 3 $ 3 Industrial Intermediates & Infrastructure — — 11 11 Corporate 68 3 — 71 Total restructuring charges $ 68 $ 3 $ 14 $ 85 Charges against the reserve — (3 ) — (3 ) Cash payments (48 ) — (3 ) (51 ) Reserve balance at Mar 31, 2018 $ 290 $ — $ 16 $ 306 Corporate $ 17 $ 13 $ — $ 30 Total restructuring charges $ 17 $ 13 $ — $ 30 Charges against the reserve — (13 ) — (13 ) Cash payments (54 ) — (6 ) (60 ) Reserve balance at Jun 30, 2018 $ 253 $ — $ 10 $ 263 Packaging & Specialty Plastics $ — $ 4 $ — $ 4 Corporate 43 — — 43 Total restructuring charges $ 43 $ 4 $ — $ 47 Charges against the reserve — (4 ) — (4 ) Cash payments (56 ) — — (56 ) Reserve balance at Sep 30, 2018 $ 240 $ — $ 10 $ 250 Packaging & Specialty Plastics $ — $ 6 $ — $ 6 Performance Materials & Coatings — 7 — 7 Corporate 9 — — 9 Total restructuring charges $ 9 $ 13 $ — $ 22 Charges against the reserve — (13 ) — (13 ) Cash payments (39 ) — (3 ) (42 ) Reserve balance at Dec 31, 2018 $ 210 $ — $ 7 $ 217 Packaging & Specialty Plastics $ — $ — $ 1 $ 1 Corporate 52 76 15 143 Total restructuring charges $ 52 $ 76 $ 16 $ 144 Charges against the reserve — (76 ) — (76 ) Cash payments (79 ) — (4 ) (83 ) Reserve balance at Mar 31, 2019 $ 183 $ — $ 19 $ 202 Performance Materials & Coatings $ — $ 22 $ — $ 22 Corporate 25 7 5 37 Total restructuring charges $ 25 $ 29 $ 5 $ 59 Charges against the reserve — (29 ) (2 ) (31 ) Cash payments (71 ) — — (71 ) Reserve balance at Jun 30, 2019 $ 137 $ — $ 22 $ 159 Industrial Intermediates & Infrastructure $ — $ — $ 5 $ 5 Performance Materials & Coatings 1 1 Corporate 46 4 — 50 Total restructuring charges $ 46 $ 5 $ 5 $ 56 Charges against the reserve — (5 ) — (5 ) Cash payments (77 ) — (6 ) (83 ) Reserve balance at Sep 30, 2019 $ 106 $ — $ 21 $ 127 At September 30, 2019 , $107 million was included in "Accrued and other current liabilities" ( $205 million at December 31, 2018 ) and $20 million was included in "Other noncurrent obligations" ( $12 million at December 31, 2018 ) in the consolidated balance sheets. The Company recorded pretax restructuring charges of $842 million inception-to-date under the Synergy Program on a continuing operations basis, consisting of severance and related benefit costs of $567 million , asset write-downs and write-offs of $230 million and costs associated with exit and disposal activities of $45 million . Asset Write-downs and Write-offs The restructuring charges related to the write-down and write-off of assets related primarily to miscellaneous asset write-downs and write-offs, including the shutdown of several small manufacturing facilities and the write-off of non-manufacturing assets and certain corporate facilities. Costs Associated with Exit and Disposal Activities The restructuring charges for costs associated with exit and disposal activities for the three and nine months ended September 30, 2019 related primarily to contract cancellation penalties. In the nine months ended September 30, 2018, the restructuring charges for costs associated with exit and disposal activities included contract cancellation penalties and environmental remediation liabilities. The Company expects to incur additional costs in the future related to its restructuring activities. Future costs are expected to include demolition costs related to closed facilities and restructuring plan implementation costs; these costs will be recognized as incurred. The Company also expects to incur additional employee-related costs, including involuntary termination benefits, related to its other optimization activities. These costs cannot be reasonably estimated at this time. Asset Related Charges The Company recognized additional pretax impairment charges of $16 million and $34 million for the three and nine months ended September 30, 2019 , respectively, related primarily to capital additions made to a biopolymers manufacturing facility in Santa Vitoria, Minas Gerais, Brazil, which was impaired in 2017 (charge of $3 million and $9 million for the three and nine months ended September 30, 2018). The impairment charge was included in “Restructuring and asset related charges - net” in the consolidated statements of income and related to Performance Materials & Coatings ( $9 million ) and Packaging & Specialty Plastics ( $7 million ). See Note 20 for additional information. On August 13, 2019, the Company entered into a definitive agreement to sell its acetone derivatives business to ALTIVIA Ketones & Additives, LLC. The divestiture includes the Company's acetone derivatives related inventory and production assets, located in Institute, West Virginia, in addition to the site infrastructure, land and utilities. The divestiture is expected to close in the fourth quarter of 2019. The Company will remain at the Institute site as a tenant. As a result of this planned divestiture, the Company recognized a pretax impairment charge of $75 million in the third quarter of 2019. The impairment charge was included in "Restructuring and asset related charges - net" in the consolidated statements of income and related to Packaging & Specialty Plastics ( $24 million ) and Corporate ( $51 million ). See Note 20 for additional information.

SUPPLEMENTARY INFORMATION

SUPPLEMENTARY INFORMATION	9 Months Ended
	Sep. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Supplementary Information Disclosure [Text Block]	SUPPLEMENTARY INFORMATION The Company uses "Sundry income (expense) – net" to record a variety of income and expense items such as foreign currency exchange gains and losses, dividends from investments, gains and losses on sales of investments and assets, non-operating pension and other postretirement benefit plan credits or costs, and certain litigation matters. TDCC For the three months ended September 30, 2019 , "Sundry income (expense) - net" was income of $284 million compared with expense of $3 million for the three months ended September 30, 2018 . "Sundry income (expense) – net" increased primarily due to an increase in foreign currency exchange gains and non-operating pension and postretirement benefit plan credits compared with the third quarter of 2018, as well as a net gain of $205 million related to litigation matters, which included a $170 million gain related to a legal settlement with Nova Chemicals Corporation ("Nova") (related to the Packaging & Specialty Plastics segment) and an $85 million gain related to an adjustment of the Dow Silicones breast implant liability (related to the Corporate segment) which were partially offset by a $50 million charge (net of indemnifications of $37 million ) related to the settlement of the Dow Silicones commercial creditor matters (related to the Corporate segment). The third quarter of 2018 included a $6 million loss on the early extinguishment of debt. "Sundry income (expense) - net" in the first nine months of 2019 was income of $462 million compared with income of $37 million in the first nine months of 2018. In addition to the amounts previously discussed, the first nine months of 2019 included a $44 million loss on the early extinguishment of debt and a gain of $14 million on post-closing adjustments related to a previous divestiture (both related to the Corporate segment). The first nine months of 2018 included a $20 million loss for a post-closing adjustment related to the Dow Silicones ownership restructure (related to the Performance Materials & Coatings segment) and a $20 million gain related to the Company's sale of its equity interest in MEGlobal (related to the Industrial Intermediates & Infrastructure segment). See Notes 12 , 13 , 17 and 23 for additional information. Dow Inc. For the three months ended September 30, 2019 , "Sundry income (expense) - net" was income of $301 million compared with expense of $3 million for the three months ended September 30, 2018 . For the nine months ended September 30, 2019 , "Sundry income (expense) - net" was income of $369 million compared with income of $37 million for the nine months ended September 30, 2018 . In addition to the amounts previously discussed above for TDCC, "Sundry income (expense) - net" for the nine months ended September 30, 2019 , included a $58 million loss on post-closing adjustments related to a previous divestiture and $52 million in charges associated with agreements entered into with DuPont and Corteva as part of the separation and distribution, which provides for cross-indemnities and allocations of obligations and liabilities for periods prior to, at and after completion of the separation (both related to the Corporate segment). See Notes 3 , 12 , 13 , 17 and 23 for additional information.

EARNINGS PER SHARE (Notes)

EARNINGS PER SHARE (Notes)	9 Months Ended
	Sep. 30, 2019
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	The following tables provide earnings per share calculations of Dow Inc. for the three and nine months ended September 30, 2019 and 2018. In accordance with the accounting guidance for earnings per share, earnings per share of TDCC is not presented as this information is not required in financial statements of wholly owned subsidiaries. Net Income for Earnings Per Share Calculations Three Months Ended Nine Months Ended In millions Sep 30, 2019 Sep 30, 2018 Sep 30, 2019 Sep 30, 2018 Income from continuing operations, net of tax $ 347 $ 714 $ 593 $ 2,449 Net income attributable to noncontrolling interests - continuing operations 14 32 61 78 Net income attributable to participating securities - continuing operations 1 2 — 4 — Income from continuing operations attributable to common stockholders $ 331 $ 682 $ 528 $ 2,371 Income from discontinued operations, net of tax $ — $ 335 $ 445 $ 1,403 Net income attributable to noncontrolling interests - discontinued operations — 4 13 24 Income from discontinued operations attributable to common stockholders $ — $ 331 $ 432 $ 1,379 Net income attributable to common stockholders $ 331 $ 1,013 $ 960 $ 3,750 Earnings Per Share Calculations - Basic Three Months Ended Nine Months Ended Dollars per share Sep 30, 2019 Sep 30, 2018 Sep 30, 2019 Sep 30, 2018 Income from continuing operations attributable to common stockholders $ 0.45 $ 0.91 $ 0.71 $ 3.17 Income from discontinued operations attributable to common stockholders — 0.45 0.58 1.85 Net income attributable to common stockholders $ 0.45 $ 1.36 $ 1.29 $ 5.02 Earnings Per Share Calculations - Diluted Three Months Ended Nine Months Ended Dollars per share Sep 30, 2019 Sep 30, 2018 Sep 30, 2019 Sep 30, 2018 Income from continuing operations attributable to common stockholders $ 0.45 $ 0.91 $ 0.71 $ 3.17 Income from discontinued operations attributable to common stockholders — 0.45 0.58 1.85 Net income attributable to common stockholders $ 0.45 $ 1.36 $ 1.29 $ 5.02 Share Count Information Three Months Ended Nine Months Ended Shares in millions Sep 30, 2019 Sep 30, 2018 Sep 30, 2019 Sep 30, 2018 Weighted-average common shares - basic 2 739.8 747.2 743.3 747.2 Plus dilutive effect of equity compensation plans 3.2 — 2.8 — Weighted-average common shares - diluted 2 743.0 747.2 746.1 747.2 Stock options and restricted stock units excluded from EPS calculations 3 12.9 — 6.4 — 1. Restricted stock units (formerly termed deferred stock) are considered participating securities due to the Company's practice of paying dividend equivalents on unvested shares. 2. Share amounts for the three and nine months ended September 30, 2018, were based on 2,246.3 million DowDuPont common shares outstanding as of the Record Date for the April 1, 2019 distribution, less 4.6 million Employee Stock Ownership Plan ("ESOP") shares that had not been released and were not considered outstanding, adjusted for the Distribution Ratio. There was no dilutive effect for the three and nine months ended September 30, 2018, as the Company did not engage in activities giving rise to dilution. 3. These outstanding options to purchase shares of common stock and restricted stock units were excluded from the calculation of diluted earnings per share because the effect of including them would have been antidilutive. For the three and nine months ended September 30, 2018, the Company did not engage in activities giving rise to dilution.

INVENTORIES

INVENTORIES	9 Months Ended
	Sep. 30, 2019
Inventory Disclosure [Abstract]
INVENTORIES	INVENTORIES The following table provides a breakdown of inventories: Inventories Sep 30, 2019 Dec 31, 2018 In millions Finished goods $ 3,627 $ 4,313 Work in process 1,190 1,335 Raw materials 654 674 Supplies 824 826 Total $ 6,295 $ 7,148 Adjustment of inventories to a LIFO basis 121 (249 ) Total inventories $ 6,416 $ 6,899

NONCONSOLIDATED AFFILIATES

NONCONSOLIDATED AFFILIATES	9 Months Ended
	Sep. 30, 2019
Equity Method Investments and Joint Ventures [Abstract]
NONCONSOLIDATED AFFILIATES	NONCONSOLIDATED AFFILIATES The Company's investments in companies accounted for using the equity method ("nonconsolidated affiliates"), by classification in the consolidated balance sheets, are shown in the following table: Investments in Nonconsolidated Affiliates Sep 30, 2019 Dec 31, 2018 In millions Investment in nonconsolidated affiliates $ 3,007 $ 3,320 Other noncurrent obligations (139 ) — Net investment in nonconsolidated affiliates $ 2,868 $ 3,320 EQUATE In the first quarter of 2019, EQUATE Petrochemical Company K.S.C.C. ("EQUATE") paid a dividend of $440 million , reflected in "Earnings of nonconsolidated affiliates less than dividends received" in the consolidated statements of cash flows. As a result, the Company had a negative investment balance in EQUATE of $139 million at September 30, 2019 , classified as "Other noncurrent obligations" in the consolidated balance sheets. At December 31, 2018 , the Company had an investment balance in EQUATE of $131 million , classified as "Investment in nonconsolidated affiliates" in the consolidated balance sheets. Sadara Chemical Company In 2011, the Company and Saudi Arabian Oil Company formed Sadara Chemical Company (“Sadara”) - a joint venture between the two companies that subsequently constructed and now operates a world-scale, fully integrated chemicals complex in Jubail Industrial City, Kingdom of Saudi Arabia. The Company has a 35 percent equity interest in this joint venture and has been, and continues to be, responsible for marketing the majority of Sadara’s products through the Company’s established sales channels. In 2017, Sadara achieved full commercial operations of all its facilities. In December 2018, the joint venture successfully completed its Creditors Reliability Test, an extensive operational testing program designed to demonstrate the reliability of the joint venture’s full chemical complex by operating at high rates for an extended period of time. While Sadara has reached these operational milestones and has been generating positive EBITDA (a non-GAAP measure defined as earnings before interest, taxes, depreciation and amortization), the joint venture has yet to report positive net income. During the fourth quarter of 2019, Sadara will commence an update of its strategic business plan, inclusive of updated financial projections, which will be reviewed with its board of directors. Sadara also expects to complete an impairment analysis of its long-lived assets which will include updated long-term cash flow projections from the updated strategic business plan as well as long term price assumptions from an independent third party, which are expected to be received in the fourth quarter of 2019. Based on these updated financial projections, Dow may also be required to evaluate its equity investment in Sadara for other-than-temporary impairment, which could result in an impairment charge up to the carrying value of the Company’s equity investment. At September 30, 2019 , the Company’s equity investment in Sadara was $1,581 million .

GOODWILL AND OTHER INTANGIBLE A

GOODWILL AND OTHER INTANGIBLE ASSETS	9 Months Ended
	Sep. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND OTHER INTANGIBLE ASSETS	GOODWILL AND OTHER INTANGIBLE ASSETS The following table shows changes in the carrying amount of goodwill by reportable segment: Goodwill Packaging & Specialty Plastics Industrial Intermediates & Infrastructure Performance Materials & Coatings Total In millions Net goodwill at Dec 31, 2018 $ 5,101 $ 1,095 $ 3,650 $ 9,846 Foreign currency impact (16 ) (5 ) (40 ) (61 ) Net goodwill at Sep 30, 2019 $ 5,085 $ 1,090 $ 3,610 $ 9,785 The separation from DowDuPont did not impact the composition of the Company's six reporting units: Coatings & Performance Monomers ("C&PM"), Consumer Solutions, Hydrocarbons & Energy, Industrial Solutions, Packaging and Specialty Plastics and Polyurethanes & Construction Chemicals. The ECP businesses received as part of the separation from DowDuPont are included in the Hydrocarbons & Energy and Packaging and Specialty Plastics reporting units. The Company’s goodwill impairment testing occurs annually in the fourth quarter and is performed at the reporting unit level. During the fourth quarter of 2019, the Company will initiate strategic business reviews as part of its annual planning process. As a result of the strategic business reviews, key decisions and long-term growth strategies could change the long-term financial plans used to determine the fair value of the Company’s reporting units. In the fourth quarter of 2017, the Company recorded a goodwill impairment charge of $1,491 million related to the C&PM reporting unit, primarily due to lower future revenue and profitability expectations. In the fourth quarter of 2018, the Company conducted quantitative testing on the C&PM reporting unit and concluded that the fair value of the reporting unit exceeded the carrying value. The Company has continued to monitor the performance of the C&PM reporting unit, as benchmarked against its long-term financial plan, and has evaluated industry and company-specific circumstances which affect the financial results of this reporting unit, including customer consolidation, changes in customer buying patterns and changes in supply and demand balances in key end-markets. At September 30, 2019, no events or changes in circumstances have occurred which would indicate that the fair value of the C&PM reporting unit has more likely than not been reduced below its carrying amount. The long-term financial plan for the C&PM reporting unit contains numerous assumptions including, but not limited to: expected market growth rates; success of sales and marketing efforts; commercialization of innovation programs; benefit of cost reduction programs; availability of capital and expense resources to execute growth initiatives; impact of competitor actions; industry supply and demand balances; and, macroeconomic factors such as foreign currency exchange rates and interest rates. Changes to those assumptions could potentially impact the results of the C&PM reporting unit’s goodwill impairment testing. At September 30, 2019 , the C&PM reporting unit had goodwill of $1,039 million . The following table provides information regarding the Company’s other intangible assets: Other Intangible Assets Sep 30, 2019 Dec 31, 2018 In millions Gross Carrying Amount Accum Amort Net Gross Carrying Amount Accum Amort Net Intangible assets with finite lives: Developed technology $ 2,633 $ (1,414 ) $ 1,219 $ 2,634 $ (1,252 ) $ 1,382 Software 1,434 (867 ) 567 1,404 (805 ) 599 Trademarks/tradenames 352 (342 ) 10 352 (329 ) 23 Customer-related 3,185 (1,125 ) 2,060 3,211 (993 ) 2,218 Total other intangible assets, finite lives $ 7,604 $ (3,748 ) $ 3,856 $ 7,601 $ (3,379 ) $ 4,222 In-process research and development 3 — 3 3 — 3 Total other intangible assets $ 7,607 $ (3,748 ) $ 3,859 $ 7,604 $ (3,379 ) $ 4,225 The following table provides information regarding amortization expense from continuing operations related to intangible assets: Amortization Expense from Continuing Operations Three Months Ended Nine Months Ended In millions Sep 30, 2019 Sep 30, 2018 Sep 30, 2019 Sep 30, 2018 Other intangible assets, excluding software $ 100 $ 117 $ 320 $ 353 Software, included in “Cost of sales” from Continuing Operations $ 23 $ 23 $ 70 $ 68 Total estimated amortization expense from continuing operations for 2019 and the five succeeding fiscal years is as follows: Estimated Amortization Expense from Continuing Operations In millions 2019 $ 515 2020 $ 489 2021 $ 467 2022 $ 405 2023 $ 375 2024 $ 361

TRANSFERS OF FINANCIAL ASSETS

TRANSFERS OF FINANCIAL ASSETS	9 Months Ended
	Sep. 30, 2019
Transfers and Servicing [Abstract]
TRANSFERS OF FINANCIAL ASSETS	TRANSFERS OF FINANCIAL ASSETS The Company historically sold trade accounts receivable of select North American entities and qualifying trade accounts receivable of select European entities on a revolving basis to certain multi-seller commercial paper conduit entities ("conduits"). The proceeds received were comprised of cash and interests in specified assets of the conduits (the receivables sold by the Company) that entitled the Company to the residual cash flows of such specified assets in the conduits after the commercial paper was repaid. Neither the conduits nor the investors in those entities had recourse to other assets of the Company in the event of nonpayment by the debtors. In the fourth quarter of 2017, the Company suspended further sales of trade accounts receivable through these facilities and began reducing outstanding balances through collections of trade accounts receivable previously sold to such conduits. In September and October 2018, the North American and European facilities, respectively, were amended and the terms of the agreements changed from off-balance sheet arrangements to secured borrowing arrangements. See Note 12 for additional information on the secured borrowing arrangements. The following represents the cash flows between the Company and the conduits: Cash Proceeds Three Months Ended Nine Months Ended In millions Sep 30, Sep 30, Interests in conduits 1 $ 1 $ 657 1. Presented in "Investing Activities" in the consolidated statements of cash flows.

NOTES PAYABLE, LONG-TERM DEBT A

NOTES PAYABLE, LONG-TERM DEBT AND AVAILABLE CREDIT FACILITIES	9 Months Ended
	Sep. 30, 2019
Debt Disclosure [Abstract]
NOTES PAYABLE, LONG-TERM DEBT AND AVAILABLE CREDIT FACILITIES	NOTES PAYABLE, LONG-TERM DEBT AND AVAILABLE CREDIT FACILITIES Notes Payable Sep 30, Dec 31, In millions Commercial paper $ — $ 10 Notes payable to banks and other lenders 441 288 Notes payable to related companies 1 76 — Total notes payable $ 517 $ 298 Period-end average interest rates 4.92 % 8.28 % 1. In addition, "Notes payable" for TDCC at September 30, 2019 includes a $418 million note payable to Dow Inc., which is not reflected in the table above. See Note 22 for additional information. Long-Term Debt 2019 Average Rate Sep 30, 2018 Average Rate Dec 31, In millions Promissory notes and debentures: Final maturity 2019 9.80 % $ 3 9.80 % $ 7 Final maturity 2020 8.44 % 76 4.46 % 1,547 Final maturity 2021 4.71 % 1,424 4.71 % 1,424 Final maturity 2022 3.50 % 1,372 3.50 % 1,373 Final maturity 2023 7.64 % 325 7.64 % 325 Final maturity 2024 3.37 % 1,397 3.50 % 896 Final maturity 2025 and thereafter 5.70 % 9,507 5.98 % 7,963 Other facilities: U.S. dollar loans, various rates and maturities 2.80 % 2,000 3.59 % 4,533 Foreign currency loans, various rates and maturities 3.33 % 605 3.20 % 708 InterNotes, varying maturities through 2049 3.44 % 792 3.26 % 778 Finance lease obligations 1 425 371 Unamortized debt discount and issuance costs (335 ) (334 ) Long-term debt due within one year 2 (378 ) (338 ) Long-term debt $ 17,213 $ 19,253 1. See Note 14 for additional information. 2. Presented net of current portion of unamortized debt issuance costs. Maturities of Long-Term Debt for Next Five Years at Sep 30, 2019 In millions 2019 $ 97 2020 $ 379 2021 $ 1,763 2022 $ 1,514 2023 1 $ 2,509 2024 $ 1,493 1. Assumes the option to extend will be exercised for the $2.0 billion Dow Silicones Term Loan Facility. 2019 Activity In the first nine months of 2019, the Company issued $2.0 billion of senior unsecured notes in an offering under Rule 144A of the Securities Act of 1933. The offering included $750 million aggregate principal amount of 4.80 percent notes due 2049; $750 million aggregate principal amount of 3.625 percent notes due 2026; and $500 million aggregate principal amount of 3.15 percent notes due 2024. In addition, the Company redeemed $1.5 billion of 4.25 percent notes issued by the Company with maturity in 2020. As a result, the Company recognized a pretax loss of $42 million on the early extinguishment of debt, included in "Sundry income (expense) - net" in the consolidated statements of income and related to the Corporate segment. The Company also issued an aggregate principal amount of $136 million of International Notes ("InterNotes"), and redeemed an aggregate principal amount of $117 million at maturity. Approximately $136 million of long-term debt (net of $16 million of issuances) was repaid by consolidated variable interest entities. In the second quarter of 2019, Dow Silicones voluntarily repaid $2.5 billion of principal under a certain third party credit agreement ("Term Loan Facility"). As a result, Dow Silicones recognized a pretax loss of $2 million on the early extinguishment of debt, included in "Sundry income (expense) - net" in the consolidated statements of income and related to the Corporate segment. In September 2019, Dow Silicones amended the Term Loan Facility to extend the maturity date on the remaining principal balance of $2.0 billion , making amounts borrowed under the Term Loan Facility payable in September 2021. In addition, this amendment includes options to extend the maturity date through September 2023, at Dow Silicones' election, which the Company intends to exercise. Subsequent Events On October 11, 2019, the Company announced a make-whole call for $1.25 billion of 4.125 percent notes with maturity in November 2021, which will settle on November 12, 2019. In October 2019, TDCC launched exchange offers for $4 billion of all the outstanding, unregistered senior notes that were issued in private offerings on November 30, 2018 and May 20, 2019, for identical, registered notes under the Securities Act of 1933 (the "Exchange Offers"). The Exchange Offers are with respect to the Company's 3.15 percent notes due 2024, 4.55 percent notes due 2025, 3.625 percent notes due 2026, 4.80 percent notes due 2028, 5.55 percent notes due 2048 and 4.80 percent notes due 2049, and fulfilled the Company's obligations contained in the registration rights agreements entered into in connection with the issuance of the aforementioned notes. 2018 Activity In the first nine months of 2018, the Company redeemed $333 million of 5.7 percent notes at maturity, and an aggregate principal amount of $86 million of InterNotes at maturity. In addition, approximately $75 million of long-term debt was repaid by consolidated variable interest entities. The Company also called an aggregate principal amount of $343 million tax-exempt bonds of various interest rates and maturities in 2029, 2033 and 2038. As a result of the redemptions, the Company recognized a pretax loss of $7 million on the early extinguishment of debt, included in “Sundry income (expense) - net” in the consolidated statements of income and related to the Corporate segment. Available Credit Facilities The following table summarizes the Company's credit facilities: Committed and Available Credit Facilities at Sep 30, 2019 In millions Committed Credit Credit Available Maturity Date Interest Five Year Competitive Advance and Revolving Credit Facility $ 5,000 $ 5,000 October 2023 Floating rate Term Loan Facility 1 2,000 — September 2023 Floating rate North American Securitization Facility 800 800 December 2019 Floating rate European Securitization Facility 2 437 437 October 2020 Floating rate Bilateral Revolving Credit Facility 100 100 October 2019 Floating rate Bilateral Revolving Credit Facility 100 100 March 2020 Floating rate Bilateral Revolving Credit Facility 100 100 March 2020 Floating rate Bilateral Revolving Credit Facility 280 280 March 2020 Floating rate Bilateral Revolving Credit Facility 100 100 March 2020 Floating rate Bilateral Revolving Credit Facility 200 200 March 2020 Floating rate Bilateral Revolving Credit Facility 200 200 May 2020 Floating rate Bilateral Revolving Credit Facility 200 200 July 2020 Floating rate Bilateral Revolving Credit Facility 100 100 August 2020 Floating rate Total committed and available credit facilities $ 9,617 $ 7,617 1. Assumes the option to extend the Term Loan Facility will be exercised. 2. Equivalent to Euro 400 million . Debt Covenants and Default Provisions There were no material changes to the debt covenants and default provisions related to the Company's outstanding long-term debt and primary, private credit agreements in the first nine months of 2019, except for what has been noted below. Information on the Company's debt covenants and default provisions can be found in Note 17 to the Consolidated Financial Statements included in Dow Inc. and TDCC's 2018 10-K Recast filed with the SEC on July 25, 2019. On April 1, 2019, DowDuPont completed the separation of its materials science business and Dow Inc. became the direct parent company of TDCC. In conjunction with the separation, Dow Inc. is obligated, substantially concurrently with the issuance of any guarantee in respect of outstanding or committed indebtedness under the Company's Five Year Competitive Advance and Revolving Credit Facility Agreement ("Revolving Credit Agreement"), to enter into a supplemental indenture with TDCC and the trustee under TDCC’s existing 2008 base indenture governing certain notes issued by TDCC. Under such supplemental indenture, Dow Inc. will guarantee all outstanding debt securities and all amounts due under such existing base indenture and will become subject to certain covenants and events of default under the existing base indenture. In addition, the Revolving Credit Agreement includes an event of default which would be triggered in the event Dow Inc. incurs or guarantees third party indebtedness for borrowed money in excess of $250 million or engages in any material activity or directly owns any material assets, in each case, subject to certain conditions and exceptions. Dow Inc. may, at its option, cure the event of default by delivering an unconditional and irrevocable guarantee to the administrative agent within thirty days of the event or events giving rise to such event of default. No such events have occurred or have been triggered at the time of the filing of this Quarterly Report on Form 10-Q.

COMMITMENTS AND CONTINGENT LIAB

COMMITMENTS AND CONTINGENT LIABILITIES	9 Months Ended
	Sep. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	COMMITMENTS AND CONTINGENT LIABILITIES Environmental Matters Accruals for environmental matters are recorded when it is probable that a liability has been incurred and the amount of the liability can be reasonably estimated, based on current law and existing technologies. At September 30, 2019 , Dow had accrued obligations of $1,193 million for probable environmental remediation and restoration costs, including $211 million for the remediation of Superfund sites. These obligations are included in "Accrued and other current liabilities" and "Other noncurrent obligations" in the consolidated balance sheets. This is management’s best estimate of the costs for remediation and restoration with respect to environmental matters for which Dow has accrued liabilities, although it is reasonably possible that the ultimate cost with respect to these particular matters could range up to approximately one and a half times that amount. Consequently, it is reasonably possible that environmental remediation and restoration costs in excess of amounts accrued could have a material impact on Dow’s results of operations, financial condition and cash flows. It is the opinion of Dow’s management, however, that the possibility is remote that costs in excess of the range disclosed will have a material impact on Dow’s results of operations, financial condition and cash flows. Inherent uncertainties exist in these estimates primarily due to unknown conditions, changing governmental regulations and legal standards regarding liability, and emerging remediation technologies for handling site remediation and restoration. As new or additional information becomes available and/or certain spending trends become known, management will evaluate such information in determination of the current estimate of environmental liability. At December 31, 2018 , Dow had accrued obligations of $810 million for probable environmental remediation and restoration costs, including $156 million for the remediation of Superfund sites. During the third quarter of 2019, the Company recorded a pretax charge related to environmental remediation matters at a number of current and historical locations. The charge primarily resulted from: the culmination of long-standing negotiations and discussions with regulators and agencies, including technical studies supporting higher cost estimates for final or staged remediation plans; the Company’s evaluation of the cost required to manage remediation activities at sites affected by Dow’s separation from DowDuPont and related agreements with Corteva and DuPont; and, the Company’s review of its closure strategies and obligations to monitor ongoing operations and maintenance activities. In addition, the Company recorded indemnification assets of $48 million related to Dow Silicones’ environmental matters. The Company recognized a pretax charge, net of indemnifications, of $399 million related to these environmental matters, included in “Cost of sales” in the consolidated statements of income and related to Packaging & Specialty Plastics ( $5 million ), Industrial Intermediates & Infrastructure ( $8 million ), Performance Materials & Coatings ( $50 million ) and Corporate ( $336 million ). Litigation Asbestos-Related Matters of Union Carbide Corporation A summary of Asbestos-Related Matters of Union Carbide Corporation can be found in Note 18 to the Consolidated Financial Statements included in Dow Inc. and TDCC's 2018 10-K Recast filed with the SEC on July 25, 2019. Introduction Union Carbide is and has been involved in a large number of asbestos-related suits filed primarily in state courts during the past four decades. These suits principally allege personal injury resulting from exposure to asbestos-containing products and frequently seek both actual and punitive damages. The alleged claims primarily relate to products that Union Carbide sold in the past, alleged exposure to asbestos-containing products located on Union Carbide’s premises and Union Carbide’s responsibility for asbestos suits filed against a former Union Carbide subsidiary, Amchem Products, Inc. (“Amchem”). In many cases, plaintiffs are unable to demonstrate that they have suffered any compensable loss as a result of such exposure, or that injuries incurred in fact resulted from exposure to Union Carbide’s products. Union Carbide expects more asbestos-related suits to be filed against Union Carbide and Amchem in the future, and will aggressively defend or reasonably resolve, as appropriate, both pending and future claims. Estimating the Asbestos-Related Liability Since 2003, Union Carbide has engaged Ankura Consulting Group, LLC ("Ankura"), a third party actuarial specialist, to review Union Carbide's historical asbestos-related claim and resolution activity in order to assist Union Carbide's management in estimating the asbestos-related liability. Each year, Ankura reviews the claim and resolution activity to determine the appropriateness of updating the most recent Ankura study. Based on the December 2018 Ankura review and Union Carbide's own review of the data, Union Carbide's total asbestos-related liability through the terminal year of 2049, including asbestos-related defense and processing costs, was $1,260 million at December 31, 2018 , and included in “Accrued and other current liabilities” and “Asbestos-related liabilities - noncurrent” in the consolidated balance sheets. Each quarter, Union Carbide reviews claims filed, settled and dismissed, as well as average settlement and resolution costs by disease category. Union Carbide also considers additional quantitative and qualitative factors such as the nature of pending claims, trial experience of Union Carbide and other asbestos defendants, current spending for defense and processing costs, significant appellate rulings and legislative developments, trends in the tort system, and their respective effects on expected future resolution costs. Union Carbide's management considers all these factors in conjunction with the most recent Ankura study and determines whether a change in the estimate is warranted. Based on Union Carbide's review of 2019 activity, it was determined that no adjustment to the accrual was required at September 30, 2019 . Union Carbide’s asbestos-related liability for pending and future claims and defense and processing costs was $1,192 million at September 30, 2019 , and approximately 18 percent of the recorded liability related to pending claims and approximately 82 percent related to future claims. Summary Dow's management believes the amounts recorded by Union Carbide for the asbestos-related liability (including defense and processing costs) reflect reasonable and probable estimates of the liability based upon current, known facts. However, future events, such as the number of new claims to be filed and/or received each year, the average cost of defending and disposing of each such claim, as well as the numerous uncertainties surrounding asbestos litigation in the United States over a significant period of time, could cause the actual costs for Union Carbide to be higher or lower than those projected or those recorded. Any such events could result in an increase or decrease in the recorded liability. Because of the uncertainties described above, Union Carbide cannot estimate the full range of the cost of resolving pending and future asbestos-related claims facing Union Carbide and Amchem. As a result, it is reasonably possible that an additional cost of disposing of Union Carbide's asbestos-related claims, including future defense and processing costs, could have a material impact on Dow's results of operations and cash flows for a particular period and on the consolidated financial position. Dow Silicones Chapter 11 Related Matters A summary of the Dow Silicones Chapter 11 Related Matters can be found in Note 18 to the Consolidated Financial Statements included in Dow Inc. and TDCC's 2018 10-K Recast filed with the SEC on July 25, 2019. Introduction In 1995, Dow Silicones, then a 50:50 joint venture between the Company and Corning Incorporated ("Corning"), voluntarily filed for protection under Chapter 11 of the U.S. Bankruptcy Code in order to resolve Dow Silicones’ breast implant liabilities and related matters (the “Chapter 11 Proceeding”). Dow Silicones emerged from the Chapter 11 Proceeding on June 1, 2004 (the “Effective Date”) and is implementing the Joint Plan of Reorganization (the “Plan”). The Plan provides funding for the resolution of breast implant and other product liability litigation covered by the Chapter 11 Proceeding and provides a process for the satisfaction of commercial creditor claims in the Chapter 11 Proceeding. As of June 1, 2016, Dow Silicones is a wholly owned subsidiary of the Company. Breast Implant and Other Product Liability Claims Under the Plan, a product liability settlement program administered by an independent claims office (the “Settlement Facility”) was created to resolve breast implant and other product liability claims. Product liability claimants rejecting the settlement program in favor of pursuing litigation must bring suit against a litigation facility (the “Litigation Facility”). Dow Silicones has an obligation to fund the Settlement Facility and the Litigation Facility over a 16-year period, commencing at the Effective Date. At September 30, 2019 , Dow Silicones and its insurers have made life-to-date payments of $1,762 million to the Settlement Facility and the Settlement Facility reported an unexpended balance of $81 million . In the third quarter of 2019, with the assistance of a third party consultant ("Consultant"), Dow Silicones updated its estimate of its liability for breast implant and other product liability claims ("Implant Liability") to $165 million , primarily reflecting a decrease in Class 16 claims, a decrease resulting from the passage of time, decreased claim filing activity and administrative costs compared with the previous estimate, and an increase in investment income resulting from insurance proceeds. Based on the Consultant's updated estimate and Dow Silicones own review of claim filing activity, Dow Silicones determined that an adjustment to the Implant Liability was required. Accordingly, Dow Silicones decreased its Implant Liability in the third quarter of 2019 by $98 million , included in "Sundry income (expense) - net" in the consolidated statements of income, and also decreased its corresponding Class 16 receivable in the third quarter of 2019, resulting in a charge of $13 million , included in “Sundry income (expense) - net” in the consolidated statements of income (both related to the Corporate segment). Dow Silicones' Implant Liability was $165 million at September 30, 2019 ( $263 million at December 31, 2018 ), of which zero at September 30, 2019 ( $111 million at December 31, 2018 ) was included in “Accrued and other current liabilities” and $165 million at September 30, 2019 ( $152 million at December 31, 2018 ) was included in "Other noncurrent obligations" in the consolidated balance sheets. Dow Silicones is not aware of circumstances that would change the factors used in estimating the Implant Liability and believes the recorded liability reflects the best estimate of the remaining funding obligations under the Plan; however, the estimate relies upon a number of significant assumptions, including: future acceptance rates, disease mix, and payment values will be materially consistent with historical experience; no material negative outcomes in future controversies or disputes over Plan interpretation will occur; and the Plan will not be modified. If actual outcomes related to any of these assumptions prove to be materially different, the future liability to fund the Plan may be materially different than the amount estimated. If Dow Silicones was ultimately required to fund the full liability up to the maximum capped value, the liability would be $2,220 million at September 30, 2019 . Commercial Creditor Issues The Plan provides that each of Dow Silicones' commercial creditors (the “Commercial Creditors”) would receive in cash the sum of (a) an amount equal to the principal amount of their claims and (b) interest on such claims. Upon the Plan becoming effective, Dow Silicones paid approximately $1,500 million to the Commercial Creditors, representing principal and an amount of interest that Dow Silicones considered undisputed. On August 19, 2019, Dow Silicones entered into a settlement agreement with the Commercial Creditors, obligating Dow Silicones to pay $172 million , inclusive of the Commercial Creditors' legal costs. The settlement was approved by the U.S. District Court for the Eastern District of Michigan and will be paid in the fourth quarter of 2019. As a result of the settlement agreement, in the third quarter of 2019, the Company recorded a pretax charge of $50 million , net of indemnifications of $37 million , included in "Sundry Income (expense) - net" in the consolidated statements of income and related to the Corporate segment. At September 30, 2019 , the liability related to Dow Silicones' potential obligation to its Commercial Creditors was $172 million and included in "Accrued and other current liabilities" in the consolidated balance sheets ( $82 million at December 31, 2018 ). Summary The amounts recorded by Dow Silicones for the Chapter 11 related matters described above were based on current, known facts, which management believes reflect reasonable and probable estimates of the liability. However, future events could cause the actual costs for Dow Silicones to be higher or lower than those projected or those recorded. Any such events could result in an increase or decrease in the recorded liability. Other Litigation Matters In addition to the specific matters described above, the Company is party to a number of other claims and lawsuits arising out of the normal course of business with respect to product liability, patent infringement, employment matters, governmental tax and regulation disputes, contract and commercial litigation, and other actions. Certain of these actions purport to be class actions and seek damages in very large amounts. All such claims are being contested. The Company has an active risk management program consisting of numerous insurance policies secured from many carriers at various times. These policies may provide coverage that could be utilized to minimize the financial impact, if any, of certain contingencies described above. It is the opinion of the Company’s management that the possibility is remote that the aggregate of all such other claims and lawsuits will have a material adverse impact on the results of operations, financial condition and cash flows of the Company. Indemnifications with Corning In connection with the June 1, 2016 ownership restructure of Dow Silicones, the Company is indemnified by Corning for at least 50 percent of future losses associated with certain pre-closing liabilities, including the Implant Liability, Commercial Creditors issues and certain environmental matters described in the preceding sections, subject to certain conditions and limits. The maximum amount of indemnified losses which may be recovered are subject to a cap that declines over time. The Company had indemnification assets of $100 million at September 30, 2019 ( zero at December 31, 2018), of which $37 million was included in "Other current assets" and $63 million was included in "Noncurrent receivables" in the consolidated balance sheets. Gain Contingency - Dow v. Nova Chemicals Corporation Patent Infringement Matter On December 9, 2010, Dow filed suit in the Federal Court in Ontario, Canada ("Federal Court") alleging that Nova was infringing the Company's Canadian polyethylene patent 2,106,705. Nova counterclaimed on the grounds of invalidity and non-infringement. On June 29, 2017, the Federal Court issued a Confidential Supplemental Judgment, concluding that Nova must pay $645 million Canadian dollars (equivalent to $495 million U.S. dollars) to the Company, plus pre- and post-judgment interest, for which the Company received payment of $501 million from Nova on July 6, 2017. Although Nova is appealing portions of the damages judgment, certain portions of it are indisputable and will be owed to the Company regardless of the outcome of any further appeals by Nova. At September 30, 2019 , the Company had $341 million ( $341 million at December 31, 2018 ) included in "Other noncurrent obligations" in the consolidated balance sheets related to the disputed portion of the damages judgment. The Company is confident of its chances of defending the entire judgment on appeal, particularly the trial court's determinations on important factual issues, which will be accorded deferential review on appeal. See Note 18 to the Consolidated Financial Statements included in Dow Inc. and TDCC's 2018 10-K Recast filed with the SEC on July 25, 2019 for additional information. Gain Contingency - Dow v. Nova Chemicals Corporation Ethylene Asset Matter On September 18, 2019, the Court of the Queen’s Bench in Alberta, Canada, signed a judgment ordering Nova to pay the Company $1.43 billion Canadian dollars (equivalent to approximately $1.08 billion U.S. dollars) by October 11, 2019, for damages the Company incurred through 2012 related to the companies’ jointly-owned ethylene asset in Joffre, Alberta, Canada. The Court, which initially ruled in June 2018, found that Nova failed to operate the ethylene asset at full capacity for more than ten years, and furthermore, that Nova violated several contractual agreements related to the Company receiving its share of the asset’s ethylene production. These actions resulted in reduced productivity and sales for the Company. Nova has appealed the judgment, however, certain portions of it are not in dispute and are owed to the Company regardless of the outcome of Nova's appeal. As a result of these actions and in accordance with ASC 450-30 “Gain Contingencies,” the Company recorded a $186 million pretax gain in the third quarter of 2019, of which $170 million was included in "Sundry income (expense) - net" and $16 million was included in "Selling, general and administrative expenses" in the consolidated statements of income and related to the Packaging & Specialty Plastics segment. At September 30, 2019 , included in the Company’s consolidated balance sheets were $1,079 million in “Accounts and notes receivable - Other” for the damages judgment and $893 million in "Other noncurrent obligations" related to the disputed portion of the damages judgment. Dow is confident of its chances of defending the entire judgment on appeal, particularly the trial court's determinations on important factual and discretionary issues, which will be accorded deferential review on appeal. On October 10, 2019, Nova paid $1.08 billion Canadian dollars directly to the Company, and remitted $347 million Canadian dollars to the Canada Revenue Agency ("CRA") for the tax account of one of the Company's subsidiaries. The Company will seek a refund of the entire amount remitted to the CRA. Guarantees The following table provides a summary of the final expiration, maximum future payments and recorded liability reflected in the consolidated balance sheets for guarantees: Guarantees Sep 30, 2019 Dec 31, 2018 In millions Final Expiration Maximum Future Payments Recorded Liability Final Expiration Maximum Future Payments Recorded Liability Guarantees 2023 $ 4,116 $ 11 2023 $ 4,273 $ 22 Guarantees arise during the ordinary course of business from relationships with customers and nonconsolidated affiliates when the Company undertakes an obligation to guarantee the performance of others (via delivery of cash or other assets) if specified triggering events occur. With guarantees, such as commercial or financial contracts, non-performance by the guaranteed party triggers the obligation of the Company to make payments to the beneficiary of the guarantee. The majority of the Company’s guarantees relate to debt of nonconsolidated affiliates, which have expiration dates ranging from less than one year to less than four years. The Company’s current expectation is that future payment or performance related to the non-performance of others is considered remote. The Company has entered into guarantee agreements ("Guarantees") related to project financing for Sadara. The total of an Islamic bond and additional project financing (collectively “Total Project Financing”) obtained by Sadara is approximately $12.5 billion . Sadara had $11.2 billion of Total Project Financing outstanding at September 30, 2019 ( $11.7 billion at December 31, 2018 ). The Company's guarantee of the Total Project Financing is in proportion to the Company's 35 percent ownership interest in Sadara, or up to approximately $4.1 billion when the project financing is fully drawn. Sadara successfully completed an extensive operational testing program in December 2018, however, the Guarantees will be released upon the satisfactory fulfillment of certain project completion conditions, which is expected by the end of 2019, and must occur no later than December 2020.

LEASES (Notes)

LEASES (Notes)	9 Months Ended
	Sep. 30, 2019
Leases [Abstract]
Leases of Lessee Disclosure [Text Block]	LEASES Operating lease ROU assets are included in "Operating lease right-of-use assets" while finance lease ROU assets are included in "Net property" in the consolidated balance sheets. With respect to lease liabilities, operating lease liabilities are included in "Operating lease liabilities - current" and "Operating lease liabilities - noncurrent," and finance lease liabilities are included in "Long-term debt due within one year" and "Long-Term Debt" in the consolidated balance sheets. Dow routinely leases sales and administrative offices, power plants, production facilities, warehouses and tanks for product storage, aircraft, motor vehicles, railcars, computers, office machines and equipment. Some leases contain renewal provisions, purchase options and escalation clauses and the terms for these leased assets vary depending on the lease agreement. These leased assets have remaining lease terms that currently range from 1 to 50 years . See Notes 1 and 2 for additional information on leases. The components of lease cost for operating and finance leases for the three and nine months ended September 30, 2019 were as follows: Lease Cost Three Months Ended Nine Months Ended Sep 30, 2019 In millions Operating lease cost $ 134 $ 398 Finance lease cost Amortization of right-of-use assets - finance 14 31 Interest on lease liabilities - finance 6 19 Total finance lease cost $ 20 $ 50 Short-term lease cost 51 151 Variable lease cost 89 196 Sublease income — (2 ) Total lease cost $ 294 $ 793 The following table provides supplemental cash flow information related to leases: Other Lease Information Nine Months Ended Sep 30, 2019 In millions Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows for operating leases $ 398 Operating cash flows for finance leases $ 19 Financing cash flows for finance leases $ 16 The following table summarizes the lease-related assets and liabilities recorded in the consolidated balance sheets at September 30, 2019 : Lease Position Balance Sheet Classification Sep 30, 2019 In millions Right-of-use assets obtained in exchange for lease obligations: Operating leases 1 $ 2,482 Finance leases $ 99 Assets Operating lease assets Operating lease right-of-use assets $ 2,130 Finance lease assets Property 501 Finance lease amortization Accumulated depreciation (158 ) Total lease assets $ 2,473 Liabilities Current Operating Operating lease liabilities - current $ 418 Finance Long-term debt due within one year 38 Noncurrent Operating Operating lease liabilities - noncurrent 1,735 Finance Long-Term Debt 387 Total lease liabilities $ 2,578 1. Includes $2.3 billion related to the adoption of Topic 842. See Note 2 for additional information. Lease Term and Discount Rate Sep 30, 2019 Weighted-average remaining lease term Operating leases 8.0 years Finance leases 12.2 years Weighted-average discount rate Operating leases 4.17 % Finance leases 6.16 % The following table provides the maturities of lease liabilities at September 30, 2019 : Maturities of Lease Liabilities at Sep 30, 2019 Operating Leases Finance Leases In millions 2019 $ 132 $ 22 2020 472 62 2021 391 57 2022 329 51 2023 265 78 2024 and thereafter 990 348 Total future undiscounted lease payments $ 2,579 $ 618 Less imputed interest 426 193 Total present value of lease liabilities $ 2,153 $ 425 At September 30, 2019 , Dow had additional leases of approximately $88 million , primarily for pipelines, buildings and equipment, which had not yet commenced. These leases are expected to commence in the fourth quarter of 2019 or in 2020, with lease terms of up to 20 years . Future minimum lease payments for operating leases accounted for under ASC 840, "Leases," with remaining non-cancelable terms in excess of one year at December 31, 2018 were as follows: Minimum Lease Commitments at Dec 31, 2018 In millions 2019 $ 366 2020 329 2021 296 2022 269 2023 227 2024 and thereafter 855 Total $ 2,342 Dow provides guarantees related to certain leased assets, specifying the residual value that will be available to the lessor at lease termination through the sale of the assets to the lessee or third parties. The following table provides a summary of the final expiration, maximum future payments and recorded liability reflected in the consolidated balance sheets for residual value guarantees at September 30, 2019 and December 31, 2018. There was no recorded liability related to these residual value guarantees at September 30, 2019 , as payment of such residual value guarantees was not determined to be probable. The lease agreements do not contain any material restrictive covenants. Lease Guarantees Sep 30, 2019 Dec 31, 2018 In millions Final Expiration Maximum Future Payments Recorded Liability Final Expiration Maximum Future Payments Recorded Liability Residual value guarantees 2028 $ 763 $ — 2028 $ 885 $ 130

STOCKHOLDERS' EQUITY STOCKHOLDE

STOCKHOLDERS' EQUITY STOCKHOLDERS' EQUITY (Notes)	9 Months Ended
	Sep. 30, 2019
Stockholders' Equity Attributable to Parent [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	STOCKHOLDERS' EQUITY Common Stock Dow Inc. Dow Inc. was incorporated in 2018 with 100 authorized and issued shares of common stock, par value $0.01 per share, owned solely by its parent company, DowDuPont. In the first quarter of 2019, in connection with the separation and distribution of DowDuPont’s materials science business, the number of authorized shares of common stock was increased to 5,000,000,000 shares, par value $0.01 per share, and Dow Inc.'s 100 shares of issued common stock were recapitalized into 748,771,240 shares of common stock. Dow Inc.'s common stock was solely owned by DowDuPont through March 31, 2019, and on April 1, 2019, Dow Inc. became an independent, publicly traded company. Dow Inc. common stock is listed on the NYSE under the symbol “DOW.” See Note 3 for additional information. TDCC Effective with the Merger and through March 31, 2019, TDCC had 100 authorized and issued shares of common stock, par value $0.01 per share, owned solely by DowDuPont. Effective with the separation from DowDuPont, TDCC became a wholly owned subsidiary of Dow Inc., which now holds all 100 authorized and issued shares of common stock of TDCC. See Note 3 for additional information. Retained Earnings Dow Inc. There are no significant restrictions limiting Dow Inc.'s ability to pay dividends. On April 11, 2019, Dow Inc.'s Board of Directors ("Board") declared a dividend of $0.70 per share, which was paid on June 14, 2019, to shareholders of record on May 31, 2019. On August 15, 2019, Dow Inc.'s Board declared a dividend of $0.70 per share, which was paid on September 13, 2019, to shareholders of record on August 30, 2019. On October 10, 2019, Dow Inc.'s Board declared a dividend of $0.70 per share, payable on December 13, 2019, to shareholders of record on November 29, 2019. TDCC Effective with the Merger, TDCC no longer had publicly traded common stock. TDCC's common shares were owned solely by DowDuPont, prior to the separation on April 1, 2019, and TDCC's Board of Directors determined whether or not there would be a dividend distribution to DowDuPont. Effective with the separation from DowDuPont on April 1, 2019, TDCC became a wholly owned subsidiary of Dow Inc. and TDCC's common shares are owned solely by its parent company, Dow Inc. See Note 3 for information on the impact of the receipt of ECP, which was accounted for as a transfer between entities under common control. Treasury Stock Dow Inc. On April 1, 2019, Dow Inc.'s Board of Directors ratified the share repurchase program originally approved on March 15, 2019, authorizing up to $3.0 billion to be spent on the repurchase of the Company's common stock, with no expiration date, to be launched subsequent to Dow's separation from DowDuPont. In the third quarter of 2019, Dow Inc. repurchased $101 million of Dow Inc. common stock ( $406 million in the first nine months of 2019). At September 30, 2019, approximately $2.6 billion of the share repurchase program authorization remained available for repurchases. The following table provides a reconciliation of Dow Inc. common stock activity for the nine months ended September 30, 2019: Shares of Dow Inc. Common Stock Issued Held in Treasury Balance at Jan 1, 2019 100 — Impact of recapitalization 748,771,140 — Issued 1 686,397 — Repurchased — 7,961,732 Balance at Sep 30, 2019 749,457,637 7,961,732 1. Shares issued to employees under the Company's equity compensation plans. Accumulated Other Comprehensive Loss The changes in each component of AOCL for the three and nine months ended September 30, 2019 and 2018 were as follows: Accumulated Other Comprehensive Loss Three Months Ended Nine Months Ended In millions Sep 30, 2019 Sep 30, 2018 Sep 30, 2019 Sep 30, 2018 Unrealized Gains (Losses) on Investments Beginning balance $ 49 $ (23 ) $ (51 ) $ 17 Unrealized gains (losses) on investments 20 6 158 (45 ) Less: Tax (expense) benefit (4 ) (1 ) (33 ) 9 Net unrealized gains (losses) on investments 16 5 125 (36 ) (Gains) losses reclassified from AOCL to net income 1 (6 ) 4 (18 ) 7 Less: Tax expense (benefit) 2 1 (1 ) 4 (2 ) Net (gains) losses reclassified from AOCL to net income (5 ) 3 (14 ) 5 Other comprehensive income (loss), net of tax 11 8 111 (31 ) Reclassification of stranded tax effects 3 — — — (1 ) Ending balance $ 60 $ (15 ) $ 60 $ (15 ) Cumulative Translation Adjustment Beginning balance $ (1,067 ) $ (1,682 ) $ (1,813 ) $ (1,481 ) Gains (losses) on foreign currency translation (164 ) (94 ) (100 ) (166 ) Less: Tax (expense) benefit (26 ) (4 ) (12 ) (24 ) Net gains (losses) on foreign currency translation (190 ) (98 ) (112 ) (190 ) (Gains) losses reclassified from AOCL to net income 4 (26 ) — (68 ) (2 ) Other comprehensive income (loss), net of tax (216 ) (98 ) (180 ) (192 ) Impact of common control transaction 5 — — 710 — Reclassification of stranded tax effects 3 — — — (107 ) Ending balance $ (1,283 ) $ (1,780 ) $ (1,283 ) $ (1,780 ) Pension and Other Postretirement Benefits Beginning balance $ (7,635 ) $ (7,675 ) $ (7,965 ) $ (6,998 ) Gains (losses) arising during the period — — 34 — Less: Tax (expense) benefit — — (10 ) — Net gains (losses) arising during the period — — 24 — Amortization and recognition of net loss and prior service credits 6 139 156 413 468 Less: Tax expense (benefit) 2 (31 ) (33 ) (82 ) (95 ) Net loss and prior service credits reclassified from AOCL to net income 108 123 331 373 Other comprehensive income (loss), net of tax 108 123 355 373 Impact of common control transaction 5 — — 83 — Reclassification of stranded tax effects 3 — — — (927 ) Ending balance $ (7,527 ) $ (7,552 ) $ (7,527 ) $ (7,552 ) Derivative Instruments Beginning balance $ (335 ) $ (7 ) $ (56 ) $ (109 ) Gains (losses) on derivative instruments (187 ) 241 (545 ) 315 Less: Tax (expense) benefit 37 (45 ) 110 (44 ) Net gains (losses) on derivative instruments (150 ) 196 (435 ) 271 (Gains) losses reclassified from AOCL to net income 7 20 16 30 75 Less: Tax expense (benefit) 2 (4 ) (4 ) (8 ) (14 ) Net (gains) losses reclassified from AOCL to net income 16 12 22 61 Other comprehensive income (loss), net of tax (134 ) 208 (413 ) 332 Reclassification of stranded tax effects 3 — — — (22 ) Ending balance $ (469 ) $ 201 $ (469 ) $ 201 Total AOCL ending balance $ (9,219 ) $ (9,146 ) $ (9,219 ) $ (9,146 ) 1. Reclassified to "Net sales" and "Sundry income (expense) - net." 2. Reclassified to "Provision for income taxes." 3. Amounts reclassified to "Retained earnings" as a result of the adoption of ASU 2018-02. 4. Reclassified to "Sundry income (expense) - net." 5. Reclassified to "Retained earnings" as a result of the separation from DowDuPont on April 1, 2019. See Note 3 for additional information. 6. These AOCL components are included in the computation of net periodic benefit cost of the Company's defined benefit pension and other postretirement benefit plans. See Note 17 for additional information. For the nine months ended September 30, 2019, a $45 million adjustment related to a joint venture was reclassified to "Investment in nonconsolidated affiliates" in the consolidated balance sheets. 7. Reclassified to "Cost of sales," "Sundry income (expense) - net" and "Interest expense and amortization of debt discount."

NONCONTROLLING INTERESTS Noncon

NONCONTROLLING INTERESTS Noncontrolling Interests	9 Months Ended
	Sep. 30, 2019
Noncontrolling Interest [Abstract]
Noncontrolling Interest Disclosure [Text Block]	NONCONTROLLING INTERESTS Ownership interests in the Company's subsidiaries held by parties other than the Company are presented separately from the Company's equity in the consolidated balance sheets as "Noncontrolling interests." The amount of consolidated net income attributable to the Company and the noncontrolling interests are both presented on the face of the consolidated statements of income. The following table summarizes the activity for equity attributable to noncontrolling interests for the three and nine months ended September 30, 2019 and 2018 : Noncontrolling Interests Three Months Ended Nine Months Ended In millions Sep 30, 2019 Sep 30, 2018 Sep 30, 2019 Sep 30, 2018 Balance at beginning of period $ 589 $ 1,152 $ 1,138 $ 1,186 Net income attributable to noncontrolling interests - continuing operations 14 32 61 78 Net income attributable to noncontrolling interests - discontinued operations — 4 13 24 Distributions to noncontrolling interests 1 (9 ) (2 ) (23 ) (63 ) Impact of common control transaction 2 — — (353 ) — Purchase of noncontrolling interest 3 — — (254 ) — Cumulative translation adjustments (5 ) (5 ) 8 (45 ) Other (2 ) — (3 ) 1 Balance at end of period $ 587 $ 1,181 $ 587 $ 1,181 1. Distributions to noncontrolling interests are net of $6 million for the nine months ended September 30, 2018 in dividends paid to a joint venture, which were reclassified to "Equity in earnings of nonconsolidated affiliates" in the consolidated statements of income. Also includes amounts attributable to discontinued operations of $7 million for the nine months ended September 30, 2019 ( $28 million for the nine months ended September 30, 2018 ). 2. Relates to the separation from DowDuPont. See Note 3 for additional information. 3. Relates to the acquisition of full ownership in a propylene oxide manufacturing joint venture, which occurred on October 1, 2019. See Note 21 for additional information. As a result of this arrangement, the carrying value of the noncontrolling interest was removed, a liability of $297 million was recognized, and “Additional paid-in capital” was adjusted by $38 million . After adjustment for subsequent dividends of $131 million paid to the noncontrolling interest holder in the second and third quarters of 2019, the liability at September 30, 2019 was $166 million and was reflected in “Accrued and other current liabilities” in the consolidated balance sheets.

PENSION PLANS AND OTHER POSTRET

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS	9 Months Ended
	Sep. 30, 2019
Retirement Benefits [Abstract]
PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS	PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS As a result of the Company’s separation from DowDuPont, the number of significant defined benefit pension plans administered by the Company decreased from 45 plans to 35 plans, of which approximately $270 million of net unfunded pension liabilities transferred to DowDuPont. Plans administered by other subsidiaries of DowDuPont that were transferred to the Company were not significant. There were no changes in the number of significant other postretirement benefit plans administered by the Company as a result of the separation. Existing Company plans that were significantly impacted by the transfer of active plan participants to DowDuPont were remeasured, resulting in curtailment gains and losses and recognition of special termination benefits. A summary of the Company's pension plans and other postretirement benefits can be found in Note 21 to the Consolidated Financial Statements included in Dow Inc. and TDCC’s 2018 10-K Recast filed with the SEC on July 25, 2019. The following table provides the components of the Company's net periodic benefit cost for all significant plans: Net Periodic Benefit Cost for All Significant Plans Three Months Ended Nine Months Ended In millions Sep 30, Sep 30, Sep 30, Sep 30, Defined Benefit Pension Plans: Service cost $ 95 $ 131 $ 302 $ 396 Interest cost 227 216 695 651 Expected return on plan assets (420 ) (401 ) (1,258 ) (1,211 ) Amortization of prior service credit (5 ) (6 ) (16 ) (18 ) Amortization of net loss 147 168 426 509 Curtailment/special termination benefits 1 — — (27 ) — Net periodic benefit cost $ 44 $ 108 $ 122 $ 327 Less: discontinued operations — 25 21 75 Net periodic benefit cost - continuing operations $ 44 $ 83 $ 101 $ 252 Other Postretirement Benefits: Service cost $ 2 $ 3 $ 6 $ 9 Interest cost 12 11 38 33 Amortization of net gain (5 ) (6 ) (16 ) (18 ) Curtailment/special termination benefits 1 — — (3 ) — Net periodic benefit cost $ 9 $ 8 $ 25 $ 24 Less: discontinued operations — — — 2 Net periodic benefit cost - continuing operations $ 9 $ 8 $ 25 $ 22 1. The 2019 impact relates to plan curtailments and associated special termination benefits resulting from the reduction in plan participation by employees transferred to DowDuPont. Net periodic benefit cost, other than the service cost component, is included in "Sundry income (expense) - net" in the consolidated statements of income. The Company's funding policy is to contribute to defined benefit pension plans in the United States and a number of other countries when pension laws and/or economics either require or encourage funding. The Company expects to contribute approximately $285 million to its pension plans in 2019, of which $206 million has been contributed through September 30, 2019

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	9 Months Ended
	Sep. 30, 2019
Share-based Payment Arrangement [Abstract]
Share-based Payment Arrangement [Text Block]	STOCK-BASED COMPENSATION A summary of the Company's stock-based compensation plans can be found in Note 22 to the Consolidated Financial Statements included in Dow Inc. and TDCC’s 2018 10-K Recast filed with the SEC on July 25, 2019. Stock Incentive Plan The Company grants stock-based compensation to employees and non-employee directors in the form of stock incentive plans, which include stock options, restricted stock units ("RSUs") (formerly termed deferred stock) and restricted stock. The Company also provides stock-based compensation in the form of performance stock units ("PSUs") (formerly termed performance deferred stock). The Company has historically granted stock-based compensation to employees and non-employee directors under The Dow Chemical Company Amended and Restated 2012 Stock Incentive Plan (the "2012 Plan"). In connection with the Merger, on August 31, 2017 ("Conversion Date") all outstanding TDCC stock options and RSU awards were converted into stock options and RSU awards with respect to DowDuPont common stock. The stock options and RSU awards had the same terms and conditions under the applicable plans and award agreements prior to the Merger. All outstanding and nonvested PSU awards were converted into RSU awards with respect to DowDuPont common stock at the greater of the applicable performance target or the actual performance as of the effective time of the Merger. Changes in the fair value of liability instruments are recognized as compensation expense each quarter. TDCC and Historical DuPont did not merge their stock-based compensation plans as a result of the Merger. TDCC and Historical DuPont stock-based compensation plans were assumed by DowDuPont and continued in place with the ability to grant and issue DowDuPont common stock until separation. There was minimal grant activity in the first quarter of 2019. In connection with the separation on April 1, 2019, outstanding stock options, RSU and PSU awards were converted to Dow Inc. denominated awards under the “Employer Method,” or DowDuPont denominated awards under the “Shareholder Method,” and adjusted to maintain the intrinsic value of those awards before and after the date of the separation. In connection with the Corteva separation transaction on June 3, 2019, the outstanding DowDuPont denominated stock options, RSU and PSU awards were converted to Corteva and DuPont denominated awards and adjusted to maintain the intrinsic value of those awards before and after the date of the Corteva separation. The awards have the same terms and conditions under the applicable plans and award agreements prior to the separation transactions. The conversions of stock awards resulted in no incremental compensation expense. Approximately 5,000 employees were impacted by the conversion on April 1, 2019 in connection with the separation from DowDuPont. Approximately 4,000 employees were impacted by the conversion on June 3, 2019 in connection with the Corteva separation transaction. On April 1, 2019 ("Original Effective Date"), in connection with the separation, the Company adopted the 2019 Stock Incentive Plan (the "2019 Plan"). Under the 2019 Plan, the Company may grant stock options, RSUs, PSUs, restricted stock, stock appreciation rights and stock units to employees and non-employee directors until the tenth anniversary of the Original Effective Date, subject to an aggregate limit and annual individual limits. The terms of the grants are fixed at the grant date. In the second quarter of 2019, Dow Inc. granted the following stock-based compensation awards to employees and non-employee directors: • 1.6 million stock options with a weighted-average exercise price of $54.89 and a weighted-average fair value of $7.99 per share; • 1.8 million RSUs with a weighted-average fair value of $54.85 per share; and • 1.2 million PSUs with a weighted-average fair value of $57.58 per share. There was minimal grant activity in the third quarter of 2019.

FINANCIAL INSTRUMENTS

FINANCIAL INSTRUMENTS	9 Months Ended
	Sep. 30, 2019
Investments, All Other Investments [Abstract]
Financial Instruments Disclosure [Text Block]	FINANCIAL INSTRUMENTS A summary of the Company's financial instruments, risk management policies, derivative instruments and hedging activities can be found in Note 23 to the Consolidated Financial Statements included in Dow Inc. and TDCC's 2018 10-K Recast filed with the SEC on July 25, 2019. If applicable, updates have been included in the respective sections below. The following table summarizes the fair value of financial instruments at September 30, 2019 and December 31, 2018 : Fair Value of Financial Instruments Sep 30, 2019 Dec 31, 2018 In millions Cost Gain Loss Fair Value Cost Gain Loss Fair Value Cash equivalents $ 501 $ — $ — $ 501 $ 566 $ — $ — $ 566 Marketable securities $ 11 $ — $ — $ 11 $ 100 $ — $ — $ 100 Other investments: Debt securities: Government debt 1 $ 511 $ 36 $ (8 ) $ 539 $ 714 $ 9 $ (23 ) $ 700 Corporate bonds 1,091 76 (16 ) 1,151 1,026 20 (63 ) 983 Total debt securities $ 1,602 $ 112 $ (24 ) $ 1,690 $ 1,740 $ 29 $ (86 ) $ 1,683 Equity securities 2 13 7 (1 ) 19 16 1 (1 ) 16 Total other investments $ 1,615 $ 119 $ (25 ) $ 1,709 $ 1,756 $ 30 $ (87 ) $ 1,699 Total cash equivalents, marketable securities and other investments $ 2,127 $ 119 $ (25 ) $ 2,221 $ 2,422 $ 30 $ (87 ) $ 2,365 Long-term debt including debt due within one year 3 $ (17,591 ) $ 4 $ (2,088 ) $ (19,675 ) $ (19,591 ) $ 351 $ (972 ) $ (20,212 ) Derivatives relating to: Interest rates 4 $ — $ 72 $ (385 ) $ (313 ) $ — $ — $ (64 ) $ (64 ) Foreign currency — 134 (21 ) 113 — 120 (43 ) 77 Commodities 4 — 65 (164 ) (99 ) — 91 (178 ) (87 ) Total derivatives $ — $ 271 $ (570 ) $ (299 ) $ — $ 211 $ (285 ) $ (74 ) 1. U.S. Treasury obligations, U.S. agency obligations, agency mortgage-backed securities and other municipalities’ obligations. 2. Equity securities with a readily determinable fair value. 3. Cost includes fair value hedge adjustment gains of $27 million at September 30, 2019 and losses of $18 million at December 31, 2018 on $2,890 million of debt at September 30, 2019 and $2,290 million of debt at December 31, 2018 . 4. Presented net of cash collateral where master netting arrangements allow. Debt Securities The Company's investments in debt securities are primarily classified as available-for-sale. The following table provides the investing results from available-for-sale securities for the nine months ended September 30, 2019 and 2018 : Investing Results Nine Months Ended In millions Sep 30, Sep 30, Proceeds from sales of available-for-sale securities $ 904 $ 880 Gross realized gains $ 32 $ 19 Gross realized losses $ (14 ) $ (26 ) Equity Securities The Company’s investments in equity securities with a readily determinable fair value totaled $19 million at September 30, 2019 ( $16 million at December 31, 2018 ). The aggregate carrying value of the Company’s investments in equity securities where fair value is not readily determinable totaled $207 million at September 30, 2019 ( $204 million at December 31, 2018 ), reflecting the carrying value of the investments. There were no adjustments to the carrying value of the not readily determinable investments for impairment or observable price changes for the three and nine months ended September 30, 2019 and 2018 . The net unrealized gain recognized in earnings on equity securities totaled $1 million for the three months ended September 30, 2019 ( $2 million net unrealized gain for the three months ended September 30, 2018 ) and a net unrealized gain of $7 million for the nine months ended September 30, 2019 ( $10 million net unrealized gain for the nine months ended September 30, 2018 ). Derivatives The following tables provide the fair value and balance sheet classification of derivative instruments at September 30, 2019 and December 31, 2018 : Fair Value of Derivative Instruments Sep 30, 2019 In millions Balance Sheet Classification Gross Counterparty and Cash Collateral Netting 1 Net Amounts Included in the Consolidated Balance Sheet Asset derivatives: Derivatives designated as hedging instruments: Interest rate contracts Other current assets $ 33 $ (11 ) $ 22 Foreign currency contracts Other current assets 221 (107 ) 114 Commodity contracts Other current assets 40 (21 ) 19 Commodity contracts Deferred charges and other assets 34 (6 ) 28 Total $ 328 $ (145 ) $ 183 Derivatives not designated as hedging instruments: Interest rate contracts Other current assets $ 50 $ — $ 50 Interest rate contracts Deferred charges and other assets 3 (3 ) — Foreign currency contracts Other current assets 36 (16 ) 20 Commodity contracts Other current assets 18 (2 ) 16 Commodity contracts Deferred charges and other assets 3 (1 ) 2 Total $ 110 $ (22 ) $ 88 Total asset derivatives $ 438 $ (167 ) $ 271 Liability derivatives: Derivatives designated as hedging instruments: Interest rate contracts Accrued and other current liabilities $ 11 $ (11 ) $ — Interest rate contracts Other noncurrent obligations 212 — 212 Foreign currency contracts Accrued and other current liabilities 110 (107 ) 3 Commodity contracts Accrued and other current liabilities 107 (28 ) 79 Commodity contracts Other noncurrent obligations 69 (8 ) 61 Total $ 509 $ (154 ) $ 355 Derivatives not designated as hedging instruments: Interest rate contracts Accrued and other current liabilities $ 146 $ — $ 146 Interest rate contracts Other noncurrent obligations 30 (3 ) 27 Foreign currency contracts Accrued and other current liabilities 34 (16 ) 18 Commodity contracts Accrued and other current liabilities 23 (2 ) 21 Commodity contracts Other noncurrent obligations 4 (1 ) 3 Total $ 237 $ (22 ) $ 215 Total liability derivatives $ 746 $ (176 ) $ 570 1. Counterparty and cash collateral amounts represent the estimated net settlement amount when applying netting and set-off rights included in master netting arrangements between the Company and its counterparties and the payable or receivable for cash collateral held or placed with the same counterparty. Fair Value of Derivative Instruments Dec 31, 2018 In millions Balance Sheet Classification Gross Counterparty and Cash Collateral Netting 1 Net Amounts Included in the Consolidated Balance Sheet Asset derivatives: Derivatives designated as hedging instruments: Foreign currency contracts Other current assets $ 98 $ (42 ) $ 56 Commodity contracts Other current assets 47 (13 ) 34 Commodity contracts Deferred charges and other assets 18 (3 ) 15 Total $ 163 $ (58 ) $ 105 Derivatives not designated as hedging instruments: Foreign currency contracts Other current assets $ 128 $ (64 ) $ 64 Commodity contracts Other current assets 41 (1 ) 40 Commodity contracts Deferred charges and other assets 4 (2 ) 2 Total $ 173 $ (67 ) $ 106 Total asset derivatives $ 336 $ (125 ) $ 211 Liability derivatives: Derivatives designated as hedging instruments: Interest rate swaps Other noncurrent obligations $ 64 $ — $ 64 Foreign currency contracts Accrued and other current liabilities 46 (42 ) 4 Commodity contracts Accrued and other current liabilities 111 (18 ) 93 Commodity contracts Other noncurrent obligations 86 (9 ) 77 Total $ 307 $ (69 ) $ 238 Derivatives not designated as hedging instruments: Foreign currency contracts Accrued and other current liabilities $ 103 $ (64 ) $ 39 Commodity contracts Accrued and other current liabilities 7 (4 ) 3 Commodity contracts Other noncurrent obligations 8 (3 ) 5 Total $ 118 $ (71 ) $ 47 Total liability derivatives $ 425 $ (140 ) $ 285 1. Counterparty and cash collateral amounts represent the estimated net settlement amount when applying netting and set-off rights included in master netting arrangements between the Company and its counterparties and the payable or receivable for cash collateral held or placed with the same counterparty. Assets and liabilities related to forward contracts, interest rate swaps, currency swaps, options and other conditional or exchange contracts executed with the same counterparty under a master netting arrangement are netted. Collateral accounts are netted with corresponding assets or liabilities, when applicable. The Company posted cash collateral of $27 million at September 30, 2019 ( $26 million at December 31, 2018 ). There was no counterparty cash collateral posted with the Company at September 30, 2019 ( $34 million at December 31, 2018 ). Net Foreign Investment Hedges The Company designates derivatives and non-derivative instruments that qualify as effective net foreign investment hedges. The gain or loss on the derivative is included in “Cumulative Translation Adjustments” in AOCL. For the nine months ended September 30, 2019 , the results of hedges of the Company’s net investment in foreign operations included in “Cumulative Translation Adjustments” in AOCL was a net loss of $24 million after tax (net gain of $68 million after tax for the nine months ended September 30, 2018 ). The Company recognized no gains or losses related to excluded components of net foreign investment hedges included in “Cumulative Translation Adjustments” in AOCL for the three months ended September 30, 2019 and after-tax gains of $152 million for the nine months ended September 30, 2019 . For the three months ended September 30, 2019 , gains of $25 million were amortized to “Sundry income (expense) - net” in the consolidated statements of income (gains of $75 million for the nine months ended September 30, 2019). Cash Flow Hedges For derivatives that are designated and qualify as cash flow hedging instruments, the gain or loss on the derivative is recorded in AOCL; it is reclassified to income in the same period or periods that the hedged transaction affects income. The unrealized amounts in AOCL fluctuate based on changes in the fair value of open contracts at the end of each reporting period. The Company anticipates volatility in AOCL and net income from its cash flow hedges. The amount of volatility varies with the level of derivative activities and market conditions during any period. For the nine months ended September 30, 2019 , the Company terminated certain interest rate contracts and realized net losses in AOCL of $140 million after tax. In addition, during the three months ended September 30, 2019 , the Company elected to de-designate certain interest rate contracts with after-tax net losses accumulated in AOCL of $92 million at the date of de-designation. The net loss from open, de-designated and realized interest rate contract hedges included in AOCL at September 30, 2019 was $323 million after tax (net gain of $23 million after tax at December 31, 2018 ). Subsequent to September 30, 2019, the Company elected to de-designate certain interest rate contracts with after-tax net losses accumulated in AOCL of $90 million at the date of de-designation. Fair Value Hedges For interest rate instruments that are designated and qualify as fair value hedges, the gain or loss on the derivative as well as the offsetting loss or gain on the hedge item attributable to the hedged risk are recognized in current period income and reflected as “Interest expense and amortization of debt discount” in the consolidated statements of income, except for amounts excluded from the assessment of effectiveness that are recognized in earnings through an amortization approach. During the first nine months of 2019, the Company entered into interest rate contracts designated as fair value hedges of underlying fixed rate debt obligations. The Company terminated certain fair value hedges during the third quarter of 2019 and realized a net pretax gain of $16 million . The fair value adjustment resulting from open contracts was a net gain on the derivative of $26 million , with a net loss of $3 million after tax for excluded components recognized in AOCL. Subsequent to September 30, 2019, the Company entered into $600 million notional of interest rate contracts designated as a fair value hedge of underlying fixed rate debt obligations. Other Derivative Instruments At September 30, 2019, the Company had $57 million ( $5 million at December 31, 2018) net notional of interest rate contracts. The impact of this activity to the consolidated statements of income was immaterial. Income Statement Effect of Derivative Instruments Foreign currency derivatives not designated as hedges are used to offset foreign exchange gains or losses resulting from the underlying exposures of foreign currency denominated assets and liabilities. The amounts recorded on a pretax basis related to foreign currency derivatives not designated as a hedge, which were included in “Sundry income (expense) - net” in the consolidated statements of income, were a gain of $21 million for the three months ended September 30, 2019 (gain of $26 million for the three months ended September 30, 2018 ) and a gain of $27 million for the nine months ended September 30, 2019 (gain of $91 million for the nine months ended September 30, 2018 ). The income statement effects of other derivatives were immaterial. Reclassification from AOCL The net after-tax amounts to be reclassified from AOCL to income within the next 12 months are a $2 million gain for interest rate contracts, a $37 million loss for commodity contracts, a $16 million gain for foreign currency contracts and a $41 million gain for excluded components.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
	Sep. 30, 2019
Fair Value Disclosures [Abstract]
Fair Value Disclosures [Text Block]	FAIR VALUE MEASUREMENTS A summary of the Company's recurring and nonrecurring fair value measurements can be found in Note 24 to the Consolidated Financial Statements included in Dow Inc. and TDCC's 2018 10-K Recast filed with the SEC on July 25, 2019. If applicable, updates have been included in the respective sections below. Fair Value Measurements on a Recurring Basis The following table summarizes the bases used to measure certain assets and liabilities at fair value on a recurring basis: Basis of Fair Value Measurements on a Recurring Basis Sep 30, 2019 Dec 31, 2018 Quoted Prices in Active Markets for Identical Items Significant Other Observable Inputs Total Quoted Prices in Active Markets for Identical Items Significant Other Observable Inputs Total In millions Assets at fair value: Cash equivalents 1 $ — $ 501 $ 501 $ — $ 566 $ 566 Marketable securities — 11 11 — 100 100 Equity securities 2 19 — 19 16 — 16 Debt securities: 2 Government debt 3 — 539 539 — 700 700 Corporate bonds 26 1,125 1,151 — 983 983 Derivatives relating to: 4 Interest rates — 86 86 — — — Foreign currency — 257 257 — 226 226 Commodities 23 72 95 17 93 110 Total assets at fair value $ 68 $ 2,591 $ 2,659 $ 33 $ 2,668 $ 2,701 Liabilities at fair value: Long-term debt including debt due within one year 5 $ — $ 19,675 $ 19,675 $ — $ 20,212 $ 20,212 Derivatives relating to: 4 Interest rates — 399 399 — 64 64 Foreign currency — 144 144 — 149 149 Commodities 17 186 203 23 189 212 Total liabilities at fair value $ 17 $ 20,404 $ 20,421 $ 23 $ 20,614 $ 20,637 1. Treasury bills, time deposits, and money market funds included in "Cash and cash equivalents" in the consolidated balance sheets and held at amortized cost, which approximates fair value. 2. The Company’s investments in debt securities, which are primarily available-for-sale, and equity securities are included in “Other investments” in the consolidated balance sheets. 3. U.S. Treasury obligations, U.S. agency obligations, agency mortgage-backed securities and other municipalities’ obligations. 4. See Note 19 for the classification of derivatives in the consolidated balance sheets. 5. See Note 19 for information on fair value measurements of long-term debt. For equity securities calculated at net asset value per share (or its equivalent), the Company had $123 million in private market securities and $29 million in real estate at September 30, 2019 ( $120 million in private market securities and $29 million in real estate at December 31, 2018 ). There are no redemption restrictions and the unfunded commitments on these investments were $83 million at September 30, 2019 ( $89 million at December 31, 2018 ). Fair Value Measurements on a Nonrecurring Basis As part of the Synergy Program, the Company has or will shut down a number of manufacturing and corporate facilities around the world. In the first nine months of 2019, manufacturing facilities associated with this plan were written down to zero. In addition, impairments of leased, non-manufacturing facilities, which were classified as Level 3 measurements, resulted in a write-down of right-of-use assets to a fair value of $114 million using unobservable inputs. The impairment charges related to the Synergy Program, totaling $110 million , were included in "Restructuring and asset related charges - net" in the consolidated statements of income and related to Performance Materials & Coatings ( $23 million ) and Corporate ( $87 million ). In the first nine months of 2019, the Company recognized additional pretax impairment charges of $25 million related to capital additions made to the biopolymers manufacturing facility in Santa Vitoria, Minas Gerais, Brazil, which was impaired in 2017. The assets were written down to zero in 2019. The impairment charge was included in “Restructuring and asset related charges - net” in the consolidated statements of income and related to the Packaging & Specialty Plastics segment. In the third quarter of 2019, the Company recognized an impairment charge of $9 million related to non-manufacturing assets. The assets, classified as Level 3 measurements, were valued at $5 million using unobservable inputs. The impairment charge was included in "Restructuring and asset related charges - net" in the consolidated statements of income and related to the Performance Materials & Coatings segment. In the third quarter of 2019, the Company recognized an impairment charge of $75 million resulting from the planned divestiture of its acetone derivatives business to ALTIVIA Ketones & Additives, LLC. The divestiture includes the Company's acetone derivatives related inventory and production assets, located in Institute, West Virginia, in addition to the site infrastructure, land and utilities. The assets, classified as Level 3 measurements and valued using unobservable inputs, were written down to zero in the third quarter of 2019, except for inventory, which will be sold at the lower of cost or market. The impairment charge was included in "Restructuring and asset related charges - net" in the consolidated statements of income and related to Packaging & Specialty Plastics ( $24 million ) and Corporate ( $51 million ). See Note 5 for additional information on the Company's restructuring activities.

VARIABLE INTEREST ENTITIES

VARIABLE INTEREST ENTITIES	9 Months Ended
	Sep. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
VARIABLE INTEREST ENTITIES	VARIABLE INTEREST ENTITIES A summary of the Company's variable interest entities ("VIEs") can be found in Note 25 to the Consolidated Financial Statements included in Dow Inc. and TDCC's 2018 10-K Recast filed with the SEC on July 25, 2019. Assets and Liabilities of Consolidated VIEs The Company's consolidated financial statements include the assets, liabilities and results of operations of VIEs for which the Company is the primary beneficiary. The other equity holders’ interests are reflected in “Net income attributable to noncontrolling interests” in the consolidated statements of income and "Noncontrolling interests" in the consolidated balance sheets. The following table summarizes the carrying amounts of these entities' assets and liabilities included in the Company’s consolidated balance sheets at September 30, 2019 and December 31, 2018 : Assets and Liabilities of Consolidated VIEs Sep 30, Dec 31, In millions Cash and cash equivalents $ 36 $ 71 Other current assets 104 101 Net property 621 683 Other noncurrent assets 23 14 Total assets 1 $ 784 $ 869 Current liabilities $ 397 $ 307 Long-term debt 44 75 Other noncurrent obligations 23 14 Total liabilities 2 $ 464 $ 396 1. All assets were restricted at September 30, 2019 and December 31, 2018 . 2. All liabilities were nonrecourse at September 30, 2019 and December 31, 2018 . Amounts presented in the consolidated balance sheets and the table above as restricted assets or nonrecourse obligations relating to consolidated VIEs at September 30, 2019 and December 31, 2018 are adjusted for intercompany eliminations and parental guarantees. The Company was a 50 percent indirect owner in a propylene oxide ("PO") manufacturing joint venture in Asia Pacific. The Company had a variable interest in this joint venture relating to arrangements between the joint venture and the Company involving the majority of the output on take-or-pay terms, with pricing ensuring a guaranteed return to the joint venture. On April 30, 2019, the Company executed an agreement to acquire full ownership in the PO manufacturing joint venture. The transaction closed on October 1, 2019, for a cash purchase price of $331 million . Approximately half of the purchase price was attributed to the Company’s proportionate equity interest in the entity that owned the PO manufacturing joint venture, which is accounted for under the equity method of accounting. Nonconsolidated VIEs The following table summarizes the carrying amounts of assets included in the consolidated balance sheets at September 30, 2019 and December 31, 2018 , related to variable interests in joint ventures or entities for which the Company is not the primary beneficiary. The Company's maximum exposure to loss is the same as the carrying amounts. Carrying Amounts of Assets Related to Nonconsolidated VIEs Sep 30, Dec 31, In millions Description of asset Silicon joint ventures Equity method investments 1 $ 100 $ 100 AgroFresh Solutions, Inc. Equity method investment 1 $ 36 $ 48 Other receivable 2 $ 8 $ 8 1. Classified as "Investment in nonconsolidated affiliates" in the consolidated balance sheets. 2. Classified as "Accounts and notes receivable - Other" in the consolidated balance sheets.

RELATD PARTY TRANSACTIONS (Note

RELATD PARTY TRANSACTIONS (Notes)	9 Months Ended
	Sep. 30, 2019
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	RELATED PARTY TRANSACTIONS Effective with the separation from DowDuPont on April 1, 2019, TDCC became a wholly owned subsidiary of Dow Inc. and reported transactions with Dow Inc. as related party transactions. From the Merger date through March 31, 2019, TDCC reported transactions with DowDuPont and Historical DuPont and its affiliates as related party transactions. TDCC TDCC committed to fund Dow Inc.'s dividends paid to common stockholders, share repurchases and certain governance expenses. Funding was accomplished through intercompany loans. At September 30, 2019 , TDCC's outstanding intercompany loan balance with Dow Inc. was $418 million , included in "Notes payable" in the consolidated balance sheets. DowDuPont Pursuant to the Merger Agreement, TDCC committed to fund a portion of DowDuPont's dividends paid to common stockholders and certain governance expenses. In addition, share repurchases by DowDuPont were partially funded by TDCC through 2018. Funding was accomplished through intercompany loans. On a quarterly basis, TDCC's Board reviewed and determined a dividend distribution to DowDuPont to settle the intercompany loans. The dividend distribution considered the level of TDCC’s earnings and cash flows and the outstanding intercompany loan balances. For the three months ended March 31, 2019, TDCC declared and paid dividends to DowDuPont of $535 million ( $1,048 million and $3,158 million for the three and nine months ended September 30, 2018 , respectively). In addition, at December 31, 2018 , TDCC had a receivable related to a tax sharing agreement with DowDuPont of $89 million , included in "Accounts and notes receivable - Other" in the consolidated balance sheets. Historical DuPont and its Affiliates TDCC sold to and procured from Historical DuPont and its affiliates certain raw materials that were consumed in each company's manufacturing process. The following table presents amounts due to or due from Historical DuPont and its affiliates: Balances Due To or Due From Historical DuPont and its Affiliates Sep 30, 2019 Dec 31, 2018 In millions Accounts and notes receivable - Other $ — $ 89 Accounts payable - Other $ — $ 19 The following table presents revenue earned and expenses incurred related to transactions with Historical DuPont and its affiliates: Sales to Historical DuPont and its Affiliates Three Months Ended Nine Months Ended In millions Sep 30, 2019 Sep 30, 2018 Sep 30, 2019 Sep 30, 2018 Net sales $ — $ 16 $ 12 $ 41 Cost of sales $ — $ 12 $ 9 $ 32 Purchases from Historical DuPont and its affiliates were insignificant for the three months ended March 31, 2019 and the three and nine months ended September 30, 2018 .

SEGMENTS AND GEOGRAPHIC REGIONS

SEGMENTS AND GEOGRAPHIC REGIONS (Notes)	9 Months Ended
	Sep. 30, 2019
Segment Reporting [Abstract]
Segments and Geographic Regions [Text Block]	SEGMENTS AND GEOGRAPHIC REGIONS Dow combines one of the broadest technology sets in the industry with asset integration, focused innovation and global scale to achieve profitable growth and become the most innovative, customer centric, inclusive and sustainable materials science company. Dow’s portfolio of performance materials, industrial intermediates and plastics businesses delivers a broad range of differentiated science-based products and solutions for our customers in high-growth segments, such as packaging, infrastructure and consumer care. Effective with the Merger, TDCC's business activities were components of DowDuPont's business operations and were reported as a single operating segment. Following the separation from DowDuPont, the Company changed the manner in which its business activities were managed. The Company's portfolio now includes six global businesses which are organized into the following operating segments: Packaging & Specialty Plastics, Industrial Intermediates & Infrastructure and Performance Materials & Coatings. Corporate contains the reconciliation between the totals for the operating segments and the Company's totals. The Company did not aggregate any operating segments when determining its reportable segments. Following the separation from DowDuPont, the Company changed its practice of transferring ethylene to its downstream derivative businesses at cost to transferring ethylene at market prices. The Company also changed certain of its Corporate segment allocation practices including costs previously assigned to AgCo and SpecCo, which are now allocated to the operating segments. These changes have been consistently applied to all periods presented. Dow reported geographic information for the following regions: U.S. & Canada, Asia Pacific, Latin America and EMEAI. As a result of the separation from DowDuPont, the Company changed the geographic alignment for the country of India to be reflected in EMEAI (previously reported in Asia Pacific). Dow’s measure of profit/loss for segment reporting purposes is pro forma Operating EBIT (for the nine months ended September 30, 2019 and the three and nine months ended September 30, 2018) and Operating EBIT (for the three months ended September 30, 2019) as this is the manner in which the Company's chief operating decision maker ("CODM") assesses performance and allocates resources. The Company defines pro forma Operating EBIT as earnings (i.e., "Income from continuing operations before income taxes") before interest, plus pro forma adjustments, excluding the impact of significant items. The Company defines Operating EBIT as earnings (i.e., "Income from continuing operations before income taxes") before interest, excluding the impact of significant items. Pro forma Operating EBIT and Operating EBIT by segment include all operating items relating to the businesses; items that principally apply to Dow as a whole are assigned to Corporate. These measures have been reflected retrospectively for all periods presented, and reconciliations of these measures are provided at the end of this footnote. The Company also presents pro forma net sales for the nine months ended September 30, 2019 and the three and nine months ended September 30, 2018 in this footnote as it is included in management's measure of segment performance and is regularly reviewed by the CODM. Pro forma net sales includes the impact of various manufacturing, supply and service related agreements entered into with DuPont and Corteva in connection with the separation which provide for different pricing than the historical intercompany and intracompany pricing practices of TDCC and Historical DuPont. Segment Information Pack. & Spec. Plastics Ind. Interm. & Infrast. Perf. Materials & Coatings Corp. Total In millions Three months ended Sep 30, 2019 Net sales $ 5,062 $ 3,365 $ 2,250 $ 87 $ 10,764 Equity in earnings (losses) of nonconsolidated affiliates 23 (70 ) 2 1 (44 ) Dow Inc. Operating EBIT 1 798 193 200 (74 ) 1,117 Three months ended Sep 30, 2018 Net sales $ 6,144 $ 3,910 $ 2,505 $ 75 $ 12,634 Pro forma net sales 6,157 3,913 2,552 75 12,697 Equity in earnings (losses) of nonconsolidated affiliates 83 54 3 (5 ) 135 Pro forma Operating EBIT 857 466 398 (110 ) 1,611 Nine months ended Sep 30, 2019 Net sales $ 15,405 $ 10,187 $ 6,888 $ 267 $ 32,747 Pro forma net sales 15,405 10,196 6,926 267 32,794 Equity in earnings (losses) of nonconsolidated affiliates 135 (196 ) 3 (15 ) (73 ) Dow Inc. pro forma Operating EBIT 2 2,256 624 685 (246 ) 3,319 Nine months ended Sep 30, 2018 Net sales $ 18,306 $ 11,677 $ 7,456 $ 221 $ 37,660 Pro forma net sales 18,339 11,688 7,596 221 37,844 Equity in earnings (losses) of nonconsolidated affiliates 250 299 4 (24 ) 529 Pro forma Operating EBIT 2,754 1,428 1,045 (280 ) 4,947 1. Operating EBIT for TDCC for the three months ended September 30, 2019 is substantially the same as that of Dow Inc. and therefore has not been disclosed separately in the table above. A reconciliation of "Income from continuing operations, net of tax" to Operating EBIT is provided below. 2. Pro forma Operating EBIT for TDCC for the nine months ended September 30, 2019 is substantially the same as that of Dow Inc. (same for the three and nine months ended September 30, 2018) and therefore has not been disclosed separately in the table above. A reconciliation of "Income from continuing operations, net of tax" to pro forma Operating EBIT is provided below. Reconciliation of "Income from continuing operations, net of tax" to Operating EBIT Three Months Ended In millions Sep 30, 2019 Income from continuing operations, net of tax $ 347 + Provision for income taxes on continuing operations 90 Income from continuing operations before income taxes $ 437 - Interest income 19 + Interest expense and amortization of debt discount 233 - Significant items (466 ) Operating EBIT $ 1,117 Reconciliation of "Income from continuing operations, net of tax" to Pro Forma Operating EBIT Three Months Ended Nine Months Ended In millions Sep 30, 2018 Sep 30, 2019 Sep 30, 2018 Income from continuing operations, net of tax $ 714 $ 593 $ 2,449 + Provision for income taxes on continuing operations 280 356 755 Income from continuing operations before income taxes $ 994 $ 949 $ 3,204 - Interest income 22 58 60 + Interest expense and amortization of debt discount 258 711 781 + Pro forma adjustments 1 38 65 134 - Significant items (343 ) (1,652 ) (888 ) Pro forma Operating EBIT $ 1,611 $ 3,319 $ 4,947 1. Pro forma adjustments include (1) the margin impact of various manufacturing, supply and service related agreements entered into with DuPont and Corteva in connection with the separation which provide for different pricing than the historical intercompany and intracompany pricing practices of TDCC and Historical DuPont, (2) the removal of the amortization of ECP's inventory step-up recognized in connection with the Merger, and (3) the elimination of the impact of events directly attributable to the Merger, internal reorganization and business realignment, separation, distribution and other related transactions (e.g., one-time transaction costs). The following tables summarize the pretax impact of significant items by segment that are excluded from Operating EBIT and pro forma Operating EBIT: Significant Items by Segment Three Months Ended Sep 30, 2019 Nine Months Ended Sep 30, 2019 Pack. & Spec. Plastics Ind. Interm. & Infrast. Perf. Mat. & Coatings Corp. Total Pack. & Spec. Plastics Ind. Interm. & Infrast. Perf. Mat. & Coatings Corp. Total In millions Indemnification and other transaction related costs 1 $ — $ — $ — $ — $ — $ — $ — $ — $ (127 ) $ (127 ) Integration and separation costs 2 — — — (164 ) (164 ) — — — (914 ) (914 ) Restructuring and asset related charges - net 3 (31 ) (5 ) (10 ) (101 ) (147 ) (50 ) (5 ) (32 ) (281 ) (368 ) Loss on divestiture 4 — — — — — — — — (44 ) (44 ) Loss on early extinguishment of debt 5 — — — — — — — — (44 ) (44 ) Environmental charges 6 (5 ) (8 ) (50 ) (336 ) (399 ) (5 ) (8 ) (50 ) (336 ) (399 ) Warranty accrual adjustment of exited business 7 — — — 39 39 — — — 39 39 Litigation related charges, awards and adjustments 8 170 — — 35 205 170 — — 35 205 Total $ 134 $ (13 ) $ (60 ) $ (527 ) $ (466 ) $ 115 $ (13 ) $ (82 ) $ (1,672 ) $ (1,652 ) 1. Includes charges primarily associated with agreements entered into with DuPont and Corteva as part of the separation and distribution which, among other matters, provides for cross-indemnities and allocations of obligations and liabilities for periods prior to, at and after the completion of the separation. 2. Costs related to post-Merger integration and business separation activities. The nine months ended September 30, 2019 excludes one-time transaction costs directly attributable to the Merger. 3. Includes Board approved restructuring plans and asset-related charges, which includes other asset impairments. See Note 5 for additional information. 4. Includes post-closing adjustments on previous divestitures. 5. The Company retired outstanding long-term debt resulting in a loss on early extinguishment. See Note 12 for additional information. 6. Related to environmental remediation, primarily resulting from the culmination of long-standing negotiations with regulators and/or agencies and review of additional costs to manage ongoing remediation activities resulting from Dow’s separation from DowDuPont and related agreements with Corteva and DuPont. See Note 13 for additional information. 7. Includes an adjustment to the warranty accrual of an exited business. 8. Includes a gain associated with a legal settlement with Nova, as well as a gain related to an adjustment of the Dow Silicones breast implant liability and a charge related to the settlement of the Dow Silicones commercial creditor matters. See Note 13 for additional information. Significant Items by Segment Three Months Ended Sep 30, 2018 Nine Months Ended Sep 30, 2018 Pack. & Spec. Plastics Ind. Interm. & Infrast. Perf. Mat. & Coatings Corp. Total Pack. & Spec. Plastics Ind. Interm. & Infrast. Perf. Mat. & Coatings Corp. Total In millions Impact of Dow Silicones ownership restructure 1 $ — $ — $ — $ — $ — $ — $ — $ (20 ) $ — $ (20 ) Integration and separation costs 2 — — — (289 ) (289 ) — — — (730 ) (730 ) Restructuring and asset related charges - net 3 (7 ) — — (41 ) (48 ) (16 ) (11 ) (14 ) (111 ) (152 ) Gain on divestiture 4 — — — — — — 20 — — 20 Loss on early extinguishment of debt 5 — — — (6 ) (6 ) — — — (6 ) (6 ) Total $ (7 ) $ — $ — $ (336 ) $ (343 ) $ (16 ) $ 9 $ (34 ) $ (847 ) $ (888 ) 1. Includes a loss related to a post-closing adjustment related to the Dow Silicones ownership restructure. 2. Costs related to post-Merger integration and business separation activities, and costs related to the ownership restructure of Dow Silicones. Excludes one-time transaction costs directly attributable to the Merger. 3. Includes Board approved restructuring plans and asset related charges, which include other asset impairments. See Note 5 for additional information. Excludes one-time transaction costs directly attributable to the Merger. 4. Includes a gain related to the Company's sale of its equity interest in MEGlobal. 5. The Company retired outstanding long-term debt resulting in a loss on early extinguishment. See Note 12 for additional information.

CONSOLIDATED FINANCIAL STATEM_2

CONSOLIDATED FINANCIAL STATEMENTS SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Jan. 01, 2019	Jan. 01, 2018
Accounting Policies [Abstract]
Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]	Adoption of Accounting Standards 2019 In the first quarter of 2019, the Company adopted Accounting Standards Update ("ASU") 2016-02, "Leases (Topic 842)," and associated ASUs (collectively, "Topic 842"). See Notes 2 and 14 for additional information. The Company added a significant accounting policy for leases as a result of the adoption of Topic 842: Leases The Company determines whether a contract contains a lease at contract inception. A contract contains a lease if there is an identified asset and the Company has the right to control the asset. Operating lease right-of-use (“ROU”) assets represent the Company's right to use an underlying asset for the lease term, and lease liabilities represent the Company's obligation to make lease payments arising from the lease. Operating lease ROU assets and lease liabilities are recognized at commencement date based on the present value of lease payments over the lease term. The Company uses the incremental borrowing rate in determining the present value of lease payments, unless the implicit rate is readily determinable. If lease terms include options to extend or terminate the lease, the ROU asset and lease liability are measured based on the reasonably certain decision. Leases with a term of 12 months or less at the commencement date are not recognized on the balance sheet and are expensed as incurred. The Company has lease agreements with lease and non-lease components, which are accounted for as a single lease component for all classes of leased assets for which the Company is the lessee. Additionally, for certain equipment leases, the portfolio approach is applied to account for the operating lease ROU assets and lease liabilities. In the consolidated statements of income, lease expense for operating lease payments is recognized on a straight-line basis over the lease term. For finance leases, interest expense is recognized on the lease liability and the ROU asset is amortized over the lease term. Some leasing arrangements require variable payments that are dependent upon usage or output, or may vary for other reasons, such as insurance or tax payments. Variable lease payments are recognized as incurred and are not presented as part of the ROU asset or lease liability. Additionally, the Company's consolidated balance sheet reflects the impact of the adoption of ASU 2014-09, "Revenue from Contracts with Customers (Topic 606)" and the associated ASUs (collectively, "Topic 606") at January 1, 2019, by certain nonconsolidated affiliates of the Company, which were subsequently distributed as part of the separation from DowDuPont. The impact to the Company's investment was a reduction to "Investment in nonconsolidated affiliates" of $71 million and an increase to "Other noncurrent obligations" of $168 million , as well as an increase to "Deferred income tax assets" of $56 million and a reduction to "Retained earnings" of $183 million in the consolidated balance sheets at January 1, 2019.	2018 In the first quarter of 2018, the Company adopted Topic 606, ASU 2016-01, "Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities" and ASU 2016-16, "Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory." The adoption of these ASUs resulted in a net decrease of $68 million to "Retained earnings" and a decrease of $20 million to "Accumulated other comprehensive loss" ("AOCL") in the consolidated statements of equity at January 1, 2018. In the second quarter of 2018, the Company early adopted ASU 2018-02, "Income Statement - Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income ("ASU 2018-02")." The adoption of this standard resulted in a $1,057 million increase to "Retained earnings" due to the reclassification from AOCL in the consolidated statements of equity at April 1, 2018.
Lessee, Leases [Policy Text Block]	Leases The Company determines whether a contract contains a lease at contract inception. A contract contains a lease if there is an identified asset and the Company has the right to control the asset. Operating lease right-of-use (“ROU”) assets represent the Company's right to use an underlying asset for the lease term, and lease liabilities represent the Company's obligation to make lease payments arising from the lease. Operating lease ROU assets and lease liabilities are recognized at commencement date based on the present value of lease payments over the lease term. The Company uses the incremental borrowing rate in determining the present value of lease payments, unless the implicit rate is readily determinable. If lease terms include options to extend or terminate the lease, the ROU asset and lease liability are measured based on the reasonably certain decision. Leases with a term of 12 months or less at the commencement date are not recognized on the balance sheet and are expensed as incurred. The Company has lease agreements with lease and non-lease components, which are accounted for as a single lease component for all classes of leased assets for which the Company is the lessee. Additionally, for certain equipment leases, the portfolio approach is applied to account for the operating lease ROU assets and lease liabilities. In the consolidated statements of income, lease expense for operating lease payments is recognized on a straight-line basis over the lease term. For finance leases, interest expense is recognized on the lease liability and the ROU asset is amortized over the lease term. Some leasing arrangements require variable payments that are dependent upon usage or output, or may vary for other reasons, such as insurance or tax payments. Variable lease payments are recognized as incurred and are not presented as part of the ROU asset or lease liability.

SEPARATION FROM DOWDUPONT Sep_2

SEPARATION FROM DOWDUPONT Separation from DowDuPont (Tables)	9 Months Ended
	Sep. 30, 2019
Discontinued Operations and Disposal Groups [Abstract]
Schedule of ECP Assets and Liabilities Assumed [Table Text Block]	The ECP assets received and liabilities assumed were recorded at DowDuPont's historical cost basis as reflected in the following table: ECP Assets Received and Liabilities Assumed on Aug 31, 2017 Carrying value In millions Cash and cash equivalents $ 1 Accounts and notes receivable - Trade 169 Accounts and notes receivable - Other 32 Inventories 529 Other current assets 6 Investment in nonconsolidated affiliates 116 Net property 817 Goodwill 3,617 Other intangible assets 1,484 Deferred income tax assets 9 Total Assets $ 6,780 Accounts payable - Trade 102 Accounts payable - Other 29 Accrued and other current liabilities 31 Deferred income tax liabilities 683 Pension and other postretirement benefits - noncurrent 6 Other noncurrent obligations 3 Total Liabilities $ 854 Net Assets (impact to "Retained earnings") $ 5,926
Schedule of income (loss) from discontinued operations [Table Text Block]	The results of operations of AgCo and SpecCo are presented as discontinued operations in the consolidated statements of income and are summarized in the table that follows: Results of Operations of AgCo and SpecCo Three Months Ended Nine Months Ended Sep 30, 2018 Sep 30, 2019 Sep 30, 2018 In millions Net sales $ 2,719 $ 2,953 $ 9,175 Cost of sales 1,748 1,804 5,696 Research and development expenses 188 175 564 Selling, general and administrative expenses 273 262 828 Amortization of intangibles 61 61 188 Restructuring and asset related charges - net 64 78 202 Equity in earnings of nonconsolidated affiliates 31 28 114 Sundry income (expense) - net (11 ) (18 ) (6 ) Interest income 5 3 16 Interest expense and amortization of debt discount 22 7 43 Income from discontinued operations before income taxes $ 388 $ 579 $ 1,778 Provision for income taxes 53 134 375 Income from discontinued operations, net of tax $ 335 $ 445 $ 1,403
Schedule of assets and liabilities of discontinued operations [Table Text Block]	The carrying amount of major classes of assets and liabilities related to the distribution of AgCo and SpecCo consisted of the following: Carrying Values of AgCo and SpecCo 1 Dec 31, 2018 In millions Accounts and notes receivable - Trade $ 2,768 Accounts and notes receivable - Other 773 Inventories 2,826 Other current assets 151 Investment in nonconsolidated affiliates 612 Other investments 2 Noncurrent receivables 35 Net property 3,014 Goodwill 7,590 Other intangible assets 1,830 Deferred income tax assets 239 Deferred charges and other assets 60 Total assets of discontinued operations $ 19,900 Notes payable 7 Long-term debt due within one year 4 Accounts payable - Trade 1,118 Accounts payable - Other 868 Income taxes payable 234 Accrued and other current liabilities 716 Long-Term Debt 5 Deferred income tax liabilities 568 Pension and other postretirement benefits - noncurrent 306 Other noncurrent obligations 662 Total liabilities of discontinued operations $ 4,488 1. Includes assets and liabilities of consolidated variable interest entities related to discontinued operations.

REVENUE (Tables)

REVENUE (Tables)	9 Months Ended
	Sep. 30, 2019
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue [Table Text Block]	Dow disaggregates its revenue from contracts with customers by segment and business, as the Company believes it best depicts the nature, amount, timing and uncertainty of its revenue and cash flows. Net Trade Sales by Segment and Business Three Months Ended Nine Months Ended In millions Sep 30, 2019 Sep 30, 2018 Sep 30, 2019 Sep 30, 2018 Hydrocarbons & Energy $ 1,325 $ 2,008 $ 4,078 $ 5,715 Packaging and Specialty Plastics 3,737 4,136 11,327 12,591 Packaging & Specialty Plastics $ 5,062 $ 6,144 $ 15,405 $ 18,306 Industrial Solutions $ 1,066 $ 1,232 $ 3,263 $ 3,621 Polyurethanes & Construction Chemicals 2,295 2,674 6,914 8,045 Other 4 4 10 11 Industrial Intermediates & Infrastructure $ 3,365 $ 3,910 $ 10,187 $ 11,677 Coatings & Performance Monomers $ 900 $ 1,050 $ 2,749 $ 3,103 Consumer Solutions 1,350 1,455 4,139 4,353 Performance Materials & Coatings $ 2,250 $ 2,505 $ 6,888 $ 7,456 Corporate $ 87 $ 75 $ 267 $ 221 Total $ 10,764 $ 12,634 $ 32,747 $ 37,660 Net Trade Sales by Geographic Region Three Months Ended Nine Months Ended In millions Sep 30, 2019 Sep 30, 2018 Sep 30, 2019 Sep 30, 2018 U.S. & Canada $ 3,932 $ 4,609 $ 11,937 $ 13,602 EMEAI 1 3,621 4,386 11,228 13,257 Asia Pacific 2,193 2,362 6,464 7,030 Latin America 1,018 1,277 3,118 3,771 Total $ 10,764 $ 12,634 $ 32,747 $ 37,660 1. Europe, Middle East, Africa and India.
Contract with Customer, Asset and Liability [Table Text Block]	The following table summarizes the contract balances at September 30, 2019 and December 31, 2018 : Contract Assets and Liabilities Sep 30, 2019 Dec 31, 2018 In millions Accounts and notes receivable - Trade $ 5,125 $ 5,646 Contract assets - current 1 $ 78 $ 19 Contract assets - noncurrent 2 $ 3 $ 1 Contract liabilities - current 3 $ 201 $ 134 Contract liabilities - noncurrent 4 $ 1,619 $ 1,318 1. Included in "Other current assets" in the consolidated balance sheets. 2. Included in "Deferred charges and other assets" in the consolidated balance sheets. 3. Included in "Accrued and other current liabilities" in the consolidated balance sheets. 4. Included in "Other noncurrent obligations" in the consolidated balance sheets.

RESTRUCTURING AND ASSET RELAT_2

RESTRUCTURING AND ASSET RELATED CHARGES - NET (Tables)	9 Months Ended
	Sep. 30, 2019
DowDuPont Cost Synergy Program [Member]
Restructuring Cost and Reserve [Line Items]
Schedule of Restructuring Reserve by Type of Cost [Table Text Block]	The following table summarizes the activities related to the Synergy Program, which are reflected on a continuing operations basis:

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2019
Earnings Per Share [Abstract]
Earnings Per Share [Text Block]	EARNINGS PER SHARE CALCULATIONS The following tables provide earnings per share calculations of Dow Inc. for the three and nine months ended September 30, 2019 and 2018. In accordance with the accounting guidance for earnings per share, earnings per share of TDCC is not presented as this information is not required in financial statements of wholly owned subsidiaries. Net Income for Earnings Per Share Calculations Three Months Ended Nine Months Ended In millions Sep 30, 2019 Sep 30, 2018 Sep 30, 2019 Sep 30, 2018 Income from continuing operations, net of tax $ 347 $ 714 $ 593 $ 2,449 Net income attributable to noncontrolling interests - continuing operations 14 32 61 78 Net income attributable to participating securities - continuing operations 1 2 — 4 — Income from continuing operations attributable to common stockholders $ 331 $ 682 $ 528 $ 2,371 Income from discontinued operations, net of tax $ — $ 335 $ 445 $ 1,403 Net income attributable to noncontrolling interests - discontinued operations — 4 13 24 Income from discontinued operations attributable to common stockholders $ — $ 331 $ 432 $ 1,379 Net income attributable to common stockholders $ 331 $ 1,013 $ 960 $ 3,750 Earnings Per Share Calculations - Basic Three Months Ended Nine Months Ended Dollars per share Sep 30, 2019 Sep 30, 2018 Sep 30, 2019 Sep 30, 2018 Income from continuing operations attributable to common stockholders $ 0.45 $ 0.91 $ 0.71 $ 3.17 Income from discontinued operations attributable to common stockholders — 0.45 0.58 1.85 Net income attributable to common stockholders $ 0.45 $ 1.36 $ 1.29 $ 5.02 Earnings Per Share Calculations - Diluted Three Months Ended Nine Months Ended Dollars per share Sep 30, 2019 Sep 30, 2018 Sep 30, 2019 Sep 30, 2018 Income from continuing operations attributable to common stockholders $ 0.45 $ 0.91 $ 0.71 $ 3.17 Income from discontinued operations attributable to common stockholders — 0.45 0.58 1.85 Net income attributable to common stockholders $ 0.45 $ 1.36 $ 1.29 $ 5.02 Share Count Information Three Months Ended Nine Months Ended Shares in millions Sep 30, 2019 Sep 30, 2018 Sep 30, 2019 Sep 30, 2018 Weighted-average common shares - basic 2 739.8 747.2 743.3 747.2 Plus dilutive effect of equity compensation plans 3.2 — 2.8 — Weighted-average common shares - diluted 2 743.0 747.2 746.1 747.2 Stock options and restricted stock units excluded from EPS calculations 3 12.9 — 6.4 — 1. Restricted stock units (formerly termed deferred stock) are considered participating securities due to the Company's practice of paying dividend equivalents on unvested shares. 2. Share amounts for the three and nine months ended September 30, 2018, were based on 2,246.3 million DowDuPont common shares outstanding as of the Record Date for the April 1, 2019 distribution, less 4.6 million Employee Stock Ownership Plan ("ESOP") shares that had not been released and were not considered outstanding, adjusted for the Distribution Ratio. There was no dilutive effect for the three and nine months ended September 30, 2018, as the Company did not engage in activities giving rise to dilution. 3. These outstanding options to purchase shares of common stock and restricted stock units were excluded from the calculation of diluted earnings per share because the effect of including them would have been antidilutive. For the three and nine months ended September 30, 2018, the Company did not engage in activities giving rise to dilution.

INVENTORIES (Tables)

INVENTORIES (Tables)	9 Months Ended
	Sep. 30, 2019
Inventory Disclosure [Abstract]
Schedule of Inventory, Current [Table Text Block]	The following table provides a breakdown of inventories: Inventories Sep 30, 2019 Dec 31, 2018 In millions Finished goods $ 3,627 $ 4,313 Work in process 1,190 1,335 Raw materials 654 674 Supplies 824 826 Total $ 6,295 $ 7,148 Adjustment of inventories to a LIFO basis 121 (249 ) Total inventories $ 6,416 $ 6,899

NONCONSOLIDATED AFFILIATES (Tab

NONCONSOLIDATED AFFILIATES (Tables)	9 Months Ended
	Sep. 30, 2019
Equity Method Investments and Joint Ventures [Abstract]
Nonconsolidated Affiliates - Investments	The Company's investments in companies accounted for using the equity method ("nonconsolidated affiliates"), by classification in the consolidated balance sheets, are shown in the following table: Investments in Nonconsolidated Affiliates Sep 30, 2019 Dec 31, 2018 In millions Investment in nonconsolidated affiliates $ 3,007 $ 3,320 Other noncurrent obligations (139 ) — Net investment in nonconsolidated affiliates $ 2,868 $ 3,320

GOODWILL AND OTHER INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of goodwill	The following table shows changes in the carrying amount of goodwill by reportable segment: Goodwill Packaging & Specialty Plastics Industrial Intermediates & Infrastructure Performance Materials & Coatings Total In millions Net goodwill at Dec 31, 2018 $ 5,101 $ 1,095 $ 3,650 $ 9,846 Foreign currency impact (16 ) (5 ) (40 ) (61 ) Net goodwill at Sep 30, 2019 $ 5,085 $ 1,090 $ 3,610 $ 9,785
Schedule of other intangible assets	The following table provides information regarding the Company’s other intangible assets: Other Intangible Assets Sep 30, 2019 Dec 31, 2018 In millions Gross Carrying Amount Accum Amort Net Gross Carrying Amount Accum Amort Net Intangible assets with finite lives: Developed technology $ 2,633 $ (1,414 ) $ 1,219 $ 2,634 $ (1,252 ) $ 1,382 Software 1,434 (867 ) 567 1,404 (805 ) 599 Trademarks/tradenames 352 (342 ) 10 352 (329 ) 23 Customer-related 3,185 (1,125 ) 2,060 3,211 (993 ) 2,218 Total other intangible assets, finite lives $ 7,604 $ (3,748 ) $ 3,856 $ 7,601 $ (3,379 ) $ 4,222 In-process research and development 3 — 3 3 — 3 Total other intangible assets $ 7,607 $ (3,748 ) $ 3,859 $ 7,604 $ (3,379 ) $ 4,225
Schedule of amortization expense	The following table provides information regarding amortization expense from continuing operations related to intangible assets: Amortization Expense from Continuing Operations Three Months Ended Nine Months Ended In millions Sep 30, 2019 Sep 30, 2018 Sep 30, 2019 Sep 30, 2018 Other intangible assets, excluding software $ 100 $ 117 $ 320 $ 353 Software, included in “Cost of sales” from Continuing Operations $ 23 $ 23 $ 70 $ 68
Schedule of estimated future amortization expense	Total estimated amortization expense from continuing operations for 2019 and the five succeeding fiscal years is as follows: Estimated Amortization Expense from Continuing Operations In millions 2019 $ 515 2020 $ 489 2021 $ 467 2022 $ 405 2023 $ 375 2024 $ 361

TRANSFERS OF FINANCIAL ASSETS (

TRANSFERS OF FINANCIAL ASSETS (Tables)	9 Months Ended
	Sep. 30, 2019
Transfers and Servicing [Abstract]
Qualitative and Quantitative Information, Transferor's Continuing Involvement [Table Text Block]	The following represents the cash flows between the Company and the conduits: Cash Proceeds Three Months Ended Nine Months Ended In millions Sep 30, Sep 30, Interests in conduits 1 $ 1 $ 657 1. Presented in "Investing Activities" in the consolidated statements of cash flows.

NOTES PAYABLE, LONG-TERM DEBT_2

NOTES PAYABLE, LONG-TERM DEBT AND AVAILABLE CREDIT FACILITIES (Tables)	9 Months Ended
	Sep. 30, 2019
Debt Instrument [Line Items]
Schedule of Short-term Debt [Table Text Block]	Notes Payable Sep 30, Dec 31, In millions Commercial paper $ — $ 10 Notes payable to banks and other lenders 441 288 Notes payable to related companies 1 76 — Total notes payable $ 517 $ 298 Period-end average interest rates 4.92 % 8.28 % 1. In addition, "Notes payable" for TDCC at September 30, 2019 includes a $418 million note payable to Dow Inc., which is not reflected in the table above. See Note 22 for additional information.
Schedule of Long-term Debt Instruments [Table Text Block]	Long-Term Debt 2019 Average Rate Sep 30, 2018 Average Rate Dec 31, In millions Promissory notes and debentures: Final maturity 2019 9.80 % $ 3 9.80 % $ 7 Final maturity 2020 8.44 % 76 4.46 % 1,547 Final maturity 2021 4.71 % 1,424 4.71 % 1,424 Final maturity 2022 3.50 % 1,372 3.50 % 1,373 Final maturity 2023 7.64 % 325 7.64 % 325 Final maturity 2024 3.37 % 1,397 3.50 % 896 Final maturity 2025 and thereafter 5.70 % 9,507 5.98 % 7,963 Other facilities: U.S. dollar loans, various rates and maturities 2.80 % 2,000 3.59 % 4,533 Foreign currency loans, various rates and maturities 3.33 % 605 3.20 % 708 InterNotes, varying maturities through 2049 3.44 % 792 3.26 % 778 Finance lease obligations 1 425 371 Unamortized debt discount and issuance costs (335 ) (334 ) Long-term debt due within one year 2 (378 ) (338 ) Long-term debt $ 17,213 $ 19,253 1. See Note 14 for additional information. 2. Presented net of current portion of unamortized debt issuance costs.
Schedule of Maturities of Long-term Debt [Table Text Block]	Maturities of Long-Term Debt for Next Five Years at Sep 30, 2019 In millions 2019 $ 97 2020 $ 379 2021 $ 1,763 2022 $ 1,514 2023 1 $ 2,509 2024 $ 1,493 1. Assumes the option to extend will be exercised for the $2.0 billion Dow Silicones Term Loan Facility.
Schedule of Line of Credit Facilities [Table Text Block]	The following table summarizes the Company's credit facilities: Committed and Available Credit Facilities at Sep 30, 2019 In millions Committed Credit Credit Available Maturity Date Interest Five Year Competitive Advance and Revolving Credit Facility $ 5,000 $ 5,000 October 2023 Floating rate Term Loan Facility 1 2,000 — September 2023 Floating rate North American Securitization Facility 800 800 December 2019 Floating rate European Securitization Facility 2 437 437 October 2020 Floating rate Bilateral Revolving Credit Facility 100 100 October 2019 Floating rate Bilateral Revolving Credit Facility 100 100 March 2020 Floating rate Bilateral Revolving Credit Facility 100 100 March 2020 Floating rate Bilateral Revolving Credit Facility 280 280 March 2020 Floating rate Bilateral Revolving Credit Facility 100 100 March 2020 Floating rate Bilateral Revolving Credit Facility 200 200 March 2020 Floating rate Bilateral Revolving Credit Facility 200 200 May 2020 Floating rate Bilateral Revolving Credit Facility 200 200 July 2020 Floating rate Bilateral Revolving Credit Facility 100 100 August 2020 Floating rate Total committed and available credit facilities $ 9,617 $ 7,617 1. Assumes the option to extend the Term Loan Facility will be exercised. 2. Equivalent to Euro 400 million .

COMMITMENTS AND CONTINGENT LI_2

COMMITMENTS AND CONTINGENT LIABILITIES (Tables)	9 Months Ended
	Sep. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
Table of Guarantees by Type	The following table provides a summary of the final expiration, maximum future payments and recorded liability reflected in the consolidated balance sheets for guarantees: Guarantees Sep 30, 2019 Dec 31, 2018 In millions Final Expiration Maximum Future Payments Recorded Liability Final Expiration Maximum Future Payments Recorded Liability Guarantees 2023 $ 4,116 $ 11 2023 $ 4,273 $ 22

LEASES (Tables)

LEASES (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Guarantor Obligations [Line Items]
Lease, Cost [Table Text Block]	The components of lease cost for operating and finance leases for the three and nine months ended September 30, 2019 were as follows: Lease Cost Three Months Ended Nine Months Ended Sep 30, 2019 In millions Operating lease cost $ 134 $ 398 Finance lease cost Amortization of right-of-use assets - finance 14 31 Interest on lease liabilities - finance 6 19 Total finance lease cost $ 20 $ 50 Short-term lease cost 51 151 Variable lease cost 89 196 Sublease income — (2 ) Total lease cost $ 294 $ 793
Schedule of Supplemental Cash Flow Information Related to Leases [Table Text Block]	The following table provides supplemental cash flow information related to leases: Other Lease Information Nine Months Ended Sep 30, 2019 In millions Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows for operating leases $ 398 Operating cash flows for finance leases $ 19 Financing cash flows for finance leases $ 16
Schedule of Supplemental Balance Sheet Information Related to Leases [Table Text Block]	The following table summarizes the lease-related assets and liabilities recorded in the consolidated balance sheets at September 30, 2019 : Lease Position Balance Sheet Classification Sep 30, 2019 In millions Right-of-use assets obtained in exchange for lease obligations: Operating leases 1 $ 2,482 Finance leases $ 99 Assets Operating lease assets Operating lease right-of-use assets $ 2,130 Finance lease assets Property 501 Finance lease amortization Accumulated depreciation (158 ) Total lease assets $ 2,473 Liabilities Current Operating Operating lease liabilities - current $ 418 Finance Long-term debt due within one year 38 Noncurrent Operating Operating lease liabilities - noncurrent 1,735 Finance Long-Term Debt 387 Total lease liabilities $ 2,578 1. Includes $2.3 billion related to the adoption of Topic 842. See Note 2 for additional information.
Lease Terms and Discount Rates [Table Text Block]	Lease Term and Discount Rate Sep 30, 2019 Weighted-average remaining lease term Operating leases 8.0 years Finance leases 12.2 years Weighted-average discount rate Operating leases 4.17 % Finance leases 6.16 %
Maturities of Lease Liabilities [Table Text Block]	The following table provides the maturities of lease liabilities at September 30, 2019 : Maturities of Lease Liabilities at Sep 30, 2019 Operating Leases Finance Leases In millions 2019 $ 132 $ 22 2020 472 62 2021 391 57 2022 329 51 2023 265 78 2024 and thereafter 990 348 Total future undiscounted lease payments $ 2,579 $ 618 Less imputed interest 426 193 Total present value of lease liabilities $ 2,153 $ 425
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]		Future minimum lease payments for operating leases accounted for under ASC 840, "Leases," with remaining non-cancelable terms in excess of one year at December 31, 2018 were as follows: Minimum Lease Commitments at Dec 31, 2018 In millions 2019 $ 366 2020 329 2021 296 2022 269 2023 227 2024 and thereafter 855 Total $ 2,342
Schedule of Guarantor Obligations [Table Text Block]	The following table provides a summary of the final expiration, maximum future payments and recorded liability reflected in the consolidated balance sheets for guarantees: Guarantees Sep 30, 2019 Dec 31, 2018 In millions Final Expiration Maximum Future Payments Recorded Liability Final Expiration Maximum Future Payments Recorded Liability Guarantees 2023 $ 4,116 $ 11 2023 $ 4,273 $ 22
Residual Value Guarantees [Member]
Guarantor Obligations [Line Items]
Schedule of Guarantor Obligations [Table Text Block]	Lease Guarantees Sep 30, 2019 Dec 31, 2018 In millions Final Expiration Maximum Future Payments Recorded Liability Final Expiration Maximum Future Payments Recorded Liability Residual value guarantees 2028 $ 763 $ — 2028 $ 885 $ 130

STOCKHOLDERS' EQUITY STOCKHOL_2

STOCKHOLDERS' EQUITY STOCKHOLDERS' EQUITY (Tables)	9 Months Ended
	Sep. 30, 2019
Stockholders' Equity Attributable to Parent [Abstract]
Schedule of Stock by Class [Table Text Block]	The following table provides a reconciliation of Dow Inc. common stock activity for the nine months ended September 30, 2019: Shares of Dow Inc. Common Stock Issued Held in Treasury Balance at Jan 1, 2019 100 — Impact of recapitalization 748,771,140 — Issued 1 686,397 — Repurchased — 7,961,732 Balance at Sep 30, 2019 749,457,637 7,961,732 1. Shares issued to employees under the Company's equity compensation plans.
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	The changes in each component of AOCL for the three and nine months ended September 30, 2019 and 2018 were as follows: Accumulated Other Comprehensive Loss Three Months Ended Nine Months Ended In millions Sep 30, 2019 Sep 30, 2018 Sep 30, 2019 Sep 30, 2018 Unrealized Gains (Losses) on Investments Beginning balance $ 49 $ (23 ) $ (51 ) $ 17 Unrealized gains (losses) on investments 20 6 158 (45 ) Less: Tax (expense) benefit (4 ) (1 ) (33 ) 9 Net unrealized gains (losses) on investments 16 5 125 (36 ) (Gains) losses reclassified from AOCL to net income 1 (6 ) 4 (18 ) 7 Less: Tax expense (benefit) 2 1 (1 ) 4 (2 ) Net (gains) losses reclassified from AOCL to net income (5 ) 3 (14 ) 5 Other comprehensive income (loss), net of tax 11 8 111 (31 ) Reclassification of stranded tax effects 3 — — — (1 ) Ending balance $ 60 $ (15 ) $ 60 $ (15 ) Cumulative Translation Adjustment Beginning balance $ (1,067 ) $ (1,682 ) $ (1,813 ) $ (1,481 ) Gains (losses) on foreign currency translation (164 ) (94 ) (100 ) (166 ) Less: Tax (expense) benefit (26 ) (4 ) (12 ) (24 ) Net gains (losses) on foreign currency translation (190 ) (98 ) (112 ) (190 ) (Gains) losses reclassified from AOCL to net income 4 (26 ) — (68 ) (2 ) Other comprehensive income (loss), net of tax (216 ) (98 ) (180 ) (192 ) Impact of common control transaction 5 — — 710 — Reclassification of stranded tax effects 3 — — — (107 ) Ending balance $ (1,283 ) $ (1,780 ) $ (1,283 ) $ (1,780 ) Pension and Other Postretirement Benefits Beginning balance $ (7,635 ) $ (7,675 ) $ (7,965 ) $ (6,998 ) Gains (losses) arising during the period — — 34 — Less: Tax (expense) benefit — — (10 ) — Net gains (losses) arising during the period — — 24 — Amortization and recognition of net loss and prior service credits 6 139 156 413 468 Less: Tax expense (benefit) 2 (31 ) (33 ) (82 ) (95 ) Net loss and prior service credits reclassified from AOCL to net income 108 123 331 373 Other comprehensive income (loss), net of tax 108 123 355 373 Impact of common control transaction 5 — — 83 — Reclassification of stranded tax effects 3 — — — (927 ) Ending balance $ (7,527 ) $ (7,552 ) $ (7,527 ) $ (7,552 ) Derivative Instruments Beginning balance $ (335 ) $ (7 ) $ (56 ) $ (109 ) Gains (losses) on derivative instruments (187 ) 241 (545 ) 315 Less: Tax (expense) benefit 37 (45 ) 110 (44 ) Net gains (losses) on derivative instruments (150 ) 196 (435 ) 271 (Gains) losses reclassified from AOCL to net income 7 20 16 30 75 Less: Tax expense (benefit) 2 (4 ) (4 ) (8 ) (14 ) Net (gains) losses reclassified from AOCL to net income 16 12 22 61 Other comprehensive income (loss), net of tax (134 ) 208 (413 ) 332 Reclassification of stranded tax effects 3 — — — (22 ) Ending balance $ (469 ) $ 201 $ (469 ) $ 201 Total AOCL ending balance $ (9,219 ) $ (9,146 ) $ (9,219 ) $ (9,146 ) 1. Reclassified to "Net sales" and "Sundry income (expense) - net." 2. Reclassified to "Provision for income taxes." 3. Amounts reclassified to "Retained earnings" as a result of the adoption of ASU 2018-02. 4. Reclassified to "Sundry income (expense) - net." 5. Reclassified to "Retained earnings" as a result of the separation from DowDuPont on April 1, 2019. See Note 3 for additional information. 6. These AOCL components are included in the computation of net periodic benefit cost of the Company's defined benefit pension and other postretirement benefit plans. See Note 17 for additional information. For the nine months ended September 30, 2019, a $45 million adjustment related to a joint venture was reclassified to "Investment in nonconsolidated affiliates" in the consolidated balance sheets. 7. Reclassified to "Cost of sales," "Sundry income (expense) - net" and "Interest expense and amortization of debt discount."

NONCONTROLLING INTERESTS Nonc_2

NONCONTROLLING INTERESTS Noncontrolling Interests (Tables)	9 Months Ended
	Sep. 30, 2019
Noncontrolling Interest [Abstract]
Noncontrolling Interests [Table Text Block]	The following table summarizes the activity for equity attributable to noncontrolling interests for the three and nine months ended September 30, 2019 and 2018 : Noncontrolling Interests Three Months Ended Nine Months Ended In millions Sep 30, 2019 Sep 30, 2018 Sep 30, 2019 Sep 30, 2018 Balance at beginning of period $ 589 $ 1,152 $ 1,138 $ 1,186 Net income attributable to noncontrolling interests - continuing operations 14 32 61 78 Net income attributable to noncontrolling interests - discontinued operations — 4 13 24 Distributions to noncontrolling interests 1 (9 ) (2 ) (23 ) (63 ) Impact of common control transaction 2 — — (353 ) — Purchase of noncontrolling interest 3 — — (254 ) — Cumulative translation adjustments (5 ) (5 ) 8 (45 ) Other (2 ) — (3 ) 1 Balance at end of period $ 587 $ 1,181 $ 587 $ 1,181 1. Distributions to noncontrolling interests are net of $6 million for the nine months ended September 30, 2018 in dividends paid to a joint venture, which were reclassified to "Equity in earnings of nonconsolidated affiliates" in the consolidated statements of income. Also includes amounts attributable to discontinued operations of $7 million for the nine months ended September 30, 2019 ( $28 million for the nine months ended September 30, 2018 ). 2. Relates to the separation from DowDuPont. See Note 3 for additional information. 3. Relates to the acquisition of full ownership in a propylene oxide manufacturing joint venture, which occurred on October 1, 2019. See Note 21 for additional information. As a result of this arrangement, the carrying value of the noncontrolling interest was removed, a liability of $297 million was recognized, and “Additional paid-in capital” was adjusted by $38 million . After adjustment for subsequent dividends of $131 million paid to the noncontrolling interest holder in the second and third quarters of 2019, the liability at September 30, 2019 was $166 million and was reflected in “Accrued and other current liabilities” in the consolidated balance sheets.

PENSION PLANS AND OTHER POSTR_2

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS (Tables)	9 Months Ended
	Sep. 30, 2019
Retirement Benefits [Abstract]
Schedule of Net Benefit Costs [Table Text Block]	The following table provides the components of the Company's net periodic benefit cost for all significant plans: Net Periodic Benefit Cost for All Significant Plans Three Months Ended Nine Months Ended In millions Sep 30, Sep 30, Sep 30, Sep 30, Defined Benefit Pension Plans: Service cost $ 95 $ 131 $ 302 $ 396 Interest cost 227 216 695 651 Expected return on plan assets (420 ) (401 ) (1,258 ) (1,211 ) Amortization of prior service credit (5 ) (6 ) (16 ) (18 ) Amortization of net loss 147 168 426 509 Curtailment/special termination benefits 1 — — (27 ) — Net periodic benefit cost $ 44 $ 108 $ 122 $ 327 Less: discontinued operations — 25 21 75 Net periodic benefit cost - continuing operations $ 44 $ 83 $ 101 $ 252 Other Postretirement Benefits: Service cost $ 2 $ 3 $ 6 $ 9 Interest cost 12 11 38 33 Amortization of net gain (5 ) (6 ) (16 ) (18 ) Curtailment/special termination benefits 1 — — (3 ) — Net periodic benefit cost $ 9 $ 8 $ 25 $ 24 Less: discontinued operations — — — 2 Net periodic benefit cost - continuing operations $ 9 $ 8 $ 25 $ 22 1. The 2019 impact relates to plan curtailments and associated special termination benefits resulting from the reduction in plan participation by employees transferred to DowDuPont.

FINANCIAL INSTRUMENTS (Tables)

FINANCIAL INSTRUMENTS (Tables)	9 Months Ended
	Sep. 30, 2019
Investments, All Other Investments [Abstract]
Fair Value of Financial Instruments	The following table summarizes the fair value of financial instruments at September 30, 2019 and December 31, 2018 : Fair Value of Financial Instruments Sep 30, 2019 Dec 31, 2018 In millions Cost Gain Loss Fair Value Cost Gain Loss Fair Value Cash equivalents $ 501 $ — $ — $ 501 $ 566 $ — $ — $ 566 Marketable securities $ 11 $ — $ — $ 11 $ 100 $ — $ — $ 100 Other investments: Debt securities: Government debt 1 $ 511 $ 36 $ (8 ) $ 539 $ 714 $ 9 $ (23 ) $ 700 Corporate bonds 1,091 76 (16 ) 1,151 1,026 20 (63 ) 983 Total debt securities $ 1,602 $ 112 $ (24 ) $ 1,690 $ 1,740 $ 29 $ (86 ) $ 1,683 Equity securities 2 13 7 (1 ) 19 16 1 (1 ) 16 Total other investments $ 1,615 $ 119 $ (25 ) $ 1,709 $ 1,756 $ 30 $ (87 ) $ 1,699 Total cash equivalents, marketable securities and other investments $ 2,127 $ 119 $ (25 ) $ 2,221 $ 2,422 $ 30 $ (87 ) $ 2,365 Long-term debt including debt due within one year 3 $ (17,591 ) $ 4 $ (2,088 ) $ (19,675 ) $ (19,591 ) $ 351 $ (972 ) $ (20,212 ) Derivatives relating to: Interest rates 4 $ — $ 72 $ (385 ) $ (313 ) $ — $ — $ (64 ) $ (64 ) Foreign currency — 134 (21 ) 113 — 120 (43 ) 77 Commodities 4 — 65 (164 ) (99 ) — 91 (178 ) (87 ) Total derivatives $ — $ 271 $ (570 ) $ (299 ) $ — $ 211 $ (285 ) $ (74 ) 1. U.S. Treasury obligations, U.S. agency obligations, agency mortgage-backed securities and other municipalities’ obligations. 2. Equity securities with a readily determinable fair value. 3. Cost includes fair value hedge adjustment gains of $27 million at September 30, 2019 and losses of $18 million at December 31, 2018 on $2,890 million of debt at September 30, 2019 and $2,290 million of debt at December 31, 2018 . 4.
Investing Results	The following table provides the investing results from available-for-sale securities for the nine months ended September 30, 2019 and 2018 : Investing Results Nine Months Ended In millions Sep 30, Sep 30, Proceeds from sales of available-for-sale securities $ 904 $ 880 Gross realized gains $ 32 $ 19 Gross realized losses $ (14 ) $ (26 )
Schedule Fair Values of Derivative Instruments	The following tables provide the fair value and balance sheet classification of derivative instruments at September 30, 2019 and December 31, 2018 : Fair Value of Derivative Instruments Sep 30, 2019 In millions Balance Sheet Classification Gross Counterparty and Cash Collateral Netting 1 Net Amounts Included in the Consolidated Balance Sheet Asset derivatives: Derivatives designated as hedging instruments: Interest rate contracts Other current assets $ 33 $ (11 ) $ 22 Foreign currency contracts Other current assets 221 (107 ) 114 Commodity contracts Other current assets 40 (21 ) 19 Commodity contracts Deferred charges and other assets 34 (6 ) 28 Total $ 328 $ (145 ) $ 183 Derivatives not designated as hedging instruments: Interest rate contracts Other current assets $ 50 $ — $ 50 Interest rate contracts Deferred charges and other assets 3 (3 ) — Foreign currency contracts Other current assets 36 (16 ) 20 Commodity contracts Other current assets 18 (2 ) 16 Commodity contracts Deferred charges and other assets 3 (1 ) 2 Total $ 110 $ (22 ) $ 88 Total asset derivatives $ 438 $ (167 ) $ 271 Liability derivatives: Derivatives designated as hedging instruments: Interest rate contracts Accrued and other current liabilities $ 11 $ (11 ) $ — Interest rate contracts Other noncurrent obligations 212 — 212 Foreign currency contracts Accrued and other current liabilities 110 (107 ) 3 Commodity contracts Accrued and other current liabilities 107 (28 ) 79 Commodity contracts Other noncurrent obligations 69 (8 ) 61 Total $ 509 $ (154 ) $ 355 Derivatives not designated as hedging instruments: Interest rate contracts Accrued and other current liabilities $ 146 $ — $ 146 Interest rate contracts Other noncurrent obligations 30 (3 ) 27 Foreign currency contracts Accrued and other current liabilities 34 (16 ) 18 Commodity contracts Accrued and other current liabilities 23 (2 ) 21 Commodity contracts Other noncurrent obligations 4 (1 ) 3 Total $ 237 $ (22 ) $ 215 Total liability derivatives $ 746 $ (176 ) $ 570 1. Counterparty and cash collateral amounts represent the estimated net settlement amount when applying netting and set-off rights included in master netting arrangements between the Company and its counterparties and the payable or receivable for cash collateral held or placed with the same counterparty. Fair Value of Derivative Instruments Dec 31, 2018 In millions Balance Sheet Classification Gross Counterparty and Cash Collateral Netting 1 Net Amounts Included in the Consolidated Balance Sheet Asset derivatives: Derivatives designated as hedging instruments: Foreign currency contracts Other current assets $ 98 $ (42 ) $ 56 Commodity contracts Other current assets 47 (13 ) 34 Commodity contracts Deferred charges and other assets 18 (3 ) 15 Total $ 163 $ (58 ) $ 105 Derivatives not designated as hedging instruments: Foreign currency contracts Other current assets $ 128 $ (64 ) $ 64 Commodity contracts Other current assets 41 (1 ) 40 Commodity contracts Deferred charges and other assets 4 (2 ) 2 Total $ 173 $ (67 ) $ 106 Total asset derivatives $ 336 $ (125 ) $ 211 Liability derivatives: Derivatives designated as hedging instruments: Interest rate swaps Other noncurrent obligations $ 64 $ — $ 64 Foreign currency contracts Accrued and other current liabilities 46 (42 ) 4 Commodity contracts Accrued and other current liabilities 111 (18 ) 93 Commodity contracts Other noncurrent obligations 86 (9 ) 77 Total $ 307 $ (69 ) $ 238 Derivatives not designated as hedging instruments: Foreign currency contracts Accrued and other current liabilities $ 103 $ (64 ) $ 39 Commodity contracts Accrued and other current liabilities 7 (4 ) 3 Commodity contracts Other noncurrent obligations 8 (3 ) 5 Total $ 118 $ (71 ) $ 47 Total liability derivatives $ 425 $ (140 ) $ 285 1. Counterparty and cash collateral amounts represent the estimated net settlement amount when applying netting and set-off rights included in master netting arrangements between the Company and its counterparties and the payable or receivable for cash collateral held or placed with the same counterparty.

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
	Sep. 30, 2019
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	The following table summarizes the bases used to measure certain assets and liabilities at fair value on a recurring basis: Basis of Fair Value Measurements on a Recurring Basis Sep 30, 2019 Dec 31, 2018 Quoted Prices in Active Markets for Identical Items Significant Other Observable Inputs Total Quoted Prices in Active Markets for Identical Items Significant Other Observable Inputs Total In millions Assets at fair value: Cash equivalents 1 $ — $ 501 $ 501 $ — $ 566 $ 566 Marketable securities — 11 11 — 100 100 Equity securities 2 19 — 19 16 — 16 Debt securities: 2 Government debt 3 — 539 539 — 700 700 Corporate bonds 26 1,125 1,151 — 983 983 Derivatives relating to: 4 Interest rates — 86 86 — — — Foreign currency — 257 257 — 226 226 Commodities 23 72 95 17 93 110 Total assets at fair value $ 68 $ 2,591 $ 2,659 $ 33 $ 2,668 $ 2,701 Liabilities at fair value: Long-term debt including debt due within one year 5 $ — $ 19,675 $ 19,675 $ — $ 20,212 $ 20,212 Derivatives relating to: 4 Interest rates — 399 399 — 64 64 Foreign currency — 144 144 — 149 149 Commodities 17 186 203 23 189 212 Total liabilities at fair value $ 17 $ 20,404 $ 20,421 $ 23 $ 20,614 $ 20,637 1. Treasury bills, time deposits, and money market funds included in "Cash and cash equivalents" in the consolidated balance sheets and held at amortized cost, which approximates fair value. 2. The Company’s investments in debt securities, which are primarily available-for-sale, and equity securities are included in “Other investments” in the consolidated balance sheets. 3. U.S. Treasury obligations, U.S. agency obligations, agency mortgage-backed securities and other municipalities’ obligations. 4. See Note 19 for the classification of derivatives in the consolidated balance sheets. 5. See Note 19 for information on fair value measurements of long-term debt.

VARIABLE INTEREST ENTITIES (Tab

VARIABLE INTEREST ENTITIES (Tables)	9 Months Ended
	Sep. 30, 2019
Variable Interest Entity, Primary Beneficiary, Aggregated Disclosure [Member]
Schedule of Variable Interest Entities [Table Text Block]	The following table summarizes the carrying amounts of these entities' assets and liabilities included in the Company’s consolidated balance sheets at September 30, 2019 and December 31, 2018 : Assets and Liabilities of Consolidated VIEs Sep 30, Dec 31, In millions Cash and cash equivalents $ 36 $ 71 Other current assets 104 101 Net property 621 683 Other noncurrent assets 23 14 Total assets 1 $ 784 $ 869 Current liabilities $ 397 $ 307 Long-term debt 44 75 Other noncurrent obligations 23 14 Total liabilities 2 $ 464 $ 396 1. All assets were restricted at September 30, 2019 and December 31, 2018 . 2. All liabilities were nonrecourse at September 30, 2019 and December 31, 2018 .
Variable Interest Entity, Not Primary Beneficiary, Aggregated Disclosure [Member]
Schedule of Variable Interest Entities [Table Text Block]	The following table summarizes the carrying amounts of assets included in the consolidated balance sheets at September 30, 2019 and December 31, 2018 , related to variable interests in joint ventures or entities for which the Company is not the primary beneficiary. The Company's maximum exposure to loss is the same as the carrying amounts. Carrying Amounts of Assets Related to Nonconsolidated VIEs Sep 30, Dec 31, In millions Description of asset Silicon joint ventures Equity method investments 1 $ 100 $ 100 AgroFresh Solutions, Inc. Equity method investment 1 $ 36 $ 48 Other receivable 2 $ 8 $ 8 1. Classified as "Investment in nonconsolidated affiliates" in the consolidated balance sheets. 2. Classified as "Accounts and notes receivable - Other" in the consolidated balance sheets.

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	9 Months Ended
	Sep. 30, 2019
Related Party Transactions [Abstract]
Schedule of Related Party Transactions [Table Text Block]	The following table presents amounts due to or due from Historical DuPont and its affiliates: Balances Due To or Due From Historical DuPont and its Affiliates Sep 30, 2019 Dec 31, 2018 In millions Accounts and notes receivable - Other $ — $ 89 Accounts payable - Other $ — $ 19 The following table presents revenue earned and expenses incurred related to transactions with Historical DuPont and its affiliates: Sales to Historical DuPont and its Affiliates Three Months Ended Nine Months Ended In millions Sep 30, 2019 Sep 30, 2018 Sep 30, 2019 Sep 30, 2018 Net sales $ — $ 16 $ 12 $ 41 Cost of sales $ — $ 12 $ 9 $ 32

SEGMENTS AND GEOGRAPHIC REGIO_2

SEGMENTS AND GEOGRAPHIC REGIONS (Tables)	9 Months Ended
	Sep. 30, 2019
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Segment Information Pack. & Spec. Plastics Ind. Interm. & Infrast. Perf. Materials & Coatings Corp. Total In millions Three months ended Sep 30, 2019 Net sales $ 5,062 $ 3,365 $ 2,250 $ 87 $ 10,764 Equity in earnings (losses) of nonconsolidated affiliates 23 (70 ) 2 1 (44 ) Dow Inc. Operating EBIT 1 798 193 200 (74 ) 1,117 Three months ended Sep 30, 2018 Net sales $ 6,144 $ 3,910 $ 2,505 $ 75 $ 12,634 Pro forma net sales 6,157 3,913 2,552 75 12,697 Equity in earnings (losses) of nonconsolidated affiliates 83 54 3 (5 ) 135 Pro forma Operating EBIT 857 466 398 (110 ) 1,611 Nine months ended Sep 30, 2019 Net sales $ 15,405 $ 10,187 $ 6,888 $ 267 $ 32,747 Pro forma net sales 15,405 10,196 6,926 267 32,794 Equity in earnings (losses) of nonconsolidated affiliates 135 (196 ) 3 (15 ) (73 ) Dow Inc. pro forma Operating EBIT 2 2,256 624 685 (246 ) 3,319 Nine months ended Sep 30, 2018 Net sales $ 18,306 $ 11,677 $ 7,456 $ 221 $ 37,660 Pro forma net sales 18,339 11,688 7,596 221 37,844 Equity in earnings (losses) of nonconsolidated affiliates 250 299 4 (24 ) 529 Pro forma Operating EBIT 2,754 1,428 1,045 (280 ) 4,947 1. Operating EBIT for TDCC for the three months ended September 30, 2019 is substantially the same as that of Dow Inc. and therefore has not been disclosed separately in the table above. A reconciliation of "Income from continuing operations, net of tax" to Operating EBIT is provided below. 2. Pro forma Operating EBIT for TDCC for the nine months ended September 30, 2019 is substantially the same as that of Dow Inc. (same for the three and nine months ended September 30, 2018) and therefore has not been disclosed separately in the table above. A reconciliation of "Income from continuing operations, net of tax" to pro forma Operating EBIT is provided below.
Reconciliation of income from continuing operations, net of tax to Operating EBIT [Table Text Block]	Reconciliation of "Income from continuing operations, net of tax" to Operating EBIT Three Months Ended In millions Sep 30, 2019 Income from continuing operations, net of tax $ 347 + Provision for income taxes on continuing operations 90 Income from continuing operations before income taxes $ 437 - Interest income 19 + Interest expense and amortization of debt discount 233 - Significant items (466 ) Operating EBIT $ 1,117 Reconciliation of "Income from continuing operations, net of tax" to Pro Forma Operating EBIT Three Months Ended Nine Months Ended In millions Sep 30, 2018 Sep 30, 2019 Sep 30, 2018 Income from continuing operations, net of tax $ 714 $ 593 $ 2,449 + Provision for income taxes on continuing operations 280 356 755 Income from continuing operations before income taxes $ 994 $ 949 $ 3,204 - Interest income 22 58 60 + Interest expense and amortization of debt discount 258 711 781 + Pro forma adjustments 1 38 65 134 - Significant items (343 ) (1,652 ) (888 ) Pro forma Operating EBIT $ 1,611 $ 3,319 $ 4,947 1. Pro forma adjustments include (1) the margin impact of various manufacturing, supply and service related agreements entered into with DuPont and Corteva in connection with the separation which provide for different pricing than the historical intercompany and intracompany pricing practices of TDCC and Historical DuPont, (2) the removal of the amortization of ECP's inventory step-up recognized in connection with the Merger, and (3) the elimination of the impact of events directly attributable to the Merger, internal reorganization and business realignment, separation, distribution and other related transactions (e.g., one-time transaction costs).
Schedule of significant items [Table Text Block]	The following tables summarize the pretax impact of significant items by segment that are excluded from Operating EBIT and pro forma Operating EBIT: Significant Items by Segment Three Months Ended Sep 30, 2019 Nine Months Ended Sep 30, 2019 Pack. & Spec. Plastics Ind. Interm. & Infrast. Perf. Mat. & Coatings Corp. Total Pack. & Spec. Plastics Ind. Interm. & Infrast. Perf. Mat. & Coatings Corp. Total In millions Indemnification and other transaction related costs 1 $ — $ — $ — $ — $ — $ — $ — $ — $ (127 ) $ (127 ) Integration and separation costs 2 — — — (164 ) (164 ) — — — (914 ) (914 ) Restructuring and asset related charges - net 3 (31 ) (5 ) (10 ) (101 ) (147 ) (50 ) (5 ) (32 ) (281 ) (368 ) Loss on divestiture 4 — — — — — — — — (44 ) (44 ) Loss on early extinguishment of debt 5 — — — — — — — — (44 ) (44 ) Environmental charges 6 (5 ) (8 ) (50 ) (336 ) (399 ) (5 ) (8 ) (50 ) (336 ) (399 ) Warranty accrual adjustment of exited business 7 — — — 39 39 — — — 39 39 Litigation related charges, awards and adjustments 8 170 — — 35 205 170 — — 35 205 Total $ 134 $ (13 ) $ (60 ) $ (527 ) $ (466 ) $ 115 $ (13 ) $ (82 ) $ (1,672 ) $ (1,652 ) 1. Includes charges primarily associated with agreements entered into with DuPont and Corteva as part of the separation and distribution which, among other matters, provides for cross-indemnities and allocations of obligations and liabilities for periods prior to, at and after the completion of the separation. 2. Costs related to post-Merger integration and business separation activities. The nine months ended September 30, 2019 excludes one-time transaction costs directly attributable to the Merger. 3. Includes Board approved restructuring plans and asset-related charges, which includes other asset impairments. See Note 5 for additional information. 4. Includes post-closing adjustments on previous divestitures. 5. The Company retired outstanding long-term debt resulting in a loss on early extinguishment. See Note 12 for additional information. 6. Related to environmental remediation, primarily resulting from the culmination of long-standing negotiations with regulators and/or agencies and review of additional costs to manage ongoing remediation activities resulting from Dow’s separation from DowDuPont and related agreements with Corteva and DuPont. See Note 13 for additional information. 7. Includes an adjustment to the warranty accrual of an exited business. 8. Includes a gain associated with a legal settlement with Nova, as well as a gain related to an adjustment of the Dow Silicones breast implant liability and a charge related to the settlement of the Dow Silicones commercial creditor matters. See Note 13 for additional information. Significant Items by Segment Three Months Ended Sep 30, 2018 Nine Months Ended Sep 30, 2018 Pack. & Spec. Plastics Ind. Interm. & Infrast. Perf. Mat. & Coatings Corp. Total Pack. & Spec. Plastics Ind. Interm. & Infrast. Perf. Mat. & Coatings Corp. Total In millions Impact of Dow Silicones ownership restructure 1 $ — $ — $ — $ — $ — $ — $ — $ (20 ) $ — $ (20 ) Integration and separation costs 2 — — — (289 ) (289 ) — — — (730 ) (730 ) Restructuring and asset related charges - net 3 (7 ) — — (41 ) (48 ) (16 ) (11 ) (14 ) (111 ) (152 ) Gain on divestiture 4 — — — — — — 20 — — 20 Loss on early extinguishment of debt 5 — — — (6 ) (6 ) — — — (6 ) (6 ) Total $ (7 ) $ — $ — $ (336 ) $ (343 ) $ (16 ) $ 9 $ (34 ) $ (847 ) $ (888 ) 1. Includes a loss related to a post-closing adjustment related to the Dow Silicones ownership restructure. 2. Costs related to post-Merger integration and business separation activities, and costs related to the ownership restructure of Dow Silicones. Excludes one-time transaction costs directly attributable to the Merger. 3. Includes Board approved restructuring plans and asset related charges, which include other asset impairments. See Note 5 for additional information. Excludes one-time transaction costs directly attributable to the Merger. 4. Includes a gain related to the Company's sale of its equity interest in MEGlobal. 5. The Company retired outstanding long-term debt resulting in a loss on early extinguishment. See Note 12 for additional information.

CONSOLIDATED FINANCIAL STATEM_3

CONSOLIDATED FINANCIAL STATEMENTS Changes to Statement of Equity (Details) - USD ($) $ in Millions	Jan. 01, 2019	Apr. 01, 2018	Jan. 01, 2018
Retained Earnings [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative Effect of New Accounting Principle in Period of Adoption	$ (183)	$ 1,057	$ (68)
AOCI Attributable to Parent [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative Effect of New Accounting Principle in Period of Adoption			$ 20
Equity Method Investments [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative Effect of New Accounting Principle in Period of Adoption	71
Other Noncurrent Liabilities [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative Effect of New Accounting Principle in Period of Adoption	168
Deferred Tax Asset [Domain]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative Effect of New Accounting Principle in Period of Adoption	$ (56)

RECENT ACCOUNTING GUIDANCE Rece

RECENT ACCOUNTING GUIDANCE Recent Accounting Guidance (Details) - Accounting Standards Update 2016-02 [Member] $ in Millions	Jan. 01, 2019USD ($)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification	$ 2,300
Retained Earnings [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification	$ 72

SEPARATION FROM DOWDUPONT Sep_3

SEPARATION FROM DOWDUPONT Separation from DowDuPont (Details) - USD ($) $ / shares in Units, $ in Millions	Apr. 01, 2019	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Common stock, par value (in dollars per share)		$ 0.01		$ 0.01		$ 0.01
Common stock issued (in shares)		749,457,637		749,457,637		100
Settlements and transfers related to separation from DowDuPont Inc.				$ 1,935	$ (276)
Dow Inc. [Member]
Common stock, par value (in dollars per share)	$ 0.01					$ 0.01
Common stock issued (in shares)	748,771,240	749,457,637		749,457,637		100
Proceeds from Contributions from Parent	$ 2,024
DowDuPont [Member]
Common stock, par value (in dollars per share)	$ 0.01
The Dow Chemical Company [Domain]
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01		$ 0.01		$ 0.01
Common stock issued (in shares)		100		100		100
Settlements and transfers related to separation from DowDuPont Inc.				$ 61	276
Retained Earnings [Member]
Settlements and transfers related to separation from DowDuPont Inc.		$ 50	$ 52	14,861	204
Retained Earnings [Member] | The Dow Chemical Company [Domain]
Settlements and transfers related to separation from DowDuPont Inc.		$ 32	$ 52	$ 16,022	$ 204

SEPARATION FROM DOWDUPONT Recei

SEPARATION FROM DOWDUPONT Receipt of ECP (Details) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018	Aug. 31, 2017
Cash and cash equivalents	$ 2,823	$ 2,724	$ 3,411
Accounts and notes receivable - Trade	5,125	5,646
Accounts and notes receivable - Other	3,683	3,389
Inventories	6,416	6,899
Other current assets	891	712
Investment in nonconsolidated affiliates	3,007	3,320
Net property	21,003	21,418
Goodwill	9,785	9,846
Other intangible assets	3,859	4,225
Total Assets	64,937	83,699
Accounts payable - Trade	3,855	4,456
Accounts payable - Other	2,025	2,479
Accrued and other current liabilities	3,518	2,931
Other noncurrent obligations	$ 6,888	$ 4,709
ECP
Cash and cash equivalents				$ 1
Accounts and notes receivable - Trade				169
Accounts and notes receivable - Other				32
Inventories				529
Other current assets				6
Investment in nonconsolidated affiliates				116
Net property				817
Goodwill				3,617
Other intangible assets				1,484
Deferred income tax assets				9
Total Assets				6,780
Accounts payable - Trade				102
Accounts payable - Other				29
Accrued and other current liabilities				31
Deferred income tax liabilities				683
Pension and other postretirement benefits - noncurrent				6
Other noncurrent obligations				3
Total Liabilities				854
ECP | Retained Earnings [Member]
Net Assets				$ 5,926

SEPARATION FROM DOWDUPONT Disco

SEPARATION FROM DOWDUPONT Discontinued Operations - Income Statement (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Net sales	$ 10,764	$ 12,634	$ 32,747	$ 37,660
Cost of sales	9,377	10,456	27,939	30,976
Research and development expenses	194	193	592	622
Selling, general and administrative expenses	388	409	1,258	1,376
Amortization of intangibles	100	117	320	353
Restructuring and asset related charges - net	147	48	368	175
Equity in earnings of nonconsolidated affiliates	(44)	135	(73)	529
Sundry income (expense) - net	301	(3)	369	37
Interest income	19	22	58	60
Interest expense and amortization of debt discount	233	258	711	781
Provision for income taxes	90	280	356	755
Income from discontinued operations, net of tax	$ 0	335	445	1,403
Discontinued Operations [Member]
Net sales		2,719	2,953	9,175
Cost of sales		1,748	1,804	5,696
Research and development expenses		188	175	564
Selling, general and administrative expenses		273	262	828
Amortization of intangibles		61	61	188
Restructuring and asset related charges - net		64	78	202
Equity in earnings of nonconsolidated affiliates		31	28	114
Sundry income (expense) - net		(11)	(18)	(6)
Interest income		5	3	16
Interest expense and amortization of debt discount		22	7	43
Discontinued Operation, Income (Loss) from Discontinued Operation, before Income Tax		388	579	1,778
Provision for income taxes		53	134	375
Income from discontinued operations, net of tax		$ 335	$ 445	$ 1,403

SEPARATION FROM DOWDUPONT Dis_2

SEPARATION FROM DOWDUPONT Discontinued Operations - Balance Sheet (Details) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Accounts and notes receivable - Trade	$ 5,125	$ 5,646
Accounts and notes receivable - Other	3,683	3,389
Inventories	6,416	6,899
Other current assets	891	712
Investment in nonconsolidated affiliates	3,007	3,320
Other investments	2,737	2,646
Noncurrent receivables	881	360
Net property	21,003	21,418
Goodwill	9,785	9,846
Other intangible assets	3,859	4,225
Deferred charges and other assets	821	735
Total Assets	64,937	83,699
Notes payable	517	298
Long-term debt due within one year	378	338
Accounts payable - Trade	3,855	4,456
Accounts payable - Other	2,025	2,479
Income taxes payable	490	557
Accrued and other current liabilities	3,518	2,931
Long-term debt	17,213	19,253
Other noncurrent obligations	$ 6,888	4,709
Discontinued Operations [Member]
Accounts and notes receivable - Trade		2,768
Accounts and notes receivable - Other		773
Inventories		2,826
Other current assets		151
Investment in nonconsolidated affiliates		612
Other investments		2
Noncurrent receivables		35
Net property		3,014
Goodwill		7,590
Other intangible assets		1,830
Deferred income tax assets		239
Deferred charges and other assets		60
Total Assets		19,900
Notes payable		7
Long-term debt due within one year		4
Accounts payable - Trade		1,118
Accounts payable - Other		868
Income taxes payable		234
Accrued and other current liabilities		716
Long-term debt		5
Deferred income tax liabilities		568
Pension and other postretirement benefits - noncurrent		306
Other noncurrent obligations		662
Total liabilities of discontinued operations		$ 4,488

SEPARATION FROM DOWDUPONT Sep_4

SEPARATION FROM DOWDUPONT Separation, Distribution and Tax Agreements (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2019	Sep. 30, 2018
Charges related to separation, distribution and tax matters agreements	$ 0			$ 127
Cash payment related to divestiture			$ 187
Cash receipt related to divestiture			63
Integration and separation costs	164	$ 313		964	$ 799
Integration and separation costs [Member]
Charges related to separation, distribution and tax matters agreements	24
Sundry Income (Expense), Net [Member]
Charges related to separation, distribution and tax matters agreements	52
Other Current Assets [Member]
Indemnification Asset	109		109	109
Other noncurrent assets
Indemnification Asset	16		16	16
Accrued and Other Current Liabilities [Member]
Indemnification liability	368		368	368
Other Noncurrent Obligations [Member]
Indemnification liability	154		154	154
Deferred cash contribution	400		$ 400	400
The Dow Chemical Company [Domain]
Integration and separation costs	$ 164	$ 313		$ 940	$ 799

REVENUE (Details)

REVENUE (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	22 years		22 years
Revenues	$ 10,764	$ 12,634	$ 32,747	$ 37,660
Contract with Customer, Liability, Revenue Recognized			100	110
Contract with Customer, Asset, Reclassified to Receivable			15
Accounts and notes receivable - Trade	5,125		5,125		$ 5,646
Contract assets - current 1	78		78		19
Contract assets - noncurrent 2	3		3		1
Contract liabilities - current 3	201		201		134
Contract liabilities - noncurrent 4	1,619		1,619		1,318
U.S. & Canada
Revenues	3,932	4,609	11,937	13,602
EMEAI 1
Revenues	3,621	4,386	11,228	13,257
Asia Pacific
Revenues	2,193	2,362	6,464	7,030
Latin America
Revenues	1,018	1,277	3,118	3,771
Packaging & Specialty Plastics [Member]
Revenues	5,062	6,144	15,405	18,306
Packaging & Specialty Plastics [Member] | Hydrocarbons & Energy [Member]
Revenues	1,325	2,008	4,078	5,715
Packaging & Specialty Plastics [Member] | Packaging and Specialty Plastics [Member]
Revenues	3,737	4,136	11,327	12,591
Industrial Intermediates & Infrastructure [Member]
Revenues	3,365	3,910	10,187	11,677
Industrial Intermediates & Infrastructure [Member] | Industrial Solutions [Member]
Revenues	1,066	1,232	3,263	3,621
Industrial Intermediates & Infrastructure [Member] | Polyurethanes & CAV [Member]
Revenues	2,295	2,674	6,914	8,045
Industrial Intermediates & Infrastructure [Member] | Other [Member]
Revenues	4	4	10	11
Performance Materials & Coatings [Member]
Revenues	2,250	2,505	6,888	7,456
Performance Materials & Coatings [Member] | Coatings and Performance Monomers [Member]
Revenues	900	1,050	2,749	3,103
Performance Materials & Coatings [Member] | Consumer Solutions [Member]
Revenues	1,350	1,455	4,139	4,353
Corporate Segment [Member]
Revenues	87	$ 75	$ 267	$ 221
Product [Member]
Revenue, Percentage from Products and Service Transferred to Customers			98.00%	99.00%
Licensing of Technology [Member] [Member]
Revenue, Remaining Performance Obligation, Amount	$ 611		$ 611		$ 407

RESTRUCTURING AND ASSET RELAT_3

RESTRUCTURING AND ASSET RELATED CHARGES - NET RESTRUCTURING AND ASSET RELATED CHARGES - NET (Other) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	$ 147	$ 48	$ 368	$ 175
The Dow Chemical Company [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	$ 147	$ 48	$ 368	$ 175

RESTRUCTURING AND ASSET RELAT_4

RESTRUCTURING AND ASSET RELATED CHARGES - NET (DowDuPont Cost Synergy Program) (Details) - USD ($) $ in Millions	3 Months Ended							9 Months Ended		25 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Dec. 31, 2017
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	$ 147				$ 48			$ 368	$ 175
DowDuPont Cost Synergy Program [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	127	$ 159	$ 202	$ 217	250	$ 263	$ 306	127	250	$ 127	$ 275
Restructuring and asset related charges - net	56	59	144	22	47	30	85			842
Restructuring Reserve, Settled without Cash	(5)	(31)	(76)	(13)	(4)	(13)	(3)
Payments for Restructuring	(83)	(71)	(83)	(42)	(56)	(60)	(51)
Employee Severance [Member] | DowDuPont Cost Synergy Program [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	106	137	183	210	240	253	290	106	240	106	270
Restructuring and asset related charges - net	46	25	52	9	43	17	68			567
Restructuring Reserve, Settled without Cash	0	0	0	0	0	0	0
Payments for Restructuring	(77)	(71)	(79)	(39)	(56)	(54)	(48)
Asset write-downs and write-offs [Member] | DowDuPont Cost Synergy Program [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	0	0	0	0	0	0	0	0	0	0	0
Restructuring and asset related charges - net	5	29	76	13	4	13	3			230
Restructuring Reserve, Settled without Cash	(5)	(29)	(76)	(13)	(4)	(13)	(3)
Payments for Restructuring	0	0	0	0	0	0	0
Costs Associated with Exit and Disposal Activities [Member] | DowDuPont Cost Synergy Program [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	21	22	19	7	10	10	16	21	$ 10	21	$ 5
Restructuring and asset related charges - net	5	5	16	0	0	0	14			45
Restructuring Reserve, Settled without Cash	0	(2)	0	0	0	0	0
Payments for Restructuring	(6)	0	(4)	(3)	0	(6)	(3)
Packaging & Specialty Plastics [Member] | DowDuPont Cost Synergy Program [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net			1	6	4		3
Packaging & Specialty Plastics [Member] | Employee Severance [Member] | DowDuPont Cost Synergy Program [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net			0	0	0		0
Packaging & Specialty Plastics [Member] | Asset write-downs and write-offs [Member] | DowDuPont Cost Synergy Program [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net			0	6	4		0
Packaging & Specialty Plastics [Member] | Costs Associated with Exit and Disposal Activities [Member] | DowDuPont Cost Synergy Program [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net			1	0	0		3
Industrial Intermediates & Infrastructure [Member] | DowDuPont Cost Synergy Program [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	5						11
Industrial Intermediates & Infrastructure [Member] | Employee Severance [Member] | DowDuPont Cost Synergy Program [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	0						0
Industrial Intermediates & Infrastructure [Member] | Asset write-downs and write-offs [Member] | DowDuPont Cost Synergy Program [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	0						0
Industrial Intermediates & Infrastructure [Member] | Costs Associated with Exit and Disposal Activities [Member] | DowDuPont Cost Synergy Program [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	5						11
Performance Materials & Coatings [Member] | DowDuPont Cost Synergy Program [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	1	22		7
Performance Materials & Coatings [Member] | Employee Severance [Member] | DowDuPont Cost Synergy Program [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net		0		0
Performance Materials & Coatings [Member] | Asset write-downs and write-offs [Member] | DowDuPont Cost Synergy Program [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	1	22		7
Performance Materials & Coatings [Member] | Costs Associated with Exit and Disposal Activities [Member] | DowDuPont Cost Synergy Program [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net		0		0
Corporate Segment [Member] | DowDuPont Cost Synergy Program [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	50	37	143	9	43	30	71
Corporate Segment [Member] | Employee Severance [Member] | DowDuPont Cost Synergy Program [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	46	25	52	9	43	17	68
Corporate Segment [Member] | Asset write-downs and write-offs [Member] | DowDuPont Cost Synergy Program [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	4	7	76	0	0	13	3
Corporate Segment [Member] | Costs Associated with Exit and Disposal Activities [Member] | DowDuPont Cost Synergy Program [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	0	$ 5	$ 15	0	$ 0	$ 0	$ 0
Accrued and Other Current Liabilities [Member] | DowDuPont Cost Synergy Program [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	107			205				107		107
Other Noncurrent Liabilities [Member] | DowDuPont Cost Synergy Program [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	$ 20			$ 12				$ 20		$ 20

RESTRUCTURING AND ASSET RELAT_5

RESTRUCTURING AND ASSET RELATED CHARGES - NET RESTRUCTURING AND ASSET RELATED CHARGES - NET (Asset Related Charges) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Manufacturing Facility [Member]
Asset Impairment Charges	$ 16		$ 34
Packaging & Specialty Plastics [Member] | Manufacturing Facility [Member]
Asset Impairment Charges	7	$ 3		$ 9
Performance Materials & Coatings [Member] | Manufacturing Facility [Member]
Asset Impairment Charges	9
Fair Value, Nonrecurring [Member] | Manufacturing Assets [Member]
Asset Impairment Charges	75
Fair Value, Nonrecurring [Member] | Packaging & Specialty Plastics [Member] | Manufacturing Facility [Member]
Asset Impairment Charges			$ 25
Fair Value, Nonrecurring [Member] | Packaging & Specialty Plastics [Member] | Manufacturing Assets [Member]
Asset Impairment Charges	24
Fair Value, Nonrecurring [Member] | Corporate Segment [Member] | Manufacturing Assets [Member]
Asset Impairment Charges	$ 51

Summary of Sundry Income (Expen

Summary of Sundry Income (Expense) - Net (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Sundry income (expense) - net	$ 301	$ (3)	$ 369	$ 37
Gain (Loss) Related to Litigation Settlement	205		205
Gain (Loss) on Extinguishment of Debt	0	(6)	(44)	(6)
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal	0	0	(44)	20
Business Combination, Step Acquisition, Equity Interest in Acquiree, Remeasurement Gain (Loss), Net		0	0	20
Charges related to separation, distribution and tax matters agreements	0		127
Dow Silicones Corporation [Member]
Business Combination, Step Acquisition, Equity Interest in Acquiree, Remeasurement Gain (Loss), Net				(20)
Packaging & Specialty Plastics [Member]
Gain (Loss) Related to Litigation Settlement	170		170
Gain (Loss) on Extinguishment of Debt	0	0	0	0
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal	0	0	0	0
Business Combination, Step Acquisition, Equity Interest in Acquiree, Remeasurement Gain (Loss), Net		0		0
Charges related to separation, distribution and tax matters agreements	0		0
Corporate Segment [Member]
Gain (Loss) Related to Litigation Settlement	35		35
Gain (Loss) on Extinguishment of Debt	0	(6)	(44)	(6)
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal	0	0	(44)	0
Business Combination, Step Acquisition, Equity Interest in Acquiree, Remeasurement Gain (Loss), Net		0		0
Charges related to separation, distribution and tax matters agreements	0		127
Performance Materials & Coatings [Member]
Gain (Loss) Related to Litigation Settlement	0		0
Gain (Loss) on Extinguishment of Debt	0	0	0	0
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal	0	0	0	0
Business Combination, Step Acquisition, Equity Interest in Acquiree, Remeasurement Gain (Loss), Net		0		(20)
Charges related to separation, distribution and tax matters agreements	0		0
Industrial Intermediates & Infrastructure [Member]
Gain (Loss) Related to Litigation Settlement	0		0
Gain (Loss) on Extinguishment of Debt	0	0	0	0
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal	0	0	0	20
Business Combination, Step Acquisition, Equity Interest in Acquiree, Remeasurement Gain (Loss), Net		0		0
Charges related to separation, distribution and tax matters agreements	0		0
The Dow Chemical Company [Domain]
Sundry income (expense) - net	284	(3)	462	37
Business Combination, Step Acquisition, Equity Interest in Acquiree, Remeasurement Gain (Loss), Net			0	(20)
The Dow Chemical Company [Domain] | Corporate Segment [Member]
Gain (Loss) on Extinguishment of Debt		$ (6)	(44)
The Dow Chemical Company [Domain] | Corporate Segment [Member] | Disposal Group, Disposed of by Sale, Not Discontinued Operations [Member]
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal			14
The Dow Chemical Company [Domain] | Performance Materials & Coatings [Member] | Dow Silicones Corporation [Member]
Business Combination, Step Acquisition, Equity Interest in Acquiree, Remeasurement Gain (Loss), Net				(20)
The Dow Chemical Company [Domain] | Industrial Intermediates & Infrastructure [Member] | Disposal Group, Disposed of by Sale, Not Discontinued Operations [Member] | MEGlobal [Member]
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal				$ 20
Dow Inc. [Member] | Other Operating Income (Expense) [Member]
Charges related to separation, distribution and tax matters agreements			(52)
Dow Inc. [Member] | Corporate Segment [Member] | Disposal Group, Disposed of by Sale, Not Discontinued Operations [Member]
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal			(58)
Nova Ethylene Asset Matter [Member]
Gain (Loss) Related to Litigation Settlement	186
Nova Ethylene Asset Matter [Member] | Packaging & Specialty Plastics [Member]
Gain (Loss) Related to Litigation Settlement	170
Breast Implant and Other Products Liability Claims [Member] | Corporate Segment [Member]
Gain (Loss) Related to Litigation Settlement	85
Commercial Creditor Issues [Member] | Corporate Segment [Member]
Gain (Loss) Related to Litigation Settlement	(50)
Indemnification Asset	$ 37		$ 37

EARNINGS PER SHARE (Details)

EARNINGS PER SHARE (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Apr. 01, 2019
Income from continuing operations, net of tax	$ 347	$ 714	$ 593	$ 2,449
Net income attributable to noncontrolling interests - continuing operations	14	32	61	78
Net income attributable to participating securities - continuing operations 1	2	0	4	0
Income from continuing operations attributable to common stockholders	331	682	528	2,371
Income from discontinued operations, net of tax	0	335	445	1,403
Net income attributable to noncontrolling interests - discontinued operations	0	4	13	24
Income from discontinued operations attributable to common stockholders	0	331	432	1,379
Net income attributable to common stockholders	$ 331	$ 1,013	$ 960	$ 3,750
Earnings per common share from continuing operations - basic	$ 0.45	$ 0.91	$ 0.71	$ 3.17
Earnings per common share from discontinued operations - basic	0	0.45	0.58	1.85
Earnings per common share - basic	0.45	1.36	1.29	5.02
Earnings per common share from continuing operations - diluted	0.45	0.91	0.71	3.17
Earnings per common share from discontinued operations - diluted	0	0.45	0.58	1.85
Earnings per common share - diluted	$ 0.45	$ 1.36	$ 1.29	$ 5.02
Weighted-average common shares outstanding - basic	739.8	747.2	743.3	747.2
Dilutive effect of equity compensation plans	3.2	0	2.8	0
Weighted-average common shares outstanding - diluted	743	747.2	746.1	747.2
Stock options and restricted stock units excluded from EPS calculations	12.9	0	6.4	0
Employee Stock Ownership Plan (ESOP), Shares in ESOP					4.6
DowDuPont [Member]
Common Stock, Shares, Outstanding					2,246.3

INVENTORIES (Schedule of Invent

INVENTORIES (Schedule of Inventories) (Details) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Inventory Disclosure [Abstract]
Finished goods	$ 3,627	$ 4,313
Work in process	1,190	1,335
Raw materials	654	674
Supplies	824	826
Total	6,295	7,148
Adjustment of inventories to a LIFO basis	121	(249)
Total inventories	$ 6,416	$ 6,899

NONCONSOLIDATED AFFILIATES (Det

NONCONSOLIDATED AFFILIATES (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Sep. 30, 2019	Dec. 31, 2018
Schedule of Equity Method Investments [Line Items]
Investment in nonconsolidated affiliates		$ 3,007	$ 3,320
Equity Method Investment, Liability, Noncurrent		(139)	0
Equity Method Investment, Net of Investment Liabilities		2,868	3,320
EQUATE Petrochemical Company Ksc [Member]
Schedule of Equity Method Investments [Line Items]
Investment in nonconsolidated affiliates			$ 131
Equity Method Investment, Liability, Noncurrent		139
Proceeds from Equity Method Investment, Distribution	$ 440
Sadara Chemical Company [Member]
Schedule of Equity Method Investments [Line Items]
Investment in nonconsolidated affiliates		$ 1,581
Equity Method Investment, Ownership Percentage		35.00%

GOODWILL AND OTHER INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLE ASSETS - Summary of Goodwill (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Dec. 31, 2017	Sep. 30, 2019	Dec. 31, 2018
Goodwill [Line Items]
Goodwill		$ 9,785	$ 9,846
Goodwill, Foreign Currency Translation Gain (Loss)		(61)
Coatings and Performance Monomers [Member]
Goodwill [Line Items]
Goodwill		1,039
Goodwill, Impairment Loss	$ 1,491
Packaging & Specialty Plastics [Member]
Goodwill [Line Items]
Goodwill		5,085	5,101
Goodwill, Foreign Currency Translation Gain (Loss)		(16)
Industrial Intermediates & Infrastructure [Member]
Goodwill [Line Items]
Goodwill		1,090	1,095
Goodwill, Foreign Currency Translation Gain (Loss)		(5)
Performance Materials & Coatings [Member]
Goodwill [Line Items]
Goodwill		3,610	$ 3,650
Goodwill, Foreign Currency Translation Gain (Loss)		$ (40)

GOODWILL AND OTHER INTANGIBLE_4

GOODWILL AND OTHER INTANGIBLE ASSETS - Summary of Other Intangible Assets (Details) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	$ 7,604	$ 7,601
Finite-Lived Intangible Assets, Accumulated Amortization	3,748	3,379
Finite-Lived Intangible Assets, Net	3,856	4,222
Intangible Assets, Gross (Excluding Goodwill)	7,607	7,604
Other intangible assets	3,859	4,225
Developed technology
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	2,633	2,634
Finite-Lived Intangible Assets, Accumulated Amortization	1,414	1,252
Finite-Lived Intangible Assets, Net	1,219	1,382
Software
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	1,434	1,404
Finite-Lived Intangible Assets, Accumulated Amortization	867	805
Finite-Lived Intangible Assets, Net	567	599
Trademarks/tradenames
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	352	352
Finite-Lived Intangible Assets, Accumulated Amortization	342	329
Finite-Lived Intangible Assets, Net	10	23
Customer-related
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	3,185	3,211
Finite-Lived Intangible Assets, Accumulated Amortization	1,125	993
Finite-Lived Intangible Assets, Net	2,060	2,218
In-process research and development
Finite-Lived Intangible Assets [Line Items]
Indefinite-lived Intangible Assets (Excluding Goodwill)	$ 3	$ 3

GOODWILL AND OTHER INTANGIBLE_5

GOODWILL AND OTHER INTANGIBLE ASSETS - Summary of Amortization Expense (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Finite-Lived Intangible Assets [Line Items]
Amortization of intangibles	$ 100	$ 117	$ 320	$ 353
Other intangible assets, excluding software
Finite-Lived Intangible Assets [Line Items]
Amortization of intangibles	100	117	320	353
Software
Finite-Lived Intangible Assets [Line Items]
Amortization of intangibles	$ 23	$ 23	$ 70	$ 68

GOODWILL AND OTHER INTANGIBLE_6

GOODWILL AND OTHER INTANGIBLE ASSETS - Summary of Future Amortization Expense (Details) $ in Millions	Sep. 30, 2019USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2019	$ 515
2020	489
2021	467
2022	405
2023	375
2024	$ 361

TRANSFERS OF FINANCIAL ASSETS -

TRANSFERS OF FINANCIAL ASSETS - Cash Proceeds (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2018
Transfers and Servicing [Abstract]
Interests in conduits 1	$ 1	$ 657

NOTES PAYABLE, LONG-TERM DEBT_3

NOTES PAYABLE, LONG-TERM DEBT AND AVAILABLE CREDIT FACILITIES Notes Payable (Details) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Short-term Debt [Line Items]
Short-term Debt	$ 517	$ 298
Period-end average interest rates	4.92%	8.28%
Commercial Paper [Member]
Short-term Debt [Line Items]
Short-term Debt	$ 0	$ 10
Notes Payable to Banks [Member]
Short-term Debt [Line Items]
Short-term Debt	441	288
Notes Payable to Related Party [Member]
Short-term Debt [Line Items]
Short-term Debt	76	$ 0
Notes Payable to Related Party [Member] | The Dow Chemical Company [Domain] | Dow Inc. [Member]
Short-term Debt [Line Items]
Short-term Debt	$ 418

NOTES PAYABLE, LONG-TERM DEBT_4

NOTES PAYABLE, LONG-TERM DEBT AND AVAILABLE CREDIT FACILITIES Long-Term Debt (Details) - USD ($) $ in Millions	1 Months Ended	3 Months Ended		9 Months Ended
	Jun. 30, 2019	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Oct. 01, 2019	May 31, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Finance lease obligations 1		$ 425		$ 425
Unamortized debt discount and issuance costs		(335)		(335)				$ (334)
Long-term debt due within one year 2		(378)		(378)				(338)
Long-term debt		17,213		17,213				$ 19,253
Long-term Debt, Maturities, Repayments of Principal, 2019		97		97
Long-term Debt, Maturities, Repayments of Principal, 2020		379		379
Long-term Debt, Maturities, Repayments of Principal, 2021		1,763		1,763
Long-term Debt, Maturities, Repayments of Principal, 2022		1,514		1,514
Long-term Debt, Maturities, Repayments of Principal, 2023		2,509		2,509
Long-term Debt, Maturities, Repayments of Principal, 2024		1,493		1,493
Line of Credit Facility, Maximum Borrowing Capacity		9,617		9,617
Gain (Loss) on Extinguishment of Debt		0	$ (6)	(44)	$ (6)
Proceeds from issuance of long-term debt				2,146	0
Sundry Income (Expense), Net [Member]
Debt Instrument [Line Items]
Gain (Loss) on Extinguishment of Debt					(7)
Variable Interest Entity, Primary Beneficiary [Member]
Debt Instrument [Line Items]
Proceeds from issuance of long-term debt				16
Term Loan Facility, Due December 2023 [Member]
Debt Instrument [Line Items]
Repayments of Debt		2,500
Term Loan Facility, Due December 2023 [Member] | Sundry Income (Expense), Net [Member]
Debt Instrument [Line Items]
Gain (Loss) on Extinguishment of Debt				(2)
Term Loan Facility, Due December 2023 [Member] | Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity		$ 2,000		$ 2,000
Senior Unsecured Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount							$ 2,000
Senior Unsecured Notes, 4 Point 80 Percent, Due 2049 [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount							$ 750
Debt Instrument, Interest Rate, Stated Percentage						4.80%	4.80%
Senior Unsecured Notes, 3 Point 625 Percent, Due 2026 [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount							$ 750
Debt Instrument, Interest Rate, Stated Percentage						3.625%	3.625%
Senior Unsecured Notes, 4 Point 80 Percent, Due 2028 [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage						4.80%
Senior Unsecured Notes, 5 Point 55 Percent, Due 2048 [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage						5.55%
Senior Unsecured Notes, 3 Point 15 Percent, Due 2024 [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount							$ 500
Debt Instrument, Interest Rate, Stated Percentage						3.15%	3.15%
Senior Unsecured Notes, 4 Point 55 Percent, Due 2025 [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage						4.55%
Four Point Two Five Percent Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage		4.25%		4.25%
Repayments of Notes Payable	$ 1,500
Four Point Two Five Percent Notes [Member] | Sundry Income (Expense), Net [Member]
Debt Instrument [Line Items]
Gain (Loss) on Extinguishment of Debt				$ (42)
InterNotes redeemed [Member]
Debt Instrument [Line Items]
Repayments of Notes Payable				117	86
Notes Issued				136
Long Term Debt Repayment - Variable Interest Entity [Member]
Debt Instrument [Line Items]
Repayments of Debt				136	75
Four Point One Two Five Percent Notes Due 2021 [Member]
Debt Instrument [Line Items]
Debt Instrument, Notice to Call, Amount		$ 1,250		$ 1,250
Debt Instrument, Notice to Call, Percent		4.125%		4.125%
Exchangeable Debt [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount						$ 4,000
Tax-exempt Bonds, varying maturities through 2038 [Member]
Debt Instrument [Line Items]
Repayments of Debt					$ 343
Loans Payable [Member] | Promissory Notes and Debentures, Final Maturity, Current Year [Member]
Debt Instrument [Line Items]
Long-term Debt, Weighted Average Interest Rate, at Point in Time		9.80%		9.80%				9.80%
Long-term Debt, Gross		$ 3		$ 3				$ 7
Loans Payable [Member] | Promissory Notes and Debentures, Final Maturity, Year One [Member]
Debt Instrument [Line Items]
Long-term Debt, Weighted Average Interest Rate, at Point in Time		8.44%		8.44%				4.46%
Long-term Debt, Gross		$ 76		$ 76				$ 1,547
Loans Payable [Member] | Promissory Notes and Debentures, Final Maturity, Year Two [Member]
Debt Instrument [Line Items]
Long-term Debt, Weighted Average Interest Rate, at Point in Time		4.71%		4.71%				4.71%
Long-term Debt, Gross		$ 1,424		$ 1,424				$ 1,424
Loans Payable [Member] | Promissory Notes and Debentures, Final Maturity, Year Three [Member]
Debt Instrument [Line Items]
Long-term Debt, Weighted Average Interest Rate, at Point in Time		3.50%		3.50%				3.50%
Long-term Debt, Gross		$ 1,372		$ 1,372				$ 1,373
Loans Payable [Member] | Promissory Notes and Debentures, Final Maturity, Year Four [Member]
Debt Instrument [Line Items]
Long-term Debt, Weighted Average Interest Rate, at Point in Time		7.64%		7.64%				7.64%
Long-term Debt, Gross		$ 325		$ 325				$ 325
Loans Payable [Member] | Promissory Notes and Debentures, Final Maturity, Year Five [Member]
Debt Instrument [Line Items]
Long-term Debt, Weighted Average Interest Rate, at Point in Time		3.37%		3.37%				3.50%
Long-term Debt, Gross		$ 1,397		$ 1,397				$ 896
Loans Payable [Member] | Promissory Notes and Debentures, Final Maturity, Year Six and Thereafter [Member]
Debt Instrument [Line Items]
Long-term Debt, Weighted Average Interest Rate, at Point in Time		5.70%		5.70%				5.98%
Long-term Debt, Gross		$ 9,507		$ 9,507				$ 7,963
Loans Payable [Member] | U.S. Dollar Loans [Member]
Debt Instrument [Line Items]
Long-term Debt, Weighted Average Interest Rate, at Point in Time		2.80%		2.80%				3.59%
Long-term Debt, Gross		$ 2,000		$ 2,000				$ 4,533
Loans Payable [Member] | Foreign Currency Loans [Member]
Debt Instrument [Line Items]
Long-term Debt, Weighted Average Interest Rate, at Point in Time		3.33%		3.33%				3.20%
Long-term Debt, Gross		$ 605		$ 605				$ 708
Medium-term Notes [Member]
Debt Instrument [Line Items]
Long-term Debt, Weighted Average Interest Rate, at Point in Time		3.44%		3.44%				3.26%
Long-term Debt, Gross		$ 792		$ 792				$ 778
Finance Leases [Member]
Debt Instrument [Line Items]
Finance lease obligations 1		$ 425		$ 425				$ 371
Five Point Seven Percent Notes Due 2018 [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage			5.70%		5.70%
Repayments of Notes Payable					$ 333

NOTES PAYABLE, LONG-TERM DEBT_5

NOTES PAYABLE, LONG-TERM DEBT AND AVAILABLE CREDIT FACILITIES Committed and Available Credit Facilities (Details) - Sep. 30, 2019 € in Millions, $ in Millions	USD ($)	EUR (€)
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 9,617
Line of Credit Facility, Remaining Borrowing Capacity	7,617
Five Year Competitive Advance and Revolving Credit Facility [Member] | Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	5,000
Line of Credit Facility, Remaining Borrowing Capacity	5,000
Term Loan Facility, Due December 2023 [Member] | Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	2,000
Line of Credit Facility, Remaining Borrowing Capacity	0
North American Securitization Facility, Due December 2019 [Member] | Secured Debt [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	800
Line of Credit Facility, Remaining Borrowing Capacity	800
European Securitization Facility, Due October 2020 [Member] | Secured Debt [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	437	€ 400
Line of Credit Facility, Remaining Borrowing Capacity	437
Bilateral Revolving Credit Facility, Due October 2019 [Member] | Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	100
Line of Credit Facility, Remaining Borrowing Capacity	100
Bilateral Revolving Credit Facility, Due March 2020, Facility One [Member] | Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	100
Line of Credit Facility, Remaining Borrowing Capacity	100
Bilateral Revolving Credit Facility, Due March 2020, Facility Two [Member] | Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	100
Line of Credit Facility, Remaining Borrowing Capacity	100
Bilateral Revolving Credit Facility, Due March 2020, Facility Three [Member] | Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	280
Line of Credit Facility, Remaining Borrowing Capacity	280
Bilateral Revolving Credit Facility, Due March 2020, Facility Four [Member] | Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	100
Line of Credit Facility, Remaining Borrowing Capacity	100
Bilateral Revolving Credit Facility, Due March 2020, Facility Five [Member] | Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	200
Line of Credit Facility, Remaining Borrowing Capacity	200
Bilateral Revolving Credit Facility, Due May 2020 [Member] | Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	200
Line of Credit Facility, Remaining Borrowing Capacity	200
Bilateral Revolving Credit Facility, Due July 2020 [Member] | Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	200
Line of Credit Facility, Remaining Borrowing Capacity	200
Bilateral Revolving Credit Facility, Due August 2020 [Member] | Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	100
Line of Credit Facility, Remaining Borrowing Capacity	$ 100

NOTES PAYABLE, LONG-TERM DEBT_6

NOTES PAYABLE, LONG-TERM DEBT AND AVAILABLE CREDIT FACILITIES Debt Covenant and Default Provisions (Details) $ in Millions	Apr. 01, 2019USD ($)
Dow Inc. [Member]
Debt Instrument [Line Items]
Debt Instrument, Debt Default, Default Trigger, Amount Guaranteed for Third Party Indebtedness for Borrowed Money	$ 250

COMMITMENTS AND CONTINGENT LI_3

COMMITMENTS AND CONTINGENT LIABILITIES (Environmental Matters) (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2019	Dec. 31, 2018
Loss Contingencies [Line Items]
Accrual for environmental loss contingencies	$ 1,193	$ 1,193	$ 810
Accrual for Environmental Loss Contingencies, Revision in Estimates	399	399
Accrual For Environmental Loss Contingencies Superfund Sites [Member]
Loss Contingencies [Line Items]
Accrual for environmental loss contingencies	211	211	156
Dow Silicones Corporation [Member]
Loss Contingencies [Line Items]
Indemnification Asset	100	100	$ 0
Packaging & Specialty Plastics [Member]
Loss Contingencies [Line Items]
Accrual for Environmental Loss Contingencies, Revision in Estimates	5	5
Industrial Intermediates & Infrastructure [Member]
Loss Contingencies [Line Items]
Accrual for Environmental Loss Contingencies, Revision in Estimates	8	8
Performance Materials & Coatings [Member]
Loss Contingencies [Line Items]
Accrual for Environmental Loss Contingencies, Revision in Estimates	50	50
Corporation [Member]
Loss Contingencies [Line Items]
Accrual for Environmental Loss Contingencies, Revision in Estimates	336
Environmental Issue [Member] | Dow Silicones Corporation [Member]
Loss Contingencies [Line Items]
Indemnification Asset	$ 48	$ 48

COMMITMENTS AND CONTINGENT LI_4

COMMITMENTS AND CONTINGENT LIABILITIES (Asbestos-Related Matters of Union Carbide Corporation) (Table and Narrative) (Details) - Asbestos Related Matters [Member] - Union Carbide Corporation [Member] - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Loss Contingencies [Line Items]
Liability for Asbestos and Environmental Claims, Gross	$ 1,192	$ 1,260
Percentage of recorded asbestos liability related to pending claims	18.00%
Percentage of recorded asbestos liability related to future claims	82.00%

COMMITMENTS AND CONTINGENT LI_5

COMMITMENTS AND CONTINGENT LIABILITES (Dow Silicones Chapter 11 Related Matters) (Details) (Details) - USD ($) $ in Millions	Jun. 01, 2004	Sep. 30, 2019	Sep. 30, 2019	Dec. 31, 2018	Jun. 01, 2016
Product Liability Contingency [Line Items]
Document Period End Date			Sep. 30, 2019
Dow Silicones Corporation [Member]
Product Liability Contingency [Line Items]
Business Combination, Indemnification Assets, Percentage of Future Losses					50.00%
Indemnification Asset		$ 100	$ 100	$ 0
Dow Silicones Corporation [Member] | Breast Implant and Other Products Liability Claims [Member]
Product Liability Contingency [Line Items]
Product Liability Contingency, Payments Incurred To Date		1,762	1,762
Product Liability Contingency, Unexpended Balance		81	81
Loss Contingency Accrual, Product Liability, Net		165	165	263
Loss Contingency Accrual, Period Increase (Decrease)		98
Product Liability Contingency, Loss Exposure, Best Estimate		2,220	2,220
Accrued and Other Current Liabilities [Member] | Dow Silicones Corporation [Member] | Breast Implant and Other Products Liability Claims [Member]
Product Liability Contingency [Line Items]
Loss Contingency Accrual, Product Liability, Net		0	0	111
Other Noncurrent Obligations [Member] | Dow Silicones Corporation [Member] | Breast Implant and Other Products Liability Claims [Member]
Product Liability Contingency [Line Items]
Loss Contingency Accrual, Product Liability, Net		165	165	152
Commercial Creditors Litigation [Member] | Dow Silicones Corporation [Member]
Product Liability Contingency [Line Items]
Loss Contingency Accrual, Period Increase (Decrease)		50
Payments for Legal Settlements	$ 1,500
Estimated Litigation Liability		172	172	$ 82
Indemnification Asset		37	37
Commercial Creditors Litigation [Member] | Accrued and Other Current Liabilities [Member] | Dow Silicones Corporation [Member]
Product Liability Contingency [Line Items]
Estimated Litigation Liability		172	$ 172
Class 16 receivable [Member] | Dow Silicones Corporation [Member] | Breast Implant and Other Products Liability Claims [Member]
Product Liability Contingency [Line Items]
Loss Contingency Accrual, Period Increase (Decrease)		$ 13

COMMITMENTS AND CONTINGENT LI_6

COMMITMENTS AND CONTINGENT LIABILITIES Indemnifications with Corning (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2019	Dec. 31, 2018	Jun. 01, 2016
Loss Contingencies [Line Items]
Document Period End Date	Sep. 30, 2019
Other noncurrent assets
Loss Contingencies [Line Items]
Indemnification Asset	$ 16
Dow Silicones Corporation [Member]
Loss Contingencies [Line Items]
Business Combination, Indemnification Assets, Percentage of Future Losses			50.00%
Indemnification Asset	100	$ 0
Dow Silicones Corporation [Member] | Commercial Creditors Litigation [Member]
Loss Contingencies [Line Items]
Indemnification Asset	37
Environmental Issue [Member] | Dow Silicones Corporation [Member]
Loss Contingencies [Line Items]
Indemnification Asset	48
Environmental Issue [Member] | Dow Silicones Corporation [Member] | Other noncurrent assets
Loss Contingencies [Line Items]
Indemnification Asset	$ 63

COMMITMENTS AND CONTINGENT LI_7

COMMITMENTS AND CONTINGENT LIABILITIES (Nova Patent Infringement Matter) (Details) $ in Millions, $ in Millions	Jul. 06, 2017USD ($)	Jun. 29, 2017USD ($)	Jun. 29, 2017CAD ($)	Sep. 30, 2019USD ($)	Sep. 30, 2019CAD ($)	Sep. 30, 2019USD ($)	Dec. 31, 2018USD ($)
Loss Contingencies [Line Items]
Document Period End Date						Sep. 30, 2019
Gain (Loss) Related to Litigation Settlement				$ 205		$ 205
Dow V. Nova Chemicals Corporation Patent Infringement Matter [Member]
Loss Contingencies [Line Items]
Litigation Settlement, Amount Awarded from Other Party		$ 495	$ 645
Proceeds from Legal Settlements	$ 501
Other noncurrent obligations				341		341	$ 341
Nova Ethylene Asset Matter [Member]
Loss Contingencies [Line Items]
Litigation Settlement, Amount Awarded from Other Party				1,080	$ 1,430
Gain (Loss) Related to Litigation Settlement				186
Other noncurrent obligations				$ 893		$ 893

COMMITMENTS AND CONTINGENT LI_8

COMMITMENTS AND CONTINGENT LIABILITIES Nova Ethylene Asset Matter (Details) $ in Millions, $ in Millions	1 Months Ended	3 Months Ended			9 Months Ended
	Oct. 24, 2019CAD ($)	Dec. 31, 2019CAD ($)	Sep. 30, 2019USD ($)	Sep. 30, 2019CAD ($)	Sep. 30, 2019USD ($)
Gain Contingencies [Line Items]
Gain (Loss) Related to Litigation Settlement			$ 205		$ 205
Nova Ethylene Asset Matter [Member]
Gain Contingencies [Line Items]
Estimated Litigation Liability, Noncurrent			893		$ 893
Litigation Settlement, Amount Awarded from Other Party			1,080	$ 1,430
Gain (Loss) Related to Litigation Settlement			186
Nova Ethylene Asset Matter [Member] | Sundry Income (Expense), Net [Member]
Gain Contingencies [Line Items]
Gain (Loss) Related to Litigation Settlement			170
Nova Ethylene Asset Matter [Member] | Selling, General and Administrative Expenses [Member]
Gain Contingencies [Line Items]
Gain (Loss) Related to Litigation Settlement			16
Accounts and notes receivable - Other | Nova Ethylene Asset Matter [Member]
Gain Contingencies [Line Items]
Litigation Settlement, Amount Awarded from Other Party			$ 1,079
Subsequent Event [Member] | Nova Ethylene Asset Matter [Member]
Gain Contingencies [Line Items]
Litigation Settlement, Amount Awarded from Other Party		$ 1,080
Litigation settlement, Amount Awarded from Other Party - Withholding Tax	$ 347

COMMITMENTS AND CONTINGENT LI_9

COMMITMENTS AND CONTINGENT LIABILITIES (Guarantees) (Table and Narrative) (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Guarantor Obligations [Line Items]
Document Period End Date	Sep. 30, 2019
Long-term Debt	$ 17,591	$ 19,591
Sadara Chemical Company [Member]
Guarantor Obligations [Line Items]
Equity Method Investment, Ownership Percentage	35.00%
Sadara Chemical Company [Member] | Total Project Financing [Member]
Guarantor Obligations [Line Items]
Project Financing, Maximum Borrowing Capacity	$ 12,500
Long-term Debt	11,200	11,700
Performance Guarantee [Member]
Guarantor Obligations [Line Items]
Guarantor obligations, maximum future payments	4,116	4,273
Guarantor obligations, recorded liability	11	$ 22
Performance Guarantee [Member] | Sadara Chemical Company [Member]
Guarantor Obligations [Line Items]
Guarantor obligations, maximum future payments	$ 4,100

LEASES (Details)

LEASES (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
Operating Lease, Expense	$ 134	$ 398
Finance Lease, Right-of-Use Asset, Amortization	14	31
Finance Lease, Interest Expense	6	19
Finance Lease, Cost	20	50
Short-term Lease, Cost	51	151
Variable Lease, Cost	89	196
Sublease Income	0	(2)
Lease, Cost	294	793
Operating Lease, Payments		398
Finance Lease, Interest Payment on Liability		19
Finance Lease, Principal Payments		16
Right-of-Use Asset Obtained in Exchange for Operating Lease Liability		2,482
Right-of-Use Asset Obtained in Exchange for Finance Lease Liability		99
Operating Lease, Right-of-Use Asset	2,130	2,130		$ 0
Property, Plant and Equipment, Gross	54,890	54,890		53,984
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	(33,887)	(33,887)		(32,566)
Total Lease Assets	2,473	2,473
Operating Lease, Liability, Current	418	418		0
Finance Lease, Liability, Current	38	38
Operating Lease, Liability, Noncurrent	1,735	1,735		0
Finance Lease, Liability, Noncurrent	387	387
Total Lease Liabilities	$ 2,578	$ 2,578
Operating Lease, Weighted Average Remaining Lease Term	8 years	8 years
Finance Lease, Weighted Average Remaining Lease Term	12 years 2 months 12 days	12 years 2 months 12 days
Operating Lease, Weighted Average Discount Rate, Percent	4.17%	4.17%
Finance Lease, Weighted Average Discount Rate, Percent	6.16%	6.16%
Lessee, Operating Lease, Liability, Payments, Due 2019	$ 132	$ 132		366
Finance Lease, Liability, Payments, Due 2019	22	22
Lessee, Operating Lease, Liability, Payments, Due 2020	472	472		329
Finance Lease, Liability, Payments, Due 2020	62	62
Lessee, Operating Lease, Liability, Payments, Due 2021	391	391		296
Finance Lease, Liability, Payments, Due 2021	57	57
Lessee, Operating Lease, Liability, Payments, Due 2022	329	329		269
Finance Lease, Liability, Payments, Due 2022	51	51
Lessee, Operating Lease, Liability, Payments, Due 2023	265	265		227
Finance Lease, Liability, Payments, Due 2023	78	78
Lessee, Operating Lease, Liability, Payments, Due 2024 and thereafter	990	990		855
Finance Lease, Liability, Payments, Due 2024 and thereafter	348	348
Lessee, Operating Lease, Liability, Payments, Due	2,579	2,579		2,342
Finance Lease, Liability, Payment, Due	618	618
Lessee, Operating Lease, Liability, Undiscounted Excess Amount	426	426
Finance Lease, Liability, Undiscounted Excess Amount	193	193
Operating Lease, Liability	2,153	2,153
Finance lease obligations 1	425	425
Lessor, Operating Lease, Lease Not yet Commenced, Assumption and Judgment, Value of Underlying Asset, Amount	88	$ 88
Lessee, Operating Lease, Lease Not yet Commenced, Term of Contract		20 years
Residual Value Guarantees [Member]
Guarantor Obligations, Maximum Exposure, Undiscounted	763	$ 763		885
Guarantor Obligations, Current Carrying Value	0	0		$ 130
Finance Leases [Member]
Property, Plant and Equipment, Gross	501	501
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	$ (158)	$ (158)
Accounting Standards Update 2016-02 [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption			$ 2,300
Minimum [Member]
Lessee, Operating and Finance Leases, Remaining Lease Term		1 year
Maximum [Member]
Lessee, Operating and Finance Leases, Remaining Lease Term		50 years

STOCKHOLDERS' EQUITY STOCKHOL_3

STOCKHOLDERS' EQUITY STOCKHOLDERS' EQUITY - Common Stock (Details) - $ / shares	9 Months Ended
	Sep. 30, 2019	Apr. 01, 2019	Dec. 31, 2018
Class of Stock [Line Items]
Common stock, par value (in dollars per share)	$ 0.01		$ 0.01
Common stock, authorized (in shares)	5,000,000,000		100
Common Stock, Shares, Issued	749,457,637		100
Dow Inc. [Member]
Class of Stock [Line Items]
Stock Repurchased During Period, Shares	7,961,732
Common stock, par value (in dollars per share)		$ 0.01	$ 0.01
Common stock, authorized (in shares)		5,000,000,000	100
Common Stock, Shares, Issued	749,457,637	748,771,240	100
Treasury Stock, Common, Shares	7,961,732		0
Conversion of Stock, Shares Issued	748,771,140
Stock Issued During Period, Shares, New Issues	686,397
The Dow Chemical Company [Domain]
Class of Stock [Line Items]
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01	$ 0.01
Common stock, authorized (in shares)	100	100	100
Common Stock, Shares, Issued	100		100

STOCKHOLDERS' EQUITY STOCKHOL_4

STOCKHOLDERS' EQUITY STOCKHOLDERS' EQUITY - Retained Earnings (Details) - $ / shares	3 Months Ended				9 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Class of Stock [Line Items]
Common Stock, Dividends, Per Share, Declared		$ 0.70	$ 0.70	$ 0	$ 1.40	$ 0
Subsequent Event [Member]
Class of Stock [Line Items]
Common Stock, Dividends, Per Share, Declared	$ 0.70

STOCKHOLDERS' EQUITY STOCKHOL_5

STOCKHOLDERS' EQUITY STOCKHOLDERS' EQUITY - Treasury Stock (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2019	Sep. 30, 2018	Apr. 01, 2019
Class of Stock [Line Items]
Stock Repurchase Program, Remaining Authorized Repurchase Amount	$ 2,600	$ 2,600
Stock Repurchase Program, Authorized Amount				$ 3,000
Payments for Repurchase of Common Stock	$ 101	$ 406	$ 0

STOCKHOLDERS' EQUITY STOCKHOL_6

STOCKHOLDERS' EQUITY STOCKHOLDERS' EQUITY - Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Jun. 30, 2019	Dec. 31, 2018	Jun. 30, 2018	Dec. 31, 2017
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	$ (9,219)	$ (9,146)	$ (9,219)	$ (9,146)		$ (9,885)
Other Comprehensive Income (Loss), Net of Tax	(231)	241	(127)	482
Transfer of Business Under Common Control			1,935	(276)
AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-sale, Parent [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other Comprehensive Income (Loss), Tax	(4)	(1)	(33)	9
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	60	(15)	60	(15)	$ 49	(51)	$ (23)	$ 17
Other Comprehensive Income (Loss), before Reclassifications, Net of Tax	16	5	125	(36)
Other Comprehensive Income (Loss), Net of Tax	11	8	111	(31)
Other Comprehensive Income (Loss), before Reclassifications, before Tax	20	6	158	(45)
Accumulated Foreign Currency Adjustment Attributable to Parent [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other Comprehensive Income (Loss), Tax	(26)	(4)	(12)	(24)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	(1,283)	(1,780)	(1,283)	(1,780)	(1,067)	(1,813)	(1,682)	(1,481)
Other Comprehensive Income (Loss), before Reclassifications, Net of Tax	(190)	(98)	(112)	(190)
Other Comprehensive Income (Loss), Net of Tax	(216)	(98)	(180)	(192)
Other Comprehensive Income (Loss), before Reclassifications, before Tax	(164)	(94)	(100)	(166)
Accumulated Defined Benefit Plans Adjustment Attributable to Parent [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other Comprehensive Income (Loss), Tax	0	0	(10)	0
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	(7,527)	(7,552)	(7,527)	(7,552)	(7,635)	(7,965)	(7,675)	(6,998)
Other Comprehensive Income (Loss), before Reclassifications, Net of Tax	0	0	24	0
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax	108	123	331	373
Other Comprehensive Income (Loss), Net of Tax	108	123	355	373
Other Comprehensive Income (Loss), before Reclassifications, before Tax	0	0	34	0
Reclassification from Accumulated Other Comprehensive Income, Current Period, before Tax	139	156	413	468
Reclassification from AOCI, Current Period, Tax	(31)	(33)	(82)	(95)
Accumulated Net Gain (Loss) from Cash Flow Hedges Attributable to Parent [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other Comprehensive Income (Loss), Tax	37	(45)	110	(44)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	(469)	201	(469)	201	$ (335)	$ (56)	$ (7)	$ (109)
Other Comprehensive Income (Loss), before Reclassifications, Net of Tax	(150)	196	(435)	271
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax	16	12	22	61
Other Comprehensive Income (Loss), Net of Tax	(134)	208	(413)	332
Other Comprehensive Income (Loss), before Reclassifications, before Tax	(187)	241	(545)	315
Reclassification from Accumulated Other Comprehensive Income, Current Period, before Tax	20	16	30	75
Reclassification from AOCI, Current Period, Tax	(4)	(4)	(8)	(14)
Investment in nonconsolidated affiliates [Member] | Accumulated Defined Benefit Plans Adjustment Attributable to Parent [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Reclassification from Accumulated Other Comprehensive Income, Current Period, before Tax			45
Retained Earnings [Member] | AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-sale, Parent [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification	0	0	0	(1)
Retained Earnings [Member] | Accumulated Foreign Currency Adjustment Attributable to Parent [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification	0	0	0	(107)
Transfer of Business Under Common Control	0	0	710	0
Retained Earnings [Member] | Accumulated Defined Benefit Plans Adjustment Attributable to Parent [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification	0	0	0	(927)
Transfer of Business Under Common Control	0	0	83	0
Retained Earnings [Member] | Accumulated Net Gain (Loss) from Cash Flow Hedges Attributable to Parent [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification	0	0	0	(22)
Reclassification out of Accumulated Other Comprehensive Income [Member] | AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-sale, Parent [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax	(5)	3	(14)	5
Reclassification from Accumulated Other Comprehensive Income, Current Period, before Tax	(6)	4	(18)	7
Reclassification from AOCI, Current Period, Tax	1	(1)	4	(2)
Reclassification out of Accumulated Other Comprehensive Income [Member] | Accumulated Foreign Currency Adjustment Attributable to Parent [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax	$ (26)	$ 0	$ (68)	$ (2)

NONCONTROLLING INTERESTS Nonc_3

NONCONTROLLING INTERESTS Noncontrolling Interests (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2019	Sep. 30, 2018	Oct. 01, 2019
Noncontrolling Interest [Line Items]
Balance at beginning of period				$ 1,138
Net income attributable to noncontrolling interests - continuing operations	$ (14)	$ (32)		(61)	$ (78)
Net income attributable to noncontrolling interests - discontinued operations	0	(4)		(13)	(24)
Impact of common control transaction 2				(1,935)	276
Purchase of noncontrolling interest 3				131	0
Balance at end of period	587	1,181	$ 587	587	1,181
Dividends Paid to a Joint Venture Not Included in Distributions to NCI					6
Noncontrolling Interest [Member]
Noncontrolling Interest [Line Items]
Balance at beginning of period	589	1,152		1,138	1,186
Net income attributable to noncontrolling interests - continuing operations	14	32		61	78
Net income attributable to noncontrolling interests - discontinued operations	0	4		13	24
Distributions to noncontrolling interests 1	(9)	(2)		(23)	(63)
Impact of common control transaction 2	0	0		(353)	0
Purchase of noncontrolling interest 3	0	0		(254)	0
Cumulative translation adjustments	(5)	(5)		8	(45)
Other	(2)	0		(3)	1
Balance at end of period	587	$ 1,181	587	587	1,181
Discontinued Operations [Member]
Noncontrolling Interest [Line Items]
Distributions to noncontrolling interests 1				(7)	$ (28)
Propylene Oxide Joint Venture [Member]
Noncontrolling Interest [Line Items]
Purchase of noncontrolling interest 3			131
Variable Interest Entity Purchase Amount	$ 166		$ 166	166		$ 297
Other Additional Capital				$ 38

PENSION PLANS AND OTHER POSTR_3

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS (Details) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2019USD ($)	Sep. 30, 2018USD ($)
Pension Plan [Member]
Defined Benefit Plan Disclosures [Line Items]
Defined Benefit Pension Plans, Number of Plans, Including Discontinued Operations	45		45
Defined Benefit Pension Plans, Number of Plans	35		35
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) [Abstract]
Service cost	$ 95	$ 131	$ 302	$ 396
Interest cost	227	216	695	651
Expected return on plan assets	(420)	(401)	(1,258)	(1,211)
Amortization of prior service credit	(5)	(6)	(16)	(18)
Amortization of net (gain) loss	147	168	426	509
Curtailment/special termination benefits 1	0	0	(27)	0
Net periodic benefit cost - including discontinued operations	44	108	122	327
Net periodic benefit cost	44	83	101	252
Defined Benefit Plan, Expected Future Employer Contributions, Next Fiscal Year	285		285
Defined Benefit Plan, Plan Assets, Contributions by Employer			206
Pension Plan [Member] | Discontinued Operations [Member]
Defined Benefit Plan Disclosures [Line Items]
Liability, Defined Benefit Plan, Current	270		270
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) [Abstract]
Net periodic benefit cost	0	25	21	75
Other Postretirement Benefits [Member]
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) [Abstract]
Service cost	2	3	6	9
Interest cost	12	11	38	33
Amortization of net (gain) loss	(5)	(6)	(16)	(18)
Curtailment/special termination benefits 1	0	0	(3)	0
Net periodic benefit cost - including discontinued operations	9	8	25	24
Net periodic benefit cost	9	8	25	22
Other Postretirement Benefits [Member] | Discontinued Operations [Member]
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) [Abstract]
Net periodic benefit cost	$ 0	$ 0	$ 0	$ 2

STOCK-BASED COMPENSATION (Stock

STOCK-BASED COMPENSATION (Stock Incentive Plan) (Details) $ / shares in Units, shares in Millions, $ in Millions	Jun. 03, 2019employees	Apr. 01, 2019employees	Jun. 30, 2019USD ($)$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Payment Arrangement, Plan Modification, Incremental Cost | $			$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | shares			1.6
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price			$ 54.89
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value			$ 7.99
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period | shares			1.8
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value			$ 54.85
Performance Stock Units (PSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period | shares			1.2
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value			$ 57.58
Dow Inc. [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Payment Arrangement, Plan Modification, Number of Grantees Affected | employees		5,000
Corteva [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Payment Arrangement, Plan Modification, Number of Grantees Affected | employees	4,000

FINANCIAL INSTRUMENTS Fair Valu

FINANCIAL INSTRUMENTS Fair Value of Financial Instruments (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Investment [Line Items]
Cash Equivalents, at Carrying Value	$ 501		$ 501		$ 566
Cash Equivalents, Accumulated Gross Unrealized Gain, Before Tax	0		0		0
Cash Equivalents, Accumulated Gross Unrealized Loss, Before Tax	0		0		0
Cash Equivalents, Fair Value	501		501		566
Available-for-sale Debt Securities, Amortized Cost Basis, Current	11		11		100
Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, Current, before Tax	0		0		0
Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, Current, before Tax	0		0		0
Debt Securities, Available-for-sale, Current	11		11		100
Debt Securities, Available-for-sale, Amortized Cost	1,602		1,602		1,740
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	112		112		29
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Loss, before Tax	24		24		86
Debt Securities, Available-for-sale	1,690		1,690		1,683
Equity Securities, Amortized Cost Basis	13		13		16
Equity Securities, Accumulated Gross Unrealized Gain, Before Tax	7		7		1
Equity Securities, Accumulated Gross Unrealized Loss, Before Tax	(1)		(1)		(1)
Equity Securities, Fair Value	19		19		16
Other Investments and Securities, at Cost	1,615		1,615		1,756
Other Investments and Securities, Accumulated Gross Unrealized Gain, Before Tax	119		119		30
Other Investments and Securities, Accumulated Gross Unrealized Loss, Before Tax	25		25		87
Other Investments	1,709		1,709		1,699
Cash Equivalents, Marketable Securities and Other Investments, Amortized Cost Basis	2,127		2,127		2,422
Cash Equivalents, Marketable Securities and Other Investments, Accumulated Gross Unrealized Gain, Before Tax	119		119		30
Cash Equivalents, Marketable Securities and Other Investments, Accumulated Gross Unrealized Loss, Before Tax	25		25		87
Cash Equivalents, Marketable Securities and Other Investments, Fair Value	2,221		2,221		2,365
Long-term Debt	17,591		17,591		19,591
Long Term Debt, Accumulated Gross Unrealized Gain, Before Tax	4		4		351
Long Term Debt, Accumulated Gross Unrealized Loss, Before Tax	2,088		2,088		972
Long-term Debt, Fair Value	19,675		19,675		20,212
Derivative Assets (Liabilities), Accumulated Gross Unrealized Gain, Before Tax	271		271		211
Derivative Assets (Liabilities), Accumulated Gross Unrealized Loss, Before Tax	570		570		285
Derivative Assets (Liabilities), at Fair Value, Net	(299)		(299)		(74)
Long Term Debt, Accumulated Fair Value Adjustment	27		27		(18)
Proceeds from sales of available-for-sale securities			904	$ 880
Gross realized gains			32	19
Gross realized losses			14	26
Cost Method Investments	207		207		204
Equity Securities, Net Unrealized Gain (Loss)	1	$ 2	7	$ 10
Long-term debt
Investment [Line Items]
Derivative, Notional Amount	2,890		2,890		2,290
Interest Rate Contract [Member]
Investment [Line Items]
Derivative Assets (Liabilities), Accumulated Gross Unrealized Gain, Before Tax	72		72		0
Derivative Assets (Liabilities), Accumulated Gross Unrealized Loss, Before Tax	385		385		64
Derivative Assets (Liabilities), at Fair Value, Net	(313)		(313)		(64)
Foreign Exchange Contract [Member]
Investment [Line Items]
Derivative Assets (Liabilities), Accumulated Gross Unrealized Gain, Before Tax	134		134		120
Derivative Assets (Liabilities), Accumulated Gross Unrealized Loss, Before Tax	21		21		43
Derivative Assets (Liabilities), at Fair Value, Net	113		113		77
Commodity Contract [Member]
Investment [Line Items]
Derivative Assets (Liabilities), Accumulated Gross Unrealized Gain, Before Tax	65		65		91
Derivative Assets (Liabilities), Accumulated Gross Unrealized Loss, Before Tax	164		164		178
Derivative Assets (Liabilities), at Fair Value, Net	(99)		(99)		(87)
US Treasury and Government [Member]
Investment [Line Items]
Debt Securities, Available-for-sale, Amortized Cost	511		511		714
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	36		36		9
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Loss, before Tax	8		8		23
Debt Securities, Available-for-sale	539		539		700
Corporate Debt Securities [Member]
Investment [Line Items]
Debt Securities, Available-for-sale, Amortized Cost	1,091		1,091		1,026
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	76		76		20
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Loss, before Tax	16		16		63
Debt Securities, Available-for-sale	$ 1,151		$ 1,151		$ 983

FINANCIAL INSTRUMENTS Derivativ

FINANCIAL INSTRUMENTS Derivatives (Details) - USD ($) $ in Millions	1 Months Ended	3 Months Ended		9 Months Ended
	Oct. 24, 2019	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Oct. 01, 2019	Dec. 31, 2018
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Liability, Collateral, Right to Reclaim Cash, Offset		$ 27		$ 27			$ 26
Derivative Asset, Collateral, Obligation to Return Cash, Offset		0		0			34
Interest Rate Contract [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Interest Rate Cash Flow Hedge Gain (Loss) to be Reclassified During Next 12 Months, Net		2		2
Interest Rate Contract [Member] | Cash Flow Hedging [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
De-designation of Hedging Instruments, Net Gain (Loss) Accumulated in AOCL at Date of De-designation, After Tax		92
Foreign Exchange Contract [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Foreign Currency Cash Flow Hedge Gain (Loss) to be Reclassified During Next 12 Months		16		16
Commodity Contract [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Price Risk Cash Flow Hedge Unrealized Gain (Loss) to be Reclassified During Next 12 Months		(37)		(37)
Excluded Components [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Hedge Gain (Loss) to be Reclassified During Next 12 Months, Excluded Components, Net		41		41
Designated as Hedging Instrument [Member] | Interest Rate Contract [Member] | Cash Flow Hedging [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Loss on Contract Termination				140
Accumulated Other Comprehensive Income (Loss), Cumulative Changes in Net Gain (Loss) from Cash Flow Hedges, Effect Net of Tax		323		323			(23)
Designated as Hedging Instrument [Member] | Interest Rate Contract [Member] | Fair Value Hedging [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Gain (Loss) on Contract Termination		16
Hedged Asset, Fair Value Hedge, Cumulative Increase (Decrease)		26		26
Designated as Hedging Instrument [Member] | Foreign Exchange Contract [Member] | Net Investment Hedging [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Accumulated Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Net of Tax		24		24			68
Designated as Hedging Instrument [Member] | Excluded Components [Member] | Net Investment Hedging [Member] | Sundry Income (Expense), Net [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivatives used in Net Investment Hedge, Gain (Loss), Reclassified to Earnings, Net of Tax		25		75
Designated as Hedging Instrument [Member] | Excluded Components [Member] | Net Investment Hedging [Member] | Cumulative Translation Adjustments [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivatives used in Net Investment Hedge, Gain (Loss), Reclassified to Earnings, Net of Tax		0		152
Designated as Hedging Instrument [Member] | Excluded Components [Member] | Fair Value Hedging [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Accumulated Other Comprehensive Income (Loss), Cumulative Changes in Net Gain (Loss) from Fair Value Hedges, Effect Net of Tax		3		3
Not Designated as Hedging Instrument [Member] | Foreign Exchange Contract [Member] | Other Nonoperating Income (Expense) [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net		21	$ 26	27	$ 91
Not Designated as Hedging Instrument [Member] | Interest Rate Swap [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative, Notional Amount		57		57			5
Fair Value, Inputs, Level 2 [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Asset, Fair Value, Gross Asset Including Not Subject to Master Netting Arrangement		438		438			336
Derivative Asset, Fair Value, Gross Liability and Obligation to Return Cash, Offset		(167)		(167)			(125)
Derivative Asset		271		271			211
Derivative Liability, Fair Value, Gross Liability		746		746			425
Derivative Liability, Fair Value, Gross Asset and Right to Reclaim Cash, Offset		(176)		(176)			(140)
Derivative Liability		570		570			285
Fair Value, Inputs, Level 2 [Member] | Designated as Hedging Instrument [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Asset, Fair Value, Gross Asset Including Not Subject to Master Netting Arrangement		328		328			163
Derivative Asset, Fair Value, Gross Liability and Obligation to Return Cash, Offset		(145)		(145)			(58)
Derivative Asset		183		183			105
Derivative Liability, Fair Value, Gross Liability		509		509			307
Derivative Liability, Fair Value, Gross Asset and Right to Reclaim Cash, Offset		(154)		(154)			(69)
Derivative Liability		355		355			238
Fair Value, Inputs, Level 2 [Member] | Not Designated as Hedging Instrument [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Asset, Fair Value, Gross Asset Including Not Subject to Master Netting Arrangement		110		110			173
Derivative Asset, Fair Value, Gross Liability and Obligation to Return Cash, Offset		(22)		(22)			(67)
Derivative Asset		88		88			106
Derivative Liability, Fair Value, Gross Liability		237		237			118
Derivative Liability, Fair Value, Gross Asset and Right to Reclaim Cash, Offset		(22)		(22)			(71)
Derivative Liability		215		215			47
Fair Value, Inputs, Level 2 [Member] | Other Current Assets [Member] | Designated as Hedging Instrument [Member] | Interest Rate Contract [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Asset, Fair Value, Gross Asset Including Not Subject to Master Netting Arrangement		33		33
Derivative Asset, Fair Value, Gross Liability and Obligation to Return Cash, Offset		(11)		(11)
Derivative Asset		22		22
Fair Value, Inputs, Level 2 [Member] | Other Current Assets [Member] | Designated as Hedging Instrument [Member] | Foreign Exchange Contract [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Asset, Fair Value, Gross Asset Including Not Subject to Master Netting Arrangement		221		221			98
Derivative Asset, Fair Value, Gross Liability and Obligation to Return Cash, Offset		(107)		(107)			(42)
Derivative Asset		114		114			56
Fair Value, Inputs, Level 2 [Member] | Other Current Assets [Member] | Designated as Hedging Instrument [Member] | Commodity Contract [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Asset, Fair Value, Gross Asset Including Not Subject to Master Netting Arrangement		40		40			47
Derivative Asset, Fair Value, Gross Liability and Obligation to Return Cash, Offset		(21)		(21)			(13)
Derivative Asset		19		19			34
Fair Value, Inputs, Level 2 [Member] | Other Current Assets [Member] | Not Designated as Hedging Instrument [Member] | Interest Rate Contract [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Asset, Fair Value, Gross Asset Including Not Subject to Master Netting Arrangement		50		50
Derivative Asset, Fair Value, Gross Liability and Obligation to Return Cash, Offset		0		0
Derivative Asset		50		50
Fair Value, Inputs, Level 2 [Member] | Other Current Assets [Member] | Not Designated as Hedging Instrument [Member] | Foreign Exchange Contract [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Asset, Fair Value, Gross Asset Including Not Subject to Master Netting Arrangement		36		36			128
Derivative Asset, Fair Value, Gross Liability and Obligation to Return Cash, Offset		(16)		(16)			(64)
Derivative Asset		20		20			64
Fair Value, Inputs, Level 2 [Member] | Other Current Assets [Member] | Not Designated as Hedging Instrument [Member] | Commodity Contract [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Asset, Fair Value, Gross Asset Including Not Subject to Master Netting Arrangement		18		18			41
Derivative Asset, Fair Value, Gross Liability and Obligation to Return Cash, Offset		(2)		(2)			(1)
Derivative Asset		16		16			40
Fair Value, Inputs, Level 2 [Member] | Deferred charges and other assets [Member] | Designated as Hedging Instrument [Member] | Commodity Contract [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Asset, Fair Value, Gross Asset Including Not Subject to Master Netting Arrangement		34		34			18
Derivative Asset, Fair Value, Gross Liability and Obligation to Return Cash, Offset		(6)		(6)			(3)
Derivative Asset		28		28			15
Fair Value, Inputs, Level 2 [Member] | Deferred charges and other assets [Member] | Not Designated as Hedging Instrument [Member] | Interest Rate Contract [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Asset, Fair Value, Gross Asset Including Not Subject to Master Netting Arrangement		3		3
Derivative Asset, Fair Value, Gross Liability and Obligation to Return Cash, Offset		(3)		(3)
Derivative Asset		0		0
Fair Value, Inputs, Level 2 [Member] | Deferred charges and other assets [Member] | Not Designated as Hedging Instrument [Member] | Commodity Contract [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Asset, Fair Value, Gross Asset Including Not Subject to Master Netting Arrangement		3		3			4
Derivative Asset, Fair Value, Gross Liability and Obligation to Return Cash, Offset		(1)		(1)			(2)
Derivative Asset		2		2			2
Fair Value, Inputs, Level 2 [Member] | Accrued and Other Current Liabilities [Member] | Designated as Hedging Instrument [Member] | Interest Rate Contract [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Liability, Fair Value, Gross Liability		11		11
Derivative Liability, Fair Value, Gross Asset and Right to Reclaim Cash, Offset		(11)		(11)
Derivative Liability		0		0
Fair Value, Inputs, Level 2 [Member] | Accrued and Other Current Liabilities [Member] | Designated as Hedging Instrument [Member] | Foreign Exchange Contract [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Liability, Fair Value, Gross Liability		110		110			46
Derivative Liability, Fair Value, Gross Asset and Right to Reclaim Cash, Offset		(107)		(107)			(42)
Derivative Liability		3		3			4
Fair Value, Inputs, Level 2 [Member] | Accrued and Other Current Liabilities [Member] | Designated as Hedging Instrument [Member] | Commodity Contract [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Liability, Fair Value, Gross Liability		107		107			111
Derivative Liability, Fair Value, Gross Asset and Right to Reclaim Cash, Offset		(28)		(28)			(18)
Derivative Liability		79		79			93
Fair Value, Inputs, Level 2 [Member] | Accrued and Other Current Liabilities [Member] | Not Designated as Hedging Instrument [Member] | Interest Rate Contract [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Liability, Fair Value, Gross Liability		146		146
Derivative Liability, Fair Value, Gross Asset and Right to Reclaim Cash, Offset		0		0
Derivative Liability		146		146
Fair Value, Inputs, Level 2 [Member] | Accrued and Other Current Liabilities [Member] | Not Designated as Hedging Instrument [Member] | Foreign Exchange Contract [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Liability, Fair Value, Gross Liability		34		34			103
Derivative Liability, Fair Value, Gross Asset and Right to Reclaim Cash, Offset		(16)		(16)			(64)
Derivative Liability		18		18			39
Fair Value, Inputs, Level 2 [Member] | Accrued and Other Current Liabilities [Member] | Not Designated as Hedging Instrument [Member] | Commodity Contract [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Liability, Fair Value, Gross Liability		23		23			7
Derivative Liability, Fair Value, Gross Asset and Right to Reclaim Cash, Offset		(2)		(2)			(4)
Derivative Liability		21		21			3
Fair Value, Inputs, Level 2 [Member] | Other Noncurrent Obligations [Member] | Designated as Hedging Instrument [Member] | Interest Rate Contract [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Liability, Fair Value, Gross Liability		212		212			64
Derivative Liability, Fair Value, Gross Asset and Right to Reclaim Cash, Offset		0		0			0
Derivative Liability		212		212			64
Fair Value, Inputs, Level 2 [Member] | Other Noncurrent Obligations [Member] | Designated as Hedging Instrument [Member] | Commodity Contract [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Liability, Fair Value, Gross Liability		69		69			86
Derivative Liability, Fair Value, Gross Asset and Right to Reclaim Cash, Offset		(8)		(8)			(9)
Derivative Liability		61		61			77
Fair Value, Inputs, Level 2 [Member] | Other Noncurrent Obligations [Member] | Not Designated as Hedging Instrument [Member] | Interest Rate Contract [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Liability, Fair Value, Gross Liability		30		30
Derivative Liability, Fair Value, Gross Asset and Right to Reclaim Cash, Offset		(3)		(3)
Derivative Liability		27		27
Fair Value, Inputs, Level 2 [Member] | Other Noncurrent Obligations [Member] | Not Designated as Hedging Instrument [Member] | Commodity Contract [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Liability, Fair Value, Gross Liability		4		4			8
Derivative Liability, Fair Value, Gross Asset and Right to Reclaim Cash, Offset		(1)		(1)			(3)
Derivative Liability		$ 3		$ 3			$ 5
Subsequent Event [Member] | Interest Rate Contract [Member] | Cash Flow Hedging [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
De-designation of Hedging Instruments, Net Gain (Loss) Accumulated in AOCL at Date of De-designation, After Tax	$ 90
Subsequent Event [Member] | Designated as Hedging Instrument [Member] | Interest Rate Contract [Member] | Fair Value Hedging [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative, Notional Amount						$ 600

FAIR VALUE MEASUREMENTS (Summar

FAIR VALUE MEASUREMENTS (Summary of Recurring Measured Fair Values) (Details) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-sale	$ 1,690	$ 1,683
Long-term debt including debt due within one year 6	19,675	20,212
US Treasury and Government [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-sale	539	700
Corporate Debt Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-sale	1,151	983
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Asset, Fair Value, Gross Asset Including Not Subject to Master Netting Arrangement	438	336
Fair Value, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents 1	501	566
Marketable securities	11	100
Equity securities 3	19	16
Total assets at fair value	2,659	2,701
Long-term debt including debt due within one year 6	19,675	20,212
Total liabilities at fair value	20,421	20,637
Fair Value, Recurring [Member] | Interest Rate Swap [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Asset, Fair Value, Gross Asset Including Not Subject to Master Netting Arrangement	86	0
Derivative Liability, Fair Value, Gross Liability Including Not Subject to Master Netting Arrangement	399	64
Fair Value, Recurring [Member] | Foreign Exchange Contract [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Asset, Fair Value, Gross Asset Including Not Subject to Master Netting Arrangement	257	226
Derivative Liability, Fair Value, Gross Liability Including Not Subject to Master Netting Arrangement	144	149
Fair Value, Recurring [Member] | Commodity Contract [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Asset, Fair Value, Gross Asset Including Not Subject to Master Netting Arrangement	95	110
Derivative Liability, Fair Value, Gross Liability Including Not Subject to Master Netting Arrangement	203	212
Fair Value, Recurring [Member] | US Treasury and Government [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-sale	539	700
Fair Value, Recurring [Member] | Corporate Debt Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-sale	1,151	983
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents 1	0	0
Marketable securities	0	0
Equity securities 3	19	16
Total assets at fair value	68	33
Long-term debt including debt due within one year 6	0	0
Total liabilities at fair value	17	23
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Interest Rate Swap [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Asset, Fair Value, Gross Asset Including Not Subject to Master Netting Arrangement	0	0
Derivative Liability, Fair Value, Gross Liability Including Not Subject to Master Netting Arrangement	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Foreign Exchange Contract [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Asset, Fair Value, Gross Asset Including Not Subject to Master Netting Arrangement	0	0
Derivative Liability, Fair Value, Gross Liability Including Not Subject to Master Netting Arrangement	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Commodity Contract [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Asset, Fair Value, Gross Asset Including Not Subject to Master Netting Arrangement	23	17
Derivative Liability, Fair Value, Gross Liability Including Not Subject to Master Netting Arrangement	17	23
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | US Treasury and Government [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-sale	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Corporate Debt Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-sale	26	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents 1	501	566
Marketable securities	11	100
Equity securities 3	0	0
Total assets at fair value	2,591	2,668
Long-term debt including debt due within one year 6	19,675	20,212
Total liabilities at fair value	20,404	20,614
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Interest Rate Swap [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Asset, Fair Value, Gross Asset Including Not Subject to Master Netting Arrangement	86	0
Derivative Liability, Fair Value, Gross Liability Including Not Subject to Master Netting Arrangement	399	64
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Foreign Exchange Contract [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Asset, Fair Value, Gross Asset Including Not Subject to Master Netting Arrangement	257	226
Derivative Liability, Fair Value, Gross Liability Including Not Subject to Master Netting Arrangement	144	149
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Commodity Contract [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Asset, Fair Value, Gross Asset Including Not Subject to Master Netting Arrangement	72	93
Derivative Liability, Fair Value, Gross Liability Including Not Subject to Master Netting Arrangement	186	189
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | US Treasury and Government [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-sale	539	700
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Corporate Debt Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-sale	1,125	983
Fair Value, Recurring [Member] | Fair Value Measured at Net Asset Value Per Share [Member] | Private Market Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	123	120
Fair Value, Recurring [Member] | Fair Value Measured at Net Asset Value Per Share [Member] | Real Estate [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	29	29
Fair Value, Recurring [Member] | Fair Value Measured at Net Asset Value Per Share [Member] | Private Market Securities and Real Estate [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share, Unfunded Commitments	$ 83	$ 89

FAIR VALUE MEASUREMENTS FAIR VA

FAIR VALUE MEASUREMENTS FAIR VALUE MEASUREMENTS (Summary of Nonrecurring Measured Fair Values) (Details) - USD ($) $ in Millions	3 Months Ended							9 Months Ended		25 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restructuring and asset related charges - net	$ 147				$ 48			$ 368	$ 175
DowDuPont Cost Synergy Program [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restructuring and asset related charges - net	56	$ 59	$ 144	$ 22	47	$ 30	$ 85			$ 842
DowDuPont Cost Synergy Program [Member] | Performance Materials & Coatings [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restructuring and asset related charges - net	1	22		7
DowDuPont Cost Synergy Program [Member] | Corporate Segment [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restructuring and asset related charges - net	50	37	143	9	43	30	71
DowDuPont Cost Synergy Program [Member] | Packaging & Specialty Plastics [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restructuring and asset related charges - net			1	6	4		3
Asset write-downs and write-offs [Member] | DowDuPont Cost Synergy Program [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restructuring and asset related charges - net	5	29	76	13	4	13	3			230
Asset write-downs and write-offs [Member] | DowDuPont Cost Synergy Program [Member] | Performance Materials & Coatings [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restructuring and asset related charges - net	1	22		7
Asset write-downs and write-offs [Member] | DowDuPont Cost Synergy Program [Member] | Corporate Segment [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restructuring and asset related charges - net	4	$ 7	76	0	0	$ 13	3
Asset write-downs and write-offs [Member] | DowDuPont Cost Synergy Program [Member] | Packaging & Specialty Plastics [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restructuring and asset related charges - net			$ 0	$ 6	4		$ 0
Fair Value, Nonrecurring [Member] | Asset write-downs and write-offs [Member] | DowDuPont Cost Synergy Program [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restructuring and asset related charges - net								110
Fair Value, Nonrecurring [Member] | Asset write-downs and write-offs [Member] | DowDuPont Cost Synergy Program [Member] | Performance Materials & Coatings [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restructuring and asset related charges - net								23
Fair Value, Nonrecurring [Member] | Asset write-downs and write-offs [Member] | DowDuPont Cost Synergy Program [Member] | Corporate Segment [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restructuring and asset related charges - net								87
Leased, Non-manufacturing Facilities [Member] | Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure	114							114		114
Manufacturing Facility [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Asset Impairment Charges	16							34
Manufacturing Facility [Member] | Performance Materials & Coatings [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Asset Impairment Charges	9
Manufacturing Facility [Member] | Packaging & Specialty Plastics [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Asset Impairment Charges	7				$ 3				$ 9
Manufacturing Facility [Member] | Fair Value, Nonrecurring [Member] | Packaging & Specialty Plastics [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Asset Impairment Charges								25
Non-manufacturing Assets [Member] | Fair Value, Nonrecurring [Member] | Performance Materials & Coatings [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Asset Impairment Charges	9
Non-manufacturing Assets [Member] | Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member] | Performance Materials & Coatings [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure	5							$ 5		$ 5
Manufacturing Assets [Member] | Fair Value, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Asset Impairment Charges	75
Manufacturing Assets [Member] | Fair Value, Nonrecurring [Member] | Corporate Segment [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Asset Impairment Charges	51
Manufacturing Assets [Member] | Fair Value, Nonrecurring [Member] | Packaging & Specialty Plastics [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Asset Impairment Charges	$ 24

VARIABLE INTEREST ENTITIES (Sch

VARIABLE INTEREST ENTITIES (Schedule of Consolidated Variable Interest Entities, Carrying Amounts of Assets and Liabilities) (Details) - USD ($) $ in Millions	Oct. 01, 2019	Sep. 30, 2019	Dec. 31, 2018
Variable Interest Entity, Primary Beneficiary [Member]
Variable Interest Entity [Line Items]
Variable Interest Entity, Consolidated, Assets, Pledged		$ 784	$ 869
Variable Interest Entity, Consolidated, Carrying Amount, Liabilities		464	396
Variable Interest Entity, Primary Beneficiary [Member] | Cash and cash equivalents
Variable Interest Entity [Line Items]
Variable Interest Entity, Consolidated, Assets, Current, Pledged		36	71
Variable Interest Entity, Primary Beneficiary [Member] | Other current assets
Variable Interest Entity [Line Items]
Variable Interest Entity, Consolidated, Assets, Current, Pledged		104	101
Variable Interest Entity, Primary Beneficiary [Member] | Net property
Variable Interest Entity [Line Items]
Variable Interest Entity, Consolidated, Assets, Noncurrent, Pledged		621	683
Variable Interest Entity, Primary Beneficiary [Member] | Other noncurrent assets
Variable Interest Entity [Line Items]
Variable Interest Entity, Consolidated, Assets, Noncurrent, Pledged		23	14
Variable Interest Entity, Primary Beneficiary [Member] | Current liabilities
Variable Interest Entity [Line Items]
Variable Interest Entity, Consolidated, Liabilities, Current		397	307
Variable Interest Entity, Primary Beneficiary [Member] | Long-term debt
Variable Interest Entity [Line Items]
Variable interest entities nonrecourse		44	75
Variable Interest Entity, Primary Beneficiary [Member] | Other noncurrent obligations
Variable Interest Entity [Line Items]
Variable Interest Entity, Consolidated, Liabilities, Noncurrent		$ 23	$ 14
Subsequent Event [Member]
Variable Interest Entity [Line Items]
Variable Interest Entity Purchase Amount	$ 331

VARIABLE INTEREST ENTITIES (Non

VARIABLE INTEREST ENTITIES (Nonconsolidated Variable Interest Entity) (Details) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Variable Interest Entity [Line Items]
Investment in nonconsolidated affiliates	$ 3,007	$ 3,320
Variable Interest Entity, Not Primary Beneficiary [Member] | Silicon Inputs Joint Ventures [Member]
Variable Interest Entity [Line Items]
Investment in nonconsolidated affiliates	100	100
Variable Interest Entity, Not Primary Beneficiary [Member] | AFSI [Member]
Variable Interest Entity [Line Items]
Investment in nonconsolidated affiliates	36	48
Other	$ 8	$ 8

RELATD PARTY TRANSACTIONS (Deta

RELATD PARTY TRANSACTIONS (Details) - USD ($) $ in Millions	3 Months Ended			9 Months Ended
	Sep. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Short-term Debt	$ 517			$ 517		$ 298
The Dow Chemical Company [Domain] | DowDuPont [Member]
Cash Dividends Paid to DowDuPont		$ 535	$ 1,048		$ 3,158
Accounts Receivable, Related Parties, Current						89
The Dow Chemical Company [Domain] | DuPont and its Affiliates [Member]
Net sales	0		16	12	41
Related Party Costs	0		$ 12	9	$ 32
The Dow Chemical Company [Domain] | Accounts and notes receivable - Other | DuPont and its Affiliates [Member]
Related Party Transaction, Due from (to) Related Party	0			0		89
The Dow Chemical Company [Domain] | Accounts payable - Other | DuPont and its Affiliates [Member]
Related Party Transaction, Due from (to) Related Party	0			0		19
Notes Payable to Related Party [Member]
Short-term Debt	76			76		$ 0
Notes Payable to Related Party [Member] | The Dow Chemical Company [Domain] | Dow Inc. [Member]
Short-term Debt	$ 418			$ 418

SEGMENTS AND GEOGRAPHIC REGIO_3

SEGMENTS AND GEOGRAPHIC REGIONS Segment Information (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Segment Reporting Information [Line Items]
Net sales	$ 10,764	$ 12,634	$ 32,747	$ 37,660
Business Acquisition, Pro Forma Revenue		12,697	32,794	37,844
Equity in earnings (losses) of nonconsolidated affiliates	(44)	135	(73)	529
Operating EBIT	1,117
Pro Forma Operating EBIT		1,611	3,319	4,947
Packaging & Specialty Plastics [Member]
Segment Reporting Information [Line Items]
Net sales	5,062	6,144	15,405	18,306
Business Acquisition, Pro Forma Revenue		6,157	15,405	18,339
Equity in earnings (losses) of nonconsolidated affiliates	23	83	135	250
Operating EBIT	798
Pro Forma Operating EBIT		857	2,256	2,754
Industrial Intermediates & Infrastructure [Member]
Segment Reporting Information [Line Items]
Net sales	3,365	3,910	10,187	11,677
Business Acquisition, Pro Forma Revenue		3,913	10,196	11,688
Equity in earnings (losses) of nonconsolidated affiliates	(70)	54	(196)	299
Operating EBIT	193
Pro Forma Operating EBIT		466	624	1,428
Performance Materials & Coatings [Member]
Segment Reporting Information [Line Items]
Net sales	2,250	2,505	6,888	7,456
Business Acquisition, Pro Forma Revenue		2,552	6,926	7,596
Equity in earnings (losses) of nonconsolidated affiliates	2	3	3	4
Operating EBIT	200
Pro Forma Operating EBIT		398	685	1,045
Corporate Segment [Member]
Segment Reporting Information [Line Items]
Net sales	87	75	267	221
Business Acquisition, Pro Forma Revenue		75	267	221
Equity in earnings (losses) of nonconsolidated affiliates	1	(5)	(15)	(24)
Operating EBIT	$ (74)
Pro Forma Operating EBIT		$ (110)	$ (246)	$ (280)

SEGMENTS AND GEOGRAPHIC REGIO_4

SEGMENTS AND GEOGRAPHIC REGIONS EBIT Reconciliation (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Segment Reporting [Abstract]
Income from continuing operations, net of tax	$ 347	$ 714	$ 593	$ 2,449
Provision for income taxes	90	280	356	755
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	437	994	949	3,204
Interest Income, Other	19	22	58	60
Interest Expense, Debt	233	258	711	781
Other Nonrecurring (Income) Expense	(466)	(343)	(1,652)	(888)
Operating EBIT	$ 1,117
Pro Forma Adjustments		38	65	134
Pro Forma Operating EBIT		$ 1,611	$ 3,319	$ 4,947

SEGMENTS AND GEOGRAPHIC REGIO_5

SEGMENTS AND GEOGRAPHIC REGIONS Significant Items (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Segment Reporting Information [Line Items]
Charges related to separation, distribution and tax matters agreements	$ 0		$ (127)
Business Combination, Integration Related Costs	(164)	$ (289)	(914)	$ (730)
Business Combination, Step Acquisition, Equity Interest in Acquiree, Remeasurement Gain (Loss), Net		0	0	20
Restructuring Charges	(147)	(48)	(368)	(152)
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal	0	0	(44)	20
Gain (Loss) on Extinguishment of Debt	0	(6)	(44)	(6)
Accrual for Environmental Loss Contingencies, Revision in Estimates	(399)		(399)
Standard and Extended Product Warranty Accrual, Increase (Decrease) for Preexisting Warranties	39		39
Gain (Loss) Related to Litigation Settlement	205		205
Other Nonrecurring (Income) Expense	(466)	(343)	(1,652)	(888)
Performance Materials & Coatings [Member]
Segment Reporting Information [Line Items]
Charges related to separation, distribution and tax matters agreements	0		0
Business Combination, Integration Related Costs	0	0	0	0
Business Combination, Step Acquisition, Equity Interest in Acquiree, Remeasurement Gain (Loss), Net		0		(20)
Restructuring Charges	(10)	0	(32)	(14)
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal	0	0	0	0
Gain (Loss) on Extinguishment of Debt	0	0	0	0
Accrual for Environmental Loss Contingencies, Revision in Estimates	(50)		(50)
Standard and Extended Product Warranty Accrual, Increase (Decrease) for Preexisting Warranties	0		0
Gain (Loss) Related to Litigation Settlement	0		0
Other Nonrecurring (Income) Expense	(60)	0	(82)	(34)
Industrial Intermediates & Infrastructure [Member]
Segment Reporting Information [Line Items]
Charges related to separation, distribution and tax matters agreements	0		0
Business Combination, Integration Related Costs	0	0	0	0
Business Combination, Step Acquisition, Equity Interest in Acquiree, Remeasurement Gain (Loss), Net		0		0
Restructuring Charges	(5)	0	(5)	(11)
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal	0	0	0	20
Gain (Loss) on Extinguishment of Debt	0	0	0	0
Accrual for Environmental Loss Contingencies, Revision in Estimates	(8)		(8)
Standard and Extended Product Warranty Accrual, Increase (Decrease) for Preexisting Warranties	0		0
Gain (Loss) Related to Litigation Settlement	0		0
Other Nonrecurring (Income) Expense	(13)	0	(13)	9
Packaging & Specialty Plastics [Member]
Segment Reporting Information [Line Items]
Charges related to separation, distribution and tax matters agreements	0		0
Business Combination, Integration Related Costs	0	0	0	0
Business Combination, Step Acquisition, Equity Interest in Acquiree, Remeasurement Gain (Loss), Net		0		0
Restructuring Charges	(31)	(7)	(50)	(16)
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal	0	0	0	0
Gain (Loss) on Extinguishment of Debt	0	0	0	0
Accrual for Environmental Loss Contingencies, Revision in Estimates	(5)		(5)
Standard and Extended Product Warranty Accrual, Increase (Decrease) for Preexisting Warranties	0		0
Gain (Loss) Related to Litigation Settlement	170		170
Other Nonrecurring (Income) Expense	134	(7)	115	(16)
Corporate Segment [Member]
Segment Reporting Information [Line Items]
Charges related to separation, distribution and tax matters agreements	0		(127)
Business Combination, Integration Related Costs	(164)	(289)	(914)	(730)
Business Combination, Step Acquisition, Equity Interest in Acquiree, Remeasurement Gain (Loss), Net		0		0
Restructuring Charges	(101)	(41)	(281)	(111)
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal	0	0	(44)	0
Gain (Loss) on Extinguishment of Debt	0	(6)	(44)	(6)
Accrual for Environmental Loss Contingencies, Revision in Estimates	(336)		(336)
Standard and Extended Product Warranty Accrual, Increase (Decrease) for Preexisting Warranties	39		39
Gain (Loss) Related to Litigation Settlement	35		35
Other Nonrecurring (Income) Expense	$ (527)	$ (336)	$ (1,672)	(847)
Dow Silicones Corporation [Member]
Segment Reporting Information [Line Items]
Business Combination, Step Acquisition, Equity Interest in Acquiree, Remeasurement Gain (Loss), Net				$ (20)