Dow (DOW) 10-Q 23 Oct 20 2020 Q3 Quarterly report Financial data

Cover Page

Cover Page	9 Months Ended
	Sep. 30, 2020$ / sharesshares
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Entity Shell Company	false
Entity Interactive Data Current	Yes
Document Period End Date	Sep. 30, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Information [Line Items]
Entity Registrant Name	Dow Inc.
Entity Tax Identification Number	30-1128146
Entity File Number	001-38646
Entity Incorporation, State or Country Code	DE
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity Filer Category	Large Accelerated Filer
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Central Index Key	0001751788
Current Fiscal Year End Date	--12-31
Entity Addresses [Line Items]
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
Entity Listings [Line Items]
Title of 12(b) Security	Common Stock, par value $0.01 per share
Trading Symbol	DOW
Security Exchange Name	NYSE
Entity Listing, Par Value Per Share | $ / shares	$ 0.01
Entity Common Stock, Shares Outstanding | shares	741,751,762
The Dow Chemical Company [Domain]
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Entity Shell Company	false
Entity Interactive Data Current	Yes
Document Period End Date	Sep. 30, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Information [Line Items]
Entity Registrant Name	The Dow Chemical Company
Entity Tax Identification Number	38-1285128
Entity File Number	001-03433
Entity Incorporation, State or Country Code	DE
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Central Index Key	0000029915
Current Fiscal Year End Date	--12-31
Entity Addresses [Line Items]
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
Entity Listings [Line Items]
Entity Listing, Par Value Per Share | $ / shares	$ 0.01
Entity Common Stock, Shares Outstanding | shares	100
The Dow Chemical Company [Domain] | 0.500% Notes due March 15, 2027
Entity Listings [Line Items]
Title of 12(b) Security	0.500% Notes due March 15, 2027
Trading Symbol	DOW/27
Security Exchange Name	NYSE
The Dow Chemical Company [Domain] | 1.125% Notes due March 15, 2032
Entity Listings [Line Items]
Title of 12(b) Security	1.125% Notes due March 15, 2032
Trading Symbol	DOW/32
Security Exchange Name	NYSE
The Dow Chemical Company [Domain] | 1.875% Notes due March 15, 2040
Entity Listings [Line Items]
Title of 12(b) Security	1.875% Notes due March 15, 2040
Trading Symbol	DOW/40
Security Exchange Name	NYSE
The Dow Chemical Company [Domain] | 4.625% Notes due October 1, 2044
Entity Listings [Line Items]
Title of 12(b) Security	4.625% Notes due October 1, 2044
Trading Symbol	DOW/44
Security Exchange Name	NYSE

Dow Consolidated Statements of

Dow Consolidated Statements of Income Statement - USD ($) shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Income Statement [Abstract]
Net sales	$ 9,712	$ 10,764	$ 27,836	$ 32,747
Cost of sales	8,371	9,377	24,211	27,939
Research and development expenses	193	194	554	592
Selling, general and administrative expenses	372	388	1,063	1,258
Amortization of intangibles	100	100	300	320
Restructuring and asset related charges - net	617	147	719	368
Integration and separation costs	63	164	174	964
Equity in earnings (losses) of nonconsolidated affiliates	60	(44)	(124)	(73)
Sundry income (expense) - net	182	301	154	369
Interest income	6	19	27	58
Interest expense and amortization of debt discount	202	233	617	711
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest, Total	42	437	255	949
Provision for income taxes on continuing operations	43	90	215	356
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent	(1)	347	40	593
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent	0	0	0	445
Net income (loss)	(1)	347	40	1,038
Net income attributable to noncontrolling interests	24	14	51	74
Net income (loss) available for Dow Inc. common stockholders	$ (25)	$ 333	$ (11)	$ 964
Earnings (loss) per common share from continuing operations - basic	$ (0.04)	$ 0.45	$ (0.02)	$ 0.71
Earnings per common share from discontinued operations - basic	0	0	0	0.58
Earnings (loss) per common share - basic	(0.04)	0.45	(0.02)	1.29
Earnings (loss) per common share from continuing operations - diluted	(0.04)	0.45	(0.02)	0.71
Earnings per common share from discontinued operations - diluted	0	0	0	0.58
Earnings (loss) per common share - diluted	$ (0.04)	$ 0.45	$ (0.02)	$ 1.29
Weighted-average common shares outstanding - basic	740.5	739.8	740	743.3
Weighted-average common shares outstanding - diluted	740.5	743	740	746.1
Depreciation	$ 526	$ 540	$ 1,558	$ 1,621
Capital expenditures	$ 287	$ 472	$ 955	$ 1,384

Dow Consolidated Statements o_2

Dow Consolidated Statements of Comprehensive Income Statement - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ (1)	$ 347	$ 40	$ 1,038
Other comprehensive income (loss), net of tax
Unrealized gains (losses) on investments	8	11	(16)	111
Cumulative translation adjustments	91	(216)	(9)	(180)
Pension and other postretirement benefit plans	147	108	430	355
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Net of Tax	38	(134)	(100)	(413)
Other Comprehensive Income (Loss), Net of Tax	284	(231)	305	(127)
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest	283	116	345	911
Comprehensive income attributable to noncontrolling interests, net of tax	24	7	51	79
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	$ 259	$ 109	$ 294	$ 832

Dow Consolidated Balance Sheets

Dow Consolidated Balance Sheets Statement - USD ($) $ in Millions	Sep. 30, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Cash and cash equivalents (variable interest entities restricted - 2020: $53; 2019: $37)	$ 4,549	$ 2,367
Trade (net of allowance for doubtful receivables - 2020: $45; 2019: $45)	4,689	4,844
Other	2,383	2,711
Inventories	5,609	6,214
Other current assets	559	679
Total current assets	17,789	16,815
Investment in nonconsolidated affiliates	1,281	1,404
Other investments (investments carried at fair value - 2020: $1,374; 2019: $1,584)	2,183	2,588
Noncurrent receivables	739	1,063
Total investments	4,203	5,055
Property	56,132	54,910
Less accumulated depreciation	35,719	33,914
Net property (variable interest entities restricted - 2020: $230; 2019: $330)	20,413	20,996
Goodwill	8,854	8,796
Other intangible assets (net of accumulated amortization - 2020: $4,276; 2019: $3,886)	3,442	3,759
Operating lease right-of-use assets	1,809	2,072
Deferred charges and other assets	1,162	818
Total other assets	17,540	17,658
Total Assets	59,945	60,524
Notes payable	329	586
Long-term debt due within one year	347	435
Trade	3,400	3,889
Other	1,964	2,064
Operating lease liabilities - current	405	421
Income taxes payable	354	522
Accrued and other current liabilities	3,408	2,762
Total current liabilities	10,207	10,679
Long-Term Debt (variable interest entities nonrecourse - 2020: $19; 2019: $34)	16,698	15,975
Pension and other postretirement benefits - noncurrent	9,759	10,083
Asbestos-related liabilities - noncurrent	1,027	1,060
Operating lease liabilities - noncurrent	1,488	1,739
Other noncurrent obligations	7,497	6,547
Total other noncurrent liabilities	20,108	19,776
Common stock (authorized 5,000,000,000 shares of $0.01 par value each; issued 2020: 754,555,065 shares; 2019: 751,228,644 shares)	8	8
Additional paid-in capital	7,497	7,325
Retained earnings	15,472	17,045
Accumulated other comprehensive loss	(9,941)	(10,246)
Unearned ESOP shares	(57)	(91)
Treasury stock at cost (2020: 12,803,303 shares; 2019: 9,729,834 shares)	(625)	(500)
Dow Inc.’s stockholders’ equity	12,354	13,541
Noncontrolling interests	578	553
Total equity	12,932	14,094
Total Liabilities and Equity	$ 59,945	$ 60,524

Dow Consolidated Balance Shee_2

Dow Consolidated Balance Sheets Parentheticals - USD ($) $ in Millions	Sep. 30, 2020	Dec. 31, 2019
Cash and cash equivalents (variable interest entities restricted - 2020: $53; 2019: $37)	$ 4,549	$ 2,367
Accounts Receivable, Allowance for Credit Loss, Current	45	45
Investments, Fair Value Disclosure	1,374	1,584
Net property (variable interest entities restricted - 2020: $230; 2019: $330)	20,413	20,996
Finite-Lived Intangible Assets, Accumulated Amortization	4,276	3,886
Long-Term Debt (variable interest entities nonrecourse - 2020: $19; 2019: $34)	$ 16,698	$ 15,975
Common Stock, Shares Authorized	5,000,000,000	5,000,000,000
Common Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Common Stock, Shares, Issued	754,555,065	751,228,644
Treasury Stock, Shares	12,803,303	9,729,834
Other noncurrent assets
Deferred income tax assets	$ 2,273	$ 2,213
Other noncurrent obligations
Deferred income tax liabilities	337	347
Variable Interest Entity, Primary Beneficiary [Member]
Cash and cash equivalents (variable interest entities restricted - 2020: $53; 2019: $37)	53	37
Net property (variable interest entities restricted - 2020: $230; 2019: $330)	230	330
Long-Term Debt (variable interest entities nonrecourse - 2020: $19; 2019: $34)	$ 19	$ 34

Dow Consolidated Statements o_3

Dow Consolidated Statements of Cash Flows Statement - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Statement of Cash Flows [Abstract]
Net income	$ 40	$ 1,038
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent	0	445
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent	40	593
Depreciation and amortization	2,148	2,225
Credit for deferred income tax	(198)	(146)
Earnings of nonconsolidated affiliates less than dividends received	515	927
Net periodic pension benefit cost	195	101
Pension contributions	(188)	(206)
Net gain on sales of assets, businesses and investments	(283)	(48)
Restructuring and asset related charges - net	719	368
Other net loss	288	143
Accounts and notes receivable	339	994
Inventories	587	483
Accounts payable	(560)	(926)
Other assets and liabilities, net	994	(715)
Cash provided by operating activities - continuing operations	4,596	3,793
Cash provided by operating activities - discontinued operations	0	187
Cash provided by operating activities	4,596	3,980
Capital expenditures	(955)	(1,384)
Investment in gas field developments	(5)	(71)
Payments to Acquire Equipment on Lease	(4)	(9)
Proceeds from sales of property and businesses, net of cash divested	295	47
Payments to Acquire Businesses, Net of Cash Acquired	(130)	0
Investments in and loans to nonconsolidated affiliates	(280)	(333)
Distributions and loan repayments from nonconsolidated affiliates	7	0
Purchases of investments	(582)	(784)
Proceeds from sales and maturities of investments	1,009	973
Payments for (Proceeds from) Other Investing Activities	29	0
Cash used for investing activities - continuing operations	(616)	(1,561)
Cash used for investing activities - discontinued operations	0	(34)
Cash used for investing activities	(616)	(1,595)
Changes in short-term notes payable	(267)	149
Proceeds from Short-term Debt, Maturing in More than Three Months	163	0
Repayments of Short-term Debt, Maturing in More than Three Months	(163)	0
Proceeds from issuance of long-term debt	4,649	2,146
Payments on long-term debt	(4,347)	(4,271)
Purchases of treasury stock	(125)	(406)
Proceeds from issuance of stock	53	39
Transaction financing, debt issuance and other costs	(175)	(61)
Employee taxes paid for share-based payment arrangements	(26)	(54)
Distributions to noncontrolling interests	(19)	(16)
Payments to Noncontrolling Interests	0	(131)
Dividends paid to stockholders	(1,552)	(1,033)
Dividends paid to DowDuPont Inc.	0	(535)
Settlements and transfers related to separation from DowDuPont Inc.	0	1,935
Cash used for financing activities - continuing operations	(1,809)	(2,238)
Cash used for financing activities - discontinued operations	0	(18)
Cash used for financing activities	(1,809)	(2,256)
Effect of exchange rate changes on cash, cash equivalents and restricted cash	4	(54)
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect	2,175	75
Cash, cash equivalents and restricted cash at beginning of period	2,380	2,764
Cash, cash equivalents and restricted cash at end of period	4,555	2,839
Less: Restricted cash and cash equivalents, included in "Other current assets"	6	16
Cash and cash equivalents at end of period	$ 4,549	$ 2,823

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	$ 7,042	$ 35,460	$ (9,885)	$ (134)	$ 0
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)
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
Stockholders' Equity, Period Increase (Decrease) | Adjustments for New Accounting Pronouncement				(111)
Stock Issued During Period, Value, New Issues		7
Total equity		7	7,186	20,110	(8,988)	(99)	(305)
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
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
Stockholders' Equity, Period Increase (Decrease) | Adjustments for New Accounting Pronouncement				0
Stock Issued During Period, Value, New Issues		0
Dow Inc.’s stockholders’ equity	$ 17,399
Noncontrolling interests	587
Total equity	17,986	7	7,239	19,873	(9,219)	(95)	(406)
Dow Inc.’s stockholders’ equity	13,541
Noncontrolling interests	553
Total equity	14,094	8	7,325	17,045	(10,246)	(91)	(500)
Stock Issued During Period, Value, New Issues and Treasury Stock Reissued			53
Stock Issued During Period, Value, Parent Company Stock			0
APIC, Share-based Payment Arrangement, Increase for Cost Recognition			119			34
Stockholders' Equity, Other			0	(10)
Net Income (Loss) Available to Common Stockholders, Basic				(11)
Dividends, Common Stock				(1,552)
SEC Schedule, 12-04, Cash Dividends Paid to Registrant, Subsidiaries and Equity Method Investees				0
Settlements and transfers related to separation from DowDuPont Inc.	0			0	0
Other Comprehensive Income (Loss), Net of Tax	$ 305				305
Treasury Stock, Value, Acquired, Cost Method							(125)
ESOP shares acquired						0
Common Stock, Dividends, Per Share, Declared	$ 2.10
Stockholders' Equity, Period Increase (Decrease) | Adjustments for New Accounting Pronouncement				0
Stock Issued During Period, Value, New Issues		0
Total equity		8	7,431	16,017	(10,225)	(69)	(625)
Stock Issued During Period, Value, New Issues and Treasury Stock Reissued			23
Stock Issued During Period, Value, Parent Company Stock			0
APIC, Share-based Payment Arrangement, Increase for Cost Recognition			43			12
Stockholders' Equity, Other			0	(2)
Net Income (Loss) Available to Common Stockholders, Basic				(25)
Dividends, Common Stock				(518)
SEC Schedule, 12-04, Cash Dividends Paid to Registrant, Subsidiaries and Equity Method Investees				0
Settlements and transfers related to separation from DowDuPont Inc.				0	0
Other Comprehensive Income (Loss), Net of Tax	$ 284				284
Treasury Stock, Value, Acquired, Cost Method							0
ESOP shares acquired						0
Common Stock, Dividends, Per Share, Declared	$ 0.70
Stockholders' Equity, Period Increase (Decrease) | Adjustments for New Accounting Pronouncement				0
Stock Issued During Period, Value, New Issues		0
Dow Inc.’s stockholders’ equity	$ 12,354
Noncontrolling interests	578
Total equity	$ 12,932	$ 8	$ 7,497	$ 15,472	$ (9,941)	$ (57)	$ (625)

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Net sales	$ 9,712	$ 10,764	$ 27,836	$ 32,747
Cost of sales	8,371	9,377	24,211	27,939
Research and development expenses	193	194	554	592
Selling, general and administrative expenses	372	388	1,063	1,258
Amortization of intangibles	100	100	300	320
Restructuring and asset related charges - net	617	147	719	368
Integration and separation costs	63	164	174	964
Equity in earnings (losses) of nonconsolidated affiliates	60	(44)	(124)	(73)
Sundry income (expense) - net	182	301	154	369
Interest income	6	19	27	58
Interest expense and amortization of debt discount	202	233	617	711
Income from continuing operations before income taxes	42	437	255	949
Provision for income taxes on continuing operations	43	90	215	356
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent	(1)	347	40	593
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent	0	0	0	445
Net income (loss)	(1)	347	40	1,038
Net income attributable to noncontrolling interests	24	14	51	74
Net income (loss) available for The Dow Chemical Company common stockholder	(25)	333	(11)	964
Depreciation	526	540	1,558	1,621
Capital expenditures	287	472	955	1,384
The Dow Chemical Company [Domain]
Net sales	9,712	10,764	27,836	32,747
Cost of sales	8,371	9,377	24,209	27,938
Research and development expenses	193	194	554	592
Selling, general and administrative expenses	372	389	1,062	1,255
Amortization of intangibles	100	100	300	320
Restructuring and asset related charges - net	617	147	719	368
Integration and separation costs	63	164	174	940
Equity in earnings (losses) of nonconsolidated affiliates	60	(44)	(124)	(73)
Sundry income (expense) - net	181	284	150	462
Interest income	7	19	28	58
Interest expense and amortization of debt discount	202	238	617	728
Income from continuing operations before income taxes	42	414	255	1,053
Provision for income taxes on continuing operations	43	90	215	356
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent	(1)	324	40	697
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent	0	0	0	445
Net income (loss)	(1)	324	40	1,142
Net income attributable to noncontrolling interests	24	14	51	74
Net income (loss) available for The Dow Chemical Company common stockholder	(25)	310	(11)	1,068
Depreciation	526	540	1,558	1,621
Capital expenditures	$ 287	$ 472	$ 955	$ 1,384

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Net income (loss)	$ (1)	$ 347	$ 40	$ 1,038
Other comprehensive income (loss), net of tax
Unrealized gains (losses) on investments	8	11	(16)	111
Cumulative translation adjustments	91	(216)	(9)	(180)
Pension and other postretirement benefit plans	147	108	430	355
Derivative instruments	38	(134)	(100)	(413)
Total other comprehensive income (loss)	284	(231)	305	(127)
Comprehensive income	283	116	345	911
Comprehensive income attributable to noncontrolling interests, net of tax	24	7	51	79
Comprehensive income attributable to The Dow Chemical Company	259	109	294	832
The Dow Chemical Company [Domain]
Net income (loss)	(1)	324	40	1,142
Other comprehensive income (loss), net of tax
Unrealized gains (losses) on investments	8	11	(16)	111
Cumulative translation adjustments	91	(216)	(9)	(180)
Pension and other postretirement benefit plans	147	108	430	355
Derivative instruments	38	(134)	(100)	(413)
Total other comprehensive income (loss)	284	(231)	305	(127)
Comprehensive income	283	93	345	1,015
Comprehensive income attributable to noncontrolling interests, net of tax	24	7	51	79
Comprehensive income attributable to The Dow Chemical Company	$ 259	$ 86	$ 294	$ 936

TDCC Consolidated Balance Sheet

TDCC Consolidated Balance Sheets (Statement) - USD ($) $ in Millions	Sep. 30, 2020	Dec. 31, 2019
Cash and cash equivalents (variable interest entities restricted - 2020: $53; 2019: $37)	$ 4,549	$ 2,367
Trade (net of allowance for doubtful receivables - 2020: $45; 2019: $45)	4,689	4,844
Other	2,383	2,711
Inventories	5,609	6,214
Other current assets	559	679
Total current assets	17,789	16,815
Investment in nonconsolidated affiliates	1,281	1,404
Other investments (investments carried at fair value - 2020: $1,374; 2019: $1,584)	2,183	2,588
Noncurrent receivables	739	1,063
Total investments	4,203	5,055
Property	56,132	54,910
Less accumulated depreciation	35,719	33,914
Net property (variable interest entities restricted - 2020: $230; 2019: $330)	20,413	20,996
Goodwill	8,854	8,796
Other intangible assets (net of accumulated amortization - 2020: $4,276; 2019: $3,886)	3,442	3,759
Operating lease right-of-use assets	1,809	2,072
Deferred charges and other assets	1,162	818
Total other assets	17,540	17,658
Total Assets	59,945	60,524
Notes payable	329	586
Long-term debt due within one year	347	435
Trade	3,400	3,889
Other	1,964	2,064
Operating lease liabilities - current	405	421
Income taxes payable	354	522
Accrued and other current liabilities	3,408	2,762
Total current liabilities	10,207	10,679
Long-Term Debt (variable interest entities nonrecourse - 2020: $19; 2019: $34)	16,698	15,975
Pension and other postretirement benefits - noncurrent	9,759	10,083
Asbestos-related liabilities - noncurrent	1,027	1,060
Operating lease liabilities - noncurrent	1,488	1,739
Other noncurrent obligations	7,497	6,547
Total other noncurrent liabilities	20,108	19,776
Common stock (authorized and issued 100 shares of $0.01 par value each)	8	8
Additional paid-in capital	7,497	7,325
Retained earnings	15,472	17,045
Accumulated other comprehensive loss	(9,941)	(10,246)
Unearned ESOP shares	(57)	(91)
Dow Inc.’s stockholders’ equity	12,354	13,541
Noncontrolling interests	578	553
Total equity	12,932	14,094
Total Liabilities and Equity	59,945	60,524
The Dow Chemical Company [Domain]
Cash and cash equivalents (variable interest entities restricted - 2020: $53; 2019: $37)	4,549	2,367
Trade (net of allowance for doubtful receivables - 2020: $45; 2019: $45)	4,689	4,844
Other	2,384	2,716
Inventories	5,609	6,214
Other current assets	484	592
Total current assets	17,715	16,733
Investment in nonconsolidated affiliates	1,281	1,404
Other investments (investments carried at fair value - 2020: $1,374; 2019: $1,584)	2,183	2,588
Noncurrent receivables	706	1,011
Total investments	4,170	5,003
Property	56,132	54,910
Less accumulated depreciation	35,719	33,914
Net property (variable interest entities restricted - 2020: $230; 2019: $330)	20,413	20,996
Goodwill	8,854	8,796
Other intangible assets (net of accumulated amortization - 2020: $4,276; 2019: $3,886)	3,442	3,759
Operating lease right-of-use assets	1,809	2,072
Deferred income tax assets	2,273	2,213
Deferred charges and other assets	1,161	818
Total other assets	17,539	17,658
Total Assets	59,837	60,390
Notes payable	329	586
Long-term debt due within one year	347	435
Trade	3,400	3,889
Other	1,964	2,064
Operating lease liabilities - current	405	421
Income taxes payable	354	522
Accrued and other current liabilities	2,784	2,233
Total current liabilities	9,583	10,150
Long-Term Debt (variable interest entities nonrecourse - 2020: $19; 2019: $34)	16,698	15,975
Deferred income tax liabilities	337	347
Pension and other postretirement benefits - noncurrent	9,759	10,083
Asbestos-related liabilities - noncurrent	1,027	1,060
Operating lease liabilities - noncurrent	1,488	1,739
Other noncurrent obligations	7,254	6,174
Total other noncurrent liabilities	19,865	19,403
Common stock (authorized and issued 100 shares of $0.01 par value each)	0	0
Additional paid-in capital	7,505	7,333
Retained earnings	15,606	17,313
Accumulated other comprehensive loss	(9,941)	(10,246)
Unearned ESOP shares	(57)	(91)
Dow Inc.’s stockholders’ equity	13,113	14,309
Noncontrolling interests	578	553
Total equity	13,691	14,862
Total Liabilities and Equity	$ 59,837	$ 60,390

TDCC Consolidated Statements of

TDCC Consolidated Statements of Cash Flows Statement - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Net income	$ 40	$ 1,038
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent	0	445
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent	40	593
Depreciation and amortization	2,148	2,225
Credit for deferred income tax	(198)	(146)
Earnings of nonconsolidated affiliates less than dividends received	(515)	(927)
Net periodic pension benefit cost	195	101
Pension contributions	(188)	(206)
Net gain on sales of assets, businesses and investments	283	48
Restructuring and asset related charges - net	719	368
Other net loss	(288)	(143)
Accounts and notes receivable	(339)	(994)
Inventories	(587)	(483)
Accounts payable	(560)	(926)
Other assets and liabilities, net	(994)	715
Cash provided by operating activities - continuing operations	4,596	3,793
Cash provided by operating activities - discontinued operations	0	187
Cash provided by operating activities	4,596	3,980
Capital expenditures	(955)	(1,384)
Investment in gas field developments	(5)	(71)
Payments to Acquire Equipment on Lease	(4)	(9)
Proceeds from sales of property and businesses, net of cash divested	295	47
Payments to Acquire Businesses, Net of Cash Acquired	(130)	0
Investments in and loans to nonconsolidated affiliates	(280)	(333)
Distributions and loan repayments from nonconsolidated affiliates	7	0
Purchases of investments	(582)	(784)
Proceeds from sales and maturities of investments	1,009	973
Payments for (Proceeds from) Other Investing Activities	29	0
Cash used for investing activities - continuing operations	(616)	(1,561)
Cash used for investing activities - discontinued operations	0	(34)
Cash used for investing activities	(616)	(1,595)
Changes in short-term notes payable	(267)	149
Proceeds from Short-term Debt, Maturing in More than Three Months	163	0
Repayments of Short-term Debt, Maturing in More than Three Months	(163)	0
Proceeds from issuance of long-term debt	4,649	2,146
Payments on long-term debt	(4,347)	(4,271)
Proceeds from issuance of stock	53	39
Transaction financing, debt issuance and other costs	(175)	(61)
Employee taxes paid for share-based payment arrangements	(26)	(54)
Distributions to noncontrolling interests	(19)	(16)
Payments to Noncontrolling Interests	0	(131)
Payments of Ordinary Dividends	(1,552)	(1,033)
Dividends paid to DowDuPont Inc.	0	(535)
Settlements and transfers related to separation from DowDuPont Inc.	0	(1,935)
Cash used for financing activities - continuing operations	(1,809)	(2,238)
Cash used for financing activities - discontinued operations	0	(18)
Cash used for financing activities	(1,809)	(2,256)
Effect of exchange rate changes on cash, cash equivalents and restricted cash	4	(54)
Increase in cash, cash equivalents and restricted cash	2,175	75
Cash, cash equivalents and restricted cash at beginning of period	2,380	2,764
Cash, cash equivalents and restricted cash at end of period	4,555	2,839
Less: Restricted cash and cash equivalents, included in "Other current assets"	6	16
Cash and cash equivalents at end of period	4,549	2,823
The Dow Chemical Company [Domain]
Net income	40	1,142
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent	0	445
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent	40	697
Depreciation and amortization	2,148	2,225
Credit for deferred income tax	(198)	(146)
Earnings of nonconsolidated affiliates less than dividends received	515	927
Net periodic pension benefit cost	195	101
Pension contributions	(188)	(206)
Net gain on sales of assets, businesses and investments	(283)	(48)
Restructuring and asset related charges - net	719	368
Other net loss	291	157
Accounts and notes receivable	339	994
Inventories	587	483
Accounts payable	(560)	(926)
Other assets and liabilities, net	999	(860)
Cash provided by operating activities - continuing operations	4,604	3,766
Cash provided by operating activities - discontinued operations	0	371
Cash provided by operating activities	4,604	4,137
Capital expenditures	(955)	(1,384)
Investment in gas field developments	(5)	(71)
Payments to Acquire Equipment on Lease	(4)	(9)
Proceeds from sales of property and businesses, net of cash divested	295	47
Payments to Acquire Businesses, Net of Cash Acquired	(130)	0
Investments in and loans to nonconsolidated affiliates	(280)	(333)
Distributions and loan repayments from nonconsolidated affiliates	7	0
Purchases of investments	(582)	(784)
Proceeds from sales and maturities of investments	1,009	973
Payments for (Proceeds from) Other Investing Activities	29	0
Cash used for investing activities - continuing operations	(616)	(1,561)
Cash used for investing activities - discontinued operations	0	(34)
Cash used for investing activities	(616)	(1,595)
Changes in short-term notes payable	(267)	149
Proceeds from Short-term Debt, Maturing in More than Three Months	163	0
Repayments of Short-term Debt, Maturing in More than Three Months	(163)	0
Changes in notes payable with Dow Inc.	0	400
Proceeds from issuance of long-term debt	4,649	2,146
Payments on long-term debt	(4,347)	(4,271)
Proceeds from issuance of stock	53	39
Transaction financing, debt issuance and other costs	(175)	(61)
Employee taxes paid for share-based payment arrangements	(26)	(54)
Distributions to noncontrolling interests	(19)	(16)
Payments to Noncontrolling Interests	0	(131)
Payments of Ordinary Dividends	(1,685)	0
Dividends paid to DowDuPont Inc.	0	(535)
Settlements and transfers related to separation from DowDuPont Inc.	0	(61)
Cash used for financing activities - continuing operations	(1,817)	(2,395)
Cash used for financing activities - discontinued operations	0	(18)
Cash used for financing activities	(1,817)	(2,413)
Effect of exchange rate changes on cash, cash equivalents and restricted cash	4	(54)
Increase in cash, cash equivalents and restricted cash	2,175	75
Cash, cash equivalents and restricted cash at beginning of period	2,380	2,764
Cash, cash equivalents and restricted cash at end of period	4,555	2,839
Less: Restricted cash and cash equivalents, included in "Other current assets"	6	16
Cash and cash equivalents at end of period	$ 4,549	$ 2,823

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	DowDuPont [Member]Retained Earnings [Member]	Dow Inc. [Member]Retained Earnings [Member]
Total Equity, Beginning at Dec. 31, 2018		$ 0	$ 7,042	$ 35,460	$ (9,885)	$ (134)			$ 0	$ 7,042	$ 35,460	$ (9,885)	$ (134)
Stock Issued										11
Stock Issued During Period, Value, Parent Company Stock - DWDP			28							28
Stock-based compensation and allocation of ESOP shares			202			41				202			41
Adjustments to Additional Paid in Capital, Other										(38)
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)	$ 0
Impact of common control transaction 2	$ (1,935)			(14,861)	(793)		$ (353)	$ (61)			(16,022)	(793)
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	0	7,245	19,849	(9,219)	(95)	$ 587
ESOP shares acquired						(2)							(2)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' Equity, Period Increase (Decrease) | Adjustments for New Accounting Pronouncement				(111)							(111)
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 Issued During Period, Value, Parent Company Stock - DWDP			0							0
Stock-based compensation and allocation of ESOP shares			55			6				55			6
Adjustments to Additional Paid in Capital, Other										(7)
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					0
Impact of common control transaction 2				(50)	0		0				(32)	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	0	7,245	19,849	(9,219)	(95)	587
ESOP shares acquired						(2)							(2)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' Equity, Period Increase (Decrease) | Adjustments for New Accounting Pronouncement				0							0
The Dow Chemical Company’s stockholders’ equity	17,399							17,780
The Dow Chemical Company’s stockholders’ equity	13,541							14,309
Total Equity, Beginning at Dec. 31, 2019	14,094	8	7,325	17,045	(10,246)	(91)		14,862	0	7,333	17,313	(10,246)	(91)
Stock Issued										53
Stock Issued During Period, Value, Parent Company Stock - DWDP			0							0
Stock-based compensation and allocation of ESOP shares			119			34				119			34
Adjustments to Additional Paid in Capital, Other										0
Net income available for The Dow Chemical Company common stockholder				(11)							(11)
SEC Schedule, 12-04, Cash Dividends Paid to Registrant, Subsidiaries and Equity Method Investees				0											$ 0	(1,685)
Impact of common control transaction 2	0			0	0		0	0			0	0
Other			0	10							(11)
Other comprehensive income	305				305			305				305
Total Equity, Ending at Sep. 30, 2020	12,932	8	7,497	15,472	(9,941)	(57)		13,691	0	7,505	15,606	(9,941)	(57)	578
ESOP shares acquired						0							0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' Equity, Period Increase (Decrease) | Adjustments for New Accounting Pronouncement				0							0
Total Equity, Beginning at Jun. 30, 2020		8	7,431	16,017	(10,225)	(69)			0	7,439	16,147	(10,225)	(69)
Stock Issued										23
Stock Issued During Period, Value, Parent Company Stock - DWDP			0							0
Stock-based compensation and allocation of ESOP shares			43			12				43			12
Adjustments to Additional Paid in Capital, Other										0
Net income available for The Dow Chemical Company common stockholder				(25)							(25)
SEC Schedule, 12-04, Cash Dividends Paid to Registrant, Subsidiaries and Equity Method Investees				0							0					$ (513)
Impact of common control transaction 2				0	0		$ 0				0	0
Other			0	2							(3)
Other comprehensive income	284				284			284				284
Total Equity, Ending at Sep. 30, 2020	12,932	$ 8	$ 7,497	15,472	$ (9,941)	(57)		13,691	$ 0	$ 7,505	15,606	$ (9,941)	(57)	$ 578
ESOP shares acquired						$ 0							$ 0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' Equity, Period Increase (Decrease) | Adjustments for New Accounting Pronouncement				$ 0							$ 0
The Dow Chemical Company’s stockholders’ equity	$ 12,354							$ 13,113

CONSOLIDATED FINANCIAL STATEMEN

CONSOLIDATED FINANCIAL STATEMENTS	9 Months Ended
	Sep. 30, 2020
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 the combined Dow Inc. and TDCC Annual Report on Form 10-K for the year ended December 31, 2019. 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 considering that the financial statements and disclosures of each company are 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 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 In the first quarter of 2019, the Company adopted Accounting Standards Update ("ASU") 2016-02, "Leases (Topic 842)", and the associated ASUs (collectively, "Topic 842"). 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. See Note 14 for additional information. Additionally, at January 1, 2019, certain nonconsolidated affiliates of the Company, which were subsequently distributed as part of the separation from DowDuPont, adopted ASU 2014-09, "Revenue from Contracts with Customers (Topic 606)" and the associated ASUs (collectively, "Topic 606"). The net impact to "Retained earnings" was a reduction of $183 million at January 1, 2019. Change in Financial Statement Presentation The Company reclassified "Marketable securities" to "Other current assets" in the consolidated balance sheets and, as a result, the prior period amounts have been reclassified to conform to current year presentation. Changes made to the consolidated balance sheets were as follows: Changes to the Consolidated Balance Sheets Dec 31, 2019 Dow Inc. TDCC In millions As Filed Updated As Filed Updated Marketable securities $ 21 $ — $ 21 $ — Other current assets $ 658 $ 679 $ 571 $ 592

INVENTORIES

INVENTORIES	9 Months Ended
	Sep. 30, 2020
Inventory Disclosure [Abstract]
INVENTORIES	INVENTORIES The following table provides a breakdown of inventories: Inventories Sep 30, 2020 Dec 31, 2019 In millions Finished goods $ 3,052 $ 3,505 Work in process 935 1,122 Raw materials 587 628 Supplies 908 845 Total $ 5,482 $ 6,100 Adjustment of inventories to a LIFO basis 127 114 Total inventories $ 5,609 $ 6,214

COMMITMENTS AND CONTINGENT LIAB

COMMITMENTS AND CONTINGENT LIABILITIES	9 Months Ended
	Sep. 30, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure	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, 2020, the Company had accrued obligations of $1,216 million for probable environmental remediation and restoration costs, including $207 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 the Company 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 the Company's results of operations, financial condition and cash flows. It is the opinion of the Company’s management, however, that the possibility is remote that costs in excess of the range disclosed will have a material impact on the Company’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, 2019, the Company had accrued obligations of $1,155 million for probable environmental remediation and restoration costs, including $207 million for the remediation of Superfund sites. As part of the Company's 2020 Restructuring Program, in the third quarter of 2020 the Company recorded a pretax charge related to environmental remediation matters. This charge resulted from the Company's evaluation of the costs required to manage remediation activities at sites Dow will permanently shut down as part of its 2020 Restructuring Program. In addition, the Company recorded indemnification assets of $50 million related to Dow Silicones' environmental matters. The Company recognized a pretax charge, net of indemnifications, of $56 million, included in "Restructuring and asset related charges - net" and related to Performance Materials & Coatings ($52 million) and Corporate ($4 million). See Note 6 for additional information. In 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 17 to the Consolidated Financial Statements included in the combined Dow Inc. and TDCC Annual Report on Form 10-K for the year ended December 31, 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, Union Carbide requests Ankura to review its claim and resolution activity, including asbestos-related defense and processing costs, to determine the appropriateness of updating the most recent Ankura study. Based on the review completed by Ankura in December 2019 and Union Carbide's internal review process, Union Carbide's total asbestos-related liability through the terminal year of 2049, including asbestos-related defense and processing costs, was $1,165 million at December 31, 2019, and was 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 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 2020 activity, it was determined that no adjustment to the accrual was required at September 30, 2020. Union Carbide’s total asbestos-related liability for pending and future claims and defense and processing costs was $1,117 million at September 30, 2020, and approximately 19 percent of the recorded claim liability related to pending claims and approximately 81 percent related to future claims. Summary The Company'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 the Company'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 17 to the Consolidated Financial Statements included in the combined Dow Inc. and TDCC Annual Report on Form 10-K for the year ended December 31, 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 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 provided 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. Dow Silicones has an obligation to fund the Settlement Facility and is expected to make further contributions after the Settlement Facility's existing funds are exhausted. At September 30, 2020, 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 $62 million. The claim filing deadline passed in June 2019. All claims have been received by the Settlement Facility and are being processed. Based on the claims filed at and before the deadline, Dow Silicones estimates that it will be obligated to contribute an additional $160 million after the Settlement Facility balance is exhausted. 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"). As a result, Dow Silicones decreased its Implant Liability by $98 million, included in "Sundry income (expense) - net" in the consolidated statements of income, and decreased the corresponding Class 16 receivable, resulting in a charge of $13 million, included in “Sundry income (expense) - net” in the consolidated statements of income (both related to Corporate). The estimate was updated again in the second quarter of 2020 with the assistance of the Consultant and the change in estimate primarily reflects decreased administrative costs compared with the previous estimate and an increase in investment income resulting from insurance proceeds. Dow Silicones' Implant Liability was $160 million at September 30, 2020 ($165 million at December 31, 2019), of which $14 million ($20 million at December 31, 2019) was included in “Accrued and other current liabilities” and $146 million ($145 million at December 31, 2019) 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. 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. 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 Corporate. The settlement was paid to the Commercial Creditors in the fourth quarter of 2019. The litigation is now concluded. 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 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 $115 million at September 30, 2020 ($100 million at December 31, 2019), of which zero ($37 million at December 31, 2019) was included in "Other current assets" and $115 million ($63 million at December 31, 2019) was included in "Noncurrent receivables" in the consolidated balance sheets. For additional information, see Note 17 to the Consolidated Financial Statements included in the combined Dow Inc. and TDCC Annual Report on Form 10-K for the year ended December 31, 2019. 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 Chemicals Corporation ("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. On September 15, 2020, the Canadian Federal Court of Appeal dismissed Nova's appeal of the damages judgment, thus affirming the trial court's decision in its entirety. At September 30, 2020, the Company had $341 million ($341 million at December 31, 2019) included in "Other noncurrent obligations" in the consolidated balance sheets related to the disputed portion of the damages judgment. Although Nova could seek leave to appeal this decision to the Canadian Supreme Court, Nova does not have the unilateral right to have the decision reviewed; it is entirely within the court's discretion. The Company is confident of its chances to continue to defend the entire judgment if the Canadian Supreme Court agrees to review it, particularly the trial and appellate courts' determinations on important factual issues, which will be accorded deferential review on appeal. For additional information, see Note 17 to the Consolidated Financial Statements included in the combined Dow Inc. and TDCC Annual Report on Form 10-K for the year ended December 31, 2019. Gain Contingency - Dow v. Nova Chemicals Corporation Ethylene Asset Matter On September 18, 2019, the Court of the Queen’s Bench in Alberta, Canada ("Court"), signed a judgment ordering Nova to pay the Company $1.43 billion Canad ian 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" in the consolidated statements of income (related to Packaging & Specialty Plastics) and $16 million was included in "Selling, general and administrative expenses" in the consolidated statements of income. In October 2019, Nova paid $1.08 billion Canadian dollars (equivalent to approximately $0.8 billion U.S. 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 sought a refund of the entire amount remitted to the CRA. On March 31, 2020, the Company received the full refund from CRA, equivalent to $259 million U.S. dollars. In preparation for the June 2020 appellate hearing on the case, Nova provided the Court an updated schedule of the financial impact of the issues on appeal, which explained that even if Nova prevails on all appeal issues, the Company would still be entitled to retain an amount in excess of the gain recognized in 2019. As a result, the Company recorded an $18 million pretax gain in the second quarter of 2020, of which $12 million was included in "Selling, general and administrative expenses" and $6 million was include d in "Sundry income (expense) - net" in the consolidated statements of income and related to the Packaging & Specialty Plastics segment. On September 16, 2020, the Court of Appeal of Alberta issued its decision, affirming the trial court's liability finding, upholding the majority of Dow's damages and requiring the trial court to recalculate a portion of damages. At September 30, 2020, $875 million ($893 million at December 31, 2019) was included in "Other noncurrent obligations" in the Company's consolidated balance sheets related to the disputed portion of the damages judgment. Although Nova could seek leave to appeal this decision to the Canadian Supreme Court, Nova does not have the unilateral right to have the decision reviewed; it is entirely within the court's discretion. The Company is confident of its chances to continue to defend the judgment if the Canadian Supreme Court agrees to review it. Dow continues to seek an award of additional damages for the period from 2013 through 2018. 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, 2020 Dec 31, 2019 In millions Final Maximum Recorded Liability Final Maximum Recorded Liability Guarantees 2023 $ 3,788 $ 7 2023 $ 3,952 $ 10 Guarantees arise during the ordinary course of business from relationships with customers, committed accounts receivable facilities 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 three years. The Company’s current expectation is that future payment or performance related to the non-performance of others is considered remote.

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	9 Months Ended
	Sep. 30, 2020
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 the combined Dow Inc. and TDCC Annual Report on Form 10-K for the year ended December 31, 2019. Stock Incentive Plan The Company grants stock-based compensation to employees and non-employee directors under the 2019 Stock Incentive Plan. Most of the Company's stock-based compensation awards are granted in the first quarter of each year. In the first quarter of 2020, Dow Inc. granted the following stock-based compensation awards to employees and non-employee directors: • 2.2 million stock options with a weighted-average exercise price of $48.30 per share and a weighted-average fair value of $5.89 per share; • 2.0 million restricted stock units with a weighted-average fair value of $48.00 per share; and • 1.4 million performance stock units with a weighted-average fair value of $48.35 per share.

VARIABLE INTEREST ENTITIES

VARIABLE INTEREST ENTITIES	9 Months Ended
	Sep. 30, 2020
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 the combined Dow Inc. and TDCC Annual Report on Form 10-K for the year ended December 31, 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, 2020 and December 31, 2019: Assets and Liabilities of Consolidated VIEs Sep 30, 2020 Dec 31, 2019 In millions Cash and cash equivalents $ 53 $ 37 Other current assets 42 51 Net property 230 330 Other noncurrent assets 16 18 Total assets 1 $ 341 $ 436 Current liabilities $ 68 $ 141 Long-term debt 19 34 Other noncurrent obligations 19 21 Total liabilities 2 $ 106 $ 196 1. All assets were restricted at September 30, 2020 and December 31, 2019. 2. All liabilities were nonrecourse at September 30, 2020 and December 31, 2019. Amounts presented in the consolidated balance sheets and the table above as restricted assets or nonrecourse obligations relating to consolidated VIEs at September 30, 2020 and December 31, 2019 are adjusted for intercompany eliminations and parental guarantees. The Company held variable interests in a cogeneration facility in Brazil that provided power to the Company's bio-ethanol manufacturing facility. The Company's variable interests were the result of a tolling arrangement where it provided fuel to the entity and purchased a majority of the cogeneration facility's output on terms that ensured a return to the entity's equity holders. On September 29, 2020, the Company divested its bio-ethanol manufacturing facility and is no longer a party to the tolling arrangement with the cogeneration facility. Nonconsolidated VIEs The following table summarizes the carrying amounts of assets included in the consolidated balance sheets at September 30, 2020 and December 31, 2019, 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, 2020 Dec 31, 2019 In millions Description of asset Silicon joint ventures Equity method investments 1 $ 103 $ 100 1. Classified as "Investment in nonconsolidated affiliates" in the consolidated balance sheets.

CONSOLIDATED FINANCIAL STATEM_2

CONSOLIDATED FINANCIAL STATEMENTS Consolidated Financial Statements	9 Months Ended
	Sep. 30, 2020
Statement of Financial Position [Abstract]
Revision of Prior Period, Reclassification, Adjustment	The Company reclassified "Marketable securities" to "Other current assets" in the consolidated balance sheets and, as a result, the prior period amounts have been reclassified to conform to current year presentation. Changes made to the consolidated balance sheets were as follows: Changes to the Consolidated Balance Sheets Dec 31, 2019 Dow Inc. TDCC In millions As Filed Updated As Filed Updated Marketable securities $ 21 $ — $ 21 $ — Other current assets $ 658 $ 679 $ 571 $ 592

INVENTORIES_2

INVENTORIES	9 Months Ended
	Sep. 30, 2020
Inventory Disclosure [Abstract]
Schedule of Inventory, Current [Table Text Block]	The following table provides a breakdown of inventories: Inventories Sep 30, 2020 Dec 31, 2019 In millions Finished goods $ 3,052 $ 3,505 Work in process 935 1,122 Raw materials 587 628 Supplies 908 845 Total $ 5,482 $ 6,100 Adjustment of inventories to a LIFO basis 127 114 Total inventories $ 5,609 $ 6,214

COMMITMENTS AND CONTINGENT LI_2

COMMITMENTS AND CONTINGENT LIABILITIES	9 Months Ended
	Sep. 30, 2020
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, 2020 Dec 31, 2019 In millions Final Maximum Recorded Liability Final Maximum Recorded Liability Guarantees 2023 $ 3,788 $ 7 2023 $ 3,952 $ 10

Tables

Tables	9 Months Ended
	Sep. 30, 2020
Variable Interest Entity, Primary Beneficiary [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, 2020 and December 31, 2019: Assets and Liabilities of Consolidated VIEs Sep 30, 2020 Dec 31, 2019 In millions Cash and cash equivalents $ 53 $ 37 Other current assets 42 51 Net property 230 330 Other noncurrent assets 16 18 Total assets 1 $ 341 $ 436 Current liabilities $ 68 $ 141 Long-term debt 19 34 Other noncurrent obligations 19 21 Total liabilities 2 $ 106 $ 196 1. All assets were restricted at September 30, 2020 and December 31, 2019. 2. All liabilities were nonrecourse at September 30, 2020 and December 31, 2019.
Variable Interest Entity, Not Primary Beneficiary [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, 2020 and December 31, 2019, 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, 2020 Dec 31, 2019 In millions Description of asset Silicon joint ventures Equity method investments 1 $ 103 $ 100 1. Classified as "Investment in nonconsolidated affiliates" in the consolidated balance sheets.

TDCC Consolidated Balance She_2

TDCC Consolidated Balance Sheets Parentheticals - USD ($) $ in Millions	Sep. 30, 2020	Dec. 31, 2019
Cash and cash equivalents (variable interest entities restricted - 2020: $53; 2019: $37)	$ 4,549	$ 2,367
Accounts Receivable, Allowance for Credit Loss, Current	45	45
Investments, Fair Value Disclosure	1,374	1,584
Net property (variable interest entities restricted - 2020: $230; 2019: $330)	20,413	20,996
Finite-Lived Intangible Assets, Accumulated Amortization	4,276	3,886
Long-Term Debt (variable interest entities nonrecourse - 2020: $19; 2019: $34)	$ 16,698	$ 15,975
Common Stock, Shares, Issued	754,555,065	751,228,644
Common Stock, Shares Authorized	5,000,000,000	5,000,000,000
Common Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
The Dow Chemical Company [Domain]
Cash and cash equivalents (variable interest entities restricted - 2020: $53; 2019: $37)	$ 4,549	$ 2,367
Accounts Receivable, Allowance for Credit Loss, Current	45	45
Net property (variable interest entities restricted - 2020: $230; 2019: $330)	20,413	20,996
Finite-Lived Intangible Assets, Accumulated Amortization	4,276	3,886
Long-Term Debt (variable interest entities nonrecourse - 2020: $19; 2019: $34)	$ 16,698	$ 15,975
Common Stock, Shares, Issued	100	100
Common Stock, Shares Authorized	100	100
Common Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Variable Interest Entity, Primary Beneficiary [Member]
Cash and cash equivalents (variable interest entities restricted - 2020: $53; 2019: $37)	$ 53	$ 37
Net property (variable interest entities restricted - 2020: $230; 2019: $330)	230	330
Long-Term Debt (variable interest entities nonrecourse - 2020: $19; 2019: $34)	$ 19	$ 34

Statement of Financial Position

Statement of Financial Position, Classified (ASUs) - Retained Earnings [Member] - USD ($) $ in Millions	Jan. 01, 2019	Mar. 31, 2019
Accounting Standards Update 2016-02 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Stockholders' Equity, Period Increase (Decrease)		$ 72
Accounting Standards Update 2014-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Stockholders' Equity, Period Increase (Decrease)	$ (183)

CONSOLIDATED FINANCIAL STATEM_3

CONSOLIDATED FINANCIAL STATEMENTS RECLASSIFICATION - USD ($) $ in Millions	Sep. 30, 2020	Dec. 31, 2019
Reclassification [Line Items]
Other current assets	$ 559	$ 679
Dow Inc. [Member]
Reclassification [Line Items]
Marketable securities		0
Other current assets		679
The Dow Chemical Company [Domain]
Reclassification [Line Items]
Marketable securities		0
Other current assets	$ 484	592
Previously Reported | Dow Inc. [Member]
Reclassification [Line Items]
Marketable securities		21
Other current assets		658
Previously Reported | The Dow Chemical Company [Domain]
Reclassification [Line Items]
Marketable securities		21
Other current assets		$ 571

INVENTORIES (Schedule of Invent

INVENTORIES (Schedule of Inventories) - USD ($) $ in Millions	Sep. 30, 2020	Dec. 31, 2019
Inventory Disclosure [Abstract]
Finished goods	$ 3,052	$ 3,505
Work in process	935	1,122
Raw materials	587	628
Supplies	908	845
Total	5,482	6,100
Adjustment of inventories to a LIFO basis	127	114
Total inventories	$ 5,609	$ 6,214

COMMITMENTS AND CONTINGENT LI_3

COMMITMENTS AND CONTINGENT LIABILITIES (Environmental Matters) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Dec. 31, 2019
Loss Contingencies [Line Items]
Accrual for environmental loss contingencies	$ 1,216		$ 1,216	$ 1,155
Restructuring and asset related charges - net	617	$ 147	719
Accrual for Environmental Loss Contingencies, Revision in Estimates		399
2020 Restructuring Program [Member]
Loss Contingencies [Line Items]
Restructuring and asset related charges - net	575
Costs Associated with Exit and Disposal Activities [Member] | 2020 Restructuring Program [Member]
Loss Contingencies [Line Items]
Restructuring and asset related charges - net	81
Environmental Remediation [Member] | Costs Associated with Exit and Disposal Activities [Member] | 2020 Restructuring Program [Member]
Loss Contingencies [Line Items]
Restructuring and asset related charges - net	56
Cost of Sales
Loss Contingencies [Line Items]
Accrual for Environmental Loss Contingencies, Revision in Estimates		399
Performance Materials & Coatings [Member]
Loss Contingencies [Line Items]
Accrual for Environmental Loss Contingencies, Revision in Estimates		50
Performance Materials & Coatings [Member] | 2020 Restructuring Program [Member]
Loss Contingencies [Line Items]
Restructuring and asset related charges - net	174
Performance Materials & Coatings [Member] | Costs Associated with Exit and Disposal Activities [Member] | 2020 Restructuring Program [Member]
Loss Contingencies [Line Items]
Restructuring and asset related charges - net	57
Performance Materials & Coatings [Member] | Environmental Remediation [Member] | Costs Associated with Exit and Disposal Activities [Member] | 2020 Restructuring Program [Member]
Loss Contingencies [Line Items]
Restructuring and asset related charges - net	52
Corporate Segment [Member]
Loss Contingencies [Line Items]
Accrual for Environmental Loss Contingencies, Revision in Estimates		336
Corporate Segment [Member] | 2020 Restructuring Program [Member]
Loss Contingencies [Line Items]
Restructuring and asset related charges - net	368
Corporate Segment [Member] | Costs Associated with Exit and Disposal Activities [Member] | 2020 Restructuring Program [Member]
Loss Contingencies [Line Items]
Restructuring and asset related charges - net	24
Corporate Segment [Member] | Environmental Remediation [Member] | Costs Associated with Exit and Disposal Activities [Member] | 2020 Restructuring Program [Member]
Loss Contingencies [Line Items]
Restructuring and asset related charges - net	4
Packaging & Specialty Plastics [Member]
Loss Contingencies [Line Items]
Accrual for Environmental Loss Contingencies, Revision in Estimates		5
Packaging & Specialty Plastics [Member] | 2020 Restructuring Program [Member]
Loss Contingencies [Line Items]
Restructuring and asset related charges - net	11
Packaging & Specialty Plastics [Member] | Costs Associated with Exit and Disposal Activities [Member] | 2020 Restructuring Program [Member]
Loss Contingencies [Line Items]
Restructuring and asset related charges - net	0
Industrial Intermediates & Infrastructure [Member]
Loss Contingencies [Line Items]
Accrual for Environmental Loss Contingencies, Revision in Estimates		8
Industrial Intermediates & Infrastructure [Member] | 2020 Restructuring Program [Member]
Loss Contingencies [Line Items]
Restructuring and asset related charges - net	22
Industrial Intermediates & Infrastructure [Member] | Costs Associated with Exit and Disposal Activities [Member] | 2020 Restructuring Program [Member]
Loss Contingencies [Line Items]
Restructuring and asset related charges - net	0
Dow Silicones Corporation [Member]
Loss Contingencies [Line Items]
Indemnification Asset	115		115	100
Environmental Issue [Member] | Dow Silicones Corporation [Member]
Loss Contingencies [Line Items]
Indemnification Asset	50	$ 48	50
Accrual For Environmental Loss Contingencies Superfund Sites [Member]
Loss Contingencies [Line Items]
Accrual for environmental loss contingencies	$ 207		$ 207	$ 207

COMMITMENTS AND CONTINGENT LI_4

COMMITMENTS AND CONTINGENT LIABILITIES (Asbestos-Related Matters of Union Carbide Corporation) - USD ($) $ in Millions	Sep. 30, 2020	Dec. 31, 2019
Loss Contingencies [Line Items]
Liability for Asbestos and Environmental Claims, Gross	$ 1,117	$ 1,165
Percentage of recorded asbestos liability related to pending claims	19.00%
Percentage of recorded asbestos liability related to future claims	81.00%

COMMITMENTS AND CONTINGENT LI_5

COMMITMENTS AND CONTINGENT LIABILITIES (Guarantees) - USD ($) $ in Millions	Sep. 30, 2020	Dec. 31, 2019
Guarantor Obligations [Line Items]
Long-term Debt	$ 17,045	$ 16,410
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	10,400	10,800
Performance Guarantee [Member]
Guarantor Obligations [Line Items]
Guarantor obligations, maximum future payments	3,788	3,952
Guarantor obligations, recorded liability	7	$ 10
Performance Guarantee [Member] | Sadara Chemical Company [Member]
Guarantor Obligations [Line Items]
Guarantor obligations, maximum future payments	$ 3,800

STOCK-BASED COMPENSATION (Stock

STOCK-BASED COMPENSATION (Stock Incentive Plan) shares in Millions	3 Months Ended
	Mar. 31, 2020$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | shares	2.2
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	$ 48.30
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 5.89
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	2
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 48
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	1.4
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 48.35

Schedule of Consolidated VIEs,

Schedule of Consolidated VIEs, Carrying Amounts of Assets and Liabilities - USD ($) $ in Millions	Sep. 30, 2020	Dec. 31, 2019
Variable Interest Entity [Line Items]
Cash and cash equivalents (variable interest entities restricted - 2020: $53; 2019: $37)	$ 4,549	$ 2,367
Other current assets	559	679
Net property (variable interest entities restricted - 2020: $230; 2019: $330)	20,413	20,996
Deferred charges and other assets	1,162	818
Total Assets	59,945	60,524
Accrued and other current liabilities	3,408	2,762
Long-Term Debt (variable interest entities nonrecourse - 2020: $19; 2019: $34)	16,698	15,975
Other noncurrent obligations	7,497	6,547
Variable Interest Entity, Primary Beneficiary [Member]
Variable Interest Entity [Line Items]
Cash and cash equivalents (variable interest entities restricted - 2020: $53; 2019: $37)	53	37
Other current assets	42	51
Net property (variable interest entities restricted - 2020: $230; 2019: $330)	230	330
Deferred charges and other assets	16	18
Total Assets	341	436
Accrued and other current liabilities	68	141
Long-Term Debt (variable interest entities nonrecourse - 2020: $19; 2019: $34)	19	34
Other noncurrent obligations	19	21
Total Liabilities	$ 106	$ 196

Schedule of Nonconsolidated VIE

Schedule of Nonconsolidated VIEs - USD ($) $ in Millions	Sep. 30, 2020	Dec. 31, 2019
Variable Interest Entity [Line Items]
Investment in nonconsolidated affiliates	$ 1,281	$ 1,404
Silicon Inputs Joint Ventures [Member] | Variable Interest Entity, Not Primary Beneficiary [Member]
Variable Interest Entity [Line Items]
Investment in nonconsolidated affiliates	$ 103	$ 100

RECENT ACCOUNTING GUIDANCE

RECENT ACCOUNTING GUIDANCE	9 Months Ended
	Sep. 30, 2020
Accounting Changes and Error Corrections [Abstract]
RECENT ACCOUNTING GUIDANCE	RECENT ACCOUNTING GUIDANCE Recently Adopted Accounting Guidance In the first quarter of 2020, the Company adopted ASU 2018-13, "Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement," which is part of the Financial Accounting Standards Board's ("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 adoption of this guidance did not have a material impact on the consolidated financial statements. See Note 20 for additional information. In the first quarter of 2020, the Company adopted 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 adoption of this guidance did not have a material impact on the consolidated financial statements. In the first quarter of 2020, the Company adopted ASU 2016-13, "Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments" and the associated ASUs (collectively, “Topic 326”). The amendments replace the incurred loss impairment methodology with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. Accordingly, companies are required to consider forward-looking information to estimate credit losses expected to occur over the estimated life of an asset, including losses that may be incurred in future periods. The adoption of this guidance did not have a material impact on the consolidated financial statements. In the third quarter of 2020, the Company adopted ASU 2020-04, “Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting.” The amendments provide optional expedients and exceptions for applying generally accepted accounting principles to contracts, hedging relationships and other transactions affected by reference rate reform if certain criteria are met. The new standard is effective March 12, 2020 through December 31, 2022, with the adoption date dependent upon the Company’s election. The Company has elected to apply the optional expedients and exceptions provided by the new guidance as modifications are made to relevant contracts, hedging relationships and other transactions during the reference rate reform transition period. As the amendments are intended to ease the potential burden in accounting for, or recognizing the effects of, reference rate reform on financial reporting, the application of this guidance has not and will not have a material impact on the consolidated financial statements. Accounting Guidance Issued But Not Adopted at September 30, 2020 In December 2019, the FASB issued ASU 2019-12, "Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes." The amendments simplify the accounting for income taxes by removing certain exceptions to the general principles of Topic 740, "Income Taxes" and improve consistent application by clarifying and amending existing guidance. The new standard is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020. Early adoption is permitted, with the amendments to be applied on a retrospective, modified retrospective or prospective basis, depending on the specific amendment. The Company will adopt the new guidance in the first quarter of 2021 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, 2020
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. 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. 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 $50 million in the third quarter of 2019 ($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 $32 million in the third quarter of 2019 ($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. 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 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 Nine Months Ended Sep 30, 2019 In millions Net sales $ 2,953 Cost of sales 1,804 Research and development expenses 175 Selling, general and administrative expenses 262 Amortization of intangibles 61 Restructuring and asset related charges - net 78 Equity in earnings of nonconsolidated affiliates 28 Sundry income (expense) - net (18) Interest income 3 Interest expense and amortization of debt discount 7 Income from discontinued operations before income taxes $ 579 Provision for income taxes 134 Income from discontinued operations, net of tax $ 445 Agreements Related to the Separation and Distribution In connection with the separation, Dow Inc. entered into certain agreements with DuPont and/or Corteva Inc. ("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 the Corporate segment. At September 30, 2020, the Company had assets of $58 million ($58 million at December 31, 2019) included in "Other current assets" and $33 million ($52 million at December 31, 2019) included in "Noncurrent receivables," and liabilities of $333 million ($352 million at December 31, 2019) included in "Accrued and other current liabilities" and $100 million ($96 million at December 31, 2019) 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. At September 30, 2020, $264 million ($130 million at December 31, 2019) of this liability was recorded in "Accrued and other current liabilities" and $136 million ($270 million at December 31, 2019) was recorded in "Other noncurrent obligations" in the consolidated balance sheets. 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. Integration and Separation Costs Integration and separation costs, which reflect costs related to business separation activities, were $63 million for Dow Inc. and TDCC in the third quarter of 2020, compared with $164 million in the third quarter of 2019. Integration and separation costs were $174 million for Dow Inc. and TDCC in the first nine months of 2020, compared with $964 million and $940 million for Dow Inc. and TDCC, respectively, in the first nine months of 2019. Integration and separation costs related to business separation activities are expected to be substantially complete by the end of 2020.

REVENUE (Notes)

REVENUE (Notes)	9 Months Ended
	Sep. 30, 2020
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. Dow's revenue related to product sales was 99 percent for the three and nine months ended September 30, 2020 (98 percent for the three and nine months ended September 30, 2019), 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, 2020, Dow had unfulfilled performance obligations of $915 million ($826 million at December 31, 2019) related to the licensing of technology. Dow expects revenue to be recognized for the remaining performance obligations over the next seven 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 21 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 operating 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, 2020 Sep 30, 2019 Sep 30, 2020 Sep 30, 2019 Hydrocarbons & Energy $ 1,021 $ 1,325 $ 3,027 $ 4,078 Packaging and Specialty Plastics 3,544 3,737 10,148 11,327 Packaging & Specialty Plastics $ 4,565 $ 5,062 $ 13,175 $ 15,405 Industrial Solutions $ 931 $ 1,066 $ 2,879 $ 3,263 Polyurethanes & Construction Chemicals 2,124 2,295 5,632 6,914 Other 3 4 9 10 Industrial Intermediates & Infrastructure $ 3,058 $ 3,365 $ 8,520 $ 10,187 Coatings & Performance Monomers $ 844 $ 900 $ 2,438 $ 2,749 Consumer Solutions 1,158 1,350 3,484 4,139 Performance Materials & Coatings $ 2,002 $ 2,250 $ 5,922 $ 6,888 Corporate $ 87 $ 87 $ 219 $ 267 Total $ 9,712 $ 10,764 $ 27,836 $ 32,747 Net Trade Sales by Geographic Region Three Months Ended Nine Months Ended In millions Sep 30, 2020 Sep 30, 2019 Sep 30, 2020 Sep 30, 2019 U.S. & Canada $ 3,391 $ 3,932 $ 9,885 $ 11,937 EMEAI 1 3,272 3,621 9,394 11,228 Asia Pacific 2,073 2,193 5,850 6,464 Latin America 976 1,018 2,707 3,118 Total $ 9,712 $ 10,764 $ 27,836 $ 32,747 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 recognized in revenue when the performance obligations are met. "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. Revenue recognized in the first nine months of 2020 from amounts included in contract liabilities at the beginning of the period was approximately $110 million (approximately $100 million in the first nine months of 2019). In the first nine months of 2020, the amount of contract assets reclassified to receivables as a result of the right to the transaction consideration becoming unconditional was approximately $25 million (approximately $15 million in the first nine months of 2019). The following table summarizes the contract assets and liabilities at September 30, 2020 and December 31, 2019: Contract Assets and Liabilities Sep 30, 2020 Dec 31, 2019 In millions Accounts and notes receivable - Trade $ 4,689 $ 4,844 Contract assets - current 1 $ 17 $ 41 Contract assets - noncurrent 2 $ 43 $ 4 Contract liabilities - current 3 $ 310 $ 193 Contract liabilities - noncurrent 4 $ 2,004 $ 1,607 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. The increase from December 31, 2019 to September 30, 2020 was due to an advance payment from a customer related to a long-term product supply agreement.

Divestitures

Divestitures	9 Months Ended
	Sep. 30, 2020
Discontinued Operations and Disposal Groups [Abstract]
Mergers, Acquisitions and Dispositions Disclosures	DIVESTITURES Divestiture of Rail Infrastructure Operations and Assets On September 30, 2020, TDCC sold its rail infrastructure operations and assets, including existing agreements to provide rail services to unrelated third parties, at six sites in the U.S. & Canada to an affiliate of Watco Companies, L.L.C. for cash proceeds of $303 million, net of costs to sell and other adjustments and subject to customary post-closing adjustments. These assets are located at TDCC’s sites in Plaquemine and St. Charles, Louisiana; Freeport and Seadrift, Texas; and Fort Saskatchewan and Prentiss, Alberta, Canada. Divested operations included property with a net book value of $68 million and goodwill of $2 million ($16 million related to Packaging & Specialty Plastics and $54 million related to Corporate). TDCC retained ownership of the sites and underlying real property where the divested operations are located. TDCC and the buyer entered into mutual long-term service agreements designed to ensure the continuation of rail services for TDCC's existing operations at each site. The rail-service agreements include variable fees that have an initial term of 25 years. TDCC recognized a pretax gain of $233 million on the sale ($48 million related to Packaging & Specialty Plastics and $185 million related to Corporate), included in "Sundry income (expense) - net" in the consolidated statements of income. The Company evaluated the divestiture of the rail infrastructure operations and assets and determined it did not represent a strategic shift that had a major effect on the Company’s operations and financial results and did not qualify as an individually significant component of the Company. As a result, the divestiture is not reported as discontinued operations.

RESTRUCTURING AND ASSET RELATED

RESTRUCTURING AND ASSET RELATED CHARGES - NET (Notes)	9 Months Ended
	Sep. 30, 2020
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 $617 million for the three months ended September 30, 2020 ($147 million for the three months ended September 30, 2019) and $719 million for the nine months ended September 30, 2020 ($368 million for the nine months ended September 30, 2019). These charges were recorded in "Restructuring and asset related charges - net" in the consolidated statements of income. Restructuring Plans 2020 Restructuring Program On September 29, 2020, the Board of Directors ("Board") of Dow Inc. approved restructuring actions to achieve the Company's structural cost improvement initiatives in response to the continued economic impact from the coronavirus disease 2019 ("COVID-19") pandemic. The restructuring program is designed to reduce structural costs and enable the Company to further enhance competitiveness while the COVID-19 economic recovery gains traction. This program includes a global workforce cost reduction of approximately 6 percent and actions to rationalize the Company's manufacturing assets, which include asset write-down and write-off charges, related contract termination fees and environmental remediation costs ("2020 Restructuring Program"). These actions are expected to be substantially complete by the end of 2021. As a result of these actions, in the third quarter of 2020 the Company recorded pretax restructuring charges of $575 million, consisting of severance and related benefit costs of $297 million, asset write-downs and write-offs of $197 million and costs associated with exit and disposal activities of $81 million. The impact of these charges is shown as "Restructuring and asset related charges - net" in the consolidated statements of income. The following table summarizes the activities related to the 2020 Restructuring Program: 2020 Restructuring Program Severance and Related Benefit Costs Asset Write-downs and Write-offs Costs Associated with Exit and Disposal Activities Total In millions Packaging & Specialty Plastics $ — $ 11 $ — $ 11 Industrial Intermediates & Infrastructure — 22 — 22 Performance Materials & Coatings — 117 57 174 Corporate 297 47 24 368 Total restructuring charges $ 297 $ 197 $ 81 $ 575 Charges against the reserve — (197) — (197) Cash payments (1) — — (1) Reserve balance at Sep 30, 2020 $ 296 $ — $ 81 $ 377 At September 30, 2020, $166 million of the reserve balance was included in "Accrued and other current liabilities" and $211 million was included in "Other noncurrent obligations" in the consolidated balance sheets. Severance and Related Benefit Costs Severance benefits are provided to employees primarily under Dow's ongoing benefit arrangements and are accrued against the Corporate segment once management commits to a plan of termination. The 2020 Restructuring Program included a charge for severance and related benefit costs of $297 million for a global workforce cost reduction of approximately 6 percent, with separations occurring primarily through the end of 2021, and impacting Corporate. At September 30, 2020, $1 million in severance payments had been made. Asset Write-downs and Write-offs The restructuring charge related to the write-down and write-off of assets in the third quarter of 2020 totaled $197 million. Details regarding the asset write-downs and write-offs are as follows: • Packaging & Specialty Plastics recorded a charge of $11 million to rationalize its production capacity by shutting down a small-scale production unit. The production unit will be shut down by the end of the third quarter of 2022. • Industrial Intermediates & Infrastructure recorded a charge of $22 million to rationalize its asset footprint by shutting down certain amines and solvents facilities in the United States and Europe as well as select, small-scale downstream polyurethanes manufacturing facilities. The facilities will be shut down by the end of 2021. • Performance Materials & Coatings recorded a charge of $117 million to shut down manufacturing assets, primarily related to small-scale coatings reactors, and will also rationalize its upstream asset footprint in Europe and the U.S. & Canada by adjusting the supply of siloxane and silicon metal to balance to regional needs. The impacted facilities will be shut down by the end of 2021. • Corporate recorded a charge of $47 million related to the write-down of leased, non-manufacturing facilities and the write-down of miscellaneous assets. Costs Associated with Exit and Disposal Activities The 2020 Restructuring Program included a charge of $81 million for costs associated with exit and disposal activities, which included $25 million for contract termination fees related to the asset actions listed above, impacting Performance Materials & Coatings ($5 million) and Corporate ($20 million), as well as $56 million for environmental remediation, impacting Performance Materials & Coatings ($52 million) and Corporate ($4 million). DowDuPont Cost Synergy Program In September and November 2017, DowDuPont approved post-merger restructuring actions under the DowDuPont Cost Synergy Program (the "Synergy Program") wh ich was designed to integrate and optimize the organization following the Merger and in preparation for the business separations. For the nine months ended September 30, 2020, the Company recorded pretax restructuring charges of $90 million for severance and related benefit costs. In the third quarter of 2020, the Company reduced the Synergy Program reserve for se verance and related benefit costs by $4 million. The impact of this adjustment is s hown in "Restructuring and asset related charges - net" in the consolidated statements of income and reflected in Corporate. The Company expects cash expenditures related to the Synergy Program to be substantially complete by the end of 2020. The following table summarizes the activities related to the Synergy Program, which are reflected on a continuing operations ba sis: 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, 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) — (29) Cash payments (71) — (2) (73) 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 Industrial Intermediates & Infrastructure $ — $ 2 $ — $ 2 Performance Materials & Coatings — 5 — 5 Corporate — 26 — 26 Total restructuring charges $ — $ 33 $ — $ 33 Charges against the reserve — (33) — (33) Cash payments (52) — (4) (56) Reserve balance at Dec 31, 2019 $ 54 $ — $ 17 $ 71 Corporate $ 90 $ — $ — $ 90 Total restructuring charges $ 90 $ — $ — $ 90 Cash payments (42) — (1) (43) Reserve balance at Mar 31, 2020 $ 102 $ — $ 16 $ 118 Cash payments (21) — (1) (22) Reserve balance at Jun 30, 2020 $ 81 $ — $ 15 $ 96 Adjustment to the reserve (4) — — (4) Cash payments (44) — — (44) Reserve balance at Sep 30, 2020 $ 33 $ — $ 15 $ 48 At September 30, 2020, $35 million of the reserve balance was included in "Accrued and other current liabilities" ($52 million at December 31, 2019) and $13 million was included in "Other noncurrent obligations" ($19 million at December 31, 2019) in the consolidated balance sheets. The Company recorded pretax restructuring charges of $961 million inception-to-date under the Synergy Program on a continuing operations basis, consisting of severance and related benefit costs of $653 million, asset write-downs and write-offs of $263 million and costs associated with exit and disposal activities of $45 million. 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 pretax impairment charges of $46 million and $58 million for the three and nine months ended September 30, 2020, respectively. Pretax impairment charges for the three months ended September 30, 2020 included a $15 million charge for the write-down of a non-manufacturing asset and the write-off of a capital project (related to Performance Materials & Coatings), a $24 million charge associated with the write-down of certain corporate leased equipment (related to Corporate) and additional pretax impairment charges of $7 million related to capital additions made to a bio-ethanol manufacturing facility in Santa Vitoria, Minas Gerais, Brazil, which was impaired in 2017 ($19 million for the nine months ended September 30, 2020, related to Packaging & Specialty Plastics). On September 29, 2020, the Company divested the bio-ethanol manufacturing facility. Pretax impairment charges for the three and nine months ended September 30, 2019 primarily related to the bio-ethanol manufacturing facility were $16 million and $34 million, respectively (related to Packaging & Specialty Plastics and Performance Materials & Coatings). The impairment charges were included in “Restructuring and asset related charges - net” in the consolidated statements of income. In addition, in the third quarter of 2019 the Company recognized a pretax impairment charge of $75 million related to the then-planned divestiture of its acetone derivatives business, which closed on November 1, 2019. The 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 on asset related charges.

SUPPLEMENTARY INFORMATION

SUPPLEMENTARY INFORMATION	9 Months Ended
	Sep. 30, 2020
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. Dow Inc. Sundry Income (Expense) – Net Three Months Ended Nine Months Ended In millions Sep 30, 2020 Sep 30, 2019 Sep 30, 2020 Sep 30, 2019 Non-operating pension and other postretirement benefit plan net credits 1 $ 26 $ 44 $ 81 $ 161 Foreign exchange gains (losses) (24) 17 (42) 65 Gain on divestiture of rail infrastructure 2 233 — 233 — Loss on early extinguishment of debt 3 (63) — (149) (44) Loss on divestitures 4 (13) — (13) (44) Gains on sales of other assets and investments 2 26 7 33 Indemnification and other transaction related costs 5 — — — (52) Gain related to Nova ethylene asset matter 6 — 170 6 170 Dow Silicones breast implant liability adjustment 6 — 85 5 85 Loss on Dow Silicones commercial creditor matters 6 — (50) — (50) Other - net 21 9 26 45 Total sundry income (expense) – net $ 182 $ 301 $ 154 $ 369 1. See Note 17 for additional information. 2. See Note 5 for additional information. 3. See Note 12 for additional information. 4. The three and nine months ended September 30, 2020 includes a loss on the divestiture of a bio-ethanol manufacturing facility in Brazil, related to Packaging and Specialty Plastics. The nine months ended September 30, 2019 includes post-closing adjustments on previous divestitures, related to Corporate. 5. See Note 3 for additional information. 6. See Note 13 for additional information. TDCC Sundry Income (Expense) – Net Three Months Ended Nine Months Ended In millions Sep 30, 2020 Sep 30, 2019 Sep 30, 2020 Sep 30, 2019 Non-operating pension and other postretirement benefit plan net credits 1 $ 26 $ 44 $ 81 $ 161 Foreign exchange gains (losses) (22) 3 (45) 51 Gain on divestiture of rail infrastructure 2 233 — 233 — Loss on early extinguishment of debt 3 (63) — (149) (44) Gain (loss) on divestitures 4 (13) (5) (13) 9 Gains on sales of other assets and investments 2 26 7 33 Gain related to Nova ethylene asset matter 5 — 170 6 170 Dow Silicones breast implant liability adjustment 5 — 85 5 85 Loss on Dow Silicones commercial creditor matters 5 — (50) — (50) Other - net 18 11 25 47 Total sundry income (expense) – net $ 181 $ 284 $ 150 $ 462 1. See Note 17 for additional information. 2. See Note 5 for additional information. 3. See Note 12 for additional information. 4. The three and nine months ended September 30, 2020 includes a loss on the divestiture of a bio-ethanol manufacturing facility in Brazil, related to Packaging and Specialty Plastics. The three and nine months ended September 30, 2019 includes post-closing adjustments on previous divestitures, related to Corporate. 5. See Note 13 for additional information. Accrued and Other Current Liabilities “Accrued and other current liabilities” were $3,408 million and $2,784 million at September 30, 2020 and $2,762 million and $2,233 million at December 31, 2019, for Dow Inc. and TDCC, respectively. Accrued payroll, which is a component of "Accrued and other current liabilities" and includes liabilities related to payroll, incentive compensation and severance, was $677 million at September 30, 2020 and $284 million at December 31, 2019. No other components of "Accrued and other current liabilities" were more than 5 percent of total current liabilities. Other Investments The Company has investments in company-owned life insurance policies, which are recorded at their cash surrender value as of each balance sheet date, as provided below: Investments in Company-Owned Life Insurance Sep 30, 2020 Dec 31, 2019 In millions Gross cash value $ 817 $ 820 Less: Existing drawdowns 1 296 85 Investments in company-owned life insurance 2 $ 521 $ 735 1. Classified as "Proceeds from sales and maturities of investments" in the consolidated statements of cash flows. 2. Classified as "Other investments" in the consolidated balance sheets.

EARNINGS PER SHARE (Notes)

EARNINGS PER SHARE (Notes)	9 Months Ended
	Sep. 30, 2020
Earnings Per Share [Abstract]
Earnings Per Share [Text Block]	EARNINGS PER SHARE CALCULATIONS The following tables provide earnings per share calculations for Dow Inc. for the three and nine months ended September 30, 2020 and 2019. Earnings per share of TDCC is not presented as this information is not required in financial statements of wholly owned subsidiaries. Net Income (Loss) for Earnings Per Share Calculations Three Months Ended Nine Months Ended In millions Sep 30, 2020 Sep 30, 2019 Sep 30, 2020 Sep 30, 2019 Income (loss) from continuing operations, net of tax $ (1) $ 347 $ 40 $ 593 Net income attributable to noncontrolling interests - continuing operations 24 14 51 61 Net income attributable to participating securities - continuing operations 1 3 2 7 4 Income (loss) from continuing operations attributable to common stockholders $ (28) $ 331 $ (18) $ 528 Income from discontinued operations, net of tax $ — $ — $ — $ 445 Net income attributable to noncontrolling interests - discontinued operations — — — 13 Income from discontinued operations attributable to common stockholders $ — $ — $ — $ 432 Net income (loss) attributable to common stockholders $ (28) $ 331 $ (18) $ 960 Earnings (Loss) Per Share Calculations - Basic Three Months Ended Nine Months Ended Dollars per share Sep 30, 2020 Sep 30, 2019 Sep 30, 2020 Sep 30, 2019 Income (loss) from continuing operations attributable to common stockholders $ (0.04) $ 0.45 $ (0.02) $ 0.71 Income from discontinued operations attributable to common stockholders — — — 0.58 Net income (loss) attributable to common stockholders $ (0.04) $ 0.45 $ (0.02) $ 1.29 Earnings (Loss) Per Share Calculations - Diluted Three Months Ended Nine Months Ended Dollars per share Sep 30, 2020 Sep 30, 2019 Sep 30, 2020 Sep 30, 2019 Income (loss) from continuing operations attributable to common stockholders $ (0.04) $ 0.45 $ (0.02) $ 0.71 Income from discontinued operations attributable to common stockholders — — — 0.58 Net income (loss) attributable to common stockholders $ (0.04) $ 0.45 $ (0.02) $ 1.29 Share Count Information Three Months Ended Nine Months Ended Shares in millions Sep 30, 2020 Sep 30, 2019 Sep 30, 2020 Sep 30, 2019 Weighted-average common shares outstanding - basic 740.5 739.8 740.0 743.3 Plus dilutive effect of equity compensation plans 2 — 3.2 — 2.8 Weighted-average common shares outstanding - diluted 2 740.5 743.0 740.0 746.1 Stock options and restricted stock units excluded from EPS calculations 3 26.9 12.9 27.1 6.4 1. Restricted stock units are considered participating securities due to the Company's practice of paying dividend equivalents on unvested shares. 2. The three and nine months ended September 30, 2020 reflect a loss from continuing operations, and as such, the basic share count was used for purposes of calculating earnings per share on a diluted basis. 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.

NONCONSOLIDATED AFFILIATES

NONCONSOLIDATED AFFILIATES	9 Months Ended
	Sep. 30, 2020
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, 2020 Dec 31, 2019 In millions Investment in nonconsolidated affiliates $ 1,281 $ 1,404 Other noncurrent obligations (305) (80) Net investment in nonconsolidated affiliates $ 976 $ 1,324 In March 2020, The Kuwait Styrene Company K.S.C.C. paid a dividend of $42 million, reflected in "Earnings of nonconsolidated affiliates less than dividends received" in the consolidated statements of cash flows. In June and September 2020, EQUATE Petrochemical Company K.S.C.C. (“EQUATE”) and The Kuwait Olefins Company K.S.C.C. ("TKOC") paid dividends of $157 million and $115 million, respectively. At September 30, 2020, the Company had a negative investment balance in EQUATE of $202 million (negative $80 million at Dec ember 31, 2019), classified as "Other noncurrent obligations" in the consolidated balance sheets. At September 30, 2020, the Company had a negative investment balance in Sadara Chemical Company (“Sadara”) of $103 million (zero at December 31, 2019) classified as “Other noncurrent obligations” in the Company’s consolidated balance sheets, primarily related to the Company’s share of Sadara’s accumulated other comprehensive loss from the first nine months of 2020. The Company’s investment in Sadara was other-than-temporarily impaired in the fourth quarter of 2019 and Dow will continue to recognize its share of equity losses reported by Sadara due to funding commitments. For additional information, see Note 13 to the Consolidated Financial Statements included in the combined Dow Inc. and TDCC Annual Report on Form 10-K for the year ended December 31, 2019.

GOODWILL AND OTHER INTANGIBLE A

GOODWILL AND OTHER INTANGIBLE ASSETS	9 Months Ended
	Sep. 30, 2020
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, 2019 $ 5,109 $ 1,100 $ 2,587 $ 8,796 Sale of rail infrastructure (2) — — (2) Foreign currency impact 5 2 53 60 Net goodwill at Sep 30, 2020 $ 5,112 $ 1,102 $ 2,640 $ 8,854 The following table provides information regarding the Company’s other intangible assets: Other Intangible Assets Sep 30, 2020 Dec 31, 2019 In millions Gross Carrying Amount Accumulated Amortization Net Gross Carrying Amount Accumulated Amortization Net Intangible assets with finite lives: Developed technology $ 2,637 $ (1,624) $ 1,013 $ 2,634 $ (1,467) $ 1,167 Software 1,482 (966) 516 1,449 (893) 556 Trademarks/tradenames 352 (343) 9 352 (342) 10 Customer-related 3,247 (1,343) 1,904 3,207 (1,184) 2,023 Total other intangible assets, finite lives $ 7,718 $ (4,276) $ 3,442 $ 7,642 $ (3,886) $ 3,756 In-process research and development — — — 3 — 3 Total other intangible assets $ 7,718 $ (4,276) $ 3,442 $ 7,645 $ (3,886) $ 3,759 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, 2020 Sep 30, 2019 Sep 30, 2020 Sep 30, 2019 Other intangible assets, excluding software $ 100 $ 100 $ 300 $ 320 Software, included in “Cost of sales” $ 24 $ 23 $ 72 $ 70 Total estimated amortization expense from continuing operations for 2020 and the five succeeding fiscal years, including amounts expected to be capitalized, is as follows: Estimated Amortization Expense from Continuing Operations In millions 2020 $ 495 2021 $ 471 2022 $ 408 2023 $ 376 2024 $ 358 2025 $ 268

NOTES PAYABLE, LONG-TERM DEBT A

NOTES PAYABLE, LONG-TERM DEBT AND AVAILABLE CREDIT FACILITIES	9 Months Ended
	Sep. 30, 2020
Debt Disclosure [Abstract]
Debt Disclosure	NOTES PAYABLE, LONG-TERM DEBT AND AVAILABLE CREDIT FACILITIES Notes Payable Sep 30, 2020 Dec 31, 2019 In millions Commercial paper $ — $ 151 Notes payable to banks and other lenders 329 435 Total notes payable $ 329 $ 586 Period-end average interest rates 3.07% 6.30% Long-Term Debt 2020 Average Rate Sep 30, 2020 2019 Average Rate Dec 31, 2019 In millions Promissory notes and debentures: Final maturity 2020 —% $ — 8.44% $ 76 Final maturity 2021 8.95% 173 8.95% 174 Final maturity 2022 8.64% 121 3.50% 1,372 Final maturity 2023 7.63% 250 7.64% 325 Final maturity 2024 1 3.43% 1,017 3.37% 1,397 Final maturity 2025 5.13% 625 5.26% 662 Final maturity 2026 and thereafter 1 5.22% 10,887 5.73% 8,820 Other facilities: U.S. dollar loans —% — 2.55% 2,000 Foreign currency notes and loans, various rates and maturities 2.09% 3,231 3.26% 592 InterNotes®, varying maturities through 2050 3.52% 620 3.44% 928 Finance lease obligations 2 496 395 Unamortized debt discount and issuance costs (375) (331) Long-term debt due within one year 3 (347) (435) Long-term debt $ 16,698 $ 15,975 1. Cost includes net fair value hedge adjustment gains of $67 million at September 30, 2020 ($1 million at December 31, 2019). See Note 19 for additional information. 2. See Note 14 for additional information. 3. Presented net of current portion of unamortized debt issuance costs. Maturities of Long-Term Debt for Next Five Years at Sep 30, 2020 In millions 2020 $ 101 2021 $ 500 2022 $ 270 2023 $ 415 2024 $ 1,075 2025 $ 788 2020 Activity In February 2020, the Company issued €2.25 billion aggregate principal amount of notes (“Euro Notes”). The Euro Notes included €1.0 billion aggregate principal amount of 0.50 percent notes due 2027, €750 million aggregate principal amount of 1.125 percent notes due 2032 and €500 million aggregate principal amount of 1.875 percent notes due 2040. The Euro Notes have a weighted average coupon rate of approximately 1.0 percent. With the net proceeds from the issuance of the Euro Notes, Dow Silicones voluntarily repaid $750 million of principal under a certain third party credit agreement, ("Term Loan Facility”). In addition, the Company redeemed $1.25 billion of 3.0 percent notes issued by the Company with maturity in 2022. As a result, the Company recognized a pretax loss of $85 million on the early extinguishment of debt, included in “Sundry income (expense) – net” in the consolidated statements of income and related to Corporate. In the first quarter of 2020, the Company withdrew $800 million under various uncommitted bilateral credit arrangements, which were subsequently repaid in the second quarter of 2020. In July 2020, the Company's accounts receivable securitization facility in Europe was amended and the terms of the agreement changed from a secured borrowing arrangement to an accounts receivable facility. Under the terms of the new agreement, the Company may sell certain eligible trade accounts receivable, up to €400 million, at any point in time. The Company continues to service the receivables from the customer, but retains no interest in the receivables, and remits payment to the financial institutions. The Company also provides a guarantee to the financial institutions for the creditworthiness and collection of the receivables in satisfaction of the facility. There were no receivables sold in the third quarter of 2020. See Note 13 for additional information related to guarantees. In August 2020, the Company issued $2.0 billion aggregate principal amount of notes. The notes included $850 million aggregate principal amount of 2.1 percent notes due 2030 and $1.15 billion aggregate principal amount of 3.6 percent notes due 2050 (together, the "Notes" ). With the net proceeds from the issuance of the Notes, Dow Silicones voluntarily repaid the remaining $1.25 billion outstanding principal balance under the Term Loan Facility. In September 2020, the Company also used $556 million of aggregate proceeds from the Notes to fund cash tender offers for certain of its debt securities and certain debt securities of Union Carbide. In total, $493 million aggregate principal amount was tendered and retired. These actions resulted in a pretax loss of $62 million on the early extinguishment of debt included in "Sundry income (expense) – net" in the consolidated statements of income and related to Corporate. In the first nine months of 2020, the Company also issued an aggregate principal amount of $167 million of InterNotes®, and redeemed an aggregate principal amount of $166 million at maturity. In addition, the Company voluntarily repaid an aggregate principal amount of $307 million of InterNotes® with various maturities. As a result, the Company recognized a pretax loss on the early extinguishment of debt for the three months ended September 30, 2020 of $1 million ($2 million for the nine months ended September 30, 2020), included in “Sundry income (expense) – net” in the consolidated statements of income and related to Corporate. Additionally, in the first nine months of 2020, the Company repaid $76 million of long-term debt at maturity and approximately $17 million of long-term debt was repaid by consolidated variable interest entities. 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 the fourth quarter of 2019, TDCC launched exchange offers for the outstanding, unregistered senior notes for identical, registered notes under the Securities Act of 1933 (the "Exchange Offers"). The Exchange Offers fulfilled the Company's obligations contained in the registration rights agreements entered into in connection with the issuance of the aforementioned notes. 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 Corporate. The Company also issued an aggregate principal amount of $136 million of 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 the 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 Corporate. Available Credit Facilities The following table summarizes the Company's credit facilities: Committed and Available Credit Facilities at Sep 30, 2020 In millions Committed Credit Credit Available Maturity Date Interest Five Year Competitive Advance and Revolving Credit Facility $ 5,000 $ 5,000 October 2024 Floating rate Bilateral Revolving Credit Facility 1 300 300 December 2021 Floating rate Bilateral Revolving Credit Facility 300 300 December 2021 Floating rate Bilateral Revolving Credit Facility 150 150 March 2022 Floating rate Bilateral Revolving Credit Facility 100 100 June 2022 Floating rate Bilateral Revolving Credit Facility 200 200 September 2022 Floating rate Bilateral Revolving Credit Facility 200 200 September 2023 Floating rate Bilateral Revolving Credit Facility 250 250 September 2023 Floating rate Bilateral Revolving Credit Facility 300 300 September 2023 Floating rate Bilateral Revolving Credit Facility 100 100 October 2024 Floating rate Bilateral Revolving Credit Facility 100 100 October 2024 Floating rate Bilateral Revolving Credit Facility 200 200 November 2024 Floating rate Bilateral Revolving Credit Facility 100 100 March 2025 Floating rate Bilateral Revolving Credit Facility 250 250 March 2025 Floating rate Bilateral Revolving Credit Facility 275 275 March 2025 Floating rate Total committed and available credit facilities $ 7,825 $ 7,825 1. Assumes the option to extend to December 2021 will be exercised. Debt Covenants and Default Provisions

LEASES (Notes)

LEASES (Notes)	9 Months Ended
	Sep. 30, 2020
Leases [Abstract]
Leases of Lessee Disclosure	LEASES For additional information on the Company's leases, see Note 18 to the Consolidated Financial Statements included in the combined Dow Inc. and TDCC Annual Report on Form 10-K for the year ended December 31, 2019. The components of lease cost for operating and finance leases for the three and nine months ended September 30, 2020 and 2019 were as follows: Lease Cost Three Months Ended Nine Months Ended In millions Sep 30, 2020 Sep 30, 2019 Sep 30, 2020 Sep 30, 2019 Operating lease cost $ 122 $ 134 $ 362 $ 398 Finance lease cost Amortization of right-of-use assets - finance $ 16 $ 14 $ 42 $ 31 Interest on lease liabilities - finance 7 6 19 19 Total finance lease cost $ 23 $ 20 $ 61 $ 50 Short-term lease cost 54 51 161 151 Variable lease cost 45 89 157 196 Sublease income (2) — (4) (2) Total lease cost $ 242 $ 294 $ 737 $ 793 The following table provides supplemental cash flow information related to leases: Other Lease Information Nine Months Ended In millions Sep 30, 2020 Sep 30, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows for operating leases $ 357 $ 398 Operating cash flows for finance leases $ 19 $ 19 Financing cash flows for finance leases $ 34 $ 16 The following table summarizes the lease-related assets and liabilities recorded in the consolidated balance sheets at September 30, 2020 and December 31, 2019: Lease Position Balance Sheet Classification Sep 30, 2020 Dec 31, 2019 In millions Right-of-use assets obtained in exchange for lease obligations: Operating leases 1 $ 68 $ 2,476 Finance leases $ 142 $ 89 Assets Operating lease assets Operating lease right-of-use assets $ 1,809 $ 2,072 Finance lease assets Property 620 486 Finance lease amortization Accumulated depreciation (198) (167) Total lease assets $ 2,231 $ 2,391 Liabilities Current Operating Operating lease liabilities - current $ 405 $ 421 Finance Long-term debt due within one year 49 32 Noncurrent Operating Operating lease liabilities - noncurrent 1,488 1,739 Finance Long-Term Debt 447 363 Total lease liabilities $ 2,389 $ 2,555 1. Includes $2.3 billion for the period ended December 31, 2019 related to the adoption of Topic 842. The weighted-average remaining lease term and discount rate for leases recorded in the consolidated balance sheets at September 30, 2020 and December 31, 2019 are provided below: Lease Term and Discount Rate Sep 30, 2020 Dec 31, 2019 Weighted-average remaining lease term Operating leases 7.6 years 8.0 years Finance leases 11.7 years 12.3 years Weighted-average discount rate Operating leases 3.96 % 4.09 % Finance leases 5.56 % 6.28 % The following table provides the maturities of lease liabilities at September 30, 2020: Maturities of Lease Liabilities Sep 30, 2020 Operating Leases Finance Leases In millions 2020 $ 127 $ 25 2021 443 72 2022 359 68 2023 288 93 2024 222 40 2025 and thereafter 806 389 Total future undiscounted lease payments $ 2,245 $ 687 Less: Imputed interest 352 191 Total present value of lease liabilities $ 1,893 $ 496 At September 30, 2020, Dow had additional leases of approximately $56 million, primarily for buildings, a rail yard and equipment, which had not yet commenced. These leases are expected to commence in 2020 and 2021, with lease terms of up to 20 years. 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, 2020 and December 31, 2019. There was $24 million of recorded liability related to these residual value guarantees at September 30, 2020 (zero at December 31, 2019), as payment of such residual value guarantees was determined to be probable. The lease agreements do not contain any material restrictive covenants. Lease Guarantees Sep 30, 2020 Dec 31, 2019 In millions Final Expiration Maximum Future Payments Recorded Liability Final Expiration Maximum Future Payments Recorded Liability Residual value guarantees 2028 $ 807 $ 24 2028 $ 792 $ —

Equity

Equity	9 Months Ended
	Sep. 30, 2020
Equity [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	ACCUMULATED OTHER COMPREHENSIVE LOSS The changes in each component of accumulated other comprehensive loss ("AOCL") for the three and nine months ended September 30, 2020 and 2019 were as follows: Accumulated Other Comprehensive Loss Three Months Ended Nine Months Ended In millions Sep 30, 2020 Sep 30, 2019 Sep 30, 2020 Sep 30, 2019 Unrealized Gains (Losses) on Investments Beginning balance $ 40 $ 49 $ 64 $ (51) Unrealized gains (losses) on investments 35 20 39 158 Less: Tax (expense) benefit (8) (4) (10) (33) Net unrealized gains (losses) on investments 27 16 29 125 (Gains) losses reclassified from AOCL to net income 1 (25) (6) (59) (18) Less: Tax expense (benefit) 2 6 1 14 4 Net (gains) losses reclassified from AOCL to net income (19) (5) (45) (14) Other comprehensive income (loss), net of tax 8 11 (16) 111 Ending balance $ 48 $ 60 $ 48 $ 60 Cumulative Translation Adjustment Beginning balance $ (1,235) $ (1,067) $ (1,135) $ (1,813) Gains (losses) on foreign currency translation 116 (164) 18 (100) Less: Tax (expense) benefit 4 (26) 18 (12) Net gains (losses) on foreign currency translation 120 (190) 36 (112) (Gains) losses reclassified from AOCL to net income 3 (29) (26) (45) (68) Other comprehensive income (loss), net of tax 91 (216) (9) (180) Impact of common control transaction 4 — — — 710 Ending balance $ (1,144) $ (1,283) $ (1,144) $ (1,283) Pension and Other Postretirement Benefits Beginning balance $ (8,498) $ (7,635) $ (8,781) $ (7,965) Gains (losses) arising during the period 2 — 2 34 Less: Tax (expense) benefit — — — (10) Net gains (losses) arising during the period 2 — 2 24 Amortization and recognition of net loss and prior service credits 5 188 139 557 413 Less: Tax expense (benefit) 2 (43) (31) (129) (82) Net loss and prior service credits reclassified from AOCL to net income 145 108 428 331 Other comprehensive income (loss), net of tax 147 108 430 355 Impact of common control transaction 4 — — — 83 Ending balance $ (8,351) $ (7,527) $ (8,351) $ (7,527) Derivative Instruments Beginning balance $ (532) $ (335) $ (394) $ (56) Gains (losses) on derivative instruments 45 (187) (114) (545) Less: Tax (expense) benefit (10) 37 (2) 110 Net gains (losses) on derivative instruments 35 (150) (116) (435) (Gains) losses reclassified from AOCL to net income 6 5 20 24 30 Less: Tax expense (benefit) 2 (2) (4) (8) (8) Net (gains) losses reclassified from AOCL to net income 3 16 16 22 Other comprehensive income (loss), net of tax 38 (134) (100) (413) Ending balance $ (494) $ (469) $ (494) $ (469) Total AOCL ending balance $ (9,941) $ (9,219) $ (9,941) $ (9,219) 1. Reclassified to "Net sales" and "Sundry income (expense) - net." 2. Reclassified to "Provision for income taxes on continuing operations." 3. Reclassified to "Sundry income (expense) - net." 4. Reclassified to "Retained earnings" as a result of the separation from DowDuPont on April 1, 2019. See Note 3 for additional information. 5. 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. 6. 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, 2020
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, 2020 and 2019: Noncontrolling Interests Three Months Ended Nine Months Ended In millions Sep 30, 2020 Sep 30, 2019 Sep 30, 2020 Sep 30, 2019 Balance at beginning of period $ 560 $ 589 $ 553 $ 1,138 Net income attributable to noncontrolling interests - continuing operations 24 14 51 61 Net income attributable to noncontrolling interests - discontinued operations — — — 13 Distributions to noncontrolling interests 1 — (9) (12) (23) Impact of common control transaction 2 — — — (353) Purchase of noncontrolling interest 3 — — — (254) Deconsolidation of noncontrolling interests 4 (7) — (7) — Cumulative translation adjustments 2 (5) (6) 8 Other (1) (2) (1) (3) Balance at end of period $ 578 $ 587 $ 578 $ 587 1. Distributions to noncontrolling interests are net of $7 million for the nine months ended September 30, 2020 in dividends paid to a joint venture, which were reclassified to "Equity in earnings (losses) 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. 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. As a result of this arrangement, the carrying value of the noncontrolling interest was removed, “Additional paid-in capital” was adjusted by $38 million, and dividends of $131 million were paid to the noncontrolling interest holder in the second and third quarters of 2019.

PENSION PLANS AND OTHER POSTRET

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS	9 Months Ended
	Sep. 30, 2020
Retirement Benefits [Abstract]
PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS	PENSION AND OTHER POSTRETIREMENT BENEFIT PLANS A summary of the Company's pension and other postretirement benefit plans can be found in Note 21 to the Consolidated Financial Statements included in the combined Dow Inc. and TDCC Annual Report on Form 10-K for the year ended December 31, 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, 2020 Sep 30, 2019 Sep 30, 2020 Sep 30, 2019 Defined Benefit Pension Plans Service cost $ 100 $ 95 $ 298 $ 302 Interest cost 191 227 574 695 Expected return on plan assets (415) (420) (1,241) (1,258) Amortization of prior service credit (4) (5) (14) (16) Amortization of net loss 194 147 578 426 Curtailment/special termination benefits 1 — — — (27) Net periodic benefit cost $ 66 $ 44 $ 195 $ 122 Less: Discontinued operations — — — 21 Net periodic benefit cost - continuing operations $ 66 $ 44 $ 195 $ 101 Other Postretirement Benefit Plans Service cost $ 2 $ 2 $ 6 $ 6 Interest cost 10 12 29 38 Amortization of net gain (2) (5) (7) (16) Curtailment/special termination benefits 1 — — — (3) Net periodic benefit cost $ 10 $ 9 $ 28 $ 25 1. 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 $250 million to its pension plans in 2020, of which $188 million has been contributed through September 30, 2020.

Financial Instruments

Financial Instruments	9 Months Ended
	Sep. 30, 2020
Investments, Debt and Equity Securities [Abstract]
Financial Instruments	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 the combined Dow Inc. and TDCC Annual Report on Form 10-K for the year ended December 31, 2019. The following table summarizes the fair value of financial instruments at September 30, 2020 and December 31, 2019: Fair Value of Financial Instruments Sep 30, 2020 Dec 31, 2019 In millions Cost Gain Loss Fair Value Cost Gain Loss Fair Value Cash equivalents: Held-to-maturity securities 1 $ 696 $ — $ — $ 696 $ 220 $ — $ — $ 220 Money market funds 691 — — 691 408 — — 408 Total cash equivalents $ 1,387 $ — $ — $ 1,387 $ 628 $ — $ — $ 628 Marketable securities 2 $ 29 $ 1 $ — $ 30 $ 21 $ — $ — $ 21 Other investments: Debt securities: Government debt 3 $ 476 $ 30 $ (15) $ 491 $ 533 $ 33 $ (11) $ 555 Corporate bonds 822 81 (28) 875 944 80 (10) 1,014 Total debt securities $ 1,298 $ 111 $ (43) $ 1,366 $ 1,477 $ 113 $ (21) $ 1,569 Equity securities 4 8 1 (1) 8 10 6 (1) 15 Total other investments $ 1,306 $ 112 $ (44) $ 1,374 $ 1,487 $ 119 $ (22) $ 1,584 Total cash equivalents, marketable securities and other investments $ 2,722 $ 113 $ (44) $ 2,791 $ 2,136 $ 119 $ (22) $ 2,233 Long-term debt including debt due within one year 5 $ (17,045) $ 196 $ (2,792) $ (19,641) $ (16,410) $ 7 $ (2,258) $ (18,661) Derivatives relating to: Interest rates 6 $ — $ 154 $ (286) $ (132) $ — $ 8 $ (283) $ (275) Foreign currency — 23 (72) (49) — 101 (21) 80 Commodities 6 — 110 (146) (36) — 59 (115) (56) Total derivatives $ — $ 287 $ (504) $ (217) $ — $ 168 $ (419) $ (251) 1. The Company's held-to-maturity securities primarily included treasury bills and time deposits. 2. The Company’s investments in marketable securities are included in “Other current assets” in the consolidated balance sheets. 3. U.S. Treasury obligations, U.S. agency obligations, U.S. agency mortgage-backed securities and other municipalities’ obligations. 4. Equity securities with a readily determinable fair value. 5. Cost includes fair value hedge adjustment gains of $67 million at September 30, 2020 and $1 million at December 31, 2019 on $2,714 million of debt at September 30, 2020 and $3,490 million of debt at December 31, 2019. 6. Presented net of cash collateral where master netting arrangements allow. Cost approximates fair value for all other financial instruments. 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, 2020 and 2019: Investing Results Nine Months Ended In millions Sep 30, 2020 Sep 30, 2019 Proceeds from sales of available-for-sale securities $ 742 $ 904 Gross realized gains $ 84 $ 32 Gross realized losses $ (25) $ (14) The following table summarizes the contractual maturities of the Company's investments in debt securities: Contractual Maturities of Debt Securities at Sep 30, 2020 1 Cost Fair Value In millions Within one year $ 27 $ 24 One to five years 378 393 Six to ten years 482 501 After ten years 411 448 Total $ 1,298 $ 1,366 1. Includes marketable securities with maturities of less than one year. The following table provides the fair value and gross unrealized losses of the Company’s investments in debt securities that were deemed to be temporarily impaired at September 30, 2020 and December 31, 2019, aggregated by investment category: Temporarily Impaired Debt Securities Less than 12 months 12 months or more Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses In millions Sep 30, 2020 Government debt 1 $ 66 $ (6) $ 7 $ (9) $ 73 $ (15) Corporate bonds 158 (15) 23 (13) 181 (28) Total temporarily impaired debt securities $ 224 $ (21) $ 30 $ (22) $ 254 $ (43) Dec 31, 2019 Government debt 1 $ 55 $ (3) $ 23 $ (8) $ 78 $ (11) Corporate bonds 79 (3) 52 (7) 131 (10) Total temporarily impaired debt securities $ 134 $ (6) $ 75 $ (15) $ 209 $ (21) 1. U.S. Treasury obligations, U.S. agency obligations, U.S. agency mortgage-backed securities and other municipalities' obligations. Equity Securities There were no material 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, 2020. The net unrealized loss recognized in earnings on equity securities totaled $1 million for the three months ended September 30, 2020 ($1 million net unrealized gain for the three months ended September 30, 2019) and a net unrealized loss of $1 million for the nine months ended September 30, 2020 ($7 million net unrealized gain for the nine months ended September 30, 2019). Investments in Equity Securities Sep 30, 2020 Dec 31, 2019 In millions Readily determinable fair value $ 8 $ 15 Not readily determinable fair value $ 184 $ 189 Derivative Instruments The notional amounts of the Company's derivative instruments presented on a net basis at September 30, 2020 and December 31, 2019 were as follows: Notional Amounts - Net Sep 30, 2020 Dec 31, 2019 In millions Derivatives designated as hedging instruments: Interest rate contracts $ 916 $ 922 Foreign currency contracts $ 3,455 $ 6,253 Derivatives not designated as hedging instruments: Interest rate contracts $ 105 $ 145 Foreign currency contracts $ 8,913 $ 5,567 The notional amounts of the Company's commodity derivatives presented on a net basis at September 30, 2020 and December 31, 2019 were as follows: Commodity Notionals - Net Sep 30, 2020 Dec 31, 2019 Notional Volume Unit Derivatives designated as hedging instruments: Hydrocarbon derivatives 24.3 6.1 million barrels of oil equivalent Derivatives not designated as hedging instruments: Hydrocarbon derivatives 0.8 0.1 million barrels of oil equivalent Power derivatives 41.3 87.5 thousands of megawatt hours Maturity Dates of Derivatives Designated as Hedging Instruments Year Interest rate contracts 2021 Foreign currency contracts 2021 Commodity contracts 2022 The following tables provide the fair value and balance sheet classification of derivative instruments at September 30, 2020 and December 31, 2019: Fair Value of Derivative Instruments Sep 30, 2020 In millions Balance Sheet Classification Gross Counterparty and Cash Collateral Netting 1 Net Amounts Included in the Consolidated Balance Sheets Asset derivatives Derivatives designated as hedging instruments: Interest rate contracts Other current assets $ 120 $ (75) $ 45 Foreign currency contracts Other current assets 51 (34) 17 Commodity contracts Other current assets 129 (61) 68 Commodity contracts Deferred charges and other assets 62 (25) 37 Total $ 362 $ (195) $ 167 Derivatives not designated as hedging instruments: Interest rate contracts Deferred charges and other assets $ 109 $ — $ 109 Foreign currency contracts Other current assets 35 (29) 6 Commodity contracts Other current assets 7 (2) 5 Total $ 151 $ (31) $ 120 Total asset derivatives $ 513 $ (226) $ 287 Liability derivatives Derivatives designated as hedging instruments: Interest rate contracts Accrued and other current liabilities $ 75 $ (75) $ — Interest rate contracts Other noncurrent obligations 1 — 1 Foreign currency contracts Accrued and other current liabilities 72 (34) 38 Commodity contracts Accrued and other current liabilities 129 (65) 64 Commodity contracts Other noncurrent obligations 101 (25) 76 Total $ 378 $ (199) $ 179 Derivatives not designated as hedging instruments: Interest rate contracts Other noncurrent obligations $ 285 $ — $ 285 Foreign currency contracts Accrued and other current liabilities 63 (29) 34 Commodity contracts Accrued and other current liabilities 8 (2) 6 Total $ 356 $ (31) $ 325 Total liability derivatives $ 734 $ (230) $ 504 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, 2019 In millions Balance Sheet Classification Gross Counterparty and Cash Collateral Netting 1 Net Amounts Included in the Consolidated Balance Sheets Asset derivatives Derivatives designated as hedging instruments: Interest rate contracts Other current assets $ 21 $ (13) $ 8 Foreign currency contracts Other current assets 105 (36) 69 Commodity contracts Other current assets 44 (25) 19 Commodity contracts Deferred charges and other assets 28 (3) 25 Total $ 198 $ (77) $ 121 Derivatives not designated as hedging instruments: Interest rate contracts Other current assets $ 14 $ (14) $ — Foreign currency contracts Other current assets 44 (12) 32 Commodity contracts Other current assets 18 (3) 15 Total $ 76 $ (29) $ 47 Total asset derivatives $ 274 $ (106) $ 168 Liability derivatives Derivatives designated as hedging instruments: Interest rate contracts Accrued and other current liabilities $ 23 $ (13) $ 10 Interest rate contracts Other noncurrent obligations 1 — 1 Foreign currency contracts Accrued and other current liabilities 46 (36) 10 Commodity contracts Accrued and other current liabilities 95 (29) 66 Commodity contracts Other noncurrent obligations 38 (4) 34 Total $ 203 $ (82) $ 121 Derivatives not designated as hedging instruments: Interest rate contracts Accrued and other current liabilities $ 136 $ (14) $ 122 Interest rate contracts Other noncurrent obligations 150 — 150 Foreign currency contracts Accrued and other current liabilities 23 (12) 11 Commodity contracts Accrued and other current liabilities 17 (3) 14 Commodity contracts Other noncurrent obligations 1 — 1 Total $ 327 $ (29) $ 298 Total liability derivatives $ 530 $ (111) $ 419 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 $5 million at September 30, 2020 ($5 million at December 31, 2019). No cash collateral was posted by counterparties with the Company at September 30, 2020 ($3 million at December 31, 2019).

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
	Sep. 30, 2020
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 the combined Dow Inc. and TDCC Annual Report on Form 10-K for the year ended December 31, 2019. 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, 2020 Dec 31, 2019 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 Held-to-maturity securities 1 $ — $ 696 $ 696 $ — $ 220 $ 220 Money market funds — 691 691 — 408 408 Marketable securities 2 — 30 30 — 21 21 Equity securities 3 8 — 8 15 — 15 Debt securities: 3 Government debt 4 — 491 491 — 555 555 Corporate bonds 24 851 875 22 992 1,014 Derivatives relating to: 5 Interest rates — 229 229 — 35 35 Foreign currency — 86 86 — 149 149 Commodities 12 186 198 23 67 90 Total assets at fair value $ 44 $ 3,260 $ 3,304 $ 60 $ 2,447 $ 2,507 Liabilities at fair value Long-term debt including debt due within one year 6 $ — $ 19,641 $ 19,641 $ — $ 18,661 $ 18,661 Derivatives relating to: 5 Interest rates — 361 361 — 310 310 Foreign currency — 135 135 — 69 69 Commodities 8 230 238 14 137 151 Total liabilities at fair value $ 8 $ 20,367 $ 20,375 $ 14 $ 19,177 $ 19,191 1. The Company's held-to-maturity securities primarily included treasury bills and time deposits. 2. The Company’s investments in marketable securities are included in “Other current assets” in the consolidated balance sheets. 3. 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. 4. U.S. Treasury obligations, U.S. agency obligations, U.S. agency mortgage-backed securities and other municipalities’ obligations. 5. See Note 19 for the classification of derivatives in the consolidated balance sheets. 6. 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 $109 million in private market securities and $20 million in real estate at September 30, 2020 ($117 million in private market securities and $18 million in real estate at December 31, 2019). There are no redemption restrictions and the unfunded commitments on these investments were $67 million at September 30, 2020 ($76 million at December 31, 2019). Fair Value Measurements on a Nonrecurring Basis As part of the 2020 Restructuring Program, the Company has or will shut down and write off several small manufacturing facilities and miscellaneous assets around the world. In the third quarter of 2020, the assets 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 $110 million using unobservable inputs. The impairment charges related to the 2020 Restructuring Program, totaling $197 million, were included in "Restructuring and asset related charges - net" in the consolidated statements of income and related to Packaging & Specialty Plastics ($11 million), Industrial Intermediates & Infrastructure ($22 million), Performance Materials & Coatings ($117 million) and Corporate ($47 million). In the third quarter of 2020, the Company recognized impairment charges of $39 million related to the write-down of a non-manufacturing asset and certain corporate leased equipment and the write-off of a capital project. The assets, classified as Level 3 measurements, were valued at $11 million using unobservable inputs. The impairment charges were included in "Restructuring and asset related charges - net" in the consolidated statements of income and related to Performance Materials & Coatings ($15 million) and Corporate ($24 million). In the first nine months of 2020, the Company recognized an additional pretax impairment charge of $19 million related to capital additions made to a bio-ethanol manufacturing facility in Santa Vitoria, Minas Gerais, Brazil, which was impaired in 2017. The assets were written down to zero in 2020. The impairment charge was included in “Restructuring and asset related charges - net” in the consolidated statements of income and related to Packaging & Specialty Plastics. On September 29, 2020, the Company divested the bio-ethanol manufacturing facility. See Note 6 for additional information.

RELATD PARTY TRANSACTIONS (Note

RELATD PARTY TRANSACTIONS (Notes)	9 Months Ended
	Sep. 30, 2020
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	RELATED PARTY TRANSACTIONSEffective with the separation from DowDuPont on April 1, 2019, TDCC became a wholly owned subsidiary of Dow Inc. and reports 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 has committed to fund Dow Inc.'s dividends paid to common stockholders and share repurchases, as approved by Dow Inc.'s Board from time to time, as well as certain governance expenses. Funding is accomplished through intercompany loans. TDCC's Board reviews and determines a dividend distribution to Dow Inc. to settle the intercompany loans. For the three and nine months ended September 30, 2020, TDCC declared and paid dividends to Dow Inc. of $513 million and $1,685 million , respectively. For the three and nine months ended September 30, 2019, TDCC did not pay dividends to Dow Inc. At September 30, 2020 and December 31, 2019, TDCC's outstanding intercompany loan balance with Dow Inc. wa s insignificant. DowDuPont Pursuant to the Agreement and Plan of Merger, dated as of December 11, 2015, as amended on March 31, 2017, and prior to the separation from DowDuPont, TDCC had 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. For the nine months ended September 30, 2019, TDCC declared and paid dividends to DowDuPont of $535 million. Historical DuPont and its affiliates Prior to the separation from DowDuPont, 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 revenue earned and expenses incurred related to transactions with Historical DuPont and its affiliates: Sales to Historical DuPont and its Affiliates Nine Months Ended In millions Sep 30, 2019 Net sales $ 12 Cost of sales $ 9 Purchases from Historical DuPont and its affiliates were insignificant for the nine months ended September 30, 2019.

SEGMENTS AND GEOGRAPHIC REGIONS

SEGMENTS AND GEOGRAPHIC REGIONS (Notes)	9 Months Ended
	Sep. 30, 2020
Segment Reporting [Abstract]
Segments and Geographic Regions [Text Block]	SEGMENTS AND GEOGRAPHIC REGIONSDow’s measure of profit/loss for segment reporting purposes is Operating EBIT (for the three months ended September 30, 2020 and 2019 and the nine months ended September 30, 2020) and pro forma Operating EBIT (for the nine 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 Operating EBIT as earnings (i.e., "Income from continuing operations before income taxes") before interest, excluding the impact of significant items. 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. Operating EBIT and pro forma 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. The Company also presents pro forma net sales for the nine months ended September 30, 2019 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, 2020 Net sales $ 4,565 $ 3,058 $ 2,002 $ 87 $ 9,712 Equity in earnings (losses) of nonconsolidated affiliates 71 (13) 1 1 60 Dow Inc. Operating EBIT 1 647 104 75 (65) 761 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 Nine months ended Sep 30, 2020 Net sales $ 13,175 $ 8,520 $ 5,922 $ 219 $ 27,836 Equity in earnings (losses) of nonconsolidated affiliates 96 (202) 4 (22) (124) Dow Inc. Operating EBIT 1 1,545 59 264 (207) 1,661 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 1. Operating EBIT for TDCC for the three months ended September 30, 2020 and 2019 and for the nine months ended September 30, 2020 is substantially the same as that of Dow Inc. and therefore has not been disclosed separately in the table above. A reconciliation of "Income (loss) 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. 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 (loss) from continuing operations, net of tax" to Operating EBIT Three Months Ended Nine Months Ended In millions Sep 30, 2020 Sep 30, 2019 Sep 30, 2020 Income (loss) from continuing operations, net of tax $ (1) $ 347 $ 40 + Provision for income taxes on continuing operations 43 90 215 Income from continuing operations before income taxes $ 42 $ 437 $ 255 - Interest income 6 19 27 + Interest expense and amortization of debt discount 202 233 617 - Significant items (523) (466) (816) Operating EBIT $ 761 $ 1,117 $ 1,661 Reconciliation of "Income from continuing operations, net of tax" to Pro Forma Operating EBIT Nine Months Ended In millions Sep 30, 2019 Income from continuing operations, net of tax $ 593 + Provision for income taxes on continuing operations 356 Income from continuing operations before income taxes $ 949 - Interest income 58 + Interest expense and amortization of debt discount 711 + Pro forma adjustments 1 65 - Significant items (1,652) Pro forma Operating EBIT $ 3,319 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 and (2) 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, 2020 Nine Months Ended Sep 30, 2020 Pack. & Spec. Plastics Ind. Interm. & Infrast. Perf. Mat. & Coatings Corp. Total Pack. & Spec. Plastics Ind. Interm. & Infrast. Perf. Mat. & Coatings Corp. Total In millions Integration and separation costs 1 $ — $ — $ — $ (63) $ (63) $ — $ — $ — $ (174) $ (174) Restructuring and asset related charges - net 2 (18) (22) (189) (388) (617) (30) (22) (189) (478) (719) Net gain on divestitures 3 35 — — 185 220 35 — — 185 220 Litigation related charges, awards and adjustments 4 — — — — — 6 — — — 6 Loss on early extinguishment of debt 5 — — — (63) (63) — — — (149) (149) Total $ 17 $ (22) $ (189) $ (329) $ (523) $ 11 $ (22) $ (189) $ (616) $ (816) 1. Costs related to business separation activities. 2. Includes Board approved restructuring plans and asset related charges, which include other asset impairments. See Note 6 for additional information. 3. Primarily related to a gain on the sale of rail infrastructure in the U.S. & Canada. See Notes 5 and 7 for additional information. 4. Includes a gain associated with a legal settlement with Nova. See Note 13 for additional information. 5. The Company retired outstanding long-term debt resulting in a loss on early extinguishment. See Note 12 for additional information. 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) Environmental charges 4 (5) (8) (50) (336) (399) (5) (8) (50) (336) (399) Litigation related charges, awards and adjustments 5 170 — — 35 205 170 — — 35 205 Warranty accrual adjustment of exited business 6 — — — 39 39 — — — 39 39 Loss on divestitures 7 — — — — — — — — (44) (44) Loss on early extinguishment of debt 8 — — — — — — — — (44) (44) 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 include other asset impairments. See Note 6 for additional information. 4. 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. 5. Includes a gain associated with a legal settlement with Nova, as well as a gain related to an adjustment of the Implant Liability and a charge related to the settlement of the Commercial Creditors matter. See Note 13 for additional information. 6. Includes an adjustment to the warranty accrual of an exited business. 7. Includes post-closing adjustments on previous divestitures. 8. The Company retired outstanding long-term debt resulting in a loss on early extinguishment. See Note 12 for additional information.

SEPARATION FROM DOWDUPONT Sep_2

SEPARATION FROM DOWDUPONT Separation from DowDuPont (Tables)	9 Months Ended
	Sep. 30, 2020
Discontinued Operations and Disposal Groups [Abstract]
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 Nine Months Ended Sep 30, 2019 In millions Net sales $ 2,953 Cost of sales 1,804 Research and development expenses 175 Selling, general and administrative expenses 262 Amortization of intangibles 61 Restructuring and asset related charges - net 78 Equity in earnings of nonconsolidated affiliates 28 Sundry income (expense) - net (18) Interest income 3 Interest expense and amortization of debt discount 7 Income from discontinued operations before income taxes $ 579 Provision for income taxes 134 Income from discontinued operations, net of tax $ 445

REVENUE (Tables)

REVENUE (Tables)	9 Months Ended
	Sep. 30, 2020
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue [Table Text Block]	Dow disaggregates its revenue from contracts with customers by operating 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, 2020 Sep 30, 2019 Sep 30, 2020 Sep 30, 2019 Hydrocarbons & Energy $ 1,021 $ 1,325 $ 3,027 $ 4,078 Packaging and Specialty Plastics 3,544 3,737 10,148 11,327 Packaging & Specialty Plastics $ 4,565 $ 5,062 $ 13,175 $ 15,405 Industrial Solutions $ 931 $ 1,066 $ 2,879 $ 3,263 Polyurethanes & Construction Chemicals 2,124 2,295 5,632 6,914 Other 3 4 9 10 Industrial Intermediates & Infrastructure $ 3,058 $ 3,365 $ 8,520 $ 10,187 Coatings & Performance Monomers $ 844 $ 900 $ 2,438 $ 2,749 Consumer Solutions 1,158 1,350 3,484 4,139 Performance Materials & Coatings $ 2,002 $ 2,250 $ 5,922 $ 6,888 Corporate $ 87 $ 87 $ 219 $ 267 Total $ 9,712 $ 10,764 $ 27,836 $ 32,747 Net Trade Sales by Geographic Region Three Months Ended Nine Months Ended In millions Sep 30, 2020 Sep 30, 2019 Sep 30, 2020 Sep 30, 2019 U.S. & Canada $ 3,391 $ 3,932 $ 9,885 $ 11,937 EMEAI 1 3,272 3,621 9,394 11,228 Asia Pacific 2,073 2,193 5,850 6,464 Latin America 976 1,018 2,707 3,118 Total $ 9,712 $ 10,764 $ 27,836 $ 32,747 1. Europe, Middle East, Africa and India.
Contract with Customer, Asset and Liability [Table Text Block]	The following table summarizes the contract assets and liabilities at September 30, 2020 and December 31, 2019: Contract Assets and Liabilities Sep 30, 2020 Dec 31, 2019 In millions Accounts and notes receivable - Trade $ 4,689 $ 4,844 Contract assets - current 1 $ 17 $ 41 Contract assets - noncurrent 2 $ 43 $ 4 Contract liabilities - current 3 $ 310 $ 193 Contract liabilities - noncurrent 4 $ 2,004 $ 1,607 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. The increase from December 31, 2019 to September 30, 2020 was due to an advance payment from a customer related to a long-term product supply agreement.

Restructuring and Related Activ

Restructuring and Related Activities (Tables)	Sep. 30, 2020	Sep. 30, 2020
Restructuring and Related Activities [Abstract]
Schedule of Restructuring Reserve by Type of Cost [Table Text Block]	The following table summarizes the activities related to the 2020 Restructuring Program: 2020 Restructuring Program Severance and Related Benefit Costs Asset Write-downs and Write-offs Costs Associated with Exit and Disposal Activities Total In millions Packaging & Specialty Plastics $ — $ 11 $ — $ 11 Industrial Intermediates & Infrastructure — 22 — 22 Performance Materials & Coatings — 117 57 174 Corporate 297 47 24 368 Total restructuring charges $ 297 $ 197 $ 81 $ 575 Charges against the reserve — (197) — (197) Cash payments (1) — — (1) Reserve balance at Sep 30, 2020 $ 296 $ — $ 81 $ 377	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, 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) — (29) Cash payments (71) — (2) (73) 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 Industrial Intermediates & Infrastructure $ — $ 2 $ — $ 2 Performance Materials & Coatings — 5 — 5 Corporate — 26 — 26 Total restructuring charges $ — $ 33 $ — $ 33 Charges against the reserve — (33) — (33) Cash payments (52) — (4) (56) Reserve balance at Dec 31, 2019 $ 54 $ — $ 17 $ 71 Corporate $ 90 $ — $ — $ 90 Total restructuring charges $ 90 $ — $ — $ 90 Cash payments (42) — (1) (43) Reserve balance at Mar 31, 2020 $ 102 $ — $ 16 $ 118 Cash payments (21) — (1) (22) Reserve balance at Jun 30, 2020 $ 81 $ — $ 15 $ 96 Adjustment to the reserve (4) — — (4) Cash payments (44) — — (44) Reserve balance at Sep 30, 2020 $ 33 $ — $ 15 $ 48

SUPPLEMENTARY INFORMATION (Tabl

SUPPLEMENTARY INFORMATION (Tables)	9 Months Ended
	Sep. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Sundry Income, Net	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. Dow Inc. Sundry Income (Expense) – Net Three Months Ended Nine Months Ended In millions Sep 30, 2020 Sep 30, 2019 Sep 30, 2020 Sep 30, 2019 Non-operating pension and other postretirement benefit plan net credits 1 $ 26 $ 44 $ 81 $ 161 Foreign exchange gains (losses) (24) 17 (42) 65 Gain on divestiture of rail infrastructure 2 233 — 233 — Loss on early extinguishment of debt 3 (63) — (149) (44) Loss on divestitures 4 (13) — (13) (44) Gains on sales of other assets and investments 2 26 7 33 Indemnification and other transaction related costs 5 — — — (52) Gain related to Nova ethylene asset matter 6 — 170 6 170 Dow Silicones breast implant liability adjustment 6 — 85 5 85 Loss on Dow Silicones commercial creditor matters 6 — (50) — (50) Other - net 21 9 26 45 Total sundry income (expense) – net $ 182 $ 301 $ 154 $ 369 1. See Note 17 for additional information. 2. See Note 5 for additional information. 3. See Note 12 for additional information. 4. The three and nine months ended September 30, 2020 includes a loss on the divestiture of a bio-ethanol manufacturing facility in Brazil, related to Packaging and Specialty Plastics. The nine months ended September 30, 2019 includes post-closing adjustments on previous divestitures, related to Corporate. 5. See Note 3 for additional information. 6. See Note 13 for additional information. TDCC Sundry Income (Expense) – Net Three Months Ended Nine Months Ended In millions Sep 30, 2020 Sep 30, 2019 Sep 30, 2020 Sep 30, 2019 Non-operating pension and other postretirement benefit plan net credits 1 $ 26 $ 44 $ 81 $ 161 Foreign exchange gains (losses) (22) 3 (45) 51 Gain on divestiture of rail infrastructure 2 233 — 233 — Loss on early extinguishment of debt 3 (63) — (149) (44) Gain (loss) on divestitures 4 (13) (5) (13) 9 Gains on sales of other assets and investments 2 26 7 33 Gain related to Nova ethylene asset matter 5 — 170 6 170 Dow Silicones breast implant liability adjustment 5 — 85 5 85 Loss on Dow Silicones commercial creditor matters 5 — (50) — (50) Other - net 18 11 25 47 Total sundry income (expense) – net $ 181 $ 284 $ 150 $ 462 1. See Note 17 for additional information. 2. See Note 5 for additional information. 3. See Note 12 for additional information. 4. The three and nine months ended September 30, 2020 includes a loss on the divestiture of a bio-ethanol manufacturing facility in Brazil, related to Packaging and Specialty Plastics. The three and nine months ended September 30, 2019 includes post-closing adjustments on previous divestitures, related to Corporate. 5. See Note 13 for additional information.
Schedule of Company-Owned Life Insurance	The Company has investments in company-owned life insurance policies, which are recorded at their cash surrender value as of each balance sheet date, as provided below: Investments in Company-Owned Life Insurance Sep 30, 2020 Dec 31, 2019 In millions Gross cash value $ 817 $ 820 Less: Existing drawdowns 1 296 85 Investments in company-owned life insurance 2 $ 521 $ 735 1. Classified as "Proceeds from sales and maturities of investments" in the consolidated statements of cash flows. 2. Classified as "Other investments" in the consolidated balance sheets.

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2020
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	The following tables provide earnings per share calculations for Dow Inc. for the three and nine months ended September 30, 2020 and 2019. Earnings per share of TDCC is not presented as this information is not required in financial statements of wholly owned subsidiaries. Net Income (Loss) for Earnings Per Share Calculations Three Months Ended Nine Months Ended In millions Sep 30, 2020 Sep 30, 2019 Sep 30, 2020 Sep 30, 2019 Income (loss) from continuing operations, net of tax $ (1) $ 347 $ 40 $ 593 Net income attributable to noncontrolling interests - continuing operations 24 14 51 61 Net income attributable to participating securities - continuing operations 1 3 2 7 4 Income (loss) from continuing operations attributable to common stockholders $ (28) $ 331 $ (18) $ 528 Income from discontinued operations, net of tax $ — $ — $ — $ 445 Net income attributable to noncontrolling interests - discontinued operations — — — 13 Income from discontinued operations attributable to common stockholders $ — $ — $ — $ 432 Net income (loss) attributable to common stockholders $ (28) $ 331 $ (18) $ 960 Earnings (Loss) Per Share Calculations - Basic Three Months Ended Nine Months Ended Dollars per share Sep 30, 2020 Sep 30, 2019 Sep 30, 2020 Sep 30, 2019 Income (loss) from continuing operations attributable to common stockholders $ (0.04) $ 0.45 $ (0.02) $ 0.71 Income from discontinued operations attributable to common stockholders — — — 0.58 Net income (loss) attributable to common stockholders $ (0.04) $ 0.45 $ (0.02) $ 1.29 Earnings (Loss) Per Share Calculations - Diluted Three Months Ended Nine Months Ended Dollars per share Sep 30, 2020 Sep 30, 2019 Sep 30, 2020 Sep 30, 2019 Income (loss) from continuing operations attributable to common stockholders $ (0.04) $ 0.45 $ (0.02) $ 0.71 Income from discontinued operations attributable to common stockholders — — — 0.58 Net income (loss) attributable to common stockholders $ (0.04) $ 0.45 $ (0.02) $ 1.29 Share Count Information Three Months Ended Nine Months Ended Shares in millions Sep 30, 2020 Sep 30, 2019 Sep 30, 2020 Sep 30, 2019 Weighted-average common shares outstanding - basic 740.5 739.8 740.0 743.3 Plus dilutive effect of equity compensation plans 2 — 3.2 — 2.8 Weighted-average common shares outstanding - diluted 2 740.5 743.0 740.0 746.1 Stock options and restricted stock units excluded from EPS calculations 3 26.9 12.9 27.1 6.4 1. Restricted stock units are considered participating securities due to the Company's practice of paying dividend equivalents on unvested shares. 2. The three and nine months ended September 30, 2020 reflect a loss from continuing operations, and as such, the basic share count was used for purposes of calculating earnings per share on a diluted basis. 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.

NONCONSOLIDATED AFFILIATES (Tab

NONCONSOLIDATED AFFILIATES (Tables)	9 Months Ended
	Sep. 30, 2020
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, 2020 Dec 31, 2019 In millions Investment in nonconsolidated affiliates $ 1,281 $ 1,404 Other noncurrent obligations (305) (80) Net investment in nonconsolidated affiliates $ 976 $ 1,324

GOODWILL AND OTHER INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 30, 2020
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, 2019 $ 5,109 $ 1,100 $ 2,587 $ 8,796 Sale of rail infrastructure (2) — — (2) Foreign currency impact 5 2 53 60 Net goodwill at Sep 30, 2020 $ 5,112 $ 1,102 $ 2,640 $ 8,854
Schedule of Intangible Assets and Goodwill	The following table provides information regarding the Company’s other intangible assets: Other Intangible Assets Sep 30, 2020 Dec 31, 2019 In millions Gross Carrying Amount Accumulated Amortization Net Gross Carrying Amount Accumulated Amortization Net Intangible assets with finite lives: Developed technology $ 2,637 $ (1,624) $ 1,013 $ 2,634 $ (1,467) $ 1,167 Software 1,482 (966) 516 1,449 (893) 556 Trademarks/tradenames 352 (343) 9 352 (342) 10 Customer-related 3,247 (1,343) 1,904 3,207 (1,184) 2,023 Total other intangible assets, finite lives $ 7,718 $ (4,276) $ 3,442 $ 7,642 $ (3,886) $ 3,756 In-process research and development — — — 3 — 3 Total other intangible assets $ 7,718 $ (4,276) $ 3,442 $ 7,645 $ (3,886) $ 3,759
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, 2020 Sep 30, 2019 Sep 30, 2020 Sep 30, 2019 Other intangible assets, excluding software $ 100 $ 100 $ 300 $ 320 Software, included in “Cost of sales” $ 24 $ 23 $ 72 $ 70
Schedule of estimated future amortization expense	Total estimated amortization expense from continuing operations for 2020 and the five succeeding fiscal years, including amounts expected to be capitalized, is as follows: Estimated Amortization Expense from Continuing Operations In millions 2020 $ 495 2021 $ 471 2022 $ 408 2023 $ 376 2024 $ 358 2025 $ 268

NOTES PAYABLE, LONG-TERM DEBT_2

NOTES PAYABLE, LONG-TERM DEBT AND AVAILABLE CREDIT FACILITIES (Tables)	9 Months Ended
	Sep. 30, 2020
Debt Disclosure [Abstract]
Schedule of Short-term Debt	Notes Payable Sep 30, 2020 Dec 31, 2019 In millions Commercial paper $ — $ 151 Notes payable to banks and other lenders 329 435 Total notes payable $ 329 $ 586 Period-end average interest rates 3.07% 6.30%
Schedule of Long-term Debt Instruments	Long-Term Debt 2020 Average Rate Sep 30, 2020 2019 Average Rate Dec 31, 2019 In millions Promissory notes and debentures: Final maturity 2020 —% $ — 8.44% $ 76 Final maturity 2021 8.95% 173 8.95% 174 Final maturity 2022 8.64% 121 3.50% 1,372 Final maturity 2023 7.63% 250 7.64% 325 Final maturity 2024 1 3.43% 1,017 3.37% 1,397 Final maturity 2025 5.13% 625 5.26% 662 Final maturity 2026 and thereafter 1 5.22% 10,887 5.73% 8,820 Other facilities: U.S. dollar loans —% — 2.55% 2,000 Foreign currency notes and loans, various rates and maturities 2.09% 3,231 3.26% 592 InterNotes®, varying maturities through 2050 3.52% 620 3.44% 928 Finance lease obligations 2 496 395 Unamortized debt discount and issuance costs (375) (331) Long-term debt due within one year 3 (347) (435) Long-term debt $ 16,698 $ 15,975 1. Cost includes net fair value hedge adjustment gains of $67 million at September 30, 2020 ($1 million at December 31, 2019). See Note 19 for additional information. 2. See Note 14 for additional information. 3. Presented net of current portion of unamortized debt issuance costs.
Schedule of Maturities of Long-term Debt	Maturities of Long-Term Debt for Next Five Years at Sep 30, 2020 In millions 2020 $ 101 2021 $ 500 2022 $ 270 2023 $ 415 2024 $ 1,075 2025 $ 788
Schedule of Line of Credit Facilities	The following table summarizes the Company's credit facilities: Committed and Available Credit Facilities at Sep 30, 2020 In millions Committed Credit Credit Available Maturity Date Interest Five Year Competitive Advance and Revolving Credit Facility $ 5,000 $ 5,000 October 2024 Floating rate Bilateral Revolving Credit Facility 1 300 300 December 2021 Floating rate Bilateral Revolving Credit Facility 300 300 December 2021 Floating rate Bilateral Revolving Credit Facility 150 150 March 2022 Floating rate Bilateral Revolving Credit Facility 100 100 June 2022 Floating rate Bilateral Revolving Credit Facility 200 200 September 2022 Floating rate Bilateral Revolving Credit Facility 200 200 September 2023 Floating rate Bilateral Revolving Credit Facility 250 250 September 2023 Floating rate Bilateral Revolving Credit Facility 300 300 September 2023 Floating rate Bilateral Revolving Credit Facility 100 100 October 2024 Floating rate Bilateral Revolving Credit Facility 100 100 October 2024 Floating rate Bilateral Revolving Credit Facility 200 200 November 2024 Floating rate Bilateral Revolving Credit Facility 100 100 March 2025 Floating rate Bilateral Revolving Credit Facility 250 250 March 2025 Floating rate Bilateral Revolving Credit Facility 275 275 March 2025 Floating rate Total committed and available credit facilities $ 7,825 $ 7,825 1. Assumes the option to extend to December 2021 will be exercised.

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Sep. 30, 2020
Guarantor Obligations [Line Items]
Lease, Cost	The components of lease cost for operating and finance leases for the three and nine months ended September 30, 2020 and 2019 were as follows: Lease Cost Three Months Ended Nine Months Ended In millions Sep 30, 2020 Sep 30, 2019 Sep 30, 2020 Sep 30, 2019 Operating lease cost $ 122 $ 134 $ 362 $ 398 Finance lease cost Amortization of right-of-use assets - finance $ 16 $ 14 $ 42 $ 31 Interest on lease liabilities - finance 7 6 19 19 Total finance lease cost $ 23 $ 20 $ 61 $ 50 Short-term lease cost 54 51 161 151 Variable lease cost 45 89 157 196 Sublease income (2) — (4) (2) Total lease cost $ 242 $ 294 $ 737 $ 793
Schedule of Supplemental Cash Flow Information Related to Leases	The following table provides supplemental cash flow information related to leases: Other Lease Information Nine Months Ended In millions Sep 30, 2020 Sep 30, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows for operating leases $ 357 $ 398 Operating cash flows for finance leases $ 19 $ 19 Financing cash flows for finance leases $ 34 $ 16
Schedule of Lease Assets and Liabilities	The following table summarizes the lease-related assets and liabilities recorded in the consolidated balance sheets at September 30, 2020 and December 31, 2019: Lease Position Balance Sheet Classification Sep 30, 2020 Dec 31, 2019 In millions Right-of-use assets obtained in exchange for lease obligations: Operating leases 1 $ 68 $ 2,476 Finance leases $ 142 $ 89 Assets Operating lease assets Operating lease right-of-use assets $ 1,809 $ 2,072 Finance lease assets Property 620 486 Finance lease amortization Accumulated depreciation (198) (167) Total lease assets $ 2,231 $ 2,391 Liabilities Current Operating Operating lease liabilities - current $ 405 $ 421 Finance Long-term debt due within one year 49 32 Noncurrent Operating Operating lease liabilities - noncurrent 1,488 1,739 Finance Long-Term Debt 447 363 Total lease liabilities $ 2,389 $ 2,555 1. Includes $2.3 billion for the period ended December 31, 2019 related to the adoption of Topic 842.
Lease Terms and Discount Rates	The weighted-average remaining lease term and discount rate for leases recorded in the consolidated balance sheets at September 30, 2020 and December 31, 2019 are provided below: Lease Term and Discount Rate Sep 30, 2020 Dec 31, 2019 Weighted-average remaining lease term Operating leases 7.6 years 8.0 years Finance leases 11.7 years 12.3 years Weighted-average discount rate Operating leases 3.96 % 4.09 % Finance leases 5.56 % 6.28 %
Maturities of Lease Liabilities	The following table provides the maturities of lease liabilities at September 30, 2020: Maturities of Lease Liabilities Sep 30, 2020 Operating Leases Finance Leases In millions 2020 $ 127 $ 25 2021 443 72 2022 359 68 2023 288 93 2024 222 40 2025 and thereafter 806 389 Total future undiscounted lease payments $ 2,245 $ 687 Less: Imputed interest 352 191 Total present value of lease liabilities $ 1,893 $ 496
Schedule of Guarantor Obligations	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, 2020 Dec 31, 2019 In millions Final Maximum Recorded Liability Final Maximum Recorded Liability Guarantees 2023 $ 3,788 $ 7 2023 $ 3,952 $ 10
Residual Value Guarantees [Member]
Guarantor Obligations [Line Items]
Schedule of Guarantor Obligations	Lease Guarantees Sep 30, 2020 Dec 31, 2019 In millions Final Expiration Maximum Future Payments Recorded Liability Final Expiration Maximum Future Payments Recorded Liability Residual value guarantees 2028 $ 807 $ 24 2028 $ 792 $ —

Equity (Tables)

Equity (Tables)	9 Months Ended
	Sep. 30, 2020
Equity [Abstract]
Accumulated Other Comprehensive Income (Loss)	The changes in each component of accumulated other comprehensive loss ("AOCL") for the three and nine months ended September 30, 2020 and 2019 were as follows: Accumulated Other Comprehensive Loss Three Months Ended Nine Months Ended In millions Sep 30, 2020 Sep 30, 2019 Sep 30, 2020 Sep 30, 2019 Unrealized Gains (Losses) on Investments Beginning balance $ 40 $ 49 $ 64 $ (51) Unrealized gains (losses) on investments 35 20 39 158 Less: Tax (expense) benefit (8) (4) (10) (33) Net unrealized gains (losses) on investments 27 16 29 125 (Gains) losses reclassified from AOCL to net income 1 (25) (6) (59) (18) Less: Tax expense (benefit) 2 6 1 14 4 Net (gains) losses reclassified from AOCL to net income (19) (5) (45) (14) Other comprehensive income (loss), net of tax 8 11 (16) 111 Ending balance $ 48 $ 60 $ 48 $ 60 Cumulative Translation Adjustment Beginning balance $ (1,235) $ (1,067) $ (1,135) $ (1,813) Gains (losses) on foreign currency translation 116 (164) 18 (100) Less: Tax (expense) benefit 4 (26) 18 (12) Net gains (losses) on foreign currency translation 120 (190) 36 (112) (Gains) losses reclassified from AOCL to net income 3 (29) (26) (45) (68) Other comprehensive income (loss), net of tax 91 (216) (9) (180) Impact of common control transaction 4 — — — 710 Ending balance $ (1,144) $ (1,283) $ (1,144) $ (1,283) Pension and Other Postretirement Benefits Beginning balance $ (8,498) $ (7,635) $ (8,781) $ (7,965) Gains (losses) arising during the period 2 — 2 34 Less: Tax (expense) benefit — — — (10) Net gains (losses) arising during the period 2 — 2 24 Amortization and recognition of net loss and prior service credits 5 188 139 557 413 Less: Tax expense (benefit) 2 (43) (31) (129) (82) Net loss and prior service credits reclassified from AOCL to net income 145 108 428 331 Other comprehensive income (loss), net of tax 147 108 430 355 Impact of common control transaction 4 — — — 83 Ending balance $ (8,351) $ (7,527) $ (8,351) $ (7,527) Derivative Instruments Beginning balance $ (532) $ (335) $ (394) $ (56) Gains (losses) on derivative instruments 45 (187) (114) (545) Less: Tax (expense) benefit (10) 37 (2) 110 Net gains (losses) on derivative instruments 35 (150) (116) (435) (Gains) losses reclassified from AOCL to net income 6 5 20 24 30 Less: Tax expense (benefit) 2 (2) (4) (8) (8) Net (gains) losses reclassified from AOCL to net income 3 16 16 22 Other comprehensive income (loss), net of tax 38 (134) (100) (413) Ending balance $ (494) $ (469) $ (494) $ (469) Total AOCL ending balance $ (9,941) $ (9,219) $ (9,941) $ (9,219) 1. Reclassified to "Net sales" and "Sundry income (expense) - net." 2. Reclassified to "Provision for income taxes on continuing operations." 3. Reclassified to "Sundry income (expense) - net." 4. Reclassified to "Retained earnings" as a result of the separation from DowDuPont on April 1, 2019. See Note 3 for additional information. 5. 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. 6. 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, 2020
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, 2020 and 2019: Noncontrolling Interests Three Months Ended Nine Months Ended In millions Sep 30, 2020 Sep 30, 2019 Sep 30, 2020 Sep 30, 2019 Balance at beginning of period $ 560 $ 589 $ 553 $ 1,138 Net income attributable to noncontrolling interests - continuing operations 24 14 51 61 Net income attributable to noncontrolling interests - discontinued operations — — — 13 Distributions to noncontrolling interests 1 — (9) (12) (23) Impact of common control transaction 2 — — — (353) Purchase of noncontrolling interest 3 — — — (254) Deconsolidation of noncontrolling interests 4 (7) — (7) — Cumulative translation adjustments 2 (5) (6) 8 Other (1) (2) (1) (3) Balance at end of period $ 578 $ 587 $ 578 $ 587 1. Distributions to noncontrolling interests are net of $7 million for the nine months ended September 30, 2020 in dividends paid to a joint venture, which were reclassified to "Equity in earnings (losses) 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. 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. As a result of this arrangement, the carrying value of the noncontrolling interest was removed, “Additional paid-in capital” was adjusted by $38 million, and dividends of $131 million were paid to the noncontrolling interest holder in the second and third quarters of 2019.

PENSION PLANS AND OTHER POSTR_2

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS (Tables)	9 Months Ended
	Sep. 30, 2020
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, 2020 Sep 30, 2019 Sep 30, 2020 Sep 30, 2019 Defined Benefit Pension Plans Service cost $ 100 $ 95 $ 298 $ 302 Interest cost 191 227 574 695 Expected return on plan assets (415) (420) (1,241) (1,258) Amortization of prior service credit (4) (5) (14) (16) Amortization of net loss 194 147 578 426 Curtailment/special termination benefits 1 — — — (27) Net periodic benefit cost $ 66 $ 44 $ 195 $ 122 Less: Discontinued operations — — — 21 Net periodic benefit cost - continuing operations $ 66 $ 44 $ 195 $ 101 Other Postretirement Benefit Plans Service cost $ 2 $ 2 $ 6 $ 6 Interest cost 10 12 29 38 Amortization of net gain (2) (5) (7) (16) Curtailment/special termination benefits 1 — — — (3) Net periodic benefit cost $ 10 $ 9 $ 28 $ 25

Financial Instruments (Tables)

Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2020
Investments, Debt and Equity Securities [Abstract]
Fair Value of Financial Instruments	The following table summarizes the fair value of financial instruments at September 30, 2020 and December 31, 2019: Fair Value of Financial Instruments Sep 30, 2020 Dec 31, 2019 In millions Cost Gain Loss Fair Value Cost Gain Loss Fair Value Cash equivalents: Held-to-maturity securities 1 $ 696 $ — $ — $ 696 $ 220 $ — $ — $ 220 Money market funds 691 — — 691 408 — — 408 Total cash equivalents $ 1,387 $ — $ — $ 1,387 $ 628 $ — $ — $ 628 Marketable securities 2 $ 29 $ 1 $ — $ 30 $ 21 $ — $ — $ 21 Other investments: Debt securities: Government debt 3 $ 476 $ 30 $ (15) $ 491 $ 533 $ 33 $ (11) $ 555 Corporate bonds 822 81 (28) 875 944 80 (10) 1,014 Total debt securities $ 1,298 $ 111 $ (43) $ 1,366 $ 1,477 $ 113 $ (21) $ 1,569 Equity securities 4 8 1 (1) 8 10 6 (1) 15 Total other investments $ 1,306 $ 112 $ (44) $ 1,374 $ 1,487 $ 119 $ (22) $ 1,584 Total cash equivalents, marketable securities and other investments $ 2,722 $ 113 $ (44) $ 2,791 $ 2,136 $ 119 $ (22) $ 2,233 Long-term debt including debt due within one year 5 $ (17,045) $ 196 $ (2,792) $ (19,641) $ (16,410) $ 7 $ (2,258) $ (18,661) Derivatives relating to: Interest rates 6 $ — $ 154 $ (286) $ (132) $ — $ 8 $ (283) $ (275) Foreign currency — 23 (72) (49) — 101 (21) 80 Commodities 6 — 110 (146) (36) — 59 (115) (56) Total derivatives $ — $ 287 $ (504) $ (217) $ — $ 168 $ (419) $ (251) 1. The Company's held-to-maturity securities primarily included treasury bills and time deposits. 2. The Company’s investments in marketable securities are included in “Other current assets” in the consolidated balance sheets. 3. U.S. Treasury obligations, U.S. agency obligations, U.S. agency mortgage-backed securities and other municipalities’ obligations. 4. Equity securities with a readily determinable fair value. 5. Cost includes fair value hedge adjustment gains of $67 million at September 30, 2020 and $1 million at December 31, 2019 on $2,714 million of debt at September 30, 2020 and $3,490 million of debt at December 31, 2019. 6. Presented net of cash collateral where master netting arrangements allow.
Investing Results	The following table provides the investing results from available-for-sale securities for the nine months ended September 30, 2020 and 2019: Investing Results Nine Months Ended In millions Sep 30, 2020 Sep 30, 2019 Proceeds from sales of available-for-sale securities $ 742 $ 904 Gross realized gains $ 84 $ 32 Gross realized losses $ (25) $ (14)
Contractual Maturities of Debt Securities	The following table summarizes the contractual maturities of the Company's investments in debt securities: Contractual Maturities of Debt Securities at Sep 30, 2020 1 Cost Fair Value In millions Within one year $ 27 $ 24 One to five years 378 393 Six to ten years 482 501 After ten years 411 448 Total $ 1,298 $ 1,366 1. Includes marketable securities with maturities of less than one year.
Fair Value and Gross Unrealized Losses of Investments Temporarily Impaired	The following table provides the fair value and gross unrealized losses of the Company’s investments in debt securities that were deemed to be temporarily impaired at September 30, 2020 and December 31, 2019, aggregated by investment category: Temporarily Impaired Debt Securities Less than 12 months 12 months or more Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses In millions Sep 30, 2020 Government debt 1 $ 66 $ (6) $ 7 $ (9) $ 73 $ (15) Corporate bonds 158 (15) 23 (13) 181 (28) Total temporarily impaired debt securities $ 224 $ (21) $ 30 $ (22) $ 254 $ (43) Dec 31, 2019 Government debt 1 $ 55 $ (3) $ 23 $ (8) $ 78 $ (11) Corporate bonds 79 (3) 52 (7) 131 (10) Total temporarily impaired debt securities $ 134 $ (6) $ 75 $ (15) $ 209 $ (21) 1. U.S. Treasury obligations, U.S. agency obligations, U.S. agency mortgage-backed securities and other municipalities' obligations.
Equity Securities with and without Readily Determinable Fair Value	Investments in Equity Securities Sep 30, 2020 Dec 31, 2019 In millions Readily determinable fair value $ 8 $ 15 Not readily determinable fair value $ 184 $ 189
Schedule of Notional Amounts of Outstanding Derivative Positions	The notional amounts of the Company's derivative instruments presented on a net basis at September 30, 2020 and December 31, 2019 were as follows: Notional Amounts - Net Sep 30, 2020 Dec 31, 2019 In millions Derivatives designated as hedging instruments: Interest rate contracts $ 916 $ 922 Foreign currency contracts $ 3,455 $ 6,253 Derivatives not designated as hedging instruments: Interest rate contracts $ 105 $ 145 Foreign currency contracts $ 8,913 $ 5,567 The notional amounts of the Company's commodity derivatives presented on a net basis at September 30, 2020 and December 31, 2019 were as follows: Commodity Notionals - Net Sep 30, 2020 Dec 31, 2019 Notional Volume Unit Derivatives designated as hedging instruments: Hydrocarbon derivatives 24.3 6.1 million barrels of oil equivalent Derivatives not designated as hedging instruments: Hydrocarbon derivatives 0.8 0.1 million barrels of oil equivalent Power derivatives 41.3 87.5 thousands of megawatt hours
Schedule of Fair Values of Derivative Instruments	The following tables provide the fair value and balance sheet classification of derivative instruments at September 30, 2020 and December 31, 2019: Fair Value of Derivative Instruments Sep 30, 2020 In millions Balance Sheet Classification Gross Counterparty and Cash Collateral Netting 1 Net Amounts Included in the Consolidated Balance Sheets Asset derivatives Derivatives designated as hedging instruments: Interest rate contracts Other current assets $ 120 $ (75) $ 45 Foreign currency contracts Other current assets 51 (34) 17 Commodity contracts Other current assets 129 (61) 68 Commodity contracts Deferred charges and other assets 62 (25) 37 Total $ 362 $ (195) $ 167 Derivatives not designated as hedging instruments: Interest rate contracts Deferred charges and other assets $ 109 $ — $ 109 Foreign currency contracts Other current assets 35 (29) 6 Commodity contracts Other current assets 7 (2) 5 Total $ 151 $ (31) $ 120 Total asset derivatives $ 513 $ (226) $ 287 Liability derivatives Derivatives designated as hedging instruments: Interest rate contracts Accrued and other current liabilities $ 75 $ (75) $ — Interest rate contracts Other noncurrent obligations 1 — 1 Foreign currency contracts Accrued and other current liabilities 72 (34) 38 Commodity contracts Accrued and other current liabilities 129 (65) 64 Commodity contracts Other noncurrent obligations 101 (25) 76 Total $ 378 $ (199) $ 179 Derivatives not designated as hedging instruments: Interest rate contracts Other noncurrent obligations $ 285 $ — $ 285 Foreign currency contracts Accrued and other current liabilities 63 (29) 34 Commodity contracts Accrued and other current liabilities 8 (2) 6 Total $ 356 $ (31) $ 325 Total liability derivatives $ 734 $ (230) $ 504 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, 2019 In millions Balance Sheet Classification Gross Counterparty and Cash Collateral Netting 1 Net Amounts Included in the Consolidated Balance Sheets Asset derivatives Derivatives designated as hedging instruments: Interest rate contracts Other current assets $ 21 $ (13) $ 8 Foreign currency contracts Other current assets 105 (36) 69 Commodity contracts Other current assets 44 (25) 19 Commodity contracts Deferred charges and other assets 28 (3) 25 Total $ 198 $ (77) $ 121 Derivatives not designated as hedging instruments: Interest rate contracts Other current assets $ 14 $ (14) $ — Foreign currency contracts Other current assets 44 (12) 32 Commodity contracts Other current assets 18 (3) 15 Total $ 76 $ (29) $ 47 Total asset derivatives $ 274 $ (106) $ 168 Liability derivatives Derivatives designated as hedging instruments: Interest rate contracts Accrued and other current liabilities $ 23 $ (13) $ 10 Interest rate contracts Other noncurrent obligations 1 — 1 Foreign currency contracts Accrued and other current liabilities 46 (36) 10 Commodity contracts Accrued and other current liabilities 95 (29) 66 Commodity contracts Other noncurrent obligations 38 (4) 34 Total $ 203 $ (82) $ 121 Derivatives not designated as hedging instruments: Interest rate contracts Accrued and other current liabilities $ 136 $ (14) $ 122 Interest rate contracts Other noncurrent obligations 150 — 150 Foreign currency contracts Accrued and other current liabilities 23 (12) 11 Commodity contracts Accrued and other current liabilities 17 (3) 14 Commodity contracts Other noncurrent obligations 1 — 1 Total $ 327 $ (29) $ 298 Total liability derivatives $ 530 $ (111) $ 419
Derivative Instruments, Gain (Loss)	Effect of Derivative Instruments Amount of gain (loss) recognized in OCI 1 Amount of gain (loss) recognized in income 2 Income Statement Classification Three months ended Three months ended In millions Sep 30, 2020 Sep 30, 2019 Sep 30, 2020 Sep 30, 2019 Derivatives designated as hedging Fair value hedges: Interest rate contracts $ — $ — $ — $ 17 Interest expense and amortization Excluded components 3 3 — — — Interest expense and amortization Cash flow hedges: Interest rate contracts — (109) (1) — Interest expense and amortization Foreign currency contracts (12) 15 (1) 7 Cost of sales Foreign currency contracts — 8 — 8 Sundry income (expense) - net Commodity contracts 42 (29) (4) (27) Cost of sales Net foreign investment hedges: Foreign currency contracts (19) 77 — — Excluded components 3 — — 2 25 Sundry income (expense) - net Total derivatives designated as hedging $ 14 $ (38) $ (4) $ 30 Derivatives not designated as hedging Interest rate contracts $ — $ — $ (3) $ (3) Interest expense and amortization Foreign currency contracts — — (5) 21 Sundry income (expense) - net Commodity contracts — — (7) (6) Cost of sales Total derivatives not designated as $ — $ — $ (15) $ 12 Total derivatives $ 14 $ (38) $ (19) $ 42 1. OCI is defined as other comprehensive income (loss). 2. Pretax amounts. 3. The excluded components are related to the time value of the derivatives designated as hedges. Effect of Derivative Instruments Amount of gain (loss) recognized in OCI 1 Amount of gain (loss) recognized in income 2 Income Statement Classification Nine months ended Nine months ended In millions Sep 30, 2020 Sep 30, 2019 Sep 30, 2020 Sep 30, 2019 Derivatives designated as hedging Fair value hedges: Interest rate contracts $ — $ — $ 24 $ 17 Interest expense and amortization of debt discount 3 Excluded components 4 10 (4) — — Interest expense and amortization Cash flow hedges: Interest rate contracts — (345) (1) — Interest expense and amortization Foreign currency contracts (9) 21 8 23 Cost of sales Foreign currency contracts — 10 — 8 Sundry income (expense) - net Commodity contracts (23) (15) (32) (53) Cost of sales Net foreign investment hedges: Foreign currency contracts (3) (21) — — Excluded components 4 27 152 18 75 Sundry income (expense) - net Total derivatives designated as hedging $ 2 $ (202) $ 17 $ 70 Derivatives not designated as hedging Interest rate contracts $ — $ — $ (10) $ (3) Interest expense and amortization Foreign currency contracts — — (15) 27 Sundry income (expense) - net Commodity contracts — — 10 (37) Cost of sales Total derivatives not designated as $ — $ — $ (15) $ (13) Total derivatives $ 2 $ (202) $ 2 $ 57 1. OCI is defined as other comprehensive income (loss). 2. Pretax amounts. 3. Gain (loss) recognized in income of derivatives is offset by gain (loss) recognized in income of the hedged item. 4. The excluded components are related to the time value of the derivatives designated as hedges.
Schedule of Hedging Amounts in Accumulated Other Comprehensive Income (Loss) to be Recognized Over Next Fiscal Year	The following table provides the net after-tax amounts expected to be reclassified from AOCL to income within the next 12 months: Expected Reclassifications from AOCL within the next 12 months Sep 30, 2020 In millions Cash flow hedges: Interest rate contracts $ (8) Commodity contracts $ 6 Foreign currency contracts $ (11) Net foreign investment hedges: Excluded components $ 3

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
	Sep. 30, 2020
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, 2020 Dec 31, 2019 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 Held-to-maturity securities 1 $ — $ 696 $ 696 $ — $ 220 $ 220 Money market funds — 691 691 — 408 408 Marketable securities 2 — 30 30 — 21 21 Equity securities 3 8 — 8 15 — 15 Debt securities: 3 Government debt 4 — 491 491 — 555 555 Corporate bonds 24 851 875 22 992 1,014 Derivatives relating to: 5 Interest rates — 229 229 — 35 35 Foreign currency — 86 86 — 149 149 Commodities 12 186 198 23 67 90 Total assets at fair value $ 44 $ 3,260 $ 3,304 $ 60 $ 2,447 $ 2,507 Liabilities at fair value Long-term debt including debt due within one year 6 $ — $ 19,641 $ 19,641 $ — $ 18,661 $ 18,661 Derivatives relating to: 5 Interest rates — 361 361 — 310 310 Foreign currency — 135 135 — 69 69 Commodities 8 230 238 14 137 151 Total liabilities at fair value $ 8 $ 20,367 $ 20,375 $ 14 $ 19,177 $ 19,191 1. The Company's held-to-maturity securities primarily included treasury bills and time deposits. 2. The Company’s investments in marketable securities are included in “Other current assets” in the consolidated balance sheets. 3. 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. 4. U.S. Treasury obligations, U.S. agency obligations, U.S. agency mortgage-backed securities and other municipalities’ obligations. 5. See Note 19 for the classification of derivatives in the consolidated balance sheets. 6. See Note 19 for information on fair value measurements of long-term debt.

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 revenue earned and expenses incurred related to transactions with Historical DuPont and its affiliates: Sales to Historical DuPont and its Affiliates Nine Months Ended In millions Sep 30, 2019 Net sales $ 12 Cost of sales $ 9

SEGMENTS AND GEOGRAPHIC REGIO_2

SEGMENTS AND GEOGRAPHIC REGIONS (Tables)	9 Months Ended
	Sep. 30, 2020
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, 2020 Net sales $ 4,565 $ 3,058 $ 2,002 $ 87 $ 9,712 Equity in earnings (losses) of nonconsolidated affiliates 71 (13) 1 1 60 Dow Inc. Operating EBIT 1 647 104 75 (65) 761 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 Nine months ended Sep 30, 2020 Net sales $ 13,175 $ 8,520 $ 5,922 $ 219 $ 27,836 Equity in earnings (losses) of nonconsolidated affiliates 96 (202) 4 (22) (124) Dow Inc. Operating EBIT 1 1,545 59 264 (207) 1,661 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 1. Operating EBIT for TDCC for the three months ended September 30, 2020 and 2019 and for the nine months ended September 30, 2020 is substantially the same as that of Dow Inc. and therefore has not been disclosed separately in the table above. A reconciliation of "Income (loss) 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. 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 (loss) from continuing operations, net of tax" to Operating EBIT Three Months Ended Nine Months Ended In millions Sep 30, 2020 Sep 30, 2019 Sep 30, 2020 Income (loss) from continuing operations, net of tax $ (1) $ 347 $ 40 + Provision for income taxes on continuing operations 43 90 215 Income from continuing operations before income taxes $ 42 $ 437 $ 255 - Interest income 6 19 27 + Interest expense and amortization of debt discount 202 233 617 - Significant items (523) (466) (816) Operating EBIT $ 761 $ 1,117 $ 1,661 Reconciliation of "Income from continuing operations, net of tax" to Pro Forma Operating EBIT Nine Months Ended In millions Sep 30, 2019 Income from continuing operations, net of tax $ 593 + Provision for income taxes on continuing operations 356 Income from continuing operations before income taxes $ 949 - Interest income 58 + Interest expense and amortization of debt discount 711 + Pro forma adjustments 1 65 - Significant items (1,652) Pro forma Operating EBIT $ 3,319
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, 2020 Nine Months Ended Sep 30, 2020 Pack. & Spec. Plastics Ind. Interm. & Infrast. Perf. Mat. & Coatings Corp. Total Pack. & Spec. Plastics Ind. Interm. & Infrast. Perf. Mat. & Coatings Corp. Total In millions Integration and separation costs 1 $ — $ — $ — $ (63) $ (63) $ — $ — $ — $ (174) $ (174) Restructuring and asset related charges - net 2 (18) (22) (189) (388) (617) (30) (22) (189) (478) (719) Net gain on divestitures 3 35 — — 185 220 35 — — 185 220 Litigation related charges, awards and adjustments 4 — — — — — 6 — — — 6 Loss on early extinguishment of debt 5 — — — (63) (63) — — — (149) (149) Total $ 17 $ (22) $ (189) $ (329) $ (523) $ 11 $ (22) $ (189) $ (616) $ (816) 1. Costs related to business separation activities. 2. Includes Board approved restructuring plans and asset related charges, which include other asset impairments. See Note 6 for additional information. 3. Primarily related to a gain on the sale of rail infrastructure in the U.S. & Canada. See Notes 5 and 7 for additional information. 4. Includes a gain associated with a legal settlement with Nova. See Note 13 for additional information. 5. The Company retired outstanding long-term debt resulting in a loss on early extinguishment. See Note 12 for additional information. 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) Environmental charges 4 (5) (8) (50) (336) (399) (5) (8) (50) (336) (399) Litigation related charges, awards and adjustments 5 170 — — 35 205 170 — — 35 205 Warranty accrual adjustment of exited business 6 — — — 39 39 — — — 39 39 Loss on divestitures 7 — — — — — — — — (44) (44) Loss on early extinguishment of debt 8 — — — — — — — — (44) (44) 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 include other asset impairments. See Note 6 for additional information. 4. 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. 5. Includes a gain associated with a legal settlement with Nova, as well as a gain related to an adjustment of the Implant Liability and a charge related to the settlement of the Commercial Creditors matter. See Note 13 for additional information. 6. Includes an adjustment to the warranty accrual of an exited business. 7. Includes post-closing adjustments on previous divestitures. 8. The Company retired outstanding long-term debt resulting in a loss on early extinguishment. See Note 12 for additional information.

SEPARATION FROM DOWDUPONT Sep_3

SEPARATION FROM DOWDUPONT Separation from DowDuPont (Details) - USD ($) $ / shares in Units, $ in Millions	Apr. 01, 2019	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Common Stock, Par or Stated Value Per Share		$ 0.01		$ 0.01		$ 0.01
Common Stock, Shares, Issued		754,555,065		754,555,065		751,228,644
Settlements and transfers related to separation from DowDuPont Inc.				$ 0	$ 1,935
Integration and separation costs		$ 63	$ 164	$ 174	964
Dow Inc. [Member]
Common Stock, Par or Stated Value Per Share	$ 0.01
Common Stock, Shares, Issued	748,800,000
Proceeds from Contributions from Parent	$ 2,024
DowDuPont [Member]
Common Stock, Par or Stated Value Per Share	$ 0.01
The Dow Chemical Company [Domain]
Common Stock, Par or Stated Value Per Share		$ 0.01		$ 0.01		$ 0.01
Common Stock, Shares, Issued		100		100		100
Settlements and transfers related to separation from DowDuPont Inc.				$ 0	61
Integration and separation costs		$ 63	164	174	940
Retained Earnings [Member]
Settlements and transfers related to separation from DowDuPont Inc.		0	50	0	14,861
Retained Earnings [Member] | The Dow Chemical Company [Domain]
Settlements and transfers related to separation from DowDuPont Inc.		$ 0	$ 32	$ 0	$ 16,022

SEPARATION FROM DOWDUPONT Disco

SEPARATION FROM DOWDUPONT Discontinued Operations - Income Statement (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Net sales	$ 9,712	$ 10,764	$ 27,836	$ 32,747
Cost of sales	8,371	9,377	24,211	27,939
Selling, general and administrative expenses	372	388	1,063	1,258
Amortization of intangibles	100	100	300	320
Restructuring and asset related charges - net	617	147	719	368
Equity in earnings of nonconsolidated affiliates	60	(44)	(124)	(73)
Sundry income (expense) - net	182	301	154	369
Interest income	6	19	27	58
Interest expense and amortization of debt discount	202	233	617	711
Provision for income taxes	43	90	215	356
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent	$ 0	$ 0	$ 0	445
Discontinued Operations [Member]
Net sales				2,953
Cost of sales				1,804
Research and Development Expense				175
Selling, general and administrative expenses				262
Amortization of intangibles				61
Restructuring and asset related charges - net				78
Equity in earnings of nonconsolidated affiliates				28
Sundry income (expense) - net				(18)
Interest income				3
Interest expense and amortization of debt discount				7
Discontinued Operation, Income (Loss) from Discontinued Operation, before Income Tax				579
Provision for income taxes				134
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent				$ 445

SEPARATION FROM DOWDUPONT Sep_4

SEPARATION FROM DOWDUPONT Separation, Distribution and Tax Agreements (Details) - USD ($) $ in Millions	3 Months Ended			9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Jun. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019	Apr. 01, 2019
Integration and separation costs	$ 63	$ 164		$ 174	$ 964
Charges related to separation, distribution and tax matters agreements		0			127
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	58			58		$ 58
Other noncurrent assets
Indemnification Asset	33			33		52
Accrued and Other Current Liabilities [Member]
Indemnification liability	333			333		352
Deferred cash contribution	264			264		130
Other Noncurrent Obligations [Member]
Indemnification liability	100			100		96
Deferred cash contribution	136			136		$ 270	$ 400
The Dow Chemical Company [Domain]
Integration and separation costs	$ 63	$ 164		$ 174	$ 940

REVENUE (Details)

REVENUE (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Revenue from External Customer [Line Items]
Revenue, Percentage from Products and Service Transferred to Customers	99.00%	98.00%	99.00%	98.00%
Revenue, Remaining Performance Obligation, Amount	$ 915		$ 915		$ 826
Revenues	9,712	$ 10,764	27,836	$ 32,747
Contract with Customer, Liability, Revenue Recognized			110	100
Contract with Customer, Asset, Reclassified to Receivable			25	15
Accounts and notes receivable - Trade	4,689		4,689		4,844
Contract assets - current 1	17		17		41
Contract assets - noncurrent 2	43		43		4
Contract liabilities - current 3	310		310		193
Contract liabilities - noncurrent 4	2,004		2,004		1,607
The Dow Chemical Company [Domain]
Revenue from External Customer [Line Items]
Accounts and notes receivable - Trade	4,689		4,689		$ 4,844
U.S. & Canada
Revenue from External Customer [Line Items]
Revenues	3,391	3,932	9,885	11,937
EMEAI 1
Revenue from External Customer [Line Items]
Revenues	3,272	3,621	9,394	11,228
Asia Pacific
Revenue from External Customer [Line Items]
Revenues	2,073	2,193	5,850	6,464
Latin America
Revenue from External Customer [Line Items]
Revenues	$ 976	1,018	$ 2,707	3,118
Maximum [Member] | P21Y: 2020-07-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	21 years		21 years
Packaging & Specialty Plastics [Member]
Revenue from External Customer [Line Items]
Revenues	$ 4,565	5,062	$ 13,175	15,405
Packaging & Specialty Plastics [Member] | Hydrocarbons & Energy [Member]
Revenue from External Customer [Line Items]
Revenues	1,021	1,325	3,027	4,078
Packaging & Specialty Plastics [Member] | Packaging and Specialty Plastics [Member]
Revenue from External Customer [Line Items]
Revenues	3,544	3,737	10,148	11,327
Industrial Intermediates & Infrastructure [Member]
Revenue from External Customer [Line Items]
Revenues	3,058	3,365	8,520	10,187
Industrial Intermediates & Infrastructure [Member] | Industrial Solutions [Member]
Revenue from External Customer [Line Items]
Revenues	931	1,066	2,879	3,263
Industrial Intermediates & Infrastructure [Member] | Polyurethanes & CAV [Member]
Revenue from External Customer [Line Items]
Revenues	2,124	2,295	5,632	6,914
Industrial Intermediates & Infrastructure [Member] | Other [Member]
Revenue from External Customer [Line Items]
Revenues	3	4	9	10
Performance Materials & Coatings [Member]
Revenue from External Customer [Line Items]
Revenues	2,002	2,250	5,922	6,888
Performance Materials & Coatings [Member] | Coatings and Performance Monomers [Member]
Revenue from External Customer [Line Items]
Revenues	844	900	2,438	2,749
Performance Materials & Coatings [Member] | Consumer Solutions [Member]
Revenue from External Customer [Line Items]
Revenues	1,158	1,350	3,484	4,139
Corporate Segment [Member]
Revenue from External Customer [Line Items]
Revenues	$ 87	$ 87	$ 219	$ 267

Discontinued Operations and Dis

Discontinued Operations and Disposal Groups (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from sales of property and businesses, net of cash divested			$ 295	$ 47
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal	$ 220	$ 0	220	(44)
Packaging & Specialty Plastics [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal	35	0	35	0
Corporate Segment [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal	185	$ 0	185	$ (44)
Rail Infrastructure Operations and Assets [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from sales of property and businesses, net of cash divested	303
Disposal Group, Including Discontinued Operation, Assets, Noncurrent	68		68
Disposal Group, Including Discontinued Operation, Goodwill	2		2
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal	233
Rail Infrastructure Operations and Assets [Member] | Packaging & Specialty Plastics [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Group, Including Discontinued Operation, Assets	16		16
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal	48
Rail Infrastructure Operations and Assets [Member] | Corporate Segment [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Group, Including Discontinued Operation, Assets	54		54
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal	185
Marine and Terminal Operations and Assets [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Expected Cash Proceeds from sale of assets and related operations	$ 620		$ 620

Restructuring and related act_2

Restructuring and related activities (2020 Restructuring Program) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	$ 617	$ 147	$ 719	$ 368
The Dow Chemical Company [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	617	$ 147	719	$ 368
2020 Restructuring Program [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	575
Restructuring Reserve, Settled without Cash	(197)
Payments for Restructuring	(1)
Restructuring Reserve	377		$ 377
2020 Restructuring Program [Member] | The Dow Chemical Company [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	$ 575
restructuring and related cost, percentage	6.00%		6.00%
restructuring and related cost, percentage	6.00%		6.00%
2020 Restructuring Program [Member] | Accrued and Other Current Liabilities [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	$ 166		$ 166
2020 Restructuring Program [Member] | Other Noncurrent Obligations [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	211		211
2020 Restructuring Program [Member] | Packaging & Specialty Plastics [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	11
2020 Restructuring Program [Member] | Industrial Intermediates & Infrastructure [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	22
2020 Restructuring Program [Member] | Performance Materials & Coatings [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	174
2020 Restructuring Program [Member] | Corporate Segment [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	368
Employee Severance [Member] | 2020 Restructuring Program [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	297
Restructuring Reserve, Settled without Cash	0
Payments for Restructuring	(1)
Restructuring Reserve	296		296
Employee Severance [Member] | 2020 Restructuring Program [Member] | The Dow Chemical Company [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	297
Payments for Restructuring	(1)
Employee Severance [Member] | 2020 Restructuring Program [Member] | Packaging & Specialty Plastics [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	0
Employee Severance [Member] | 2020 Restructuring Program [Member] | Industrial Intermediates & Infrastructure [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	0
Employee Severance [Member] | 2020 Restructuring Program [Member] | Performance Materials & Coatings [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	0
Employee Severance [Member] | 2020 Restructuring Program [Member] | Corporate Segment [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	297
Asset write-downs and write-offs [Member] | 2020 Restructuring Program [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	197
Restructuring Reserve, Settled without Cash	(197)
Payments for Restructuring	0
Restructuring Reserve	0		0
Asset write-downs and write-offs [Member] | 2020 Restructuring Program [Member] | The Dow Chemical Company [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	197
Asset write-downs and write-offs [Member] | 2020 Restructuring Program [Member] | Packaging & Specialty Plastics [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	11
Asset write-downs and write-offs [Member] | 2020 Restructuring Program [Member] | Packaging & Specialty Plastics [Member] | The Dow Chemical Company [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	11
Asset write-downs and write-offs [Member] | 2020 Restructuring Program [Member] | Industrial Intermediates & Infrastructure [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	22
Asset write-downs and write-offs [Member] | 2020 Restructuring Program [Member] | Industrial Intermediates & Infrastructure [Member] | The Dow Chemical Company [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	22
Asset write-downs and write-offs [Member] | 2020 Restructuring Program [Member] | Performance Materials & Coatings [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	117
Asset write-downs and write-offs [Member] | 2020 Restructuring Program [Member] | Performance Materials & Coatings [Member] | The Dow Chemical Company [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	117
Asset write-downs and write-offs [Member] | 2020 Restructuring Program [Member] | Corporate Segment [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	47
Asset write-downs and write-offs [Member] | 2020 Restructuring Program [Member] | Corporate Segment [Member] | The Dow Chemical Company [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	47
Costs Associated with Exit and Disposal Activities [Member] | 2020 Restructuring Program [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	81
Restructuring Reserve, Settled without Cash	0
Payments for Restructuring	0
Restructuring Reserve	81		$ 81
Costs Associated with Exit and Disposal Activities [Member] | 2020 Restructuring Program [Member] | Contract Termination [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	25
Costs Associated with Exit and Disposal Activities [Member] | 2020 Restructuring Program [Member] | Environmental Remediation [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	56
Costs Associated with Exit and Disposal Activities [Member] | 2020 Restructuring Program [Member] | The Dow Chemical Company [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	81
Costs Associated with Exit and Disposal Activities [Member] | 2020 Restructuring Program [Member] | Packaging & Specialty Plastics [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	0
Costs Associated with Exit and Disposal Activities [Member] | 2020 Restructuring Program [Member] | Industrial Intermediates & Infrastructure [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	0
Costs Associated with Exit and Disposal Activities [Member] | 2020 Restructuring Program [Member] | Performance Materials & Coatings [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	57
Costs Associated with Exit and Disposal Activities [Member] | 2020 Restructuring Program [Member] | Performance Materials & Coatings [Member] | Contract Termination [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	5
Costs Associated with Exit and Disposal Activities [Member] | 2020 Restructuring Program [Member] | Performance Materials & Coatings [Member] | Environmental Remediation [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	52
Costs Associated with Exit and Disposal Activities [Member] | 2020 Restructuring Program [Member] | Corporate Segment [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	24
Costs Associated with Exit and Disposal Activities [Member] | 2020 Restructuring Program [Member] | Corporate Segment [Member] | Contract Termination [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	20
Costs Associated with Exit and Disposal Activities [Member] | 2020 Restructuring Program [Member] | Corporate Segment [Member] | Environmental Remediation [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	$ 4

Restructuring and Related Act_3

Restructuring and Related Activities (DowDupont Cost Synergy Program) (Details) - USD ($) $ in Millions	3 Months Ended							9 Months Ended		37 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Dec. 31, 2018
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	$ 617				$ 147			$ 719	$ 368
The Dow Chemical Company [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net	617				147			719	368
DowDuPont Cost Synergy Program [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net			$ 90	$ 33	56	$ 59	$ 144			$ 961
Restructuring Reserve, Settled without Cash				33	5	29	76
Payments for Restructuring	44	$ 22	43	56	83	73	83
Restructuring Reserve	48	96	118	71	127	159	202	48	127	48	$ 217
DowDuPont Cost Synergy Program [Member] | Accrued and Other Current Liabilities [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	35			52				35		35
DowDuPont Cost Synergy Program [Member] | Other Noncurrent Liabilities [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	13			19				13		13
DowDuPont Cost Synergy Program [Member] | The Dow Chemical Company [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve, Accrual Adjustment	(4)
DowDuPont Cost Synergy Program [Member] | Packaging & Specialty Plastics [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net							1
DowDuPont Cost Synergy Program [Member] | Corporate Segment [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net			90	26	50	37	143
DowDuPont Cost Synergy Program [Member] | Performance Materials & Coatings [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net				5	1	22
DowDuPont Cost Synergy Program [Member] | Industrial Intermediates & Infrastructure [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net				2	5
Employee Severance [Member] | DowDuPont Cost Synergy Program [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net			90	0	46	25	52			653
Restructuring Reserve, Accrual Adjustment	4
Restructuring Reserve, Settled without Cash				0	0	0	0
Payments for Restructuring	44	21	42	52	77	71	79
Restructuring Reserve	33	81	102	54	106	137	183	33	106	33	210
Employee Severance [Member] | DowDuPont Cost Synergy Program [Member] | The Dow Chemical Company [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve, Accrual Adjustment	(4)
Employee Severance [Member] | DowDuPont Cost Synergy Program [Member] | Packaging & Specialty Plastics [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net							0
Employee Severance [Member] | DowDuPont Cost Synergy Program [Member] | Corporate Segment [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net			90	0	46	25	52
Employee Severance [Member] | DowDuPont Cost Synergy Program [Member] | Performance Materials & Coatings [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net				0	0	0
Employee Severance [Member] | DowDuPont Cost Synergy Program [Member] | Industrial Intermediates & Infrastructure [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net				0	0
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	33	5	29	76			263
Restructuring Reserve, Settled without Cash				33	5	29	76
Payments for Restructuring	0	0	0	0	0	0	0
Restructuring Reserve	0	0	0	0	0	0	0	0	0	0	0
Asset write-downs and write-offs [Member] | DowDuPont Cost Synergy Program [Member] | The Dow Chemical Company [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve, Accrual Adjustment	0
Asset write-downs and write-offs [Member] | DowDuPont Cost Synergy Program [Member] | Packaging & Specialty Plastics [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net							0
Asset write-downs and write-offs [Member] | DowDuPont Cost Synergy Program [Member] | Corporate Segment [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net			0	26	4	7	76
Asset write-downs and write-offs [Member] | DowDuPont Cost Synergy Program [Member] | Performance Materials & Coatings [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net				5	1	22
Asset write-downs and write-offs [Member] | DowDuPont Cost Synergy Program [Member] | Industrial Intermediates & Infrastructure [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net				2	0
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	5	5	16			45
Restructuring Reserve, Settled without Cash				0	0	0	0
Payments for Restructuring	0	1	1	4	6	2	4
Restructuring Reserve	15	$ 15	16	17	21	22	19	$ 15	$ 21	$ 15	$ 7
Costs Associated with Exit and Disposal Activities [Member] | DowDuPont Cost Synergy Program [Member] | The Dow Chemical Company [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve, Accrual Adjustment	$ 0
Costs Associated with Exit and Disposal Activities [Member] | DowDuPont Cost Synergy Program [Member] | Packaging & Specialty Plastics [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net							1
Costs Associated with Exit and Disposal Activities [Member] | DowDuPont Cost Synergy Program [Member] | Corporate Segment [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net			$ 0	0	0	5	$ 15
Costs Associated with Exit and Disposal Activities [Member] | DowDuPont Cost Synergy Program [Member] | Performance Materials & Coatings [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net				0	0	$ 0
Costs Associated with Exit and Disposal Activities [Member] | DowDuPont Cost Synergy Program [Member] | Industrial Intermediates & Infrastructure [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and asset related charges - net				$ 0	$ 5

Restructuring and Related Act_4

Restructuring and Related Activities (Asset Related Charges) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Restructuring and Related Activities [Abstract]
Asset Impairment Charges	$ 46		$ 58
Restructuring Cost and Reserve [Line Items]
Asset Impairment Charges	46		58
Non-manufacturing Assets [Member]
Restructuring and Related Activities [Abstract]
Asset Impairment Charges	24
Restructuring Cost and Reserve [Line Items]
Asset Impairment Charges	24
Non-manufacturing Assets [Member] | Fair Value, Nonrecurring [Member]
Restructuring and Related Activities [Abstract]
Asset Impairment Charges	15
Restructuring Cost and Reserve [Line Items]
Asset Impairment Charges	15
Manufacturing Facility [Member]
Restructuring and Related Activities [Abstract]
Asset Impairment Charges	7	$ 16	19	$ 34
Restructuring Cost and Reserve [Line Items]
Asset Impairment Charges	$ 7	16	19	$ 34
Manufacturing Facility [Member] | Fair Value, Nonrecurring [Member]
Restructuring and Related Activities [Abstract]
Asset Impairment Charges		75
Restructuring Cost and Reserve [Line Items]
Asset Impairment Charges		75
Packaging & Specialty Plastics [Member] | Manufacturing Facility [Member] | Fair Value, Nonrecurring [Member]
Restructuring and Related Activities [Abstract]
Asset Impairment Charges		24	19
Restructuring Cost and Reserve [Line Items]
Asset Impairment Charges		24	19
Corporate Segment [Member]
Restructuring and Related Activities [Abstract]
Asset Impairment Charges			24
Restructuring Cost and Reserve [Line Items]
Asset Impairment Charges			$ 24
Corporate Segment [Member] | Manufacturing Facility [Member] | Fair Value, Nonrecurring [Member]
Restructuring and Related Activities [Abstract]
Asset Impairment Charges		51
Restructuring Cost and Reserve [Line Items]
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, 2020	Jun. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Sundry income (expense) - net	$ 182		$ 301	$ 154	$ 369
Gain (Loss) on Extinguishment of Debt	63		0	149	44
Gain (Loss) Related to Litigation Settlement	0		205	6	205
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal	220		0	220	(44)
Charges related to separation, distribution and tax matters agreements			0		(127)
Nonoperating Income (Expense)
Sundry income (expense) - net	182		301	154	369
Gain (Loss) on Extinguishment of Debt	(63)		0	(149)	(44)
Other Nonoperating Income (Expense)	21		9	26	45
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal	(13)		0	(13)	(44)
Gain (Loss) on Disposition of Other Assets	2		26	7	33
Charges related to separation, distribution and tax matters agreements	0		0	0	(52)
Net periodic benefit cost	26		44	81	161
Foreign Currency Transaction Gain (Loss), before Tax	(24)		17	(42)	65
Breast Implant and Other Products Liability Claims [Member] | Nonoperating Income (Expense)
Loss Contingency Accrual, Period Increase (Decrease)	0		85	5	85
Rail Infrastructure | Nonoperating Income (Expense)
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal	233		0	233	0
The Dow Chemical Company [Domain]
Sundry income (expense) - net	181		284	150	462
Gain (Loss) on Extinguishment of Debt	(63)		0	(149)	(44)
Other Nonoperating Income (Expense)	18		11	25	47
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal	(13)		(5)	(13)	9
Gain (Loss) on Disposition of Other Assets	2		26	7	33
Net periodic benefit cost	26		44	81	161
Foreign Currency Transaction Gain (Loss), before Tax	(22)		3	(45)	51
The Dow Chemical Company [Domain] | Breast Implant and Other Products Liability Claims [Member]
Loss Contingency Accrual, Period Increase (Decrease)	0		85	5	85
The Dow Chemical Company [Domain] | Rail Infrastructure
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal	233		0	233	0
Nova Ethylene Asset Matter [Member]
Gain (Loss) Related to Litigation Settlement		$ 18	186
Nova Ethylene Asset Matter [Member] | Nonoperating Income (Expense)
Gain (Loss) Related to Litigation Settlement	0		170	6	170
Nova Ethylene Asset Matter [Member] | The Dow Chemical Company [Domain]
Gain (Loss) Related to Litigation Settlement	0		170	6	170
Commercial Creditors Litigation [Member] | Nonoperating Income (Expense)
Loss Contingency Accrual, Period Increase (Decrease)	0		(50)	0	(50)
Commercial Creditors Litigation [Member] | The Dow Chemical Company [Domain]
Loss Contingency Accrual, Period Increase (Decrease)	$ 0		$ (50)	$ 0	$ (50)

Accrued and Other Current Liabi

Accrued and Other Current Liabilities (Details) - USD ($) $ in Millions	Sep. 30, 2020	Dec. 31, 2019
Employee-related Liabilities, Current	$ 677	$ 284
Accrued and other current liabilities	3,408	2,762
The Dow Chemical Company [Domain]
Accrued and other current liabilities	$ 2,784	$ 2,233

Company-Owned Life Insurance (D

Company-Owned Life Insurance (Details) - USD ($) $ in Millions	Sep. 30, 2020	Dec. 31, 2019
Gross Life Insurance, Corporate or Bank Owned, Amount	$ 817	$ 820
Life Insurance, Corporate or Bank Owned, Amount	521	735
COLI Monetization [Member]
Other Short-term Borrowings	$ 296	$ 85

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, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Income from continuing operations, net of tax	$ (1)	$ 347	$ 40	$ 593
Net income attributable to noncontrolling interests - continuing operations	24	14	51	61
Net income attributable to participating securities - continuing operations 1	3	2	7	4
Income (loss) from continuing operations attributable to common stockholders	(28)	331	(18)	528
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent	0	0	0	445
Net income attributable to noncontrolling interests - discontinued operations	0	0	0	13
Income from discontinued operations attributable to common stockholders	0	0	0	432
Net income (loss) attributable to common stockholders	$ (28)	$ 331	$ (18)	$ 960
Earnings (loss) per common share from continuing operations - basic	$ (0.04)	$ 0.45	$ (0.02)	$ 0.71
Earnings per common share from discontinued operations - basic	0	0	0	0.58
Earnings (loss) per common share - basic	(0.04)	0.45	(0.02)	1.29
Earnings (loss) per common share from continuing operations - diluted	(0.04)	0.45	(0.02)	0.71
Earnings per common share from discontinued operations - diluted	0	0	0	0.58
Earnings (loss) per common share - diluted	$ (0.04)	$ 0.45	$ (0.02)	$ 1.29
Weighted-average common shares outstanding - basic	740.5	739.8	740	743.3
Dilutive effect of equity compensation plans	0	3.2	0	2.8
Weighted-average common shares outstanding - diluted	740.5	743	740	746.1
Stock options and restricted stock units excluded from EPS calculations	26.9	12.9	27.1	6.4

NONCONSOLIDATED AFFILIATES (Det

NONCONSOLIDATED AFFILIATES (Details) - USD ($) $ in Millions	1 Months Ended		3 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019
Schedule of Equity Method Investments [Line Items]
Investment in nonconsolidated affiliates	$ 1,281			$ 1,404
Equity Method Investment, Liability, Noncurrent	(305)			(80)
Equity Method Investment, Net of Investment Liabilities	976			1,324
The Kuwait Styrene Company K.S.C.C. [Member]
Schedule of Equity Method Investments [Line Items]
Proceeds from Equity Method Investment, Distribution			$ 42
EQUATE Petrochemical Company Ksc [Member]
Schedule of Equity Method Investments [Line Items]
Equity Method Investment, Liability, Noncurrent	(202)			(80)
Proceeds from Equity Method Investment, Distribution		$ 157
The Kuwait Olefins Company K.S.C.C. [Member]
Schedule of Equity Method Investments [Line Items]
Proceeds from Equity Method Investment, Distribution	115
Sadara Chemical Company [Member]
Schedule of Equity Method Investments [Line Items]
Equity Method Investment, Liability, Noncurrent	$ (103)			$ 0

GOODWILL AND OTHER INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLE ASSETS - Summary of Goodwill (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Goodwill [Line Items]
Goodwill	$ 8,854	$ 8,796
Goodwill, Foreign Currency Translation Gain (Loss)	60
Rail Infrastructure Operations and Assets [Member]
Goodwill [Line Items]
Goodwill, Written off Related to Sale of Business Unit	(2)
Packaging & Specialty Plastics [Member]
Goodwill [Line Items]
Goodwill	5,112	5,109
Goodwill, Foreign Currency Translation Gain (Loss)	5
Packaging & Specialty Plastics [Member] | Rail Infrastructure Operations and Assets [Member]
Goodwill [Line Items]
Goodwill, Written off Related to Sale of Business Unit	(2)
Industrial Intermediates & Infrastructure [Member]
Goodwill [Line Items]
Goodwill	1,102	1,100
Goodwill, Foreign Currency Translation Gain (Loss)	2
Industrial Intermediates & Infrastructure [Member] | Rail Infrastructure Operations and Assets [Member]
Goodwill [Line Items]
Goodwill, Written off Related to Sale of Business Unit	0
Performance Materials & Coatings [Member]
Goodwill [Line Items]
Goodwill	2,640	$ 2,587
Goodwill, Foreign Currency Translation Gain (Loss)	53
Performance Materials & Coatings [Member] | Rail Infrastructure Operations and Assets [Member]
Goodwill [Line Items]
Goodwill, Written off Related to Sale of Business Unit	$ 0

GOODWILL AND OTHER INTANGIBLE_4

GOODWILL AND OTHER INTANGIBLE ASSETS - Summary of Other Intangible Assets (Details) - USD ($) $ in Millions	Sep. 30, 2020	Dec. 31, 2019
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	$ 7,718	$ 7,642
Finite-Lived Intangible Assets, Accumulated Amortization	(4,276)	(3,886)
Finite-Lived Intangible Assets, Net	3,442	3,756
Indefinite Lived Intangible Assets (Excluding Goodwill), Accumulated Amortization		0
Intangible Assets, Gross (Excluding Goodwill)	7,718	7,645
Other intangible assets	3,442	3,759
Developed technology
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	2,637	2,634
Finite-Lived Intangible Assets, Accumulated Amortization	(1,624)	(1,467)
Finite-Lived Intangible Assets, Net	1,013	1,167
Software
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	1,482	1,449
Finite-Lived Intangible Assets, Accumulated Amortization	(966)	(893)
Finite-Lived Intangible Assets, Net	516	556
Trademarks/tradenames
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	352	352
Finite-Lived Intangible Assets, Accumulated Amortization	(343)	(342)
Finite-Lived Intangible Assets, Net	9	10
Customer-related
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	3,247	3,207
Finite-Lived Intangible Assets, Accumulated Amortization	(1,343)	(1,184)
Finite-Lived Intangible Assets, Net	1,904	2,023
In-process research and development
Finite-Lived Intangible Assets [Line Items]
Indefinite-lived Intangible Assets (Excluding Goodwill)	0	$ 3
Indefinite Lived Intangible Assets (Excluding Goodwill), Accumulated Amortization	$ 0

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, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Finite-Lived Intangible Assets [Line Items]
Amortization of intangibles	$ 100	$ 100	$ 300	$ 320
Other intangible assets, excluding software
Finite-Lived Intangible Assets [Line Items]
Amortization of intangibles	100	100	300	320
Software
Finite-Lived Intangible Assets [Line Items]
Amortization of intangibles	$ 24	$ 23	$ 72	$ 70

GOODWILL AND OTHER INTANGIBLE_6

GOODWILL AND OTHER INTANGIBLE ASSETS - Summary of Future Amortization Expense (Details) $ in Millions	Sep. 30, 2020USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2020	$ 495
2021	471
2022	408
2023	376
2024	358
2025	$ 268

NOTES PAYABLE, LONG-TERM DEBT_3

NOTES PAYABLE, LONG-TERM DEBT AND AVAILABLE CREDIT FACILITIES Notes Payable (Details) - USD ($) $ in Millions	Sep. 30, 2020	Dec. 31, 2019
Short-term Debt [Line Items]
Short-term Debt	$ 329	$ 586
Period-end average interest rates	3.07%	6.30%
Commercial Paper [Member]
Short-term Debt [Line Items]
Short-term Debt	$ 0	$ 151
Notes Payable to Banks [Member]
Short-term Debt [Line Items]
Short-term Debt	$ 329	$ 435

NOTES PAYABLE, LONG-TERM DEBT_4

NOTES PAYABLE, LONG-TERM DEBT AND AVAILABLE CREDIT FACILITIES Long-Term Debt (Details) € in Millions, $ in Millions	1 Months Ended			3 Months Ended				9 Months Ended
	Sep. 30, 2020USD ($)	Aug. 31, 2020USD ($)	Jun. 30, 2019USD ($)	Sep. 30, 2020USD ($)	Mar. 31, 2020USD ($)	Sep. 30, 2019USD ($)	Jun. 30, 2019USD ($)	Sep. 30, 2020USD ($)	Sep. 30, 2019USD ($)	Aug. 31, 2020EUR (€)	Mar. 31, 2020EUR (€)	Dec. 31, 2019USD ($)	May 31, 2019USD ($)
Debt Instrument [Line Items]
Finance lease obligations 2	$ 496			$ 496				$ 496
Unamortized debt discount and issuance costs	(375)			(375)				(375)				$ (331)
Long-term debt due within one year 3	(347)			(347)				(347)				(435)
Long-Term Debt (variable interest entities nonrecourse - 2020: $19; 2019: $34)	16,698			16,698				16,698				15,975
Long-term Debt, Maturities, Repayments of Principal, Remainder of Fiscal Year	101			101				101
Long-Term Debt, Maturity, Year One	500			500				500
Long-term Debt, Maturities, Repayments of Principal in Year Two	270			270				270
Long-term Debt, Maturities, Repayments of Principal in Year Three	415			415				415
Long-term Debt, Maturities, Repayments of Principal in Year Four	1,075			1,075				1,075
Long-term Debt, Maturities, Repayments of Principal in Year Five	788			788				788
Gain (Loss) on Extinguishment of Debt				(63)		$ 0		(149)	$ (44)
Short-term Debt	329			329				329				586
Repayments of Long-term Debt								76
Proceeds from issuance of long-term debt								4,649	2,146
Line of Credit Facility, Maximum Borrowing Capacity	7,825			7,825				7,825
Long Term Debt, Accumulated Fair Value Adjustment	67			67				67				1
Notes Payable to Banks [Member]
Debt Instrument [Line Items]
Short-term Debt	329			329				329				$ 435
Uncommitted Credit Facility [Member] | Notes Payable to Banks [Member]
Debt Instrument [Line Items]
Short-term Debt					$ 800
Accounts Receivable Facility, Europe [Member]
Debt Instrument [Line Items]
Trade Accounts Receivable Eligible for Sale	400			400				400
Euros Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount | €											€ 2,250
Debt Instrument, Interest Rate, Stated Percentage					1.00%						1.00%
0.50 Percent Notes Due 2027 [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount | €											€ 1,000
Debt Instrument, Interest Rate, Stated Percentage					0.50%						0.50%
1.125 Percent Notes Due 2032 [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount | €											€ 750
Debt Instrument, Interest Rate, Stated Percentage					1.125%						1.125%
1.875 Percent Notes Due 2040 [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount | €											€ 500
Debt Instrument, Interest Rate, Stated Percentage					1.875%						1.875%
Term Loan Facility, Due September 2023 [Member]
Debt Instrument [Line Items]
Repayments of Debt							$ 2,500
Term Loan Facility, Due September 2023 [Member] | Sundry Income (Expense), Net [Member]
Debt Instrument [Line Items]
Gain (Loss) on Extinguishment of Debt							$ 2
Term Loan Facility, Due September 2023 [Member] | Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Repayments of Debt		$ 1,250			$ 750
3.0 Percent Notes Due 2022 [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage					3.00%						3.00%
Repayments of Notes Payable					$ 1,250
3.0 Percent Notes Due 2022 [Member] | Sundry Income (Expense), Net [Member]
Debt Instrument [Line Items]
Gain (Loss) on Extinguishment of Debt					$ 85
U.S. Dollar Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount | €										€ 2,000
Proceeds from Issuance of Long-term Debt	556
2.1 Percent Notes Due 2030 [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount | €										€ 850
Debt Instrument, Interest Rate, Stated Percentage										2.10%
3.6 Percent Notes Due 2050 [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount | €										€ 1,150
Debt Instrument, Interest Rate, Stated Percentage										3.60%
Debt Securities [Member]
Debt Instrument [Line Items]
Repayments of Long-term Debt	$ 493
Debt Securities [Member] | Sundry Income (Expense), Net [Member]
Debt Instrument [Line Items]
Gain (Loss) on Extinguishment of Debt				62
InterNotes redeemed [Member]
Debt Instrument [Line Items]
Repayments of Notes Payable								166	117
Notes Issued								167	136
InterNotes redeemed, Various maturities [Member]
Debt Instrument [Line Items]
Repayments of Notes Payable								307
InterNotes redeemed, Various maturities [Member] | Sundry Income (Expense), Net [Member]
Debt Instrument [Line Items]
Gain (Loss) on Extinguishment of Debt				$ 1				2
Long Term Debt Repayment - Variable Interest Entity [Member]
Debt Instrument [Line Items]
Repayments of Debt								$ 17	136
Proceeds from issuance of long-term debt									$ 16
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%
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%
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%
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
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	0.00%			0.00%				0.00%				8.44%
Long-term Debt, Gross	$ 0			$ 0				$ 0				$ 76
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	8.95%			8.95%				8.95%				8.95%
Long-term Debt, Gross	$ 173			$ 173				$ 173				$ 174
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	8.64%			8.64%				8.64%				3.50%
Long-term Debt, Gross	$ 121			$ 121				$ 121				$ 1,372
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	7.63%			7.63%				7.63%				7.64%
Long-term Debt, Gross	$ 250			$ 250				$ 250				$ 325
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	3.43%			3.43%				3.43%				3.37%
Long-term Debt, Gross	$ 1,017			$ 1,017				$ 1,017				$ 1,397
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	5.13%			5.13%				5.13%				5.26%
Long-term Debt, Gross	$ 625			$ 625				$ 625				$ 662
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	5.22%			5.22%				5.22%				5.73%
Long-term Debt, Gross	$ 10,887			$ 10,887				$ 10,887				$ 8,820
Loans Payable [Member] | U.S. Dollar Loans [Member]
Debt Instrument [Line Items]
Long-term Debt, Weighted Average Interest Rate, at Point in Time	0.00%			0.00%				0.00%				2.55%
Long-term Debt, Gross	$ 0			$ 0				$ 0				$ 2,000
Loans Payable [Member] | Foreign Currency Loans [Member]
Debt Instrument [Line Items]
Long-term Debt, Weighted Average Interest Rate, at Point in Time	2.09%			2.09%				2.09%				3.26%
Long-term Debt, Gross	$ 3,231			$ 3,231				$ 3,231				$ 592
Medium-term Notes [Member]
Debt Instrument [Line Items]
Long-term Debt, Weighted Average Interest Rate, at Point in Time	3.52%			3.52%				3.52%				3.44%
Long-term Debt, Gross	$ 620			$ 620				$ 620				$ 928
Finance Leases [Member]
Debt Instrument [Line Items]
Finance lease obligations 2	$ 496			$ 496				$ 496				$ 395

NOTES PAYABLE, LONG-TERM DEBT_5

NOTES PAYABLE, LONG-TERM DEBT AND AVAILABLE CREDIT FACILITIES Committed and Available Credit Facilities (Details) $ in Millions	Sep. 30, 2020USD ($)
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 7,825
Line of Credit Facility, Remaining Borrowing Capacity	7,825
Revolving Credit Facility [Member] | Five Year Competitive Advance and 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
Revolving Credit Facility [Member] | Bilateral Revolving Credit Facility, Due December 2021, Facility One
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	300
Line of Credit Facility, Remaining Borrowing Capacity	300
Revolving Credit Facility [Member] | Bilateral Revolving Credit Facility, Due December 2021, Facility Two
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	300
Line of Credit Facility, Remaining Borrowing Capacity	300
Revolving Credit Facility [Member] | Bilateral Revolving Credit Facility, Due March 2022 [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	150
Line of Credit Facility, Remaining Borrowing Capacity	150
Revolving Credit Facility [Member] | Bilateral Revolving Credit Facility, Due June 2022
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	100
Line of Credit Facility, Remaining Borrowing Capacity	100
Revolving Credit Facility [Member] | Bilateral Revolving Credit Facility, Due September 2022. Facility One
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	200
Line of Credit Facility, Remaining Borrowing Capacity	200
Revolving Credit Facility [Member] | Bilateral Revolving Credit Facility, Due September 2023, Facility Two
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	250
Line of Credit Facility, Remaining Borrowing Capacity	250
Revolving Credit Facility [Member] | Bilateral Revolving Credit Facility, Due September 2023, Facility Three
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	300
Line of Credit Facility, Remaining Borrowing Capacity	300
Revolving Credit Facility [Member] | Bilateral Revolving Credit Facility, Due October 2024, Facility One [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	100
Line of Credit Facility, Remaining Borrowing Capacity	100
Revolving Credit Facility [Member] | Bilateral Revolving Credit Facility, Due September 2023, Facility One
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	200
Line of Credit Facility, Remaining Borrowing Capacity	200
Revolving Credit Facility [Member] | Bilateral Revolving Credit Facility, Due October 2024, Facility Two [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	100
Line of Credit Facility, Remaining Borrowing Capacity	100
Revolving Credit Facility [Member] | Bilateral Revolving Credit Facility, Due November 2024 [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	200
Line of Credit Facility, Remaining Borrowing Capacity	200
Revolving Credit Facility [Member] | Bilateral Revolving Credit Facility, Due March 2025, Facility One [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	100
Line of Credit Facility, Remaining Borrowing Capacity	100
Revolving Credit Facility [Member] | Bilateral Revolving Credit Facility, Due March 2025, Facility Two [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	250
Line of Credit Facility, Remaining Borrowing Capacity	250
Revolving Credit Facility [Member] | Bilateral Revolving Credit Facility, Due March 2025, Facility Three [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	275
Line of Credit Facility, Remaining Borrowing Capacity	$ 275

COMMITMENTS AND CONTINGENT LI_6

COMMITMENTS AND CONTINGENT LIABILITES (Dow Silicones Chapter 11 Related Matters) (Details) (Details) - Dow Silicones Corporation [Member] - USD ($) $ in Millions	Jun. 01, 2004	Sep. 30, 2019	Sep. 30, 2020	Dec. 31, 2019
Product Liability Contingency [Line Items]
Indemnification Asset			$ 115	$ 100
Breast Implant and Other Products Liability Claims [Member]
Product Liability Contingency [Line Items]
Product Liability Contingency, Payments Incurred To Date			1,762
Product Liability Contingency, Unexpended Balance			62
Loss Contingency Accrual, Product Liability, Net			160	165
Loss Contingency Accrual, Period Increase (Decrease)		$ 98
Accrued and Other Current Liabilities [Member] | Breast Implant and Other Products Liability Claims [Member]
Product Liability Contingency [Line Items]
Loss Contingency Accrual, Product Liability, Net			14	20
Other Noncurrent Obligations [Member] | Breast Implant and Other Products Liability Claims [Member]
Product Liability Contingency [Line Items]
Loss Contingency Accrual, Product Liability, Net			$ 146	$ 145
Commercial Creditors Litigation [Member]
Product Liability Contingency [Line Items]
Loss Contingency Accrual, Period Increase (Decrease)		50
Payments for Legal Settlements	$ 1,500
Indemnification Asset		37
Commercial Creditors Litigation [Member] | Accrued and Other Current Liabilities [Member]
Product Liability Contingency [Line Items]
Estimated Litigation Liability		172
Class 16 receivable [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_7

COMMITMENTS AND CONTINGENT LIABILITIES Indemnifications with Corning (Details) - USD ($) $ in Millions	Sep. 30, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 01, 2016
Other noncurrent assets
Loss Contingencies [Line Items]
Indemnification Asset	$ 33	$ 52
Other Current Assets [Member]
Loss Contingencies [Line Items]
Indemnification Asset	58	58
Dow Silicones Corporation [Member]
Loss Contingencies [Line Items]
Business Combination, Indemnification Assets, Percentage of Future Losses				50.00%
Indemnification Asset	115	100
Dow Silicones Corporation [Member] | Commercial Creditors Litigation [Member]
Loss Contingencies [Line Items]
Indemnification Asset			$ 37
Dow Silicones Corporation [Member] | Other Current Assets [Member] | Commercial Creditors Litigation [Member]
Loss Contingencies [Line Items]
Indemnification Asset	0	37
Environmental Issue [Member] | Dow Silicones Corporation [Member]
Loss Contingencies [Line Items]
Indemnification Asset	50		$ 48
Environmental Issue [Member] | Dow Silicones Corporation [Member] | Other noncurrent assets
Loss Contingencies [Line Items]
Indemnification Asset	$ 115	$ 63

COMMITMENTS AND CONTINGENT LI_8

COMMITMENTS AND CONTINGENT LIABILITIES (Nova Patent Infringement Matter) (Details) - Dow V. Nova Chemicals Corporation Patent Infringement Matter [Member] $ in Millions, $ in Millions	Jul. 06, 2017USD ($)	Jun. 29, 2017CAD ($)	Jun. 29, 2017USD ($)	Sep. 30, 2020USD ($)	Dec. 31, 2019USD ($)
Gain Contingencies [Line Items]
Litigation Settlement, Amount Awarded from Other Party		$ 645	$ 495
Proceeds from Legal Settlements	$ 501
Estimated Litigation Liability, Noncurrent				$ 341	$ 341

COMMITMENTS AND CONTINGENT LI_9

COMMITMENTS AND CONTINGENT LIABILITIES Nova Ethylene Asset Matter (Details) $ in Millions, $ in Millions

Mar. 31, 2020USD ($)

Oct. 11, 2019USD ($)

Oct. 11, 2019CAD ($)

Sep. 18, 2019USD ($)

Sep. 18, 2019CAD ($)

Oct. 24, 2019CAD ($)

Sep. 30, 2020USD ($)

Jun. 30, 2020USD ($)

Sep. 30, 2019USD ($)

Sep. 30, 2020USD ($)

Sep. 30, 2019USD ($)

Dec. 31, 2019USD ($)

Gain Contingencies [Line Items]

Gain (Loss) Related to Litigation Settlement

$ 0

$ 205

$ 6

$ 205

Nova Ethylene Asset Matter [Member]

Gain Contingencies [Line Items]

Estimated Litigation Liability, Noncurrent

875

$ 875

$ 893

Litigation Settlement, Amount Awarded from Other Party

$ 259

$ 1,080

$ 1,430

Litigation settlement, Amount Awarded from Other Party - Withholding Tax

$ 347

Proceeds from Legal Settlements

$ 800

$ 1,080

Gain (Loss) Related to Litigation Settlement

$ 18

186

Nova Ethylene Asset Matter [Member] | Sundry Income (Expense), Net [Member]

Gain Contingencies [Line Items]

Gain (Loss) Related to Litigation Settlement

6

170

Nova Ethylene Asset Matter [Member] | Selling, General and Administrative Expenses [Member]

Gain Contingencies [Line Items]

Gain (Loss) Related to Litigation Settlement

$ 12

Nova Ethylene Asset Matter [Member] | Selling, general and administrative expenses

Gain Contingencies [Line Items]

Gain (Loss) Related to Litigation Settlement

$ 16

LEASES (Details)

LEASES (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Operating Lease, Cost	$ 122	$ 134	$ 362	$ 398
Finance Lease, Right-of-Use Asset, Amortization	16	14	42	31
Finance Lease, Interest Expense	7	6	19	19
Finance Lease, Cost	23	20	61	50
Short-term Lease, Cost	54	51	161	151
Variable Lease, Cost	45	89	157	196
Sublease Income	(2)	0	(4)	(2)
Lease, Cost	242	$ 294	737	793
Operating Lease, Payments			357	398
Finance Lease, Interest Payment on Liability			19	19
Finance Lease, Principal Payments			34	$ 16
Right-of-Use Asset Obtained in Exchange for Operating Lease Liability			68		$ 2,476
Right-of-Use Asset Obtained in Exchange for Finance Lease Liability			142		89
Operating lease right-of-use assets	1,809		1,809		2,072
Property	56,132		56,132		54,910
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	(35,719)		(35,719)		(33,914)
Total Lease Assets	2,231		2,231		2,391
Operating lease liabilities - current	405		405		421
Finance Lease, Liability, Current	49		49		32
Operating lease liabilities - noncurrent	1,488		1,488		1,739
Finance Lease, Liability, Noncurrent	447		447		363
Total Lease Liabilities	$ 2,389		$ 2,389		$ 2,555
Operating Lease, Weighted Average Remaining Lease Term	7 years 7 months 6 days		7 years 7 months 6 days		8 years
Finance Lease, Weighted Average Remaining Lease Term	11 years 8 months 12 days		11 years 8 months 12 days		12 years 3 months 18 days
Operating Lease, Weighted Average Discount Rate, Percent	3.96%		3.96%		4.09%
Finance Lease, Weighted Average Discount Rate, Percent	5.56%		5.56%		6.28%
Lessee, Operating Lease, Liability, Payments, Remainder of Fiscal Year	$ 127		$ 127
Finance Lease, Liability, Payments, Remainder of Fiscal Year	25		25
Lessee, Operating Lease, Liability, to be Paid, Year One	443		443
Finance Lease, Liability, to be Paid, Year One	72		72
Lessee, Operating Lease, Liability, Payments, Due Year Two	359		359
Finance Lease, Liability, Payments, Due Year Two	68		68
Lessee, Operating Lease, Liability, Payments, Due Year Three	288		288
Finance Lease, Liability, Payments, Due Year Three	93		93
Lessee, Operating Lease, Liability, Payments, Due Year Four	222		222
Finance Lease, Liability, to be Paid, Year Four	40		40
Lessee, Operating Lease, Liability, Payments, Due Year Five	806		806
Finance Lease, Liability, Payments, Due Year Five	389		389
Lessee, Operating Lease, Liability, Payments, Due	2,245		2,245
Finance Lease, Liability, Payment, Due	687		687
Lessee, Operating Lease, Liability, Undiscounted Excess Amount	352		352
Finance Lease, Liability, Undiscounted Excess Amount	191		191
Operating Lease, Liability	1,893		1,893
Finance lease obligations 2	496		496
Lessee, Additional Leases Not yet Commenced, Assumptions and Judgment, Amount	56		$ 56
Lessee, Additional Leases Not yet Commenced, Term of Contract			20 years
Residual Value Guarantees [Member]
Guarantor Obligations, Maximum Exposure, Undiscounted	807		$ 807		$ 792
Guarantor Obligations, Current Carrying Value	24		24		0
Guarantor Obligations [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	807		807		792
Guarantor Obligations, Current Carrying Value	24		24		0
Finance Leases [Member]
Property	620		620		486
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	$ (198)		$ (198)		(167)
Accounting Standards Update 2016-02 [Member]
Right-of-Use Asset Obtained in Exchange for Operating Lease Liability					$ 2,300

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Jun. 30, 2020	Dec. 31, 2019	Jun. 30, 2019	Dec. 31, 2018
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive loss	$ (9,941)	$ (9,219)	$ (9,941)	$ (9,219)		$ (10,246)
Other Comprehensive Income (Loss), Net of Tax	284	(231)	305	(127)
Settlements and transfers related to separation from DowDuPont Inc.			0	1,935
AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-sale, Parent [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive loss	48	60	48	60	$ 40	64	$ 49	$ (51)
Other Comprehensive Income (Loss), before Reclassifications, before Tax	35	20	39	158
Other Comprehensive Income (Loss), Tax	(8)	(4)	(10)	(33)
Other Comprehensive Income (Loss), before Reclassifications, Net of Tax	27	16	29	125
Other Comprehensive Income (Loss), Net of Tax	8	11	(16)	111
AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-sale, Parent [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Reclassification from Accumulated Other Comprehensive Income, Current Period, before Tax	(25)	(6)	(59)	(18)
Reclassification from AOCI, Current Period, Tax	6	1	14	4
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax	(19)	(5)	(45)	(14)
Accumulated Foreign Currency Adjustment Attributable to Parent [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive loss	(1,144)	(1,283)	(1,144)	(1,283)	(1,235)	(1,135)	(1,067)	(1,813)
Other Comprehensive Income (Loss), before Reclassifications, before Tax	116	(164)	18	(100)
Other Comprehensive Income (Loss), Tax	4	(26)	18	(12)
Other Comprehensive Income (Loss), before Reclassifications, Net of Tax	120	(190)	36	(112)
Other Comprehensive Income (Loss), Net of Tax	91	(216)	(9)	(180)
Accumulated Foreign Currency Adjustment Attributable to Parent [Member] | Retained Earnings [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Settlements and transfers related to separation from DowDuPont Inc.	0	0	0	710
Accumulated Foreign Currency Adjustment Attributable to Parent [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax	(29)	(26)	(45)	(68)
Accumulated Defined Benefit Plans Adjustment Attributable to Parent [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive loss	(8,351)	(7,527)	(8,351)	(7,527)	(8,498)	(8,781)	(7,635)	(7,965)
Other Comprehensive Income (Loss), before Reclassifications, before Tax	2	0	2	34
Other Comprehensive Income (Loss), Tax	0	0	0	(10)
Other Comprehensive Income (Loss), before Reclassifications, Net of Tax	2	0	2	24
Reclassification from Accumulated Other Comprehensive Income, Current Period, before Tax	188	139	557	413
Reclassification from AOCI, Current Period, Tax	(43)	(31)	(129)	(82)
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax	145	108	428	331
Other Comprehensive Income (Loss), Net of Tax	147	108	430	355
Accumulated Defined Benefit Plans Adjustment Attributable to Parent [Member] | Retained Earnings [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Settlements and transfers related to separation from DowDuPont Inc.	0	0	0	83
Accumulated Net Gain (Loss) from Cash Flow Hedges Attributable to Parent [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive loss	(494)	(469)	(494)	(469)	$ (532)	$ (394)	$ (335)	$ (56)
Other Comprehensive Income (Loss), before Reclassifications, before Tax	45	(187)	(114)	(545)
Other Comprehensive Income (Loss), Tax	(10)	37	(2)	110
Other Comprehensive Income (Loss), before Reclassifications, Net of Tax	35	(150)	(116)	(435)
Reclassification from Accumulated Other Comprehensive Income, Current Period, before Tax	5	20	24	30
Reclassification from AOCI, Current Period, Tax	(2)	(4)	(8)	(8)
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax	3	16	16	22
Other Comprehensive Income (Loss), Net of Tax	$ 38	$ (134)	$ (100)	$ (413)

NONCONTROLLING INTERESTS Nonc_3

NONCONTROLLING INTERESTS Noncontrolling Interests (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Noncontrolling Interest [Line Items]
Balance at beginning of period				$ 553
Net income attributable to noncontrolling interests - continuing operations	$ 24	$ 14		51	$ 61
Net income attributable to noncontrolling interests - discontinued operations	0	0		0	(13)
Settlements and transfers related to separation from DowDuPont Inc.				0	(1,935)
Payments to Noncontrolling Interests				0	131
Balance at end of period	578	587	$ 587	578	587
Dividends Paid to a Joint Venture Not Included in Distributions to NCI				7
Propylene Oxide Joint Venture [Member] | Variable Interest Entity, Primary Beneficiary [Member]
Noncontrolling Interest [Line Items]
Payments to Noncontrolling Interests			131
Adjustments to Additional Paid in Capital, Other					38
Noncontrolling Interest [Member]
Noncontrolling Interest [Line Items]
Balance at beginning of period	560	589		553	1,138
Net income attributable to noncontrolling interests - continuing operations	24	14		51	61
Net income attributable to noncontrolling interests - discontinued operations	0	0		0	13
Distributions to noncontrolling interests 1	0	(9)		(12)	(23)
Settlements and transfers related to separation from DowDuPont Inc.	0	0		0	(353)
Payments to Noncontrolling Interests	0	0		0	(254)
Noncontrolling Interest, Decrease from Deconsolidation	(7)	0		(7)	0
Cumulative translation adjustments	2	(5)		(6)	8
Other	(1)	(2)		(1)	(3)
Balance at end of period	$ 578	$ 587	$ 587	$ 578	587
Noncontrolling Interest [Member] | Discontinued Operations [Member]
Noncontrolling Interest [Line Items]
Distributions to noncontrolling interests 1					$ 7

PENSION PLANS AND OTHER POSTR_3

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Pension Plan [Member]
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) [Abstract]
Service cost	$ 100	$ 95	$ 298	$ 302
Interest cost	191	227	574	695
Expected return on plan assets	(415)	(420)	(1,241)	(1,258)
Amortization of prior service credit	(4)	(5)	(14)	(16)
Amortization of net (gain) loss	194	147	578	426
Curtailment/special termination benefits 1	0	0	0	(27)
Net periodic benefit cost - including discontinued operations	66	44	195	122
Net periodic benefit cost	66	44	195	101
Defined Benefit Plan, Expected Future Employer Contributions, Next Fiscal Year	250		250
Defined Benefit Plan, Plan Assets, Contributions by Employer			188
Pension Plan [Member] | Discontinued Operations [Member]
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) [Abstract]
Net periodic benefit cost	0	0	0	21
Other Postretirement Benefits [Member]
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) [Abstract]
Service cost	2	2	6	6
Interest cost	10	12	29	38
Amortization of net (gain) loss	(2)	(5)	(7)	(16)
Curtailment/special termination benefits 1	0	0	0	(3)
Net periodic benefit cost	$ 10	$ 9	$ 28	$ 25

Fair Value of Financial Instrum

Fair Value of Financial Instruments (Details) - USD ($) $ in Millions	Sep. 30, 2020	Dec. 31, 2019
Debt Securities, Available-for-sale [Line Items]
Cash Equivalents, at Carrying Value	$ 1,387	$ 628
Cash Equivalents, Accumulated Gross Unrealized Gain, Before Tax	0	0
Cash Equivalents, Accumulated Gross Unrealized Loss, Before Tax	0	0
Cash Equivalents, Fair Value	1,387	628
Available-for-sale Debt Securities, Amortized Cost Basis, Current	29	21
Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, Current, before Tax	1	0
Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, Current, before Tax	0	0
Debt Securities, Available-for-sale, Current	30	21
Debt Securities, Available-for-sale, Amortized Cost	1,298	1,477
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	111	113
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Loss, before Tax	(43)	(21)
Debt Securities, Available-for-sale	1,366	1,569
Equity Securities, Amortized Cost Basis	8	10
Equity Securities, Accumulated Gross Unrealized Gain, Before Tax	1	6
Equity Securities, Accumulated Gross Unrealized Loss, Before Tax	(1)	(1)
Equity Securities, Fair Value	8	15
Other Investments and Securities, at Cost	1,306	1,487
Other Investments and Securities, Accumulated Gross Unrealized Gain, Before Tax	112	119
Other Investments and Securities, Accumulated Gross Unrealized Loss, Before Tax	(44)	(22)
Investments, Fair Value Disclosure	1,374	1,584
Cash Equivalents, Marketable Securities and Other Investments, Amortized Cost Basis	2,722	2,136
Cash Equivalents, Marketable Securities and Other Investments, Accumulated Gross Unrealized Gain, Before Tax	113	119
Cash Equivalents, Marketable Securities and Other Investments, Accumulated Gross Unrealized Loss, Before Tax	(44)	(22)
Cash Equivalents, Marketable Securities and Other Investments, Fair Value	2,791	2,233
Long-term Debt	(17,045)	(16,410)
Long Term Debt, Accumulated Gross Unrealized Gain, Before Tax	196	7
Long Term Debt, Accumulated Gross Unrealized Loss, Before Tax	(2,792)	(2,258)
Long-term Debt, Fair Value	(19,641)	(18,661)
Derivative Assets (Liabilities), Accumulated Gross Unrealized Gain, Before Tax	287	168
Derivative Assets (Liabilities), Accumulated Gross Unrealized Loss, Before Tax	(504)	(419)
Derivative Assets (Liabilities), at Fair Value, Net	(217)	(251)
Long Term Debt, Accumulated Fair Value Adjustment	67	1
Derivative, Amount of Hedged Item	2,714	3,490
Interest Rate Contract [Member]
Debt Securities, Available-for-sale [Line Items]
Derivative Assets (Liabilities), Accumulated Gross Unrealized Gain, Before Tax	154	8
Derivative Assets (Liabilities), Accumulated Gross Unrealized Loss, Before Tax	(286)	(283)
Derivative Assets (Liabilities), at Fair Value, Net	(132)	(275)
Foreign Exchange Contract [Member]
Debt Securities, Available-for-sale [Line Items]
Derivative Assets (Liabilities), Accumulated Gross Unrealized Gain, Before Tax	23	101
Derivative Assets (Liabilities), Accumulated Gross Unrealized Loss, Before Tax	(72)	(21)
Derivative Assets (Liabilities), at Fair Value, Net	(49)	80
Commodity Contract [Member]
Debt Securities, Available-for-sale [Line Items]
Derivative Assets (Liabilities), Accumulated Gross Unrealized Gain, Before Tax	110	59
Derivative Assets (Liabilities), Accumulated Gross Unrealized Loss, Before Tax	(146)	(115)
Derivative Assets (Liabilities), at Fair Value, Net	(36)	(56)
US Treasury and Government [Member]
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Amortized Cost	476	533
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	30	33
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Loss, before Tax	(15)	(11)
Debt Securities, Available-for-sale	491	555
Corporate Debt Securities [Member]
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Amortized Cost	822	944
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	81	80
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Loss, before Tax	(28)	(10)
Debt Securities, Available-for-sale	875	1,014
Held-to-maturity Securities
Debt Securities, Available-for-sale [Line Items]
Cash Equivalents, at Carrying Value	696	220
Cash Equivalents, Accumulated Gross Unrealized Gain, Before Tax	0	0
Cash Equivalents, Accumulated Gross Unrealized Loss, Before Tax	0	0
Cash Equivalents, Fair Value	696	220
Money Market Funds
Debt Securities, Available-for-sale [Line Items]
Cash Equivalents, at Carrying Value	691	408
Cash Equivalents, Accumulated Gross Unrealized Gain, Before Tax	0	0
Cash Equivalents, Accumulated Gross Unrealized Loss, Before Tax	0	0
Cash Equivalents, Fair Value	$ 691	$ 408

Debt Investments (Details)

Debt Investments (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Debt Securities, Available-for-sale [Line Items]
Proceeds from sales of available-for-sale securities	$ 742	$ 904
Gross realized gains	84	32
Available-for-sale Securities, Gross Realized Losses	(25)	$ (14)
Debt Securities, Available-for-sale, Maturity, Allocated and Single Maturity Date, within One Year, Amortized Cost	27
Debt Securities, Available-for-sale, Maturity, Allocated and Single Maturity Date, within One Year, Fair Value	24
Debt Securities, Available-for-sale, Maturity, Allocated and Single Maturity Date, after One Through Five Years, Amortized Cost	378
Debt Securities, Available-for-sale, Maturity, Allocated and Single Maturity Date, after One Through Five Years, Fair Value	393
Debt Securities, Available-for-sale, Maturity, Allocated and Single Maturity Date, after Five Through Ten Years, Amortized Cost	482
Debt Securities, Available-for-sale, Maturity, Allocated and Single Maturity Date, after Five Through Ten Years, Fair Value	501
Debt Securities, Available-for-sale, Allocated and Single Maturity Date, Maturity, after 10 Years, Amortized Cost	411
Debt Securities, Available-for-sale, Maturity, Allocated and Single Maturity Date, after 10 Years, Fair Value	448
Debt Securities, Available-for-sale, Amortized Cost	1,298		$ 1,477
Debt Securities, Available-for-sale	$ 1,366		$ 1,569

Temporarily Impaired Securities

Temporarily Impaired Securities (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2019	Dec. 31, 2019
Debt Securities, Available-for-sale [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	$ 224			$ 134
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(21)			(6)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	30			75
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(22)			(15)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	254			209
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(43)			(21)
Equity Securities, Net Unrealized Gain (Loss)	(1)	$ 1	$ 7
Equity securities 3	8			15
Equity Securities without Readily Determinable Fair Value, Amount	184			189
US Treasury and Government [Member]
Debt Securities, Available-for-sale [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	66			55
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(6)			(3)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	7			23
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(9)			(8)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	73			78
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(15)			(11)
Corporate Debt Securities [Member]
Debt Securities, Available-for-sale [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	158			79
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(15)			(3)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	23			52
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(13)			(7)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	181			131
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	$ (28)			$ (10)

Notional Amounts (Details)

Notional Amounts (Details) $ in Millions	Sep. 30, 2020USD ($)MWhBoe	Dec. 31, 2019USD ($)BoeMWh
Interest Rate Swap [Member] | Designated as Hedging Instrument [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative, Notional Amount	$ 916	$ 922
Interest Rate Swap [Member] | Not Designated as Hedging Instrument [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative, Notional Amount	105	145
Foreign Exchange Contract [Member] | Designated as Hedging Instrument [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative, Notional Amount	3,455	6,253
Foreign Exchange Contract [Member] | Not Designated as Hedging Instrument [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative, Notional Amount	$ 8,913	$ 5,567
Commodity Contract Hydrocarbons | Designated as Hedging Instrument [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative, Nonmonetary Notional Amount | Boe	24,300,000	6,100,000
Commodity Contract Hydrocarbons | Not Designated as Hedging Instrument [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative, Nonmonetary Notional Amount | Boe	800,000	100,000
Commodity Contract Power | Not Designated as Hedging Instrument [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative, Nonmonetary Notional Amount | MWh	41,300	87,500

Schedule of Fair Value of Deriv

Schedule of Fair Value of Derivative Instruments (Details) - USD ($) $ in Millions	Sep. 30, 2020	Dec. 31, 2019
Derivatives, Fair Value [Line Items]
Derivative Liability, Collateral, Right to Reclaim Cash, Offset	$ 5	$ 5
Derivative Asset, Collateral, Obligation to Return Cash, Offset	0	3
Fair Value, Inputs, Level 2 [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Fair Value, Gross Asset Including Not Subject to Master Netting Arrangement	513	274
Derivative Asset, Fair Value, Gross Liability and Obligation to Return Cash, Offset	(226)	(106)
Derivative Asset	287	168
Derivative Liability, Fair Value, Gross Liability	734	530
Derivative Liability, Fair Value, Gross Asset and Right to Reclaim Cash, Offset	(230)	(111)
Derivative Liability	504	419
Fair Value, Inputs, Level 2 [Member] | Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Fair Value, Gross Asset Including Not Subject to Master Netting Arrangement	362	198
Derivative Asset, Fair Value, Gross Liability and Obligation to Return Cash, Offset	(195)	(77)
Derivative Asset	167	121
Derivative Liability, Fair Value, Gross Liability	378	203
Derivative Liability, Fair Value, Gross Asset and Right to Reclaim Cash, Offset	(199)	(82)
Derivative Liability	179	121
Fair Value, Inputs, Level 2 [Member] | Not Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Fair Value, Gross Asset Including Not Subject to Master Netting Arrangement	151	76
Derivative Asset, Fair Value, Gross Liability and Obligation to Return Cash, Offset	(31)	(29)
Derivative Asset	120	47
Derivative Liability, Fair Value, Gross Liability	356	327
Derivative Liability, Fair Value, Gross Asset and Right to Reclaim Cash, Offset	(31)	(29)
Derivative Liability	325	298
Other Current Assets [Member] | Interest Rate Contract [Member] | Fair Value, Inputs, Level 2 [Member] | Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Fair Value, Gross Asset Including Not Subject to Master Netting Arrangement	120	21
Derivative Asset, Fair Value, Gross Liability and Obligation to Return Cash, Offset	(75)	(13)
Derivative Asset	45	8
Other Current Assets [Member] | Foreign Exchange Contract [Member] | Fair Value, Inputs, Level 2 [Member] | Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Fair Value, Gross Asset Including Not Subject to Master Netting Arrangement	51	105
Derivative Asset, Fair Value, Gross Liability and Obligation to Return Cash, Offset	(34)	(36)
Derivative Asset	17	69
Other Current Assets [Member] | Foreign Exchange Contract [Member] | Fair Value, Inputs, Level 2 [Member] | Not Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Fair Value, Gross Asset Including Not Subject to Master Netting Arrangement	35	44
Derivative Asset, Fair Value, Gross Liability and Obligation to Return Cash, Offset	(29)	(12)
Derivative Asset	6	32
Other Current Assets [Member] | Commodity Contract [Member] | Fair Value, Inputs, Level 2 [Member] | Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Fair Value, Gross Asset Including Not Subject to Master Netting Arrangement	129	44
Derivative Asset, Fair Value, Gross Liability and Obligation to Return Cash, Offset	(61)	(25)
Derivative Asset	68	19
Other Current Assets [Member] | Commodity Contract [Member] | Fair Value, Inputs, Level 2 [Member] | Not Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Fair Value, Gross Asset Including Not Subject to Master Netting Arrangement	7	18
Derivative Asset, Fair Value, Gross Liability and Obligation to Return Cash, Offset	(2)	(3)
Derivative Asset	5	15
Other Current Assets [Member] | Interest Rate Swap [Member] | Fair Value, Inputs, Level 2 [Member] | Not Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Fair Value, Gross Asset Including Not Subject to Master Netting Arrangement		14
Derivative Asset, Fair Value, Gross Liability and Obligation to Return Cash, Offset		(14)
Derivative Asset		0
Deferred charges and other assets [Member] | Interest Rate Contract [Member] | Fair Value, Inputs, Level 2 [Member] | Not Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Fair Value, Gross Asset Including Not Subject to Master Netting Arrangement	109
Derivative Asset, Fair Value, Gross Liability and Obligation to Return Cash, Offset	0
Derivative Asset	109
Deferred charges and other assets [Member] | Commodity Contract [Member] | Fair Value, Inputs, Level 2 [Member] | Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Fair Value, Gross Asset Including Not Subject to Master Netting Arrangement	62	28
Derivative Asset, Fair Value, Gross Liability and Obligation to Return Cash, Offset	(25)	(3)
Derivative Asset	37	25
Accrued and Other Current Liabilities [Member] | Interest Rate Contract [Member] | Fair Value, Inputs, Level 2 [Member] | Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Derivative Liability, Fair Value, Gross Liability	75	23
Derivative Liability, Fair Value, Gross Asset and Right to Reclaim Cash, Offset	(75)	(13)
Derivative Liability	0	10
Accrued and Other Current Liabilities [Member] | Foreign Exchange Contract [Member] | Fair Value, Inputs, Level 2 [Member] | Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Derivative Liability, Fair Value, Gross Liability	72	46
Derivative Liability, Fair Value, Gross Asset and Right to Reclaim Cash, Offset	(34)	(36)
Derivative Liability	38	10
Accrued and Other Current Liabilities [Member] | Foreign Exchange Contract [Member] | Fair Value, Inputs, Level 2 [Member] | Not Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Derivative Liability, Fair Value, Gross Liability	63	23
Derivative Liability, Fair Value, Gross Asset and Right to Reclaim Cash, Offset	(29)	(12)
Derivative Liability	34	11
Accrued and Other Current Liabilities [Member] | Commodity Contract [Member] | Fair Value, Inputs, Level 2 [Member] | Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Derivative Liability, Fair Value, Gross Liability	129	95
Derivative Liability, Fair Value, Gross Asset and Right to Reclaim Cash, Offset	(65)	(29)
Derivative Liability	64	66
Accrued and Other Current Liabilities [Member] | Commodity Contract [Member] | Fair Value, Inputs, Level 2 [Member] | Not Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Derivative Liability, Fair Value, Gross Liability	8	17
Derivative Liability, Fair Value, Gross Asset and Right to Reclaim Cash, Offset	(2)	(3)
Derivative Liability	6	14
Accrued and Other Current Liabilities [Member] | Interest Rate Swap [Member] | Fair Value, Inputs, Level 2 [Member] | Not Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Derivative Liability, Fair Value, Gross Liability		136
Derivative Liability, Fair Value, Gross Asset and Right to Reclaim Cash, Offset		(14)
Derivative Liability		122
Other Noncurrent Obligations [Member] | Interest Rate Contract [Member] | Fair Value, Inputs, Level 2 [Member] | Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Derivative Liability, Fair Value, Gross Liability	1	1
Derivative Liability, Fair Value, Gross Asset and Right to Reclaim Cash, Offset	0	0
Derivative Liability	1	1
Other Noncurrent Obligations [Member] | Interest Rate Contract [Member] | Fair Value, Inputs, Level 2 [Member] | Not Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Derivative Liability, Fair Value, Gross Liability	285
Derivative Liability, Fair Value, Gross Asset and Right to Reclaim Cash, Offset	0
Derivative Liability	285
Other Noncurrent Obligations [Member] | Commodity Contract [Member] | Fair Value, Inputs, Level 2 [Member] | Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Derivative Liability, Fair Value, Gross Liability	101	38
Derivative Liability, Fair Value, Gross Asset and Right to Reclaim Cash, Offset	(25)	(4)
Derivative Liability	$ 76	34
Other Noncurrent Obligations [Member] | Commodity Contract [Member] | Fair Value, Inputs, Level 2 [Member] | Not Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Derivative Liability, Fair Value, Gross Liability		1
Derivative Liability, Fair Value, Gross Asset and Right to Reclaim Cash, Offset		0
Derivative Liability		1
Other Noncurrent Obligations [Member] | Interest Rate Swap [Member] | Fair Value, Inputs, Level 2 [Member] | Not Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Derivative Liability, Fair Value, Gross Liability		150
Derivative Liability, Fair Value, Gross Asset and Right to Reclaim Cash, Offset		0
Derivative Liability		$ 150

Effect of Derivative Instrument

Effect of Derivative Instruments (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Derivative Instruments, Gain (Loss) [Line Items]
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, before Tax	$ 14	$ (38)	$ 2	$ (202)
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	(19)	42	2	57
Designated as Hedging Instrument [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, before Tax	14	(38)	2	(202)
Gain (Loss) on Hedging Activity	(4)	30	17	70
Not Designated as Hedging Instrument [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, before Tax	0	0	0	0
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	(15)	12	(15)	(13)
Interest Rate Contract [Member] | Not Designated as Hedging Instrument [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, before Tax	0	0	0	0
Interest Rate Contract [Member] | Not Designated as Hedging Instrument [Member] | Interest Expense and Amortization of Debt Discount
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	(3)	(3)	(10)	(3)
Interest Rate Contract [Member] | Fair Value Hedging [Member] | Designated as Hedging Instrument [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, before Tax			0	0
Interest Rate Contract [Member] | Fair Value Hedging [Member] | Designated as Hedging Instrument [Member] | Interest Expense and Amortization of Debt Discount
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) on Hedging Activity	0		24	17
Interest Rate Contract [Member] | Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, before Tax	0	(109)	0	(345)
Interest Rate Contract [Member] | Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member] | Interest Expense and Amortization of Debt Discount
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) on Hedging Activity	(1)	0	(1)	0
Excluded Components [Member] | Fair Value Hedging [Member] | Designated as Hedging Instrument [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivatives used in Net Investment Hedge, Gain (Loss), Reclassified to Earnings, Net of Tax	0	0	0	0
Excluded Components [Member] | Fair Value Hedging [Member] | Designated as Hedging Instrument [Member] | Cumulative Translation Adjustments [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, before Tax	3	0	10	(4)
Excluded Components [Member] | Net Investment Hedging [Member] | Designated as Hedging Instrument [Member] | Cumulative Translation Adjustments [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, before Tax	0	0	27	152
Excluded Components [Member] | Net Investment Hedging [Member] | Designated as Hedging Instrument [Member] | Other Nonoperating Income (Expense) [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivatives used in Net Investment Hedge, Gain (Loss), Reclassified to Earnings, Net of Tax	2	25	18	75
Foreign Exchange Contract [Member] | Not Designated as Hedging Instrument [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, before Tax	0	0	0	0
Foreign Exchange Contract [Member] | Not Designated as Hedging Instrument [Member] | Other Nonoperating Income (Expense) [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	(5)	21	(15)	27
Foreign Exchange Contract [Member] | Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member] | Cost of Sales
Derivative Instruments, Gain (Loss) [Line Items]
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, before Tax	(12)	15	(9)	21
Gain (Loss) on Hedging Activity	(1)	7	8	23
Foreign Exchange Contract [Member] | Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member] | Other Nonoperating Income (Expense) [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, before Tax	0	8	0	10
Gain (Loss) on Hedging Activity	0	8	0	8
Foreign Exchange Contract [Member] | Net Investment Hedging [Member] | Designated as Hedging Instrument [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, before Tax	(19)	77	(3)	(21)
Gain (Loss) on Hedging Activity	0	0	0	0
Commodity Contract [Member] | Not Designated as Hedging Instrument [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, before Tax	0	0	0	0
Commodity Contract [Member] | Not Designated as Hedging Instrument [Member] | Cost of Sales
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	(7)	(6)	10	(37)
Commodity Contract [Member] | Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, before Tax	42	(29)	(23)	(15)
Commodity Contract [Member] | Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member] | Cost of Sales
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) on Hedging Activity	$ (4)	$ (27)	$ (32)	$ (53)

Expected Reclassification (Deta

Expected Reclassification (Details) $ in Millions	Sep. 30, 2020USD ($)
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	$ (8)
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	6
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	(11)
Excluded Components [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Hedge Gain (Loss) to be Reclassified During Next 12 Months, Excluded Components, Net	$ 3

FAIR VALUE MEASUREMENTS (Summar

FAIR VALUE MEASUREMENTS (Summary of Recurring Measured Fair Values) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities 3	$ 8		$ 8		$ 15
Debt Securities, Available-for-sale	1,366		1,366		1,569
Long-term debt including debt due within one year 6	19,641		19,641		18,661
Asset Impairment Charges	46		58
Restructuring and asset related charges - net	617	$ 147	719	$ 368
US Treasury and Government [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-sale	491		491		555
Corporate Debt Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-sale	875		875		1,014
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	513		513		274
Fair Value, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable securities	30		30		21
Equity securities 3	8		8		15
Total assets at fair value	3,304		3,304		2,507
Long-term debt including debt due within one year 6	19,641		19,641		18,661
Total liabilities at fair value	20,375		20,375		19,191
Fair Value, Recurring [Member] | Held-to-maturity Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents 1	696		696		220
Fair Value, Recurring [Member] | Money Market Funds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents 1	691		691		408
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	229		229		35
Derivative Liability, Fair Value, Gross Liability Including Not Subject to Master Netting Arrangement	361		361		310
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	86		86		149
Derivative Liability, Fair Value, Gross Liability Including Not Subject to Master Netting Arrangement	135		135		69
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	198		198		90
Derivative Liability, Fair Value, Gross Liability Including Not Subject to Master Netting Arrangement	238		238		151
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	491		491		555
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	875		875		1,014
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable securities	0		0		0
Equity securities 3	8		8		15
Total assets at fair value	44		44		60
Long-term debt including debt due within one year 6	0		0		0
Total liabilities at fair value	8		8		14
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Held-to-maturity Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents 1	0		0		0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Money Market Funds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents 1	0		0		0
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		0
Derivative Liability, Fair Value, Gross Liability Including Not Subject to Master Netting Arrangement	0		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		0
Derivative Liability, Fair Value, Gross Liability Including Not Subject to Master Netting Arrangement	0		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	12		12		23
Derivative Liability, Fair Value, Gross Liability Including Not Subject to Master Netting Arrangement	8		8		14
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		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	24		24		22
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable securities	30		30		21
Equity securities 3	0		0		0
Total assets at fair value	3,260		3,260		2,447
Long-term debt including debt due within one year 6	19,641		19,641		18,661
Total liabilities at fair value	20,367		20,367		19,177
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Held-to-maturity Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents 1	696		696		220
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Money Market Funds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents 1	691		691		408
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	229		229		35
Derivative Liability, Fair Value, Gross Liability Including Not Subject to Master Netting Arrangement	361		361		310
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	86		86		149
Derivative Liability, Fair Value, Gross Liability Including Not Subject to Master Netting Arrangement	135		135		69
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	186		186		67
Derivative Liability, Fair Value, Gross Liability Including Not Subject to Master Netting Arrangement	230		230		137
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	491		491		555
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	851		851		992
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	109		109		117
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	20		20		18
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	$ 67		$ 67		$ 76

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
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restructuring and asset related charges - net	$ 617	$ 147	$ 719	$ 368
Asset Impairment Charges	46		58
The Dow Chemical Company [Domain]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restructuring and asset related charges - net	617	147	719	368
Manufacturing Facility [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Asset Impairment Charges	7	16	19	$ 34
Non-manufacturing Assets [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Asset Impairment Charges	24
Leased, Non-manufacturing Facilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Asset Impairment Charges			39
Performance Materials & Coatings [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Asset Impairment Charges			15
Corporate Segment [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Asset Impairment Charges			24
2020 Restructuring Program [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restructuring and asset related charges - net	575
2020 Restructuring Program [Member] | The Dow Chemical Company [Domain]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restructuring and asset related charges - net	575
2020 Restructuring 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	11
2020 Restructuring Program [Member] | Industrial Intermediates & Infrastructure [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restructuring and asset related charges - net	22
2020 Restructuring 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	174
2020 Restructuring Program [Member] | Corporate Segment [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restructuring and asset related charges - net	368
Asset write-downs and write-offs [Member] | 2020 Restructuring Program [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restructuring and asset related charges - net	197
Asset write-downs and write-offs [Member] | 2020 Restructuring Program [Member] | The Dow Chemical Company [Domain]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restructuring and asset related charges - net	197
Asset write-downs and write-offs [Member] | 2020 Restructuring 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	11
Asset write-downs and write-offs [Member] | 2020 Restructuring Program [Member] | Packaging & Specialty Plastics [Member] | The Dow Chemical Company [Domain]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restructuring and asset related charges - net	11
Asset write-downs and write-offs [Member] | 2020 Restructuring Program [Member] | Industrial Intermediates & Infrastructure [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restructuring and asset related charges - net	22
Asset write-downs and write-offs [Member] | 2020 Restructuring Program [Member] | Industrial Intermediates & Infrastructure [Member] | The Dow Chemical Company [Domain]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restructuring and asset related charges - net	22
Asset write-downs and write-offs [Member] | 2020 Restructuring 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	117
Asset write-downs and write-offs [Member] | 2020 Restructuring Program [Member] | Performance Materials & Coatings [Member] | The Dow Chemical Company [Domain]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restructuring and asset related charges - net	117
Asset write-downs and write-offs [Member] | 2020 Restructuring Program [Member] | Corporate Segment [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restructuring and asset related charges - net	47
Asset write-downs and write-offs [Member] | 2020 Restructuring Program [Member] | Corporate Segment [Member] | The Dow Chemical Company [Domain]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restructuring and asset related charges - net	47
Fair Value, Nonrecurring [Member] | Manufacturing Facility [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Asset Impairment Charges		75
Fair Value, Nonrecurring [Member] | Non-manufacturing Assets [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Asset Impairment Charges	15
Fair Value, Nonrecurring [Member] | Packaging & Specialty Plastics [Member] | Manufacturing Facility [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Asset Impairment Charges		24	19
Fair Value, Nonrecurring [Member] | Corporate Segment [Member] | Manufacturing Facility [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Asset Impairment Charges		$ 51
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member] | Non-manufacturing Assets [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure	11		11
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member] | Leased, Non-manufacturing Facilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure	$ 110		$ 110

RELATD PARTY TRANSACTIONS (Deta

RELATD PARTY TRANSACTIONS (Details) - The Dow Chemical Company [Domain] - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2020	Sep. 30, 2019
Dow Inc. [Member]
Cash Dividends Paid to Related Party	$ 513	$ 1,685
DowDuPont [Member]
Cash Dividends Paid to Related Party			$ 535
DuPont and its Affiliates [Member]
Net sales			12
Related Party Costs			$ 9

SEGMENTS AND GEOGRAPHIC REGIO_3

SEGMENTS AND GEOGRAPHIC REGIONS Segment Information (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Segment Reporting Information [Line Items]
Net sales	$ 9,712	$ 10,764	$ 27,836	$ 32,747
Business Acquisition, Pro Forma Revenue				32,794
Equity in earnings (losses) of nonconsolidated affiliates	60	(44)	(124)	(73)
Operating EBIT	761	1,117	1,661
Pro Forma Operating EBIT				3,319
Packaging & Specialty Plastics [Member]
Segment Reporting Information [Line Items]
Net sales	4,565	5,062	13,175	15,405
Business Acquisition, Pro Forma Revenue				15,405
Equity in earnings (losses) of nonconsolidated affiliates	71	23	96	135
Operating EBIT	647	798	1,545
Pro Forma Operating EBIT				2,256
Industrial Intermediates & Infrastructure [Member]
Segment Reporting Information [Line Items]
Net sales	3,058	3,365	8,520	10,187
Business Acquisition, Pro Forma Revenue				10,196
Equity in earnings (losses) of nonconsolidated affiliates	(13)	(70)	(202)	(196)
Operating EBIT	104	193	59
Pro Forma Operating EBIT				624
Performance Materials & Coatings [Member]
Segment Reporting Information [Line Items]
Net sales	2,002	2,250	5,922	6,888
Business Acquisition, Pro Forma Revenue				6,926
Equity in earnings (losses) of nonconsolidated affiliates	1	2	4	3
Operating EBIT	75	200	264
Pro Forma Operating EBIT				685
Corporate Segment [Member]
Segment Reporting Information [Line Items]
Net sales	87	87	219	267
Business Acquisition, Pro Forma Revenue				267
Equity in earnings (losses) of nonconsolidated affiliates	1	1	(22)	(15)
Operating EBIT	$ (65)	$ (74)	$ (207)
Pro Forma Operating EBIT				$ (246)

SEGMENTS AND GEOGRAPHIC REGIO_4

SEGMENTS AND GEOGRAPHIC REGIONS EBIT Reconciliation (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Segment Reporting [Abstract]
Income from continuing operations, net of tax	$ (1)	$ 347	$ 40	$ 593
Provision for income taxes	43	90	215	356
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	42	437	255	949
Interest Income, Other	6	19	27	58
Interest Expense, Debt	202	233	617	711
Other Nonrecurring (Income) Expense	(523)	(466)	(816)	(1,652)
Operating EBIT	$ 761	$ 1,117	$ 1,661
Pro Forma Adjustments				65
Pro Forma Operating EBIT				$ 3,319

SEGMENTS AND GEOGRAPHIC REGIO_5

SEGMENTS AND GEOGRAPHIC REGIONS Significant Items (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Segment Reporting Information [Line Items]
Business Combination, Integration Related Costs	$ (63)	$ (164)	$ (174)	$ (914)
Restructuring Charges	(617)	(147)	(719)	(368)
Accrual for Environmental Loss Contingencies, Revision in Estimates		(399)		(399)
Gain (Loss) on Extinguishment of Debt	(63)	0	(149)	(44)
Other Nonrecurring (Income) Expense	(523)	(466)	(816)	(1,652)
Gain (Loss) Related to Litigation Settlement	0	205	6	205
Standard and Extended Product Warranty Accrual, Increase (Decrease) for Preexisting Warranties		39		39
Charges related to separation, distribution and tax matters agreements		0		(127)
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal	220	0	220	(44)
Packaging & Specialty Plastics [Member]
Segment Reporting Information [Line Items]
Business Combination, Integration Related Costs	0	0	0	0
Restructuring Charges	(18)	(31)	(30)	(50)
Accrual for Environmental Loss Contingencies, Revision in Estimates		(5)		(5)
Gain (Loss) on Extinguishment of Debt	0	0	0	0
Other Nonrecurring (Income) Expense	17	134	11	115
Gain (Loss) Related to Litigation Settlement	0	170	6	170
Standard and Extended Product Warranty Accrual, Increase (Decrease) for Preexisting Warranties		0		0
Charges related to separation, distribution and tax matters agreements		0		0
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal	35	0	35	0
Industrial Intermediates & Infrastructure [Member]
Segment Reporting Information [Line Items]
Business Combination, Integration Related Costs	0	0	0	0
Restructuring Charges	(22)	(5)	(22)	(5)
Accrual for Environmental Loss Contingencies, Revision in Estimates		(8)		(8)
Gain (Loss) on Extinguishment of Debt	0	0	0	0
Other Nonrecurring (Income) Expense	(22)	(13)	(22)	(13)
Gain (Loss) Related to Litigation Settlement	0	0	0	0
Standard and Extended Product Warranty Accrual, Increase (Decrease) for Preexisting Warranties		0		0
Charges related to separation, distribution and tax matters agreements		0		0
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal	0	0	0	0
Performance Materials & Coatings [Member]
Segment Reporting Information [Line Items]
Business Combination, Integration Related Costs	0	0	0	0
Restructuring Charges	(189)	(10)	(189)	(32)
Accrual for Environmental Loss Contingencies, Revision in Estimates		(50)		(50)
Gain (Loss) on Extinguishment of Debt	0	0	0	0
Other Nonrecurring (Income) Expense	(189)	(60)	(189)	(82)
Gain (Loss) Related to Litigation Settlement	0	0	0	0
Standard and Extended Product Warranty Accrual, Increase (Decrease) for Preexisting Warranties		0		0
Charges related to separation, distribution and tax matters agreements		0		0
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal	0	0	0	0
Corporate Segment [Member]
Segment Reporting Information [Line Items]
Business Combination, Integration Related Costs	(63)	(164)	(174)	(914)
Restructuring Charges	(388)	(101)	(478)	(281)
Accrual for Environmental Loss Contingencies, Revision in Estimates		(336)		(336)
Gain (Loss) on Extinguishment of Debt	(63)	0	(149)	(44)
Other Nonrecurring (Income) Expense	(329)	(527)	(616)	(1,672)
Gain (Loss) Related to Litigation Settlement	0	35	0	35
Standard and Extended Product Warranty Accrual, Increase (Decrease) for Preexisting Warranties		39		39
Charges related to separation, distribution and tax matters agreements		0		(127)
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal	$ 185	$ 0	$ 185	$ (44)