Dow Chemical 10-K14 Feb 142013 FY Annual reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
In Billions, except Share data, unless otherwise specified	Dec. 31, 2013	Jan. 31, 2014	Jun. 30, 2013
Document and Entity Information [Abstract]	'	'	'
Document Type	'10-K	'	'
Amendment Flag	'false	'	'
Document Period End Date	31-Dec-13	'	'
Document Fiscal Year Focus	'2013	'	'
Document Fiscal Period Focus	'FY	'	'
Entity Registrant Name	'DOW CHEMICAL CO /DE/	'	'
Entity Central Index Key	'0000029915	'	'
Current Fiscal Year End Date	'--12-31	'	'
Entity Filer Category	'Large Accelerated Filer	'	'
Entity Common Stock, Shares Outstanding	'	1,215,829,233	'
Entity Well-known Seasoned Issuer	'Yes	'	'
Entity Voluntary Filers	'No	'	'
Entity Current Reporting Status	'Yes	'	'
Entity Public Float	'	'	$38.90

Consolidated_Statements_of_Inc

Consolidated Statements of Income (USD $)	12 Months Ended
In Millions, except Per Share data, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Net Sales	$57,080		$56,786		$59,985
Cost of sales	47,594		47,792		51,029
Research and development expenses	1,747		1,708		1,646
Selling, general and administrative expenses	3,024		2,861		2,788
Amortization of intangibles	461	[1]	478	[1]	496	[1]
Goodwill impairment loss	0		220	[2]	0
Restructuring charges (credits)	-22	[3]	1,343	[3]	0
Acquisition-related integration expenses	0		0		31	[4]
Equity in earnings of nonconsolidated affiliates	1,034		536		1,223
Sundry income (expense) - net	2,554		-27		-316
Interest income	41		41		40
Interest expense and amortization of debt discount	1,101		1,269		1,341
Income Before Income Taxes	6,804		1,665		3,601
Provision for income taxes	1,988		565		817
Net Income	4,816		1,100		2,784
Net income (loss) attributable to noncontrolling interests	29		-82		42
Net Income Attributable to The Dow Chemical Company	4,787		1,182		2,742
Preferred stock dividends	340		340	[5]	340	[5]
Net Income Available for The Dow Chemical Company Common Stockholders	$4,447		$842		$2,402
Per Common Share Data:	'		'		'
Earnings per common share - basic (in dollars per share)	$3.72		$0.71		$2.06
Earnings per common share - diluted (in dollars per share)	$3.68		$0.70		$2.05
Common stock dividends declared per share of common stock	$1.28		$1.21		$0.90
Weighted-average common shares outstanding - basic	1,186.20		1,169.70		1,149
Weighted-average common shares outstanding - diluted	1,290.40		1,176.40		1,158.20

[1]	Includes a $3 million asset impairment charge related to intangible assets in 2013.
[2]	See Note 9 for information regarding the goodwill impairment loss.
[3]	See Note 3 for information regarding restructuring charges.
[4]	See Note 4 for information regarding acquisition-related integration expenses.
[5]	Preferred stock dividends were not added back in the calculation of diluted earnings per share for the periods ended December 31, 2012 and 2011 because the effect of adding them back would have been antidilutive.

Consolidated_Statements_of_Com

Consolidated Statements of Comprehensive Income (Loss) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Net Income	$4,816	$1,100	$2,784
Other Comprehensive Income (Loss), Net of Tax	'	'	'
Net change in unrealized gains (losses) on investments	13	69	-33
Translation adjustments	148	256	-295
Adjustments to pension and other postretirement benefit plans	2,535	-1,861	-1,263
Net gains (losses) on cash flow hedging derivative instruments	-7	16	-6
Total other comprehensive income (loss)	2,689	-1,520	-1,597
Comprehensive Income (Loss)	7,505	-420	1,187
Comprehensive income (loss) attributable to noncontrolling interests, net of tax	29	-82	42
Comprehensive Income (Loss) Attributable to The Dow Chemical Company	$7,476	($338)	$1,145

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Current Assets	'	'
Cash and cash equivalents (variable interest entities restricted - 2013: $147; 2012: $146)	$5,940	$4,318
Accounts and notes receivable:	'	'
Trade (net of allowance for doubtful receivables - 2013: $148; 2012: $121)	4,935	5,074
Other	4,712	4,605
Inventories	8,303	8,476
Deferred income tax assets - current	743	877
Other current assets	344	334
Total current assets	24,977	23,684
Investments	'	'
Investment in nonconsolidated affiliates	4,501	4,121
Other investments (investments carried at fair value - 2013: $2,056; 2012: $2,061)	2,541	2,565
Noncurrent receivables	365	313
Total investments	7,407	6,999
Property	'	'
Property	55,114	54,366
Less accumulated depreciation	37,660	36,846
Net property (variable interest entities restricted - 2013: $2,646; 2012: $2,554)	17,454	17,520
Other Assets	'	'
Goodwill	12,798	12,739
Other intangible assets (net of accumulated amortization - 2013: $3,270; 2012: $2,785)	4,314	4,711
Deferred income tax assets - noncurrent	1,964	3,333
Asbestos-related insurance receivables - noncurrent	86	155
Deferred charges and other assets	501	464
Total other assets	19,663	21,402
Total Assets	69,501	69,605
Current Liabilities	'	'
Notes payable	443	396
Long-term debt due within one year	697	672
Accounts payable:	'	'
Trade	4,590	5,010
Other	2,290	2,327
Income taxes payable	435	251
Deferred income tax liabilities - current	133	95
Dividends payable	467	86
Accrued and other current liabilities	2,916	2,656
Total current liabilities	11,971	11,493
Long-Term Debt (variable interest entities nonrecourse - 2013: $1,360; 2012: $1,406)	16,820	19,919
Other Noncurrent Liabilities	'	'
Deferred income tax liabilities - noncurrent	718	837
Pension and other postretirement benefits - noncurrent	8,176	11,459
Asbestos-related liabilities - noncurrent	434	530
Other noncurrent obligations	3,302	3,353
Total other noncurrent liabilities	12,630	16,179
Redeemable Noncontrolling Interest	156	147
Stockholders' Equity	'	'
Preferred stock, series A ($1.00 par, $1,000 liquidation preference, 4,000,000 shares)	4,000	4,000
Common stock (authorized 1,500,000,000 shares of $2.50 par value each;issued 2013: 1,213,405,223 shares; 2012: 1,203,292,822 shares)	3,054	3,008
Additional paid-in capital	3,928	3,281
Retained earnings	21,407	18,495
Accumulated other comprehensive loss	-4,827	-7,516
Unearned ESOP shares	-357	-391
Treasury stock at cost (2013: 8,152,030 shares; 2012: zero shares)	-307	0
The Dow Chemical Company's stockholders' equity	26,898	20,877
Noncontrolling interests	1,026	990
Total equity	27,924	21,867
Total Liabilities and Equity	$69,501	$69,605

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parentheticals) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Millions, except Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Current Assets	'	'
Cash and cash equivalents (variable interest entities restricted)	$147	$146
Accounts and notes receivable:	'	'
Trade (allowance for doubtful receivables)	148	121
Investments	'	'
Other investments (investments carried at fair value)	2,056	2,061
Property	'	'
Net property (variable interest entities restricted)	2,646	2,554
Other Assets	'	'
Other intangible assets (accumulated amortization)	3,270	2,785
Liabilities and Equity	'	'
Long-Term Debt (variable interest entities non-recourse)	$1,360	$1,406
Stockholders' Equity	'	'
Preferred stock, series A par value (in dollars per share)	$1	$1
Preferred stock, series A liquidation preference (in dollars per share)	$1,000	$1,000
Preferred stock issued, shares	4,000,000	4,000,000
Common Stock, Shares Authorized	1,500,000,000	1,500,000,000
Common Stock, Par Value	$2.50	$2.50
Common Stock, Shares, Issued	1,213,405,223	1,203,292,822
Treasury Stock, Shares	8,152,030	0

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012		Dec. 31, 2011
Operating Activities	'	'		'
Net Income	$4,816	$1,100		$2,784
Adjustments to reconcile net income to net cash provided by operating activities:	'	'		'
Depreciation and amortization	2,681	2,698		2,883
Provision (Credit) for deferred income tax	113	-465		1
Earnings of nonconsolidated affiliates less than (in excess of) dividends received	-129	287		-207
Pension contributions	-865	-903		-806
Net gain on sales of investments	-135	-19		-39
Net gain on sales of property, businesses and consolidated companies	-582	-74		-25
Net gain on sales of ownership interest in nonconsolidated affiliates	-30	0		-61
Other net loss	37	48		10
Goodwill impairment loss	0	220	[1]	0
Assets impairments and related costs	184	0		0
Restructuring charges (credits)	-22	1,343		0
Loss on early extinguishment of debt	329	123		482
Excess tax benefits from share-based payment arrangements	-23	-76		-23
Changes in assets and liabilities, net of effects of acquired and divested companies:	'	'		'
Accounts and notes receivable	-915	-2,534		-2,184
Proceeds from interests in trade accounts receivable conduits	1,028	2,650		1,737
Inventories	130	-871		-702
Accounts payable	-408	261		376
Other assets and liabilities	1,614	287		-347
Cash provided by operating activities	7,823	4,075		3,879
Investing Activities	'	'		'
Capital expenditures	-2,302	-2,614		-2,687
Construction of assets pending sale / leaseback	0	0		-113
Proceeds from sale / leaseback of assets	42	0		119
Proceeds from sales of property and businesses	660	77		670
Acquisitions of businesses	0	-2		-8
Purchases of previously leased assets	0	0		-30
Investments in consolidated companies, net of cash acquired	-21	-37		-218
Proceeds from sales of consolidated companies	0	0		56
Investments in and loans to nonconsolidated affiliates	-137	-285		-248
Distributions and loan repayments from nonconsolidated affiliates	46	130		295
Proceeds from sale of ownership interests in nonconsolidated affiliates	66	0		93
Purchases of investments	-462	-509		-797
Proceeds from sales and maturities of investments	639	553		874
Cash used in investing activities	-1,469	-2,687		-1,994
Financing Activities	'	'		'
Changes in short-term notes payable	-37	-116		-844
Proceeds from issuance of long-term debt	959	3,347		3,624
Payments on long-term debt	-4,272	-3,988		-5,337
Purchases of treasury stock	-307	0		-19
Proceeds from issuance of common stock	386	295		236
Proceeds from sales of common stock	0	0		98
Issuance costs for debt and equity securities	-7	-22		-27
Excess tax benefits from share-based payment arrangements	23	76		23
Distributions to noncontrolling interests	-55	-72		-42
Contributions from noncontrolling interest	58	0		184
Dividends paid to stockholders	-1,479	-2,050		-1,258
Cash used in financing activities	-4,731	-2,530		-3,362
Effect of Exchange Rate Changes on Cash	-1	16		-121
Cash Assumed in Initial Consolidation of Variable Interest Entities	0	0		3
Summary	'	'		'
Increase (Decrease) in cash and cash equivalents	1,622	-1,126		-1,595
Cash and cash equivalents at beginning of year	4,318	5,444		7,039
Cash and cash equivalents at end of year	$5,940	$4,318		$5,444

[1]	See Note 9 for information regarding the goodwill impairment loss.

Consolidated_Statements_of_Equ

Consolidated Statements of Equity (USD $)	Total	The Dow Chemical Company's Stockholder's Equity [Member]	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Loss [Member]	Unearned ESOP Shares [Member]	Treasury Stock [Member]	Noncontrolling Interests [Member]
In Millions, unless otherwise specified	Total	The Dow Chemical Company's Stockholder's Equity [Member]	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Loss [Member]	Unearned ESOP Shares [Member]	Treasury Stock [Member]	Noncontrolling Interests [Member]
Stockholders' Equity Attributable to Noncontrolling Interest, Beginning at Dec. 31, 2010	'	'	'	'	'	'	'	'	'	$803
Stockholders' Equity Attributable to Parent, Beginning at Dec. 31, 2010	'	'	'	2,931	2,286	17,736	-4,399	-476	-239	'
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'	'	'	'	'	'	'
Common stock issued	'	'	'	30	206	'	'	'	'	'
Stock-based compensation and allocation of ESOP shares	'	'	'	'	171	'	'	'	'	'
Net Income available for The Dow Chemical Company common stockholders	2,402	'	'	'	'	2,402	'	'	'	'
Dividends declared on common stock (per share - 2013: $1.28; 2012: $1.21; 2011: $0.90)	'	'	'	'	'	-1,037	'	'	'	'
Dividend equivalents on participating securities	'	'	'	'	'	-14	'	'	'	'
Other comprehensive income (loss)	-1,597	'	'	'	'	'	-1,597	'	'	'
Shares acquired	'	'	'	'	'	'	'	-5	'	'
Shares allocated to ESOP participants	'	'	'	'	'	'	'	47	'	'
Purchases	'	'	'	'	'	'	'	'	-19	'
Issuance to employees and employee plans	'	'	'	'	'	'	'	'	258	'
Net income (loss) attributable to noncontrolling interests	42	'	'	'	'	'	'	'	'	42
Distributions to noncontrolling interests	'	'	'	'	'	'	'	'	'	-43
Capital contributions (noncash - 2013: $-; 2012: $97; 2011: $-)	'	'	'	'	'	'	'	'	'	37
Consolidation of variable interest entities	'	'	'	'	'	'	'	'	'	31
Conversion of note payable to preferred shares of a subsidiary	'	'	'	'	'	'	'	'	'	158
Cumulative translation adjustments	'	'	'	'	'	'	'	'	'	-18
Deconsolidation of noncontrolling interest	'	'	'	'	'	'	'	'	'	0
Other	'	'	'	'	'	'	'	'	'	0
Total Equity, Ending at Dec. 31, 2011	23,291	'	'	'	'	'	'	'	'	'
Stockholders' Equity Attributable to Noncontrolling Interest, Ending at Dec. 31, 2011	'	'	'	'	'	'	'	'	'	1,010
Stockholders' Equity Attributable to Parent, Ending at Dec. 31, 2011	'	22,281	4,000	2,961	2,663	19,087	-5,996	-434	0	'
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'	'	'	'	'	'	'
Common stock issued	'	'	'	47	248	'	'	'	'	'
Stock-based compensation and allocation of ESOP shares	'	'	'	'	370	'	'	'	'	'
Net Income available for The Dow Chemical Company common stockholders	842	'	'	'	'	842	'	'	'	'
Dividends declared on common stock (per share - 2013: $1.28; 2012: $1.21; 2011: $0.90)	'	'	'	'	'	-1,419	'	'	'	'
Dividend equivalents on participating securities	'	'	'	'	'	-15	'	'	'	'
Other comprehensive income (loss)	-1,520	'	'	'	'	'	-1,520	'	'	'
Shares acquired	'	'	'	'	'	'	'	-11	'	'
Shares allocated to ESOP participants	'	'	'	'	'	'	'	54	'	'
Purchases	'	'	'	'	'	'	'	'	0	'
Issuance to employees and employee plans	'	'	'	'	'	'	'	'	0	'
Net income (loss) attributable to noncontrolling interests	-82	'	'	'	'	'	'	'	'	-82
Distributions to noncontrolling interests	'	'	'	'	'	'	'	'	'	-73
Capital contributions (noncash - 2013: $-; 2012: $97; 2011: $-)	'	'	'	'	'	'	'	'	'	97
Consolidation of variable interest entities	'	'	'	'	'	'	'	'	'	37
Conversion of note payable to preferred shares of a subsidiary	'	'	'	'	'	'	'	'	'	0
Cumulative translation adjustments	'	'	'	'	'	'	'	'	'	0
Deconsolidation of noncontrolling interest	'	'	'	'	'	'	'	'	'	0
Other	'	'	'	'	'	'	'	'	'	1
Total Equity, Ending at Dec. 31, 2012	21,867	'	'	'	'	'	'	'	'	'
Stockholders' Equity Attributable to Noncontrolling Interest, Ending at Dec. 31, 2012	990	'	'	'	'	'	'	'	'	990
Stockholders' Equity Attributable to Parent, Ending at Dec. 31, 2012	20,877	20,877	4,000	3,008	3,281	18,495	-7,516	-391	0	'
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'	'	'	'	'	'	'
Common stock issued	'	'	'	46	340	'	'	'	'	'
Stock-based compensation and allocation of ESOP shares	'	'	'	'	307	'	'	'	'	'
Net Income available for The Dow Chemical Company common stockholders	4,447	'	'	'	'	4,447	'	'	'	'
Dividends declared on common stock (per share - 2013: $1.28; 2012: $1.21; 2011: $0.90)	'	'	'	'	'	-1,520	'	'	'	'
Dividend equivalents on participating securities	'	'	'	'	'	-15	'	'	'	'
Other comprehensive income (loss)	2,689	'	'	'	'	'	2,689	'	'	'
Shares acquired	'	'	'	'	'	'	'	-11	'	'
Shares allocated to ESOP participants	'	'	'	'	'	'	'	45	'	'
Purchases	'	'	'	'	'	'	'	'	-307	'
Issuance to employees and employee plans	'	'	'	'	'	'	'	'	0	'
Net income (loss) attributable to noncontrolling interests	29	'	'	'	'	'	'	'	'	29
Distributions to noncontrolling interests	'	'	'	'	'	'	'	'	'	-55
Capital contributions (noncash - 2013: $-; 2012: $97; 2011: $-)	'	'	'	'	'	'	'	'	'	58
Consolidation of variable interest entities	'	'	'	'	'	'	'	'	'	0
Conversion of note payable to preferred shares of a subsidiary	'	'	'	'	'	'	'	'	'	0
Cumulative translation adjustments	'	'	'	'	'	'	'	'	'	-43
Deconsolidation of noncontrolling interest	'	'	'	'	'	'	'	'	'	52
Other	'	'	'	'	'	'	'	'	'	-5
Total Equity, Ending at Dec. 31, 2013	27,924	'	'	'	'	'	'	'	'	'
Stockholders' Equity Attributable to Noncontrolling Interest, Ending at Dec. 31, 2013	1,026	'	'	'	'	'	'	'	'	1,026
Stockholders' Equity Attributable to Parent, Ending at Dec. 31, 2013	$26,898	$26,898	$4,000	$3,054	$3,928	$21,407	($4,827)	($357)	($307)	'

Consolidated_Statements_of_Equ1

Consolidated Statements of Equity (Parentheticals) (USD $)	12 Months Ended
In Millions, except Per Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Retained Earnings [Abstract]	'	'	'
Dividends declared on common stock (Per share)	$1.28	$1.21	$0.90
Noncontrolling Interest [Abstract]	'	'	'
Noncash capital contributions	$0	$97	$0

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Dec. 31, 2013
Accounting Policies [Abstract]	'
Significant Accounting Policies [Text Block]	'
	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

	Principles of Consolidation and Basis of Presentation
	The accompanying consolidated financial statements of The Dow Chemical Company and its subsidiaries (“Dow” or the “Company”) were prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and include the assets, liabilities, revenues and expenses of all majority-owned subsidiaries over which the Company exercises control and, when applicable, entities for which the Company has a controlling financial interest or is the primary beneficiary. Intercompany transactions and balances are eliminated in consolidation. Investments in nonconsolidated affiliates (20-50 percent owned companies, joint ventures and partnerships) are accounted for using the equity method.

	Use of Estimates in Financial Statement Preparation
	The preparation of financial statements in accordance with U.S. GAAP requires the use of estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. The Company’s consolidated financial statements include amounts that are based on management’s best estimates and judgments. Actual results could differ from those estimates.

	Foreign Currency Translation
	The local currency has been primarily used as the functional currency throughout the world. Translation gains and losses of those operations that use local currency as the functional currency are included in the consolidated balance sheets in “Accumulated other comprehensive income (loss)” (“AOCI”). Where the U.S. dollar is used as the functional currency or when the foreign subsidiary operates in a hyper-inflationary environment, foreign currency translation gains and losses are reflected in income.

	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. These accruals are adjusted periodically as assessment and remediation efforts progress or as additional technical or legal information becomes available. Accruals for environmental liabilities are included in the consolidated balance sheets in “Accrued and other current liabilities” and “Other noncurrent obligations” at undiscounted amounts. Accruals for related insurance or other third-party recoveries for environmental liabilities are recorded when it is probable that a recovery will be realized and are included in the consolidated balance sheets as “Accounts and notes receivable - Other.”

	Environmental costs are capitalized if the costs extend the life of the property, increase its capacity, and/or mitigate or prevent contamination from future operations. Environmental costs are also capitalized in recognition of legal asset retirement obligations resulting from the acquisition, construction and/or normal operation of a long-lived asset. Costs related to environmental contamination treatment and cleanup are charged to expense. Estimated future incremental operations, maintenance and management costs directly related to remediation are accrued when such costs are probable and reasonably estimable.

	Cash and Cash Equivalents
	Cash and cash equivalents include time deposits and investments with maturities of three months or less at the time of purchase.

	Financial Instruments
	The Company calculates the fair value of financial instruments using quoted market prices whenever available. When quoted market prices are not available for various types of financial instruments (such as forwards, options and swaps), the Company uses standard pricing models with market-based inputs that take into account the present value of estimated future cash flows.

	The Company utilizes derivatives to manage exposures to foreign currency exchange rates, commodity prices and interest rate risk. The fair values of all derivatives are recognized as assets or liabilities at the balance sheet date. Changes in the fair value of these instruments are reported in income or AOCI, depending on the use of the derivative and whether it qualifies for hedge accounting treatment.

	Gains and losses on derivatives that are designated and qualify as cash flow hedging instruments are recorded in AOCI, to the extent the hedges are effective, until the underlying transactions are recognized in income. To the extent effective, gains and losses on derivative and nonderivative instruments used as hedges of the Company’s net investment in foreign operations are recorded in AOCI as part of the cumulative translation adjustment. The ineffective portions of cash flow hedges and hedges of net investment in foreign operations, if any, are recognized in income immediately.

	Gains and losses on derivatives designated and qualifying as fair value hedging instruments, as well as the offsetting losses and gains on the hedged items, are reported in income in the same accounting period. Derivatives not designated as hedging instruments are marked-to-market at the end of each accounting period with the results included in income.

	Inventories
	Inventories are stated at the lower of cost or market. The method of determining cost for each subsidiary varies among last-in, first-out (“LIFO”); first-in, first-out (“FIFO”); and average cost, and is used consistently from year to year.

	The Company routinely exchanges and swaps raw materials and finished goods with other companies to reduce delivery time, freight and other transportation costs. These transactions are treated as non-monetary exchanges and are valued at cost.

	Property
	Land, buildings and equipment, including property under capital lease agreements, are carried at cost less accumulated depreciation. Depreciation is based on the estimated service lives of depreciable assets and is calculated using the straight-line method, unless the asset was capitalized before 1997 when the declining balance method was used. Fully depreciated assets are retained in property and accumulated depreciation accounts until they are removed from service. In the case of disposals, assets and related accumulated depreciation are removed from the accounts, and the net amounts, less proceeds from disposal, are included in income.

	Impairment and Disposal of Long-Lived Assets
	The Company evaluates long-lived assets and certain identifiable intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. When undiscounted future cash flows are not expected to be sufficient to recover an asset’s carrying amount, the asset is written down to its fair value based on bids received from third parties or a discounted cash flow analysis based on market participant assumptions.

	Long-lived assets to be disposed of by sale are classified as held for sale and reported at the lower of carrying amount or fair value less cost to sell, and depreciation is ceased. Long-lived assets to be disposed of other than by sale are classified as held and used until they are disposed of and reported at the lower of carrying amount or fair value, and depreciation is recognized over the remaining useful life of the assets.

	Goodwill and Other Intangible Assets
	The Company records goodwill when the purchase price of a business acquisition exceeds the estimated fair value of net identified tangible and intangible assets acquired. Goodwill is tested for impairment at the reporting unit level annually, or more frequently when events or changes in circumstances indicate that the fair value of a reporting unit has more likely than not declined below its carrying value. When testing goodwill for impairment, the Company may first assess qualitative factors. If an initial qualitative assessment identifies that it is more likely than not that the carrying value of a reporting unit exceeds its estimated fair value, additional quantitative testing is performed. The Company may also elect to skip the qualitative testing and proceed directly to the quantitative testing. If the quantitative testing indicates that goodwill is impaired, the carrying value of goodwill is written down to fair value. The Company primarily utilizes a discounted cash flow methodology to calculate the fair value of its reporting units. See Note 9 for further information on goodwill.

	Finite-lived intangible assets such as purchased customer lists, licenses, intellectual property, patents, trademarks and software, are amortized over their estimated useful lives, generally on a straight-line basis for periods ranging primarily from three to twenty years. Finite-lived intangible assets are reviewed for impairment or obsolescence annually, or more frequently when events or changes in circumstances indicate that the carrying amount of an intangible asset may not be recoverable. If impaired, intangible assets are written down to fair value based on discounted cash flows.

	Asset Retirement Obligations
	The Company records asset retirement obligations as incurred and reasonably estimable, including obligations for which the timing and/or method of settlement are conditional on a future event that may or may not be within the control of the Company. The fair values of obligations are recorded as liabilities on a discounted basis and are accreted over time for the change in present value. Costs associated with the liabilities are capitalized and amortized over the estimated remaining useful life of the asset, generally for periods of 10 years or less.

	Investments
	Investments in debt and marketable equity securities (including warrants), primarily held by the Company’s insurance operations, are classified as trading, available-for-sale or held-to-maturity. Investments classified as trading are reported at fair value with unrealized gains and losses related to mark-to-market adjustments included in income. Those classified as available-for-sale are reported at fair value with unrealized gains and losses recorded in AOCI. Those classified as held-to-maturity are recorded at amortized cost. The cost of investments sold is determined by FIFO or specific identification. The Company routinely reviews available-for-sale and held-to-maturity securities for other-than-temporary declines in fair value below the cost basis, and when events or changes in circumstances indicate the carrying value of an asset may not be recoverable, the security is written down to fair value, establishing a new cost basis.

	Revenue
	Sales are recognized when the revenue is realized or realizable, and the earnings process is complete. Approximately
	99 percent of the Company’s sales in 2013 related to sales of product (99 percent in 2012 and 99 percent in 2011). The remaining 1 percent in 2013 related to the Company’s service offerings, insurance operations, and licensing of patents and technology (1 percent in 2012 and 1 percent in 2011). Revenue for product sales is recognized as risk and title to the product transfer to the customer, which usually occurs at the time shipment is made. As such, title to the product passes when the product is delivered to the freight carrier. Dow’s standard terms of delivery are included in its contracts of sale, order confirmation documents and invoices. Freight costs and any directly related costs of transporting finished product to customers are recorded as “Cost of sales” in the consolidated statements of income.

	Revenue related to the Company’s insurance operations includes third-party insurance premiums, which are earned over the terms of the related insurance policies and reinsurance contracts. Revenue related to the initial licensing of patents and technology is recognized when earned; revenue related to running royalties is recognized according to licensee production levels.

	Legal Costs
	The Company expenses legal costs as incurred. Accruals for legal matters are recorded when it is probable that a liability has been incurred and the amount of the liability can be reasonably estimated.

	Severance Costs
	The Company routinely reviews its operations around the world in an effort to ensure competitiveness across its businesses and geographic areas. When the reviews result in a workforce reduction related to the shutdown of facilities or other optimization activities, severance benefits are provided to employees primarily under Dow’s ongoing benefit arrangements. These severance costs are accrued once management commits to a plan of termination including the number of employees to be terminated, their job classifications or functions, their locations and the expected termination date.

Income Taxes
The Company accounts for income taxes using the asset and liability method. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences of temporary differences between the carrying amounts and tax bases of assets and liabilities using enacted tax rates. The effect of a change in tax rates on deferred tax assets or liabilities is recognized in income in the period that includes the enactment date.

Annual tax provisions include amounts considered sufficient to pay assessments that may result from examinations of prior year tax returns; however, the amount ultimately paid upon resolution of issues raised may differ from the amounts accrued.

The Company recognizes the financial statement effects of an uncertain income tax position when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. The Company accrues for other tax contingencies when it is probable that a liability to a taxing authority has been incurred and the amount of the contingency can be reasonably estimated. The current portion of uncertain income tax positions is included in “Income taxes payable” and the long-term portion is included in “Other noncurrent obligations” in the consolidated balance sheets.

Provision is made for taxes on undistributed earnings of foreign subsidiaries and related companies to the extent that such earnings are not deemed to be permanently invested.

Earnings per Common Share
The calculation of earnings per common share is based on the weighted-average number of the Company’s common shares outstanding for the applicable period. The calculation of diluted earnings per common share reflects the effect of all dilutive potential common shares that were outstanding during the respective periods, unless the effect of doing so is antidilutive.

RECENT_ACCOUNTING_GUIDANCE

RECENT ACCOUNTING GUIDANCE	12 Months Ended
RECENT ACCOUNTING GUIDANCE	Dec. 31, 2013
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]	'
Recent Accounting Guidance [Text Block]	'
	RECENT ACCOUNTING GUIDANCE

	Recently Adopted Accounting Guidance
	During the first quarter of 2013, the Company adopted Accounting Standards Update ("ASU") 2011-11, "Balance Sheet (Topic 210): Disclosures about Offsetting Assets and Liabilities," which requires entities to disclose both gross and net information about both instruments and transactions eligible for offset in the statement of financial position and instruments and transactions subject to an agreement similar to a master netting agreement and ASU 2013-01, "Balance Sheet (Topic 210): Clarifying the Scope of Disclosures about Offsetting Asset and Liabilities," which clarifies the scope of the offsetting disclosures of ASU 2011-11. The objective of the disclosure is to facilitate comparison between those entities that prepare their financial statements on the basis of U.S. GAAP and those entities that prepare their financial statements on the basis of International Financial Reporting Standards ("IFRS"). The adoption of this standard was immaterial to the consolidated financial statements.

	During the first quarter of 2013, the Company adopted ASU 2013-02, "Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income," which requires entities to provide information about the amounts reclassified out of accumulated other comprehensive income, by component. In addition, entities are required to present, either on the face of the statement where net income is presented or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income but only if the amount reclassified is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting period. For other amounts that are not required under U.S. GAAP to be reclassified in their entirety to net income, entities are required to cross-reference to other disclosures required under U.S. GAAP that provide additional detail on these amounts. See Note 23 for the disclosures related to this adoption.

	On January 1, 2012, the Company adopted ASU 2011-05, "Comprehensive Income (Topic 220): Presentation of Comprehensive Income," as amended by ASU 2011-12, "Comprehensive Income (Topic 220): Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No. 2011-05." This standard improves the comparability, consistency and transparency of financial reporting and increases the prominence of items reported in other comprehensive income. See the Consolidated Statements of Comprehensive Income and Note 23 for additional information.

	On January 1, 2012, the Company adopted ASU 2011-04, "Fair Value Measurement (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRS," which provides common requirements for measuring fair value and disclosing information about fair value measurements in accordance with U.S. GAAP and IFRS. See Note 11 for additional information about fair value measurements.

	On September 30, 2011, the Company adopted ASU 2011-08, “Intangibles-Goodwill and Other (Topic 350): Testing Goodwill for Impairment.” This ASU simplifies how entities test goodwill for impairment and permits an entity to first assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform the two-step goodwill impairment test. The Company has incorporated this guidance into its goodwill impairment testing for 2013, 2012 and 2011. See Note 9 for additional information.

	On January 1, 2011, the Company adopted ASU 2009-13, “Revenue Recognition (Topic 605): Multiple-Deliverable Revenue Arrangements – a consensus of the FASB Emerging Issues Task Force.” This ASU amended the criteria for when to evaluate individual delivered items in a multiple deliverable arrangement and how to allocate consideration received. The adoption of this guidance did not have a material impact on the Company’s consolidated financial statements.

	Accounting Guidance Issued But Not Adopted as of December 31, 2013

	In February 2013, the Financial Accounting Standards Board ("FASB") issued ASU 2013-04, "Liabilities (Topic 405): Obligations Resulting from Joint and Several Liability Arrangements for Which the Total Amount of the Obligation is Fixed at the Reporting Date," which defines how entities measure obligations from joint and several liability arrangements for which the total amount of the obligation is fixed at the reporting date and for which no guidance exists, except for obligations addressed within existing guidance in U.S. GAAP. The guidance also requires entities to disclose the nature and amount of the obligation as well as other information about those obligations. This ASU is effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. Retrospective presentation for all comparative periods presented is required and early adoption is permitted. The Company is currently evaluating the impact of adopting this guidance.

	In March 2013, the FASB issued ASU 2013-05, "Foreign Currency Matters (Topic 830): Parent's Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity," which defines the treatment of the release of cumulative translation adjustments upon derecognition of certain subsidiaries or groups of assets within a foreign entity or of an investment in a foreign entity. This ASU is effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. Early adoption is permitted and prior periods should not be adjusted. The Company does not expect the adoption of this guidance to have a material impact on the consolidated financial statements.

	In July 2013, the FASB issued ASU 2013-11, "Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists," which defines the presentation requirements of an unrecognized tax benefit, or a portion of an unrecognized tax benefit, in the financial statements. This ASU is effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. Early adoption is permitted and retrospective application is permitted, but not required. The Company is currently evaluating the impact of adopting this guidance.

RESTRUCTURING

RESTRUCTURING	12 Months Ended
	Dec. 31, 2013
Restructuring and Related Activities [Abstract]	'
Restructuring and Related Activities Disclosure [Text Block]	'
	RESTRUCTURING

	4Q12 Restructuring
	On October 23, 2012, the Company's Board of Directors approved a restructuring plan ("4Q12 Restructuring") to advance the next stage of the Company's transformation and to address macroeconomic uncertainties. The restructuring plan accelerates the Company's structural cost reduction program and will affect approximately 2,850 positions and result in the shutdown of approximately 20 manufacturing facilities. These actions are expected to be completed by March 31, 2015.

	As a result of the 4Q12 Restructuring activities, the Company recorded pretax restructuring charges of $990 million in the fourth quarter of 2012 consisting of costs associated with exit or disposal activities of $39 million, severance costs of $375 million and asset write-downs and write-offs of $576 million. The impact of these charges is shown as "Restructuring charges (credits)" in the consolidated statements of income and reflected in the Company's segments results as shown in the following table:



	4Q12 Restructuring Charges by Operating Segment		Costs Associated with Exit or Disposal Activities							Impairment of Long-Lived Assets, Other Assets and Equity Method Investments
	In millions						Severance Costs						Total

	Electronic and Functional Materials		$	5			$	—		$	43		$	48

	Coatings and Infrastructure Solutions		—				—			16			16

	Performance Materials		14				—			178			192

	Performance Plastics		7				—			19			26

	Feedstocks and Energy		—				—			7			7

	Corporate		13				375			313			701

	Total 4Q12 Restructuring charges		$	39			$	375		$	576		$	990

	Adjustments to 4Q12 Restructuring charges
	2013 - Performance Plastics		(6		)		—			—			(6		)

	Net 4Q12 Restructuring charges		$	33			$	375		$	576		$	984


	Details regarding the components of the 4Q12 Restructuring charges are discussed below:

	Costs Associated with Exit or Disposal Activities
	The restructuring charges for costs associated with exit or disposal activities totaled $39 million in the fourth quarter of 2012 and included $9 million of curtailment costs associated with other postretirement benefit plans, impacting Corporate; contract cancellation fees of $25 million, impacting Performance Materials ($13 million), Performance Plastics ($7 million), Electronic and Functional Materials ($5 million); and environmental remediation of $5 million impacting Performance Materials ($1 million) and Corporate ($4 million).

	Severance Costs
	The restructuring charges in the fourth quarter of 2012 included severance of $375 million for the separation of approximately 2,850 employees under the terms of the Company's ongoing benefit arrangements, primarily by March 31, 2015. These costs were charged against Corporate. At December 31, 2013, severance of $236 million had been paid and a liability of $139 million remained for 759 employees.

	Impairment of Long-Lived Assets, Other Assets and Equity Method Investments
	The restructuring charges related to the write-down and write-off of assets in the fourth quarter of 2012 totaled $576 million. Details regarding the write-downs and write-offs are as follows:


	•	As a result of weak global demand for lithium-ion batteries, the Company recorded a pretax impairment charge of $303 million related to the write-down of Dow Kokam LLC's long-lived assets, impacting Corporate. At the time of the impairment, Dow had a 63.6 percent ownership interest in Dow Kokam LLC. The impact to Dow, after adjustments for income taxes and the portion attributable to noncontrolling interests, was $189 million.


	•	In response to global economic conditions and competitive dynamics, the decision was made to shut down and/or consolidate a number of manufacturing facilities, with an impact of $246 million, summarized as follows:


	•	A Dow Automotive Systems diesel particulate filters manufacturing facility in Midland, Michigan was shut down, resulting in the write-down of assets associated with this facility of $114 million, impacting the Performance Materials segment. The facility was shut down in the fourth quarter of 2012.


	•	Certain Oxygenated Solvents manufacturing facilities in Texas City, Texas were consolidated and/or shut down, resulting in an asset write-down of $36 million against the Performance Materials segment. The assets were shut down in the fourth quarter of 2012.


	•	An asset write-down of $17 million for a sodium borohydride manufacturing facility in Delfzijl, The Netherlands was recorded against the Electronic and Functional Materials segment in the fourth quarter of 2012. The manufacturing facility was shut down in the third quarter of 2013.


	•	Two Interconnect Technologies manufacturing facilities, one in Lucerne, Switzerland and the other in Marlborough, Massachusetts, will be shut down, resulting in a charge in the fourth quarter of 2012 related to the write-down of assets of $13 million against the Electronics and Functional Materials segment. The manufacturing facility in Massachusetts was shut down in the fourth quarter of 2013; the manufacturing facility in Switzerland is expected to be shut down in the fourth quarter of 2014.


	•	An asset write-down of $10 million for a polyethylene manufacturing facility in Tessenderlo, Belgium was recorded against the Performance Plastics segment in the fourth quarter of 2012. The manufacturing facility was shut down in the second quarter of 2013.


•	Certain Dow Building and Construction manufacturing assets in Midland, Michigan were shut down in the fourth quarter of 2012. As a result, an asset write-down of $9 million was recorded against the Coatings and Infrastructure Solutions segment.


•	Dow Formulated Systems manufacturing capacity was consolidated in the United States, resulting in the shut down of a Solon, Ohio manufacturing facility and an asset write-down of $5 million in the fourth quarter of 2012, impacting the Performance Materials segment. The manufacturing facility was shut down in the third quarter of 2013.


•	The decision was made to shut down a number of small manufacturing, research and development, and administrative facilities to optimize the assets of the Company. Write-downs of $42 million were recorded in the fourth quarter of 2012, impacting Performance Materials ($20 million), Electronic and Functional Materials ($13 million), Coatings and Infrastructure Solutions ($4 million) and Corporate ($5 million). These facilities are expected to be shut down no later than the fourth quarter of 2014.


•	Certain capital projects were canceled resulting in the write-off of project spending of $8 million against the Feedstocks and Energy ($7 million) and Coatings and Infrastructure Solutions ($1 million) segments.


•	Due to a change in the Company's strategy regarding its ownership in Nippon Unicar Company Limited ("NUC"), a 50:50 joint venture, the Company determined its equity investment in NUC to be other-than-temporarily impaired and recorded a $9 million write-down of its interest in NUC against the Performance Plastics segment in the fourth quarter of 2012. Dow divested its ownership interest in NUC on July 1, 2013.


•	The fourth quarter of 2012 restructuring charge also included the write-off of other assets associated with plant closures totaling $10 million. These charges are reflected in the results of the operating segments impacted by the restructuring activities.

The following table summarizes the activities related to the Company's 4Q12 Restructuring reserve, which is included in "Accrued and other current liabilities" and "Other noncurrent obligations" in the consolidated balance sheets:



4Q12 Restructuring Activities		Costs Associated with Exit or Disposal Activities							Impairment of Long-Lived Assets, Other Assets and Equity Method Investments
In millions						Severance Costs						Total

Restructuring charges recognized in the fourth quarter of 2012		$	39			$	375		$	576		$	990

Charges against the reserve		(9		)		—			(576		)	(585		)

Cash payments		—				(8		)	—			(8		)

Reserve balance at December 31, 2012		$	30			$	367		$	—		$	397

Adjustments to the reserve		(6		)		—			—			(6		)

Cash payments		(5		)		(228		)	—			(233		)

Reserve balance at December 31, 2013		$	19			$	139		$	—		$	158


1Q12 Restructuring
On March 27, 2012, the Company's Board of Directors approved a restructuring plan ("1Q12 Restructuring") to optimize its portfolio, respond to changing and volatile economic conditions, particularly in Western Europe, and to advance the Company's Efficiency for Growth program, which was initiated by the Company in the second quarter of 2011. The 1Q12 Restructuring plan includes the elimination of approximately 900 positions. In addition, the Company shut down a number of manufacturing facilities. These actions were substantially completed at December 31, 2013.

As a result of the 1Q12 Restructuring activities, the Company recorded pretax restructuring charges of $357 million in the first quarter of 2012 consisting of costs associated with exit or disposal activities of $150 million, severance costs of $113 million and asset write-downs and write-offs of $94 million. The impact of these charges is shown as "Restructuring charges (credits)" in the consolidated statements of income and reflected in the Company's segment results as shown in the following table:


1Q12 Restructuring Charges by Operating Segment		Costs Associated with Exit or Disposal Activities							Impairment of Long-Lived Assets and Other Assets
In millions						Severance Costs						Total

Electronic and Functional Materials		$	—			$	—		$	17		$	17

Coatings and Infrastructure Solutions		4				—			37			41

Performance Materials		146				—			40			186

Corporate		—				113			—			113

Total 1Q12 Restructuring charges		$	150			$	113		$	94		$	357

Adjustment to 1Q12 Restructuring charges:
2012 - Coatings and Infrastructure Solutions		—				—			(4		)	(4		)

2013 - Coatings and Infrastructure Solutions		(1		)		—			—			(1		)

2013 - Performance Materials		(15		)		—			—			(15		)

Net 1Q12 Restructuring charges		$	134			$	113		$	90		$	337


Details regarding the components of the 1Q12 Restructuring charge are discussed below:

Costs Associated with Exit or Disposal Activities
The restructuring charges for costs associated with exit or disposal activities totaled $150 million in the first quarter of 2012 and included contract cancellation fees of $149 million, impacting Performance Materials ($146 million) and Coatings and Infrastructure Solutions ($3 million), and asbestos abatement costs of $1 million impacting Coatings and Infrastructure Solutions.

Severance Costs
The restructuring charges in the first quarter of 2012 included severance of $113 million for the separation of approximately 900 employees under the terms of the Company's ongoing benefit arrangements, primarily by December 31, 2013. These costs were charged against Corporate. At December 31, 2013, severance of $110 million had been paid and a liability of $3 million remained for 42 employees.

Impairment of Long-Lived Assets and Other Assets
The restructuring charges related to the write-down and write-off of assets in the first quarter of 2012 totaled $94 million. Details regarding the write-downs and write-offs are as follows:


•	The Company evaluated its facilities that manufacture STYROFOAM™ brand insulation and as a result, the decision was made to shut down facilities in Balatonfuzfo, Hungary; Estarreja, Portugal; and Charleston, Illinois. In addition, a facility in Terneuzen, The Netherlands was idled and impaired. Write-downs associated with these facilities of $37 million were recorded in the first quarter of 2012 against the Coatings and Infrastructure Solutions segment. The Netherlands facility was shut down at the end of the second quarter of 2012. The remaining facilities were shut down in the fourth quarter of 2012.


•	The decision was made to shut down and/or consolidate certain manufacturing assets in the Polyurethanes and Epoxy businesses in Texas and Germany. Write-downs associated with these assets of $15 million were recorded in the first quarter of 2012 against the Performance Materials segment. The manufacturing assets in Texas were shut down in the second quarter of 2012. The German manufacturing assets were shut down in 2012.


•	Certain capital projects were canceled resulting in the write-off of project spending of $42 million against the Performance Materials ($25 million) and Electronic and Functional Materials ($17 million) segments.

During the fourth quarter of 2012, the Company recorded a favorable adjustment to the 1Q12 Restructuring charge related to the impairment of long-lived assets and other assets of $4 million, impacting the Coatings and Infrastructure Solutions segment.

The following table summarizes the activities related to the Company's 1Q12 Restructuring reserve:



1Q12 Restructuring Activities		Costs Associated with Exit or Disposal Activities
In millions						Severance Costs			Impairment of Long-Lived Assets and Other Assets			Total

Restructuring charges recognized in the first quarter of 2012		$	150			$	113		$	94		$	357

Adjustments to the reserve		—				—			(4		)	(4		)

Charges against the reserve		—				—			(90		)	(90		)

Cash payments		(45		)		(82		)	—			(127		)

Noncash settlements		(47		)		—			—			(47		)

Foreign currency impact		(2		)		—			—			(2		)

Reserve balance at December 31, 2012		$	56			$	31		$	—		$	87

Adjustments to the reserve		(16		)		—			—			(16		)

Cash payments		(15		)		(28		)	—			(43		)

Noncash settlements		(8		)		—			—			(8		)

Foreign currency impact		(1		)		—			—			(1		)

Reserve balance at December 31, 2013		$	16			$	3		$	—		$	19


The reserve balance is included in the consolidated balance sheets as "Accrued and other current liabilities." The 1Q12 Restructuring activities were substantially completed in 2013, with remaining liabilities related to severance and contract cancellation fees to be settled over time.

Dow expects to incur additional costs in the future related to its 1Q12 and 4Q12 Restructuring activities, as the Company continually looks for ways to enhance the efficiency and cost effectiveness of its operations, and to ensure competitiveness across its businesses and geographic areas. Future costs are expected to include demolition costs related to closed facilities and restructuring plan implementation costs; these 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.

2013 Adjustments to 1Q12 and 4Q12 Restructuring Plans
In 2013, the Company reduced the 4Q12 Restructuring reserve related to contract cancellation fees by $6 million, impacting Performance Plastics. The Company also reduced the 1Q12 Restructuring reserve related to the adjustment of contract cancellation fees and asbestos abatement costs by $16 million, impacting Coatings and Infrastructure Solutions ($1 million) and Performance Materials ($15 million).

Restructuring Reserve Assumed from Rohm and Haas
Included in liabilities assumed in the April 1, 2009 acquisition of Rohm and Haas Company ("Rohm and Haas") was a reserve of $122 million for severance and employee benefits for the separation of 1,255 employees under the terms of Rohm and Haas’ ongoing benefit arrangement. The separations resulted from plant shutdowns, production schedule adjustments, productivity improvements and reductions in support services. A currency adjusted liability of $12 million remained at December 31, 2010; $5 million for employees who had left the Company and continued to receive annuity payments primarily through the third quarter of 2011 and $7 million for approximately 44 employees.

In the first quarter of 2011, the Company decreased the restructuring reserve by $6 million to adjust the reserve to the expected future severance payments. The impact of this adjustment is shown as "Cost of sales" in the consolidated statements of income and was reflected in Corporate. Severance payments of $7 million were made in the first half of 2011, bringing the program to a close.



Restructuring Reserve Assumed from Rohm and Haas	Severance
In millions	Costs
Reserve balance at December 31, 2010	$	12

Cash payments	(7		)
Adjustments to reserve	(6		)
Foreign currency impact	1

Reserve balance at June 30, 2011	$	—

ACQUISITIONS

ACQUISITIONS	12 Months Ended
ACQUISITIONS	Dec. 31, 2013
Business Combination, Description [Abstract]	'
Business Combination Disclosure [Text Block]	'
	ACQUISITIONS

	Rohm and Haas Acquisition and Integration Related Expenses
	During the first quarter of 2011, pretax charges totaling $31 million were recorded for integration costs related to the April 1, 2009 acquisition of Rohm and Haas. These charges are shown as “Acquisition-related integration expenses” in the consolidated statements of income and reflected in Corporate.

DIVESTITURES

DIVESTITURES	12 Months Ended
DIVESTITURES	Dec. 31, 2013
Divestitures [Abstract]	'
Divestitures [Text block]	'
	DIVESTITURES

	Divestiture of Polypropylene Licensing and Catalysts Business
	On December 2, 2013, the Company sold its global Polypropylene Licensing and Catalysts business to W. R. Grace & Co. for $490 million, net of working capital adjustments and costs to sell, with proceeds subject to customary post-closing adjustments to be finalized in subsequent periods. The carrying value of the net assets divested was $39 million. The Company recorded a $451 million pretax gain on the sale, included in "Sundry income (expense) - net" in the consolidated statements of income and reflected in Performance Plastics. The Company recorded an after-tax gain of $356 million on the sale.

	Divestiture of Ownership Interest in Dow Kokam LLC
	On November 22, 2013, the Company sold its 67.4 percent ownership interest in Dow Kokam LLC ("Dow Kokam") to MBP Investors, LLC. The Company recorded a pretax gain of $26 million on the sale, included in "Sundry income (expense) - net" in the consolidated statements of income and reflected in Corporate. In the fourth quarter of 2012, the Company recorded a restructuring charge related to the impairment of Dow Kokam’s long-lived assets (see Note 3 for additional information).

	As a condition of the sale, Dow acquired the third party lenders’ interest in Dow Kokam’s $75 million note, which is included in "Payments on long-term debt" in the consolidated statements of cash flows, and received a $75 million note from Dow Kokam, of which $14 million is classified as "Accounts and notes receivable - other" and $61 million is classified as "Noncurrent receivables" in the consolidated balance sheets. The note receivable is due to be paid in full by November 22, 2018. Payments received on the note receivable in future periods will be included in "Proceeds from sales of consolidated companies" in the consolidated statements of cash flows.

	Divestiture of Contract Manufacturing Business
	On December 31, 2011, the Company sold the shares of Chemoxy International Limited, a contract manufacturing company located in the United Kingdom, to Crossco (1255) Limited. All assets and liabilities aligned with this company were sold including receivables; inventory; property, plant and equipment; customer lists; trademarks; software; and trade and other payables. The sale was completed for $6 million, net of working capital adjustments and costs to sell, with proceeds subject to customary post-closing adjustments to be finalized in subsequent periods. The value of the net assets divested was $48 million. The Company recorded a $42 million pretax loss on the sale, included in "Sundry income (expense) - net" in the consolidated statements of income and reflected in Performance Materials. The Company recorded an after-tax gain of $44 million on the sale, primarily related to a tax benefit triggered by the recognition of capital losses on the share sale.

	Post-closing adjustments were finalized in the fourth quarter of 2012 and the Company recognized a pretax and after-tax gain of $8 million for the post-closing adjustments. The gain was included in "Sundry income (expense) - net" and reflected in Performance Materials.

	Divestiture of Polypropylene Business
	On July 27, 2011, the Company entered into a definitive agreement to sell its global Polypropylene business (a Performance Plastics business) to Braskem SA. The definitive agreement specified the assets and liabilities related to the business to be included in the sale: the Company's polypropylene manufacturing facilities at Schkopau and Wesseling, Germany, and Freeport and Seadrift, Texas; railcars; inventory; receivables; business know-how; certain product and process technology; and customer contracts and lists. On September 30, 2011, the sale was completed for $459 million, net of working capital adjustments and costs to sell, with proceeds subject to customary post-closing adjustments to be finalized in subsequent periods. Immaterial post-closing adjustments were finalized in the second quarter of 2012. The proceeds included a $474 million receivable that was paid to the Company on October 3, 2011. Dow's Polypropylene Licensing and Catalysts business and related catalyst facilities were excluded from this sale. The transaction resulted in several long-term supply, service and purchase agreements between Dow and Braskem SA, which are expected to generate significant ongoing cash flows. As a result, the divestiture of this business was not reported as discontinued operations.

	Divestiture of the Styron Business Unit
	On June 17, 2010, the Company sold the Styron business unit ("Styron") to an affiliate of Bain Capital Partners. The proceeds received on the sale included a $75 million long-term note receivable. In addition, the Company elected to acquire a 7.5 percent equity interest in the resulting privately held, global materials company.

	On February 3, 2011, Styron repaid the $75 million long-term note receivable, plus interest. In the first quarter of 2011, the Company received dividend income of $25 million, recorded in "Sundry income (expense) - net" in the consolidated statements of income and reflected in Corporate. The Company continued to hold a 6.5 percent equity interest at December 31, 2013.

INVENTORIES

INVENTORIES	12 Months Ended
	Dec. 31, 2013
Inventory Disclosure [Abstract]	'
Inventory Disclosure [Text Block]	'
	INVENTORIES

	The following table provides a breakdown of inventories:



	Inventories at December 31	2013		2012
	In millions
	Finished goods	$	4,717	$	4,880

	Work in process	1,948		1,910

	Raw materials	760		866

	Supplies	878		820

	Total inventories	$	8,303	$	8,476


	The reserves reducing inventories from a FIFO basis to a LIFO basis amounted to $854 million at December 31, 2013 and $842 million at December 31, 2012. Inventories valued on a LIFO basis, principally hydrocarbon and U.S. chemicals and plastics product inventories, represented 25 percent of the total inventories at December 31, 2013 and 29 percent of total inventories at December 31, 2012.

	A reduction of certain inventories resulted in the liquidation of some of the Company’s LIFO inventory layers, increasing pretax income $55 million in 2013, $91 million in 2012 and $126 million in 2011.

PROPERTY

PROPERTY	12 Months Ended
	Dec. 31, 2013
Property, Plant and Equipment [Abstract]	'
Property, Plant and Equipment Disclosure [Text Block]	'
	PROPERTY



	Property at December 31	Estimated Useful		2013			2012
	In millions	Lives (Years)
	Land	—		$	907		$	916

	Land and waterway improvements	15-25		1,404			1,377

	Buildings	May-55		4,945			4,886

	Machinery and equipment	20-Mar		39,971			39,828

	Utility and supply lines	20-May		2,446			2,350

	Other property	Mar-50		2,430			2,267

	Construction in progress	—		3,011			2,742

	Total property			$	55,114		$	54,366





	In millions	2013			2012			2011

	Depreciation expense	$	2,051		$	2,057		$	2,177

	Manufacturing maintenance and repair costs	$	2,325		$	2,188		$	2,247

	Capitalized interest	$	78		$	84		$	90

NONCONSOLIDATED_AFFILIATES_AND

NONCONSOLIDATED AFFILIATES AND RELATED COMPANY TRANSACTIONS	12 Months Ended
	Dec. 31, 2013
Equity Method Investments and Joint Ventures [Abstract]	'
Equity Method Investments and Joint Ventures Disclosure [Text Block]	'
	NONCONSOLIDATED AFFILIATES AND RELATED COMPANY TRANSACTIONS

	The Company’s investments in companies accounted for using the equity method (“nonconsolidated affiliates”) were $4,501 million at December 31, 2013 and $4,121 million at December 31, 2012. At December 31, 2013, the carrying amount of the Company’s investments in nonconsolidated affiliates was $67 million more than its share of the investees’ net assets, exclusive of additional differences for Dow Corning Corporation (“Dow Corning”) and MEGlobal, which are discussed separately below. At December 31, 2012, the carrying amount of the Company’s investments in nonconsolidated affiliates was $69 million more than its share of the investees’ net assets, exclusive of additional differences for Dow Corning and MEGlobal. Dividends received from the Company’s nonconsolidated affiliates were $905 million in 2013, $823 million in 2012 and $1,016 million in 2011.
	At December 31, 2013, the Company’s investment in Dow Corning was $149 million less than the Company’s proportionate share of Dow Corning’s underlying net assets ($227 million less at December 31, 2012). This amount is considered a permanent difference related to the other-than-temporary decline in the Company's investment in Dow Corning, triggered by Dow Corning's May 15, 1995 bankruptcy filing, and Dow Corning's purchase of additional ownership interests in its Hemlock Semiconductor Group entities in 2013. Dow Corning emerged from bankruptcy in 2004.
	At December 31, 2013, the Company’s investment in MEGlobal was $184 million less than the Company’s proportionate share of MEGlobal’s underlying net assets ($193 million less at December 31, 2012). This amount represents the difference between the value of certain assets of the joint venture and the Company’s related valuation on a U.S. GAAP basis, of which $45 million (including $3 million related to Equipolymers) is being amortized over the remaining useful lives of the assets and $139 million is considered to be a permanent difference. On July 1, 2011, Equipolymers was merged into MEGlobal, with MEGlobal continuing as the surviving entity. In the third quarter of 2011, the Company received $115 million on a previously impaired note receivable related to its investment in Equipolymers and recognized $86 million in income, included in "Equity in earnings of nonconsolidated affiliates" in the consolidated statements of income and reflected in Performance Plastics.
	On October 30, 2011, the Company and Saudi Arabian Oil Company formed Sadara Chemical Company ("Sadara") to build and operate a world-scale, fully integrated chemicals complex in Jubail Industrial City, Kingdom of Saudi Arabia. Construction began immediately and the first production units are expected to come on-line in the second half of 2015, with all units expected to be up and running in 2016. On December 8, 2012, Sadara's shareholders received approval to increase their share capital. Pursuant to this approval, Dow's $905 million of development costs related to Sadara were converted to equity and classified as "Investments in nonconsolidated affiliates" in the consolidated balance sheets. The Company's investment in Sadara is included in "Investments in and loans to nonconsolidated affiliates" in the consolidated statements of cash flows. Prior to the fourth quarter of 2011, the Company's investment in the Sadara project was included in "Investments in consolidated companies, net of cash acquired" in the consolidated statements of cash flows.
	All of the nonconsolidated affiliates in which the Company has investments are privately held companies; therefore, quoted market prices are not available.
	Sales to and purchases from nonconsolidated affiliates were not material to the consolidated financial statements. Balances due to or due from nonconsolidated affiliates at December 31, 2013 and 2012 are as follows:



	Balances Due To or Due From Nonconsolidated Affiliates at December 31
	In millions		2013			2012

	Accounts and notes receivable - other		$	512		$	632

	Noncurrent receivables		5			8

	Total assets		$	517		$	640

	Notes payable		$	137		$	66

	Accounts payable - other		221			331

	Total current liabilities		$	358		$	397

	Principal Nonconsolidated Affiliates
	Dow had an ownership interest in 63 nonconsolidated affiliates at December 31, 2013 (67 at December 31, 2012). The Company's principal nonconsolidated affiliates and its ownership interest (direct and indirect) for each at December 31, 2013, 2012 and 2011 are as follows:



	Principal Nonconsolidated Affiliates at December 31		Ownership Interest
			2013		2012			2011

	Compañía Mega S.A. (1)		N/A		N/A			28	%

	Dow Corning Corporation		50	%	50	%		50	%
	EQUATE Petrochemical Company K.S.C.		42.5	%	42.5	%		42.5	%
	The Kuwait Olefins Company K.S.C.		42.5	%	42.5	%		42.5	%
	Map Ta Phut Olefins Company Limited (2)		32.77	%	32.77	%		N/A

	MEGlobal		50	%	50	%		50	%
	Sadara Chemical Company (3)		35	%	35	%		N/A

	The SCG-Dow Group:
	Siam Polyethylene Company Limited		50	%	50	%		50	%
	Siam Polystyrene Company Limited		50	%	50	%		50	%
	Siam Styrene Monomer Co., Ltd.		50	%	50	%		50	%
	Siam Synthetic Latex Company Limited		50	%	50	%		50	%
	Univation Technologies, LLC		50	%	50	%		50	%

	-1	Compañia Mega S.A. is no longer considered a principal nonconsolidated affiliate as of the fourth quarter of 2012. The Company continues to maintain a 28 percent equity interest in this nonconsolidated affiliate.

	-2	Map Ta Phut Olefins Company Limited was added as a principal nonconsolidated affiliate in the fourth quarter of 2012. The Company's effective ownership of Map Ta Phut Olefins Company Limited is 32.77 percent, of which the Company directly owns 20.27 percent and indirectly owns 12.5 percent through its equity interest in Siam Polyethylene Company Limited and Siam Synthetic Latex Company Limited.
	(3) Sadara Chemical Company became a principal nonconsolidated affiliate in the fourth quarter of 2012.

	The Company’s investment in its principal nonconsolidated affiliates was $3,625 million at December 31, 2013 and $3,243 million at December 31, 2012. Equity earnings from these companies were $951 million in 2013, $479 million in 2012 and $1,132 million in 2011. Equity earnings from principal nonconsolidated affiliates increased in 2013 compared with 2012 primarily due to increased equity earnings at Dow Corning, EQUATE Petrochemical Company K.S.C. and MEGlobal as well as lower equity losses from The SCG-Dow Group, Sadara and Map Ta Phut Olefins Company Limited. Equity earnings from Dow Corning were negatively impacted in 2012 by asset impairment and restructuring charges.

	The summarized financial information that follows represents the combined accounts (at 100 percent) of the principal nonconsolidated affiliates.



	Summarized Balance Sheet Information at December 31
In millions		2013			2012

Current assets		$	8,675		$	8,841

Noncurrent assets		24,166			20,109

Total assets		$	32,841		$	28,950

Current liabilities		$	5,972		$	6,903

Noncurrent liabilities		17,129			12,788

Total liabilities		$	23,101		$	19,691

Noncontrolling interests		$	624		$	708




Summarized Income Statement Information
In millions		2013 (1)			2012 (1)				2011 (2)

Sales		$	18,257		$	17,668			$	16,396

Gross profit		$	3,403		$	2,911			$	4,176

Net income		$	1,906		$	872			$	2,470


-1	The summarized income statement information for 2013 and 2012 do not include the results for Compañia Mega S.A. which is no longer considered a principal nonconsolidated affiliate as of the fourth quarter of 2012.

-2	The summarized income statement information for 2011 does not include the results for Map Ta Phut Olefins Company Limited and Sadara Chemical Company as these entities became principal nonconsolidated affiliates in 2012.

The Company has service agreements with some of these entities, including contracts to manage the operations of manufacturing sites and the construction of new facilities; licensing and technology agreements; and marketing, sales, purchase and lease agreements.

Excess ethylene glycol produced in Dow’s plants in the United States and Europe is sold to MEGlobal and represented 1 percent of total net sales in 2013 (1 percent of total net sales in 2012 and 1 percent of total net sales in 2011). In addition, the Company sells ethylene to MEGlobal as a raw material for its ethylene glycol plants in Canada. Sales of ethylene and ethylene glycol to MEGlobal are reflected in the Feedstocks and Energy segment and represented 7 percent of the segment's sales in 2013 (4 percent in 2012 and 5 percent in 2011).

GOODWILL_AND_OTHER_INTANGIBLE_

GOODWILL AND OTHER INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'
Goodwill and Intangible Assets Disclosure [Text Block]	'
	GOODWILL AND OTHER INTANGIBLE ASSETS

	The following tables show changes in the carrying amount of goodwill for the years ended December 31, 2013 and 2012, by operating segment:



	2013 Goodwill	Electronic			Coatings and			Ag			Perf				Perf Plastics			Feedstocks		Total
		and			Infrastructure			Sciences			Materials							and Energy
		Functional			Solutions
	In millions	Materials
	Gross goodwill at Jan 1, 2013	$	4,945		$	4,052		$	1,558		$	1,169			$	1,381		$	63	$	13,168

	Accumulated impairments at Jan 1, 2013	—			—			—			(429		)		—			—		(429		)

	Net goodwill at Jan 1, 2013	$	4,945		$	4,052		$	1,558		$	740			$	1,381		$	63	$	12,739

	Acquisition of a seed company	—			—			5			—				—			—		5

	Sale of Dow Plastics Additives product line	—			—			—			(3		)		—			—		(3		)

	Foreign currency impact	18			24			—			1				14			—		57

	Net goodwill at Dec 31, 2013	$	4,963		$	4,076		$	1,563		$	738			$	1,395		$	63	$	12,798

	Accumulated impairments at Dec 31, 2013	—			—			—			429				—			—		429

	Gross goodwill at Dec 31, 2013	$	4,963		$	4,076		$	1,563		$	1,167			$	1,395		$	63	$	13,227





	2012 Goodwill	Electronic			Coatings and			Ag			Perf				Perf Plastics			Feedstocks		Total
		and			Infrastructure			Sciences			Materials							and Energy
		Functional			Solutions
	In millions	Materials
	Gross goodwill at Jan 1, 2012	$	4,934		$	4,041		$	1,558		$	1,168			$	1,375		$	63	$	13,139

	Accumulated impairments at Jan 1, 2012	—			—			—			(209		)		—			—		(209		)

	Net goodwill at Jan 1, 2012	$	4,934		$	4,041		$	1,558		$	959			$	1,375		$	63	$	12,930

	Lightscape Materials, Inc	3			—			—			—				—			—		3

	Goodwill impairment	—			—			—			(220		)		—			—		(220		)

	Foreign currency impact	8			11			—			1				6			—		26

	Net goodwill at Dec 31, 2012	$	4,945		$	4,052		$	1,558		$	740			$	1,381		$	63	$	12,739

	Accumulated impairments at Dec 31, 2012	—			—			—			429				—			—		429

	Gross goodwill at Dec 31, 2012	$	4,945		$	4,052		$	1,558		$	1,169			$	1,381		$	63	$	13,168


	Goodwill Impairments
	The Company performs an impairment test for goodwill annually during the fourth quarter. Qualitative factors may be assessed by the Company to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. The qualitative factors assessed by the Company include, but are not limited to, GDP growth rates, long-term hydrocarbon and energy prices, equity and credit market activity, discount rates, foreign exchange rates and overall financial performance. Qualitative factors assessed for the reporting units include, but are not limited to, changes in industry and market structure, competitive environments, planned capacity and new product launches, cost factors such as raw material prices, and financial performance of each reporting unit.

	2013 Goodwill Impairment Testing
	In 2013, the Company assessed qualitative factors for 14 of its 19 units carrying goodwill. The qualitative assessment indicated that it was more likely than not that the fair value exceeded carrying value for those reporting units included in the qualitative test. The Company performed the first step of the quantitative testing for the remaining 5 reporting units. The Company utilized a discounted cash flow methodology to calculate the fair value of the reporting units. Based on the fair value analysis, management concluded that fair value exceeded carrying value for all reporting units. As a result, no additional quantitative testing was required for the reporting units.

	2012 Goodwill Impairment Testing
	In 2012, the Company assessed qualitative factors for 11 of its 20 reporting units carrying goodwill. The qualitative assessment indicated that it was more likely than not that the fair value exceeded carrying value for those reporting units included in the qualitative test. The Company performed the first step of the quantitative testing for the remaining 9 reporting units. The Company utilized a discounted cash flow methodology to calculate the fair value of the reporting units. Based on the fair value analysis, management concluded that fair value exceeded carrying value for all reporting units except Dow Formulated Systems. Management completed the second step of the quantitative test for Dow Formulated Systems which compared the implied fair value of the reporting unit's goodwill to the carrying value. As a result, the Company recorded an impairment loss of $220 million in the fourth quarter of 2012, which is included in "Goodwill impairment loss" in the consolidated statements of income and reflected in the Performance Materials segment. The goodwill impairment loss represents the total amount of goodwill carried by the Dow Formulated Systems reporting unit.

2011 Goodwill Impairment Testing
In 2011, the Company assessed qualitative factors for each reporting unit carrying goodwill. The qualitative assessment indicated that it was more likely than not that the fair value of each reporting unit exceeded its carrying value. Additional quantitative testing was not required for any of the Company's reporting units.

Other Intangible Assets
The following table provides information regarding the Company’s other intangible assets:



Other Intangible Assets at December 31	2013									2012
In millions	Gross			Accumulated			Net			Gross				Accumulated			Net
	Carrying			Amortization						Carrying				Amortization
	Amount									Amount
Intangible assets with finite lives:
Licenses and intellectual property	$	1,774		$	(908	)	$	866		$	1,729			$	(747	)	$	982

Patents	125			(109		)	16			120				(100		)	20

Software	1,186			(591		)	595			1,047				(548		)	499

Trademarks	686			(345		)	341			691				(285		)	406

Customer related	3,622			(1,181		)	2,441			3,688				(974		)	2,714

Other	154			(136		)	18			158				(131		)	27

Total other intangible assets, finite lives	$	7,547		$	(3,270	)	$	4,277		$	7,433			$	(2,785	)	$	4,648

IPR&D (1), indefinite lives	37			—			37			63				—			63

Total other intangible assets	$	7,584		$	(3,270	)	$	4,314		$	7,496			$	(2,785	)	$	4,711

(1) In-process research and development ("IPR&D") purchased in a business combination.

The following table provides information regarding amortization expense related to intangible assets:



Amortization Expense		2013			2012			2011
In millions
Other intangible assets, excluding software (1)		$	461		$	478		$	496

Software, included in “Cost of sales”		$	67		$	63		$	94

(1) Includes a $3 million asset impairment charge related to intangible assets in 2013.

During 2013, the Company recognized a $3 million asset impairment charge related to software, which is recorded in "Cost of sales" and reflected in Corporate.

Total estimated amortization expense for the next five fiscal years is as follows:



Estimated Amortization Expense
for Next Five Years
In millions
2014	$	509

2015	$	491

2016	$	481

2017	$	447

2018	$	429

FINANCIAL_INSTRUMENTS

FINANCIAL INSTRUMENTS	12 Months Ended
FINANCIAL INSTRUMENTS	Dec. 31, 2013
Financial Instruments [Abstact]	'
Financial Instruments Text Block	'
	FINANCIAL INSTRUMENTS

	Investments
	The Company’s investments in marketable securities are primarily classified as available-for-sale securities.



	Investing Results
	In millions	2013				2012				2011
	In millions	2013				2012				2011
	Proceeds from sales of available-for-sale securities	$	486			$	514			$	764
	Proceeds from sales of available-for-sale securities	$	486			$	514			$	764
	Gross realized gains	$	66			$	40			$	44
	Gross realized gains	$	66			$	40			$	44
	Gross realized losses	$	(4	)		$	(11	)		$	(14	)

	The following table summarizes the contractual maturities of the Company’s investments in debt securities:



	Contractual Maturities of Debt Securities
	at December 31, 2013
	In millions	Amortized Cost				Fair Value
	In millions	Amortized Cost				Fair Value
	Within one year	$	17			$	16
	Within one year	$	17			$	16
	One to five years	533				567
	One to five years	533				567
	Six to ten years	519				527
	Six to ten years	519				527
	After ten years	134				149
	After ten years	134				149
	Total	$	1,203			$	1,259
	Total	$	1,203			$	1,259

	At December 31, 2013, the Company had $1,581 million ($1,701 million at December 31, 2012) of held-to-maturity securities (primarily Treasury Bills) classified as cash equivalents as these securities had maturities of three months or less at the time of purchase. The Company’s investments in held-to-maturity securities are held at amortized cost, which approximates fair value. At December 31, 2013, the Company had investments in money market funds of $1,331 million classified as cash equivalents ($252 million at December 31, 2012).

	The net unrealized gain/loss from mark-to-market adjustments recognized in earnings on trading securities held at the end of the year was a $13 million loss in 2013, a $1 million gain in 2012 and a $13 million gain in 2011.

	The following table provides the fair value and gross unrealized losses of the Company’s investments that were deemed to be temporarily impaired at December 31, 2013 and 2012, aggregated by investment category:



	Temporarily Impaired Securities at December 31 (1)
		2013								2012
		Less than 12 months								Less than 12 months
	In millions	Fair				Unrealized				Fair				Unrealized
	In millions	Value				Losses				Value				Losses
	Government debt (2)	$	160			$	(8	)		$	—			$	—
	Government debt (2)	$	160			$	(8	)		$	—			$	—
	Corporate bonds	213				(7		)		22				(1		)
	Corporate bonds	213				(7		)		22				(1		)
	Equity securities	144				(4		)		30				(2		)
	Equity securities	144				(4		)		30				(2		)
	Total temporarily impaired securities	$	517			$	(19	)		$	52			$	(3	)
	Total temporarily impaired securities	$	517			$	(19	)		$	52			$	(3	)

	-1	Unrealized losses of 12 months or more were less than $1 million.

	-2	U.S. Treasury obligations, U.S. agency obligations, agency mortgage-backed securities and other municipalities' obligations.

	Portfolio managers regularly review the Company’s holdings to determine if any investments are other-than-temporarily impaired. The analysis includes reviewing the amount of the impairment, as well as the length of time it has been impaired. In addition, specific guidelines for each instrument type are followed to determine if an other-than-temporary impairment has occurred.

For debt securities, the credit rating of the issuer, current credit rating trends, the trends of the issuer’s overall sector, the ability of the issuer to pay expected cash flows and the length of time the security has been in a loss position are considered in determining whether unrealized losses represent an other-than-temporary impairment. The Company did not have any credit-related losses during 2013, 2012 or 2011.

For equity securities, the Company’s investments are primarily in Standard & Poor’s (“S&P”) 500 companies; however, the Company’s policies allow investments in companies outside of the S&P 500. The largest holdings are Exchange Traded Funds that represent the S&P 500 index or an S&P 500 sector or subset; the Company also has holdings in Exchange Traded Funds that represent emerging markets. The Company considers the evidence to support the recovery of the cost basis of a security including volatility of the stock, the length of time the security has been in a loss position, value and growth expectations, and overall market and sector fundamentals, as well as technical analysis, in determining whether unrealized losses represent an other-than-temporary impairment. In 2013, other-than-temporary impairment write-downs on investments still held by the Company were $2 million ($7 million in 2012).

The aggregate cost of the Company's cost method investments totaled $185 million at December 31, 2013 ($176 million at December 31, 2012). Due to the nature of these investments, either the cost basis approximates fair market value or fair value is not readily determinable. These investments are reviewed quarterly for impairment indicators. The Company's impairment analysis resulted in a $6 million reduction in the cost basis of these investments for the year ended December 31, 2013; the analysis in 2012 resulted in $3 million reduction for the year ended December 31, 2012.

The following table summarizes the fair value of financial instruments at December 31, 2013 and 2012:



Fair Value of Financial Instruments at December 31
	2013																2012
In millions	Cost				Gain				Loss				Fair				Cost			Gain		Loss			Fair
In millions	Cost				Gain				Loss				Value				Cost			Gain		Loss			Value
Marketable securities: (1)
Debt securities:
Government debt (2)	$	544			$	28			$	(8	)		$	564			$	506		$	59	$	—		$	565
Government debt (2)	$	544			$	28			$	(8	)		$	564			$	506		$	59	$	—		$	565
Corporate bonds	659				43				(7		)		695				676			81		(1		)	756
Corporate bonds	659				43				(7		)		695				676			81		(1		)	756
Total debt securities	$	1,203			$	71			$	(15	)		$	1,259			$	1,182		$	140	$	(1	)	$	1,321
Total debt securities	$	1,203			$	71			$	(15	)		$	1,259			$	1,182		$	140	$	(1	)	$	1,321
Equity securities	605				196				(4		)		797				634			109		(3		)	740
Equity securities	605				196				(4		)		797				634			109		(3		)	740
Total marketable securities	$	1,808			$	267			$	(19	)		$	2,056			$	1,816		$	249	$	(4	)	$	2,061
Total marketable securities	$	1,808			$	267			$	(19	)		$	2,056			$	1,816		$	249	$	(4	)	$	2,061
Long-term debt including debt due within one year (3)	$	(17,517	)		$	296			$	(2,246	)		$	(19,467	)		$	(20,591	)	$	24	$	(3,195	)	$	(23,762	)
Long-term debt including debt due within one year (3)	$	(17,517	)		$	296			$	(2,246	)		$	(19,467	)		$	(20,591	)	$	24	$	(3,195	)	$	(23,762	)
Derivatives relating to:
Derivatives relating to:
Interest rates	$	—			$	—			$	(5	)		$	(5	)		$	—		$	1	$	(6	)	$	(5	)
Interest rates	$	—			$	—			$	(5	)		$	(5	)		$	—		$	1	$	(6	)	$	(5	)
Commodities (4)	$	—			$	11			$	(2	)		$	9			$	—		$	26	$	(7	)	$	19
Commodities (4)	$	—			$	11			$	(2	)		$	9			$	—		$	26	$	(7	)	$	19
Foreign currency (5)	$	—			$	45			$	(13	)		$	32			$	—		$	34	$	(20	)	$	14
Foreign currency (5)	$	—			$	45			$	(13	)		$	32			$	—		$	34	$	(20	)	$	14

-1	Included in “Other investments” in the consolidated balance sheets.

-2	U.S. Treasury obligations, U.S. agency obligations, agency mortgage-backed securities and other municipalities’ obligations.

-3	Cost includes fair value adjustments of $22 million at December 31, 2013 and $23 million at December 31, 2012.

-4	Presented net of cash collateral, as disclosed in Note 11.

-5	For 2013, includes interest rate derivative component of cross currency swaps, which was less than $1 million at December 31, 2013.

Cost approximates fair value for all other financial instruments.

Risk Management
Dow’s business operations give rise to market risk exposure due to changes in interest rates, foreign currency exchange rates, commodity prices and other market factors such as equity prices. To manage such risks effectively, the Company enters into hedging transactions, pursuant to established guidelines and policies, which enable it to mitigate the adverse effects of financial market risk. Derivatives used for this purpose are designated as cash flow, fair value or net foreign investment hedges where appropriate. Accounting guidance requires companies to recognize all derivative instruments as either assets or liabilities at fair value. A secondary objective is to add value by creating additional nonspecific exposures within established limits and policies; derivatives used for this purpose are not designated as hedges. The potential impact of creating such additional exposures is not material to the Company’s results.

The Company’s risk management program for interest rate, foreign currency and commodity risks is based on fundamental, mathematical and technical models that take into account the implicit cost of hedging. Risks created by derivative instruments and the mark-to-market valuations of positions are strictly monitored at all times, using value at risk and stress tests. Counterparty credit risk arising from these contracts is not significant because the Company minimizes counterparty concentration, deals primarily with major financial institutions of solid credit quality, and the majority of its hedging transactions mature in less than three months. In addition, the Company minimizes concentrations of credit risk through its global orientation by transacting with large, internationally diversified financial counterparties. It is the Company’s policy to not have credit-risk-related contingent features in its derivative instruments. No significant concentration of counterparty credit risk existed at December 31, 2013. The Company does not anticipate losses from credit risk, and the net cash requirements arising from counterparty risk associated with risk management activities are not expected to be material in 2014.

The Company revises its strategies as market conditions dictate and management reviews its overall financial strategies and the impacts from using derivatives in its risk management program with the Company’s Board of Directors.

Interest Rate Risk Management
The Company enters into various interest rate contracts with the objective of lowering funding costs or altering interest rate exposures related to fixed and variable rate obligations. In these contracts, the Company agrees with other parties to exchange, at specified intervals, the difference between fixed and floating interest amounts calculated on an agreed-upon notional principal amount. At December 31, 2013, the Company had open interest rate swaps with maturity dates that extend to 2021.

Foreign Currency Risk Management
The Company’s global operations require active participation in foreign exchange markets. The Company enters into foreign exchange forward contracts and options, and cross-currency swaps to hedge various currency exposures or create desired exposures. Exposures primarily relate to assets, liabilities and bonds denominated in foreign currencies, as well as economic exposure, which is derived from the risk that currency fluctuations could affect the dollar value of future cash flows related to operating activities. The primary business objective of the activity is to optimize the U.S. dollar value of the Company’s assets, liabilities and future cash flows with respect to exchange rate fluctuations. Assets and liabilities denominated in the same foreign currency are netted, and only the net exposure is hedged. At December 31, 2013, the Company had forward contracts, options and cross-currency swaps to buy, sell or exchange foreign currencies. These contracts had various expiration dates, primarily in the first quarter of 2014.

Commodity Risk Management
The Company has exposure to the prices of commodities in its procurement of certain raw materials. The primary purpose of commodity hedging activities is to manage the price volatility associated with these forecasted inventory purchases. At December 31, 2013, the Company had futures contracts, options and swaps to buy, sell or exchange commodities. These agreements had various expiration dates through the fourth quarter of 2015.

Accounting for Derivative Instruments and Hedging Activities
Cash Flow Hedges
For derivatives that are designated and qualify as cash flow hedging instruments, the effective portion of the gain or loss on the derivative is recorded in “Accumulated other comprehensive income (loss)” (“AOCI”); it is reclassified to “Cost of sales” in the same period or periods that the hedged transaction affects income. The unrealized amounts in AOCI fluctuate based on changes in the fair value of open contracts at the end of each reporting period. The Company anticipates volatility in AOCI and net income from its cash flow hedges. The amount of volatility varies with the level of derivative activities and market conditions during any period. Gains and losses on the derivatives representing either hedge ineffectiveness or hedge components excluded from the assessment of effectiveness are recognized in current period income.

The Company had open interest rate derivatives designated as cash flow hedges at December 31, 2013 with a net loss of $3 million after tax and a notional U.S. dollar equivalent of $417 million (net loss of $3 million after tax and a notional U.S. dollar equivalent of $433 million at December 31, 2012).

Current open foreign currency forward contracts hedge the currency risk of forecasted feedstock purchase transactions until July 2014. The effective portion of the mark-to-market effects of the foreign currency forward contracts is recorded in AOCI; it is reclassified to income in the same period or periods that the underlying feedstock purchase affects income. The net loss from the foreign currency hedges included in AOCI at December 31, 2013 was $11 million after tax (net loss of $14 million after tax at December 31, 2012). During 2013, 2012 and 2011, there was no material impact on the consolidated financial statements due to foreign currency hedge ineffectiveness. At December 31, 2013, the Company had open forward contracts with various expiration dates to buy, sell or exchange foreign currencies with a notional U.S. dollar equivalent of $459 million ($366 million at December 31, 2012).

Commodity swaps, futures and option contracts with maturities of not more than 36 months are utilized and designated as cash flow hedges of forecasted commodity purchases. Current open contracts hedge forecasted transactions until March 2015. The effective portion of the mark-to-market effect of the cash flow hedge instrument is recorded in AOCI; it is reclassified to income in the same period or periods that the underlying commodity purchase affects income. The net gain from commodity hedges included in AOCI at December 31, 2013 was $14 million after tax ($24 million after tax gain at December 31, 2012). During 2013, 2012 and 2011, there was no material impact on the consolidated financial statements due to commodity hedge ineffectiveness. At December 31, 2013 and 2012, the Company had the following gross aggregate notionals of outstanding commodity forward and futures contracts to hedge forecasted purchases:



Commodity	Dec 31, 2013			Dec 31,			Notional Volume Unit
Commodity	Dec 31, 2013			2012			Notional Volume Unit
Corn	2.7			1.9			million bushels
Corn	2.7			1.9			million bushels
Crude Oil	0.5			0.4			million barrels
Crude Oil	0.5			0.4			million barrels
Ethane	1			1.8			million barrels
Ethane	1			1.8			million barrels
Naphtha	3			90			kilotons
Naphtha	3			90			kilotons
Natural Gas	82.9			186			million million British thermal units
Natural Gas	82.9			186			million million British thermal units
Soybeans	0.8			1.3			million bushels
Soybeans	0.8			1.3			million bushels

The net after-tax amounts to be reclassified from AOCI to income within the next 12 months are a $13 million gain for commodity contracts, an $11 million loss for foreign currency contracts and a $4 million loss for interest rate contracts.

Fair Value Hedges
For derivative instruments that are designated and qualify as fair value hedges, the gain or loss on the derivative as well as the offsetting loss or gain on the hedged item attributable to the hedged risk are recognized in current period income and reflected as “Interest expense and amortization of debt discount” in the consolidated statements of income. The short-cut method is used when the criteria are met. At December 31, 2013 and 2012, the Company had no open interest rate swaps designated as fair value hedges of underlying fixed rate debt obligations.

Net Foreign Investment Hedges
For derivative instruments that are designated and qualify as net foreign investment hedges, the effective portion of the gain or loss on the derivative is included in “Cumulative Translation Adjustments” in AOCI. At December 31, 2013 and 2012, the Company had no open forward contracts or outstanding options to buy, sell or exchange foreign currencies designated as net foreign investment hedges. At December 31, 2013, the Company had outstanding foreign-currency denominated debt designated as a hedge of net foreign investment of $190 million ($233 million at December 31, 2012). The results of hedges of the Company’s net investment in foreign operations included in “Cumulative Translation Adjustments” in AOCI was a net gain of $27 million after tax for the period ended December 31, 2013 (net gain of $22 million after tax for the period ended December 31, 2012). During 2013, 2012 and 2011 there was no material impact on the consolidated financial statements due to hedge ineffectiveness. See Note 23 for further detail on changes in AOCI.

Other Derivative Instruments
The Company utilizes futures, options and swap instruments that are effective as economic hedges of commodity price exposures, but do not the meet hedge accounting criteria for derivatives and hedging. At December 31, 2013 and 2012, the Company had the following gross aggregate notionals of outstanding commodity contracts:



Commodity	Dec 31,			Dec 31,			Notional Volume Unit
Commodity	2013			2012			Notional Volume Unit
Ethane	0.3			1			million barrels
Ethane	0.3			1			million barrels
Natural Gas	5.2			33			million million British thermal units
Natural Gas	5.2			33			million million British thermal units

The Company also uses foreign exchange forward contracts, options and cross-currency swaps that are not designated as hedging instruments primarily to manage foreign currency exposure. The Company had open foreign exchange contracts and cross-currency swaps with various expiration dates to buy, sell or exchange foreign currencies with a gross notional U.S. dollar equivalent of $17,228 million at December 31, 2013 ($17,637 million at December 31, 2012) and had no open interest rate swaps at December 31, 2013 ($472 million notional U.S. dollar equivalent of open interest rate swaps at December 31, 2012).

The following table provides the fair value and gross balance sheet classification of derivative instruments at December 31, 2013 and 2012:



Fair Value of Derivative Instruments	Balance Sheet Classification		2013				2012
In millions	Balance Sheet Classification		2013				2012
Asset Derivatives
Derivatives designated as hedges:
Interest rates	Other current assets		$	—			$	1
Interest rates	Other current assets		$	—			$	1
Commodities	Other current assets		13				28
Commodities	Other current assets		13				28
Foreign currency	Accounts and notes receivable – Other		—				3
Foreign currency	Accounts and notes receivable – Other		—				3
Total derivatives designated as hedges			$	13			$	32
Total derivatives designated as hedges			$	13			$	32
Derivatives not designated as hedges:
Commodities	Other current assets		$	1			$	3
Commodities	Other current assets		$	1			$	3
Foreign currency	Accounts and notes receivable – Other		65				52
Foreign currency	Accounts and notes receivable – Other		65				52
Total derivatives not designated as hedges			$	66			$	55
Total derivatives not designated as hedges			$	66			$	55
Total asset derivatives			$	79			$	87
Total asset derivatives			$	79			$	87
Liability Derivatives
Derivatives designated as hedges:
Interest rates	Accounts payable – Other		$	5			$	5
Interest rates	Accounts payable – Other		$	5			$	5
Commodities	Accounts payable – Other		5				21
Commodities	Accounts payable – Other		5				21
Foreign currency	Accounts payable – Other		9				14
Foreign currency	Accounts payable – Other		9				14
Total derivatives designated as hedges			$	19			$	40
Total derivatives designated as hedges			$	19			$	40
Derivatives not designated as hedges:
Interest rates	Accounts payable – Other		$	—			$	1
Interest rates	Accounts payable – Other		$	—			$	1
Commodities	Accounts payable – Other		1				6
Commodities	Accounts payable – Other		1				6
Foreign currency	Accounts payable – Other		24				27
Foreign currency	Accounts payable – Other		24				27
Total derivatives not designated as hedges			$	25			$	34
Total derivatives not designated as hedges			$	25			$	34
Total liability derivatives			$	44			$	74
Total liability derivatives			$	44			$	74

Foreign currency derivatives not designated as hedges are offset by foreign exchange gains/losses resulting from the underlying exposures of foreign currency denominated assets and liabilities. The amount charged on a pretax basis related to foreign currency derivatives not designated as a hedge, which is included in "Sundry income (expense) - net" in the consolidated statements of income was a gain of $89 million for 2013, loss of $9 million for 2012 and gain of $1 million for 2011.

FAIR_VALUE_MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
	Dec. 31, 2013
Fair Value Disclosures [Abstract]	'
Fair Value Disclosures [Text Block]	'
	FAIR VALUE MEASUREMENTS

	Fair Value Measurements on a Recurring Basis
	The following tables summarize the bases used to measure certain assets and liabilities at fair value on a recurring basis:



	Basis of Fair Value Measurements	Quoted Prices			Significant				Significant			Counterparty				Total
	on a Recurring Basis	in Active			Other				Unobservable			and Cash
	at December 31, 2013	Markets for			Observable				Inputs			Collateral
		Identical Items			Inputs				(Level 3)			Netting (1)
	In millions	(Level 1)			(Level 2)
	Assets at fair value:
	Cash equivalents (2)	$	—		$	2,912			$	—		$	—			$	2,912

	Interests in trade accounts receivable conduits (3)	—			—				1,227			—				1,227

	Equity securities (4)	760			37				—			—				797

	Debt securities: (4)
	Government debt (5)	—			564				—			—				564

	Corporate bonds	—			695				—			—				695

	Derivatives relating to: (6)
	Commodities	3			11				—			(3		)		11

	Foreign currency	—			65				—			(20		)		45

	Total assets at fair value	$	763		$	4,284			$	1,227		$	(23	)		$	6,251

	Liabilities at fair value:
	Long-term debt (7)	$	—		$	19,467			$	—		$	—			$	19,467

	Derivatives relating to: (6)
	Interest rates	—			5				—			—				5

	Commodities	4			2				—			(4		)		2

	Foreign currency	—			33				—			(20		)		13

	Total liabilities at fair value	$	4		$	19,507			$	—		$	(24	)		$	19,487


	-1	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.

	-2	Treasury Bills and money market funds included in "Cash and cash equivalents" in the consolidated balance sheets and held at amortized cost, which approximates fair value.

	-3	Included in “Accounts and notes receivable – Other” in the consolidated balance sheets. See Note 15 for additional information on transfers of financial assets.

	-4	The Company’s investments in equity and debt securities are primarily classified as available-for-sale and are included in “Other investments” in the consolidated balance sheets.

	-5	U.S. Treasury obligations, U.S. agency obligations, agency mortgage-backed securities and other municipalities’ obligations.

	-6	See Note 10 for the classification of derivatives in the consolidated balance sheets.

	-7	See Note 10 for information on fair value measurements of long-term debt.



	Basis of Fair Value Measurements	Quoted Prices			Significant				Significant			Counterparty				Total
	on a Recurring Basis	in Active			Other				Unobservable			and Cash
	at December 31, 2012	Markets for			Observable				Inputs			Collateral
	Identical Items		Inputs		(Level 3)				Netting (1)
In millions	(Level 1)		(Level 2)
Assets at fair value:
Cash equivalents (2)	$	—			$	1,953			$	—		$	—			$	1,953

Interests in trade accounts receivable conduits (3)	—			—				1,057			—				1,057

Equity securities (4)	702			38				—			—				740

Debt securities: (4)
Government debt (5)	—			565				—			—				565

Corporate bonds	—			756				—			—				756

Derivatives relating to: (6)
Interest rates	—			1				—			—				1

Commodities	9			22				—			(5		)		26

Foreign currency	—			55				—			(21		)		34

Total assets at fair value	$	711		$	3,390			$	1,057		$	(26	)		$	5,132

Liabilities at fair value:
Long-term debt (7)	$	—		$	23,762			$	—		$	—			$	23,762

Derivatives relating to: (6)
Interest Rates	—			6				—			—				6

Commodities	16			11				—			(20		)		7

Foreign currency	—			41				—			(21		)		20

Total liabilities at fair value	$	16		$	23,820			$	—		$	(41	)		$	23,795


-1	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.

-2	Treasury Bills and money market funds included in "Cash and cash equivalents" in the consolidated balance sheets and held at amortized cost, which approximates fair value.

-3	Included in “Accounts and notes receivable – Other” in the consolidated balance sheets. See Note 15 for additional information on transfers of financial assets.

-4	The Company’s investments in equity and debt securities are primarily classified as available-for-sale and are included in “Other investments” in the consolidated balance sheets.

-5	U.S. Treasury obligations, U.S. agency obligations, agency mortgage-backed securities and other municipalities’ obligations.

-6	See Note 10 for the classification of derivatives in the consolidated balance sheets.

-7	See Note 10 for information on fair value measurements of long-term debt.

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 liabilities. The Company posted cash collateral of $5 million at December 31, 2013 ($20 million of cash collateral at December 31, 2012).
For assets and liabilities classified as Level 1 measurements (measured using quoted prices in active markets), total fair value is either the price of the most recent trade at the time of the market close or the official close price, as defined by the exchange on which the asset is most actively traded on the last trading day of the period, multiplied by the number of units held without consideration of transaction costs.
For assets and liabilities classified as Level 2 measurements, where the security is frequently traded in less active markets, fair value is based on the closing price at the end of the period; where the security is less frequently traded, fair value is based on the price a dealer would pay for the security or similar securities, adjusted for any terms specific to that asset or liability, or by using observable market data points of similar, more liquid securities to imply the price. Market inputs are obtained from well-established and recognized vendors of market data and subjected to tolerance/quality checks.
For derivative assets and liabilities, standard industry models are used to calculate the fair value of the various financial instruments based on significant observable market inputs, such as foreign exchange rates, commodity prices, swap rates, interest rates and implied volatilities obtained from various market sources. Market inputs are obtained from well-established and recognized vendors of market data and subjected to tolerance/quality checks.
For all other assets and liabilities for which observable inputs are used, fair value is derived through the use of fair value models, such as a discounted cash flow model or other standard pricing models. See Note 10 for further information on the types of instruments used by the Company for risk management.
There were transfers of $4 million between Levels 1 and 2 during the year ended December 31, 2013 and no transfers in the year ended December 31, 2012.
For assets classified as Level 3 measurements, the fair value is based on significant unobservable inputs including assumptions where there is little, if any, market activity. The fair value of the Company’s interests held in trade receivable conduits is determined by calculating the expected amount of cash to be received using the key input of anticipated credit losses in the portfolio of receivables sold that have not yet been collected. Given the short-term nature of the underlying receivables, discount rate and prepayments are not factors in determining the fair value of the interests. See Note 15 for further information on assets classified as Level 3 measurements.
The following table summarizes the changes in fair value measurements using Level 3 inputs for the years ended December 31, 2013 and 2012:



Fair Value Measurements Using Level 3 Inputs for Interests Held in Trade Receivable Conduits (1)	2013			2012
In millions
Balance at January 1	$	1,057		$	1,141

Gain included in earnings (2)	—			8

Purchases	1,198			2,558

Settlements	(1,028		)	(2,650		)
Balance at December 31	$	1,227		$	1,057


-1	Included in “Accounts and notes receivable – Other” in the consolidated balance sheets.

-2	Included in "Selling, general and administrative expenses" in the consolidated statements of income.

Fair Value Measurements on a Nonrecurring Basis
The following table summarizes the basis used to measure certain assets and liabilities at fair value on a nonrecurring basis in the consolidated balance sheets in 2013, 2012 and 2011:



Basis of Fair Value Measurements		Significant			Total
on a Nonrecurring Basis		Other			Losses
		Unobservable
		Inputs
In millions		(Level 3)

2013
Assets at fair value:
Long-lived assets, other assets and equity method investments		$	127		$	(178	)

2012
Assets at fair value:
Long-lived assets, other assets and equity method investments		$	45		$	(693	)

Goodwill		$	—		$	(220	)

2011
Assets at fair value:
Long-lived assets, other assets and equity method investments		$	—		$	(27	)


2013 Fair Value Measurements on a Nonrecurring Basis
As a result of Dow's announcement of its new market-driven growth strategy, the Company recognized a $178 million asset impairment charge in the fourth quarter of 2013, including charges for manufacturing plant shutdowns. The charge was included in "Cost of sales" ($175 million) and "Amortization of intangibles" ($3 million) in the consolidated statements of income and impacted the following businesses/operating segments: Dow Building and Construction business, part of the Coatings and Infrastructure Solutions segment ($61 million); Dow Formulated Systems, Dow Plastics Additives and Epoxy businesses, part of the Performance Materials segment ($36 million); Chlor-Alkali/Chlor-Vinyl, part of the Feedstocks and Energy segment ($66 million); and Corporate ($15 million).
The assets, classified as Level 3 measurements, were valued at $127 million using unobservable inputs, including assumptions a market participant would use to measure the fair value of the group of assets, which included projected cash flows. The carrying value by segment was as follows: Coatings and Infrastructure Solutions assets were valued at $100 million; Performance Materials assets were written down to zero; Feedstocks and Energy assets were valued at $9 million; and Corporate assets were valued at $18 million.

2012 Fair Value Measurements on a Nonrecurring Basis
As part of the 1Q12 Restructuring plan that was approved on March 27, 2012, the Company shut down a number of manufacturing facilities during 2012. The manufacturing assets and facilities associated with this plan were written down to zero in the first quarter of 2012 and a $94 million impairment charge was included in "Restructuring charges (credits)" in the consolidated statements of income. During the fourth quarter of 2012, the Company reduced the 1Q12 Restructuring reserve by $4 million. See Note 3 for additional information.

In the second half of 2012, a $27 million asset impairment charge was recognized in the Performance Materials segment. The assets, classified as Level 3 measurements, were valued at $12 million using unobservable inputs, including assumptions a market participant would use to measure the fair value of the group of assets, which included projected cash flows.

As part of the 4Q12 Restructuring plan that was approved on October 23, 2012, the Company will shut down a number of manufacturing facilities during the next two years. The manufacturing assets and facilities associated with this plan were written down to zero in the fourth quarter of 2012. In addition, an equity investment was impaired. The equity investment, classified as a Level 3 measurement, was valued at $33 million using unobservable inputs, including assumptions a market participant would use to measure the fair value of the investment, which included projected cash flows. These impairment charges, totaling $576 million, were included in "Restructuring charges (credits)" in the consolidated statements of income. See Note 3 for additional information.

In the fourth quarter of 2012, the Company performed its annual goodwill impairment testing utilizing a discounted cash flow methodology as its valuation technique. As a result of this testing, the Company recognized a $220 million goodwill impairment charge related to its Dow Formulated Systems reporting unit (part of the Performance Materials segment), which was included in "Goodwill impairment loss" in the consolidated statements of income. See Note 9 for additional information.

2011 Fair Value Measurements on a Nonrecurring Basis
After evaluating expected future investments in conjunction with expected future cash flows, a $27 million asset impairment charge was recognized in the fourth quarter of 2011 related to a manufacturing facility in Brazil aligned with the Polyurethanes business. The long-lived assets and supplies associated with this facility were written down to zero. The charge was included in "Cost of sales" in the consolidated statements of income and reflected in the Performance Materials segment. The decision was made to shut down this facility as part of the 1Q12 Restructuring plan.

SUPPLEMENTARY_INFORMATION

SUPPLEMENTARY INFORMATION	12 Months Ended
	Dec. 31, 2013
Supplementary Information [Abstract]	'
SUPPLEMENTARY INFORMATION [Text Block]	'
	SUPPLEMENTARY INFORMATION



	Sundry Income (Expense) – Net
	In millions		2013			2012			2011

	Gain on sales of other assets and investments (1)		$	98		$	81		$	119

	Foreign exchange loss		(31		)	(51		)	(53		)
	Dividend income		3			1			25

	K-Dow settlement (2)		2,161			—			—

	Gain on sale of Polypropylene Licensing and Catalysts business (3)		451			—			—

	Loss on early extinguishment of debt		(329		)	(123		)	(482		)
	Gain on sale of a 7.5 percent ownership interest in Freeport LNG Development, L.P.		87			—			—

	Gain on sale of ownership interest in Dow Kokam LLC (3)		26			—			—

	Reclassification of cumulative translation adjustments (4)		21			—			33

	Gain (loss) on sale of a contract manufacturing business (5)		—			8			(36		)

	Gain on consolidation of a joint venture		—			—			21

	Other-net		67			57			57

	Total sundry income (expense) – net		$	2,554		$	(27	)	$	(316	)


	-1	The 2013 gain on sales of other assets and investments also included a $21 million gain reported as "Reclassification of cumulative translation adjustments."

	-2	See Note 14 for additional information.

	-3	See Note 5 for additional information.

	-4	Cumulative translation adjustments reclassified from "Accumulated other comprehensive income (loss)" into income resulted from transactions that qualified as a complete liquidation of an investment in a foreign entity.

	-5	The 2011 loss on the sale of a contract manufacturing business also included a $6 million loss reported as "Reclassification of cumulative translation adjustments."
	Accrued and Other Current Liabilities
	“Accrued and other current liabilities” were $2,916 million at December 31, 2013 and $2,656 million at December 31, 2012. Accrued payroll, which is a component of “Accrued and other current liabilities,” was $968 million at December 31, 2013 and $620 million at December 31, 2012. No other component of accrued liabilities was more than 5 percent of total current liabilities.



	Other Income Statement Information
	In millions		2013			2012			2011

	Provision for doubtful receivables (1)		$	59		$	13		$	18

	(1) Included in “Selling, general and administrative expenses” in the consolidated statements of income.




	Supplemental Disclosure of Cash Flow Information
	In millions		2013			2012			2011

	Cash payments for interest		$	1,191		$	1,345		$	1,434

	Cash payments for income taxes		$	1,708		$	1,107		$	1,056

EARNINGS_PER_SHARE_CALCULATION

EARNINGS PER SHARE CALCULATIONS	12 Months Ended
	Dec. 31, 2013
Earnings Per Share [Abstract]	'
Earnings Per Share [Text Block]	'
	EARNINGS PER SHARE CALCULATIONS

	The following tables provide the earnings per share calculations for the years ended December 31, 2013, 2012 and 2011:


	Net Income for Earnings Per Share Calculation - Basic		2013			2012			2011
	In millions
	Net income		$	4,816		$	1,100		$	2,784

	Net (income) loss attributable to noncontrolling interests		(29		)	82			(42		)

	Net income attributable to The Dow Chemical Company		$	4,787		$	1,182		$	2,742

	Preferred stock dividends		(340		)	(340		)	(340		)
	Net income attributable to participating securities (1)		(38		)	(13		)	(30		)
	Net income attributable to common stockholders		$	4,409		$	829		$	2,372




	Earnings Per Share Calculations - Basic		2013			2012			2011
	Dollars per share
	Net income		$	4.06		$	0.94		$	2.42

	Net (income) loss attributable to noncontrolling interests		(0.02		)	0.07			(0.03		)

	Net income attributable to The Dow Chemical Company		$	4.04		$	1.01		$	2.39

	Preferred stock dividends		(0.29		)	(0.29		)	(0.30		)
	Net income attributable to participating securities (1)		(0.03		)	(0.01		)	(0.03		)
	Net income attributable to common stockholders		$	3.72		$	0.71		$	2.06




	Net Income for Earnings Per Share Calculation - Diluted		2013			2012			2011
	In millions
	Net income		$	4,816		$	1,100		$	2,784

	Net (income) loss attributable to noncontrolling interests		(29		)	82			(42		)

	Net income attributable to The Dow Chemical Company		$	4,787		$	1,182		$	2,742

	Preferred stock dividends (2)		—			(340		)	(340		)

	Net income attributable to participating securities (1)		(38		)	(13		)	(30		)
	Net income attributable to common stockholders		$	4,749		$	829		$	2,372




	Earnings Per Share Calculations - Diluted		2013			2012			2011
	Dollars per share
	Net income		$	3.73		$	0.93		$	2.4

	Net (income) loss attributable to noncontrolling interests		(0.02		)	0.07			(0.03		)

	Net income attributable to The Dow Chemical Company		$	3.71		$	1		$	2.37

	Preferred stock dividends (2)		—			(0.29		)	(0.29		)

	Net income attributable to participating securities (1)		(0.03		)	(0.01		)	(0.03		)
	Net income attributable to common stockholders		$	3.68		$	0.7		$	2.05




Additional Share Count Information		2013			2012		2011
Shares in millions
Weighted-average common shares - basic		1,186.20			1,169.70		1,149.00

Plus dilutive effect of stock options and awards		7.4			6.7		9.2

Plus dilutive effect of assumed conversion of preferred stock (3)		96.8			—		—

Weighted-average common shares - diluted		1,290.40			1,176.40		1,158.20

Stock options and deferred stock awards excluded from EPS calculations (4)		47.4			52.6		44.7


-1	Deferred stock awards are considered participating securities due to Dow's practice of paying dividend equivalents on unvested shares.

-2	Preferred stock dividends were not added back in the calculation of diluted earnings per share for the periods ended December 31, 2012 and 2011 because the effect of adding them back would have been antidilutive.

-3	Conversion of the Cumulative Convertible Perpetual Preferred Stock, Series A into shares of the Company’s common stock was excluded from the calculation of diluted earnings per share for the periods ended December 31, 2012 and 2011 because the effect of including them would have been antidilutive.

-4	These outstanding options to purchase shares of common stock and deferred stock awards were excluded from the calculation of diluted earnings per share because the effect of including them would have been antidilutive.

COMMITMENTS_AND_CONTINGENT_LIA

COMMITMENTS AND CONTINGENT LIABILITIES	12 Months Ended
	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies Disclosure [Text Block]	'
	COMMITMENTS AND CONTINGENT LIABILITIES

	Dow Corning Credit Facility
	The Company is a 50 percent shareholder in Dow Corning Corporation ("Dow Corning"). On June 1, 2004, the Company agreed to provide a credit facility to Dow Corning as part of Dow Corning's Joint Plan of Reorganization. The aggregate amount of the facility was originally $300 million; it was reduced to $50 million effective June 1, 2013, of which the Company's share is $25 million. At December 31, 2013, no draws had been taken against the credit facility.

	Environmental Matters
	Introduction
	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 December 31, 2013, the Company had accrued obligations of $722 million for probable environmental remediation and restoration costs, including $73 million for the remediation of Superfund sites. 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 two 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 or 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. At December 31, 2012, the Company had accrued obligations of $754 million for probable environmental remediation and restoration costs, including $69 million for the remediation of Superfund sites.

	The following table summarizes the activity in the Company's accrued obligations for environmental matters for the years ended December 31, 2013 and 2012:



	Accrued Obligations for Environmental Matters
	In millions	2013				2012

	Balance at January 1	$	754			$	733

	Additional accruals	200				203

	Charges against reserve	(222		)		(176		)
	Foreign currency impact	(10		)		(6		)
	Balance at December 31	$	722			$	754


	The amounts charged to income on a pretax basis related to environmental remediation totaled $203 million in 2013, $197 million in 2012 and $261 million in 2011. Capital expenditures for environmental protection were $102 million in 2013, $145 million in 2012 and $170 million in 2011.

	Midland Off-Site Environmental Matters
	On June 12, 2003, the Michigan Department of Environmental Quality ("MDEQ") issued a Hazardous Waste Operating License (the “License”) to the Company’s Midland, Michigan manufacturing site (the “Midland site”), which included provisions requiring the Company to conduct an investigation to determine the nature and extent of off-site contamination in the City of Midland soils, the Tittabawassee River and Saginaw River sediment and floodplain soils, and the Saginaw Bay, and, if necessary, undertake remedial action.

	City of Midland
	On March 6, 2012, the Company submitted an Interim Response Activity Plan Designed to Meet Criteria ("Work Plan") to the MDEQ that involved the sampling of soil at residential properties near the Midland site for the presence of dioxins to determine where clean-up may be required and then conducting remediation for properties that sample above the remediation criteria. The MDEQ approved the Work Plan on June 1, 2012 and implementation of the Work Plan began on June 4, 2012. During 2012 and 2013, the Company submitted and had approved by the MDEQ, amendments to the Work Plan to sample properties in 2012 and 2013 that were originally scheduled for sampling in 2014 through 2017. At December 31, 2013, all properties identified through sampling as being above the remediation criteria have been remediated.

	Tittabawassee and Saginaw Rivers, Saginaw Bay
	The Company, the U.S. Environmental Protection Agency (“EPA”) and the State of Michigan ("State") entered into an administrative order on consent (“AOC”), effective January 21, 2010, that requires the Company to conduct a remedial investigation, a feasibility study and a remedial design for the Tittabawassee River, the Saginaw River and the Saginaw Bay, and pay the oversight costs of the EPA and the State under the authority of the Comprehensive Environmental Response, Compensation, and Liability Act (“CERCLA”). These actions, to be conducted under the lead oversight of the EPA, will build upon the investigative work completed under the State Resource Conservation Recovery Act (“RCRA”) program from 2005 through 2009. The Tittabawassee River, beginning at the Midland Site and extending down to the first six miles of the Saginaw River, are designated as the first Operable Unit for purposes of conducting the remedial investigation, feasibility study and remedial design work. This work will be performed in a largely upriver to downriver sequence for eight geographic segments of the Tittabawassee and upper Saginaw Rivers. In the first quarter of 2012, the EPA requested the Company address the Tittabawasee River floodplain as an additional segment. The remainder of the Saginaw River and the Saginaw Bay are designated as a second Operable Unit and the work associated with that unit may also be geographically segmented. The AOC does not obligate the Company to perform removal or remedial action; that action can only be required by a separate order. The Company and the EPA will be negotiating orders separate from the AOC that will obligate the Company to perform remedial actions under the scope of work of the AOC. The Company and the EPA have entered into three separate orders to perform limited remedial actions to implement early actions. In addition, the Company and the EPA have entered into two separate orders to address remedial actions in two of the nine geographic segments in the first Operable Unit.

	Alternative Dispute Resolution Process
	The Company, the EPA, the U.S. Department of Justice, and the natural resource damage trustees (which include the Michigan Office of the Attorney General, the MDEQ, the U.S. Fish and Wildlife Service, the U.S. Bureau of Indian Affairs and the Saginaw-Chippewa tribe) have been engaged in negotiations to seek to resolve potential governmental claims against the Company related to historical off-site contamination associated with the City of Midland, the Tittabawassee and Saginaw Rivers and the Saginaw Bay. The Company and the governmental parties started meeting in the fall of 2005 and entered into a Confidentiality Agreement in December 2005. The Company continues to conduct negotiations under the Federal Alternative Dispute Resolution Act with all of the governmental parties, except the EPA which withdrew from the alternative dispute resolution process on September 12, 2007.

	On September 28, 2007, the Company and the natural resource damage trustees entered into a Funding and Participation Agreement that addressed the Company’s payment of past costs incurred by the natural resource damage trustees, payment of the costs of a trustee coordinator and a process to review additional cooperative studies that the Company might agree to fund or conduct with the natural resource damage trustees. On March 18, 2008, the Company and the natural resource damage trustees entered into a Memorandum of Understanding to provide a mechanism for the Company to fund cooperative studies related to the assessment of natural resource damages. This Memorandum of Understanding was amended and extended until March 2014. On April 7, 2008, the natural resource damage trustees released their “Natural Resource Damage Assessment Plan for the Tittabawassee River System Assessment Area.”

	At December 31, 2013, the accrual for these off-site matters was $47 million (included in the total accrued obligation of $722 million). At December 31, 2012, the Company had an accrual for these off-site matters of $42 million (included in the total accrued obligation of $754 million).

	Environmental Matters Summary
	It is the opinion of the Company’s management that the possibility is remote that costs in excess of those disclosed will have a material impact on the Company’s results of operations, financial condition or cash flows.

	Litigation
	DBCP Matters
	Numerous lawsuits have been brought against the Company and other chemical companies, both inside and outside of the United States, alleging that the manufacture, distribution or use of pesticides containing dibromochloropropane (“DBCP”) has caused personal injury and property damage, including contamination of groundwater. It is the opinion of the Company’s management that the possibility is remote that the resolution of such lawsuits will have a material impact on the Company’s consolidated financial statements.

	Asbestos-Related Matters of Union Carbide Corporation
	Introduction
	Union Carbide Corporation (“Union Carbide”), a wholly owned subsidiary of the Company, is and has been involved in a large number of asbestos-related suits filed primarily in state courts during the past three 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 Liability
	Based on a study completed by Analysis, Research & Planning Corporation (“ARPC”) in January 2003, Union Carbide increased its December 31, 2002 asbestos-related liability for pending and future claims for the 15-year period ending in 2017 to $2.2 billion, excluding future defense and processing costs. Since then, Union Carbide has compared current asbestos claim and resolution activity to the results of the most recent ARPC study at each balance sheet date to determine whether the accrual continues to be appropriate. In addition, Union Carbide has requested ARPC to review Union Carbide’s historical asbestos claim and resolution activity each year since 2004 to determine the appropriateness of updating the most recent ARPC study.

	In November 2011, Union Carbide requested ARPC to review its historical asbestos claim and resolution activity and determine the appropriateness of updating its then most recent study completed in December 2010. In response to that request, ARPC reviewed and analyzed data through October 31, 2011. In January 2012, ARPC stated that an update of its study would not provide a more likely estimate of future events than the estimate reflected in its December 2010 study and, therefore, the estimate in that study remained applicable. Based on Union Carbide’s own review of the asbestos claim and resolution activity and ARPC’s response, Union Carbide determined that no change to the accrual was required. At December 31, 2011, the asbestos-related liability for pending and future claims was $668 million.

	In October 2012, Union Carbide requested ARPC to review its historical asbestos claim and resolution activity and determine the appropriateness of updating its then most recent study completed in December 2010. In response to that request, ARPC reviewed and analyzed data through September 30, 2012. In December 2012, based upon ARPC's December 2012 study and Union Carbide's own review of the asbestos claim and resolution activity for 2012, it was determined that no adjustment to the accrual was required at December 31, 2012. Union Carbide's asbestos-related liability for pending and future claims was $602 million at December 31, 2012.

In October 2013, Union Carbide requested ARPC to review its historical asbestos claim and resolution activity and determine the appropriateness of updating its December 2012 study. In response to that request, ARPC reviewed and analyzed data through September 30, 2013. In December 2013, ARPC stated that an update of its study would not provide a more likely estimate of future events than the estimate reflected in its December 2012 study and, therefore, the estimate in that study remained applicable. Based on Union Carbide’s own review of the asbestos claim and resolution activity and ARPC’s response, Union Carbide determined that no change to the accrual was required. At December 31, 2013, the asbestos-related liability for pending and future claims was $501 million.

At December 31, 2013, approximately 19 percent of the recorded liability related to pending claims and approximately 81 percent related to future claims. At December 31, 2012, approximately 18 percent of the recorded liability related to pending claims and approximately 82 percent related to future claims.

Insurance Receivables
At December 31, 2002, Union Carbide increased the receivable for insurance recoveries related to its asbestos liability to $1.35 billion, substantially exhausting its asbestos product liability coverage. The insurance receivable related to the asbestos liability was determined by Union Carbide after a thorough review of applicable insurance policies and the 1985 Wellington Agreement, to which Union Carbide and many of its liability insurers are signatory parties, as well as other insurance settlements, with due consideration given to applicable deductibles, retentions and policy limits, and taking into account the solvency and historical payment experience of various insurance carriers. The Wellington Agreement and other agreements with insurers are designed to facilitate an orderly resolution and collection of Union Carbide’s insurance policies and to resolve issues that the insurance carriers may raise.

In September 2003, Union Carbide filed a comprehensive insurance coverage case, now proceeding in the Supreme Court of the State of New York, County of New York, seeking to confirm its rights to insurance for various asbestos claims and to facilitate an orderly and timely collection of insurance proceeds (the “Insurance Litigation”). The Insurance Litigation was filed against insurers that are not signatories to the Wellington Agreement and/or do not otherwise have agreements in place with Union Carbide regarding their asbestos-related insurance coverage, in order to facilitate an orderly resolution and collection of such insurance policies and to resolve issues that the insurance carriers may raise. Since the filing of the case, Union Carbide has reached settlements with several of the carriers involved in the Insurance Litigation and continues to pursue settlements with the remaining carriers.

Union Carbide’s receivable for insurance recoveries related to its asbestos liability was $25 million at December 31, 2013 and $25 million at December 31, 2012. At December 31, 2013 and December 31, 2012, all of the receivable for insurance recoveries was related to insurers that are not signatories to the Wellington Agreement and/or do not otherwise have agreements in place regarding their asbestos-related insurance coverage.

In addition to the receivable for insurance recoveries related to its asbestos liability, Union Carbide had receivables for defense and resolution costs submitted to insurance carriers that have settlement agreements in place regarding their asbestos-related insurance coverage.

The following table summarizes Union Carbide’s receivables related to its asbestos-related liability:



Receivables for Asbestos-Related Costs at December 31	2013				2012
In millions
Receivables for defense and resolution costs – carriers with settlement agreements	$	66			$	154

Receivables for insurance recoveries – carriers without settlement agreements	25				25

Total	$	91			$	179


The decrease in 2013 in the receivables for asbestos-related costs was principally due to the resolution of receivables related to two insolvent insurance carriers.

Union Carbide expenses defense costs as incurred. The pretax impact for defense and resolution costs, net of insurance, was $107 million in 2013, $100 million in 2012 and $88 million in 2011, and was reflected in “Cost of sales” in the consolidated statements of income.

After a review of its insurance policies, with due consideration given to applicable deductibles, retentions and policy limits, after taking into account the solvency and historical payment experience of various insurance carriers; existing insurance settlements; and the advice of outside counsel with respect to the applicable insurance coverage law relating to the terms and conditions of its insurance policies, Union Carbide continues to believe that its recorded receivable for insurance recoveries from all insurance carriers is probable of collection.

Summary
The amounts recorded by Union Carbide for the asbestos-related liability and related insurance receivable described above were 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 disposing of each such claim, coverage issues among insurers, and the continuing solvency of various insurance companies, as well as the numerous uncertainties surrounding asbestos litigation in the United States, could cause the actual costs and insurance recoveries for Union Carbide to be higher or lower than those projected or those recorded.

Because of the uncertainties described above, Union Carbide’s management cannot estimate the full range of the cost of resolving pending and future asbestos-related claims facing Union Carbide and Amchem. Union Carbide’s management believes that it is reasonably possible that the cost of disposing of Union Carbide’s asbestos-related claims, including future defense costs, could have a material impact on Union Carbide’s results of operations and cash flows for a particular period and on the consolidated financial position of Union Carbide.

It is the opinion of Dow’s management that it is reasonably possible that the cost of Union Carbide disposing of its asbestos-related claims, including future defense 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 of the Company.

Synthetic Rubber Industry Matters
In 2003, the U.S., Canadian and European competition authorities initiated separate investigations into alleged anticompetitive behavior by certain participants in the synthetic rubber industry. Certain subsidiaries of the Company (but as to the investigation in Europe only) responded to requests for documents and otherwise cooperated in the investigations.

On June 10, 2005, the Company received a Statement of Objections from the European Commission (the “EC”) stating that it believed that the Company and certain subsidiaries of the Company (the “Dow Entities”), together with other participants in the synthetic rubber industry, engaged in conduct in violation of European competition laws with respect to the butadiene rubber and emulsion styrene butadiene rubber businesses. In connection therewith, on November 29, 2006, the EC issued its decision alleging infringement of Article 81 of the Treaty of Rome and imposed a fine of Euro 64.575 million (approximately $85 million at that time) on the Dow Entities; several other companies were also named and fined. As a result, the Company recognized a loss contingency of $85 million related to the fine in the fourth quarter of 2006. The Company appealed the EC’s decision and a hearing was held before the Court of First Instance on October 13, 2009. On July 13, 2011, the General Court issued a decision that partly affirmed the EC's decision with regard to the amount of the fine and the liability of the parent company, but rejected the EC's decision regarding the length of the conspiracy and determined that it was of a shorter duration. The Dow Entities filed an appeal of this decision to the Court of Justice of the European Union. This appeal was denied on July 18, 2013. The Dow Entities paid the fine, including accrued interest, on August 12, 2013. This proceeding is now considered resolved. Subsequent to the imposition of the fine in 2006, the Company and/or certain subsidiaries of the Company became named parties in various related U.S., United Kingdom and Italian civil actions. The U.S. matter was settled in March 2010 through a confidential settlement agreement, with an immaterial impact on the Company’s consolidated financial statements. The United Kingdom and Italian civil actions are still pending.

Additionally, on March 10, 2007, the Company received a Statement of Objections from the EC stating that it believed that DuPont Dow Elastomers L.L.C. (“DDE”), a former 50:50 joint venture with E.I. du Pont de Nemours and Company (“DuPont”), together with other participants in the synthetic rubber industry, engaged in conduct in violation of European competition laws with respect to the polychloroprene business. This Statement of Objections specifically names the Company, in its capacity as a former joint venture owner of DDE. On December 5, 2007, the EC announced its decision to impose a fine on the Company, among others, in the amount of Euro 48.675 million ($66 million equivalent at September 30, 2013). The Company previously transferred its joint venture ownership interest in DDE to DuPont in 2005, and DDE then changed its name to DuPont Performance Elastomers L.L.C. (“DPE”). In February 2008, DuPont, DPE and the Company each filed an appeal of the December 5, 2007 decision of the EC. On February 2, 2012, the European General Court denied the appeals of the December 5, 2007 decision. The Company appealed this decision to the Court of Justice of the European Union. This appeal was denied on September 26, 2013. Based on the Company's 2004 Allocation Agreement with DuPont, the Company's share of this fine (which DuPont previously caused to be paid) did not have a material impact on the Company's consolidated financial statements and there was no financial impact to Dow as a result of this final ruling. This matter is now considered resolved.

Rohm and Haas Pension Plan Matters
In December 2005, a federal judge in the U.S. District Court for the Southern District of Indiana (the "District Court") issued a decision granting a class of participants in the Rohm and Haas Pension Plan (the "Rohm and Haas Plan") who had retired from Rohm and Haas Company ("Rohm and Haas"), now a wholly owned subsidiary of the Company, and who elected to receive a lump sum benefit from the Rohm and Haas Plan, the right to a cost-of-living adjustment ("COLA") as part of their retirement benefit. In August 2007, the Seventh Circuit Court of Appeals (the "Seventh Circuit") affirmed the District Court’s decision, and in March 2008, the U.S. Supreme Court denied the Rohm and Haas Plan’s petition to review the Seventh Circuit’s decision. The case was returned to the District Court for further proceedings. In October 2008 and February 2009, the District Court issued rulings that have the effect of including in the class all Rohm and Haas retirees who received a lump sum distribution without a COLA from the Rohm and Haas Plan since January 1976. These rulings are subject to appeal, and the District Court has not yet determined the amount of the COLA benefits that may be due to the class participants. The Rohm and Haas Plan and the plaintiffs entered into a settlement agreement that, in addition to settling the litigation with respect to the Rohm and Haas retirees, provides for the amendment of the complaint and amendment of the Rohm and Haas Plan to include active employees in the settlement benefits. The District Court preliminarily approved the settlement on November 24, 2009 and, following a hearing on March 12, 2010, issued a final order approving the settlement on April 12, 2010. A group of objectors to the settlement filed an appeal from the final order. In November 2010, the District Court issued an order approving class counsel’s fee award petition in an amount consistent with the terms of the settlement. The same objectors also appealed this order. On September 2, 2011, the Seventh Circuit affirmed the approval of the settlement and award of attorneys' fees. A lone objector filed a petition for rehearing, which was denied on October 17, 2011. The objector continued the appeal process by timely filing a petition for a writ of certiorari to the U.S. Supreme Court, which was denied on April 16, 2012, rendering the settlement and award of attorneys' fees final.

A pension liability associated with this matter of $185 million was recognized as part of the acquisition of Rohm and Haas on April 1, 2009. The liability, which was determined in accordance with the accounting guidance for contingencies, recognized the estimated impact of the above described judicial decisions on the long-term Rohm and Haas Plan obligations owed to the applicable Rohm and Haas retirees and active employees. The Company had a liability associated with this matter of $50 million at December 31, 2012. The remaining liability will be resolved over time through the administration of the Rohm and Haas Plan.
Urethane Matters
On February 16, 2006, the Company, among others, received a subpoena from the U.S. Department of Justice ("DOJ") as part of a previously announced antitrust investigation of manufacturers of polyurethane chemicals, including methylene diphenyl diisocyanate, toluene diisocyanate, polyether polyols and system house products. The Company cooperated with the DOJ and, following an extensive investigation, on December 10, 2007, the Company received notice from the DOJ that it had closed its investigation of potential antitrust violations involving these products without indictments or pleas.

In 2005, the Company, among others, was named as a defendant in multiple civil class action lawsuits alleging a conspiracy to fix the price of various urethane chemical products, namely the products that were the subject of the above described DOJ antitrust investigation. These lawsuits were consolidated in the U.S. District Court for the District of Kansas (the “District Court”) or have been tolled. On July 29, 2008, the District Court certified a class of purchasers of the products for the six-year period from 1999 through 2004. Shortly thereafter, a series of “opt-out” cases were filed by a number of large volume purchasers; these cases are substantively identical to the class action lawsuit, but expanded the time period to include 1994 through 1998. In January 2013, the class action lawsuit went to trial in the District Court with the Company as the sole remaining defendant, the other defendants having previously settled. On February 20, 2013, the jury in the matter returned a damages verdict of approximately $400 million against the Company, which would be trebled under applicable antitrust laws - less offsets from other settling defendants - if the verdict is not vacated or otherwise set aside by the District Court. The Company filed post-trial motions on March 5, 2013, requesting the District Court grant judgment in favor of the Company, grant the Company a new trial and/or decertify the class.

On May 15, 2013, the District Court denied the Company's request to overturn the verdict and, under antitrust laws, tripled the damages verdict resulting in a $1.2 billion judgment. On July 26, 2013, the District Court entered an amended judgment in the amount of $1.06 billion. The Company is appealing this amended judgment.

In addition to the matters described above, there are two separate but inter-related matters in Ontario and Quebec, Canada, both of which are pending a decision on class certification.

The Company has concluded it is not probable that a loss will occur and, therefore, a liability has not been recorded with respect to these matters.

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 commercial matters, including product liability, governmental regulation 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. Dow has an active risk management program consisting of numerous insurance policies secured from many carriers at various times. These policies often provide coverage that will be utilized to minimize the financial impact, if any, of the contingencies described above.

Summary
Except for the possible effect of Union Carbide’s Asbestos-Related Matters and the Urethane Matters described above, it is the opinion of the Company’s management that the possibility is remote that the aggregate of all claims and lawsuits will have a material adverse impact on the results of operations, financial condition and cash flows of the Company.

Purchase Commitments
The Company has numerous agreements for the purchase of ethylene-related products globally. The purchase prices are determined primarily on a cost-plus basis. Total purchases under these agreements were $405 million in 2013, $304 million in 2012 and $552 million in 2011. The Company’s take-or-pay commitments associated with these agreements at December 31, 2013 are included in the table below.

The Company also has various commitments for take-or-pay and throughput agreements. These commitments are at prices not in excess of current market prices. The remaining terms for all but one of these agreements extend from one to 32 years. One agreement has a remaining term of 64 years. The determinable future commitments for this specific agreement for a period of 10 years are included in the following table along with the fixed and determinable portion of all other obligations under the Company’s purchase commitments at December 31, 2013:



Fixed and Determinable Portion of Take-or-Pay and
Throughput Obligations at December 31, 2013
In millions
2014	$	2,858

2015	2,580

2016	2,175

2017	1,924

2018	1,818

2019 and beyond	6,883

Total	$	18,238


In addition to the take-or-pay obligations at December 31, 2013, the Company had outstanding commitments which ranged from one to seven years for materials, services and other items used in the normal course of business of approximately $254 million. Such commitments were at prices not in excess of current market prices.

Guarantees
The Company provides a variety of guarantees, as described more fully in the following sections.

Guarantees
Guarantees arise during the ordinary course of business from relationships with customers and nonconsolidated affiliates when the Company undertakes an obligation to guarantee the performance of others (via delivery of cash or other assets) if specified triggering events occur. With guarantees, such as commercial or financial contracts, non-performance by the guaranteed party triggers the obligation of the Company to make payments to the beneficiary of the guarantee. The majority of the Company’s guarantees relates to debt of nonconsolidated affiliates, which have expiration dates ranging from less than one year to eight years, and trade financing transactions in Latin America, which typically expire within one year of inception. The Company’s current expectation is that future payment or performance related to the non-performance of others is considered unlikely.

Residual Value Guarantees
The Company provides guarantees related to leased assets specifying the residual value that will be available to the lessor at lease termination through sale of the assets to the lessee or third parties.
The following tables provide a summary of the final expiration, maximum future payments and recorded liability reflected in the consolidated balance sheets for each type of guarantee:



Guarantees at December 31, 2013	Final		Maximum Future				Recorded
In millions	Expiration		Payments				Liability
Guarantees	2021		$	5,074			$	137

Residual value guarantees	2021		708				27

Total guarantees			$	5,782			$	164




Guarantees at December 31, 2012	Final		Maximum Future				Recorded
In millions	Expiration		Payments (1)				Liability
Guarantees	2021		$	1,544			$	48

Residual value guarantees (2)	2021		637				31

Total guarantees			$	2,181			$	79


-1	The Company was indemnified by a third party for $49 million if required to perform under a $98 million guarantee.

-2	Does not include the residual value guarantee related to the Company's variable interest in an owner trust; see Note 19.

During the first six months of 2013, the Company entered into guarantee agreements (“Guarantees”) related to project financing for Sadara Chemical Company (“Sadara”), a nonconsolidated affiliate. On April 2, 2013, Sadara issued an Islamic bond (“Sukuk”) in the amount of SAR 7.5 billion (approximately $2 billion). On June 16, 2013, Sadara entered into definitive agreements with certain export credit agencies, commercial banks and the Public Investment Fund of the Kingdom of Saudi Arabia for approximately $10.5 billion of project financing (“Additional Project Financing”). The Additional Project Financing closed on June 28, 2013. The total of the Sukuk and Additional Project Financing (collectively "Total Project Financing") obtained by Sadara is approximately $12.5 billion. At December 31, 2013, Sadara had $5.8 billion of Total Project Financing outstanding. The Company's guarantee of the Sukuk and the Additional Project Financing is in proportion to the Company's 35 percent ownership interest in Sadara, or up to approximately $4.4 billion when the project financing is fully drawn. The Guarantees will be released upon completion of construction of the Sadara complex and satisfactory fulfillment of certain other conditions, including passage of an extensive operational testing program, which is currently anticipated for the end of 2017.

Asset Retirement Obligations
Dow has 201 manufacturing sites in 36 countries. Most of these sites contain numerous individual manufacturing operations, particularly at the Company’s larger sites. Asset retirement obligations are recorded as incurred and reasonably estimable, including obligations for which the timing and/or method of settlement are conditional on a future event that may or may not be within the control of the Company. The retirement of assets may involve such efforts as remediation and treatment of asbestos, contractually required demolition, and other related activities, depending on the nature and location of the assets; and retirement obligations are typically realized only upon demolition of those facilities. In identifying asset retirement obligations, the Company considers identification of legally enforceable obligations, changes in existing law, estimates of potential settlement dates and the calculation of an appropriate discount rate to be used in calculating the fair value of the obligations. Dow has a well-established global process to identify, approve and track the demolition of retired or to-be-retired facilities; and no assets are retired from service until this process has been followed. Dow typically forecasts demolition projects based on the usefulness of the assets; environmental, health and safety concerns; and other similar considerations. Under this process, as demolition projects are identified and approved, reasonable estimates are determined for the time frames during which any related asset retirement obligations are expected to be settled. For those assets where a range of potential settlement dates may be reasonably estimated, obligations are recorded. Dow routinely reviews all changes to items under consideration for demolition to determine if an adjustment to the value of the asset retirement obligation is required.

The Company has recognized asset retirement obligations for the following activities: demolition and remediation activities at manufacturing sites in the United States, Canada, Brazil, China, Argentina, Australia, Japan, India and Europe; and capping activities at landfill sites in the United States, Canada, Brazil and Europe. The Company has also recognized conditional asset retirement obligations related to asbestos encapsulation as a result of planned demolition and remediation activities at manufacturing and administrative sites in the United States, Canada, Brazil, China, Argentina, Australia, Japan, India and Europe. The aggregate carrying amount of conditional asset retirement obligations recognized by the Company (included in the asset retirement obligations balance shown below) was $34 million at December 31, 2013 ($34 million at December 31, 2012).

The following table shows changes in the aggregate carrying amount of the Company’s asset retirement obligations for the years ended December 31, 2013 and 2012:



Asset Retirement Obligations
In millions		2013				2012

Balance at January 1		$	92			$	88

Additional accruals		5				2

Liabilities settled		(2		)		(6		)
Accretion expense		1				1

Revisions in estimated cash flows		(8		)		7

Other		1				—

Balance at December 31		$	89			$	92


The discount rate used to calculate the Company’s asset retirement obligations at December 31, 2013 was 0.88 percent (0.87 percent at December 31, 2012). These obligations are included in the consolidated balance sheets as "Accrued and other current liabilities" and "Other noncurrent obligations."

The Company has not recognized conditional asset retirement obligations for which a fair value cannot be reasonably estimated in its consolidated financial statements. Assets that have not been submitted/reviewed for potential demolition activities are considered to have continued usefulness and are generally still operating normally. Therefore, without a plan to demolish the assets or the expectation of a plan, such as shortening the useful life of assets for depreciation purposes in accordance with the accounting guidance related to property, plant and equipment, the Company is unable to reasonably forecast a time frame to use for present value calculations. As such, the Company has not recognized obligations for individual plants/buildings at its manufacturing sites where estimates of potential settlement dates cannot be reasonably made. In addition, the Company has not recognized conditional asset retirement obligations for the capping of its approximately 44 underground storage wells and 140 underground brine mining and other wells at Dow-owned sites when there are no plans or expectations of plans to exit the sites. It is the opinion of the Company’s management that the possibility is remote that such conditional asset retirement obligations, when estimable, will have a material impact on the Company’s consolidated financial statements based on current costs.

K-Dow Arbitration
In February 2009, the Company initiated arbitration proceedings against Petrochemical Industries Company (K.S.C.) ("PIC") alleging that PIC breached the Joint Venture Formation Agreement related to the establishment of K-Dow, a proposed 50:50 global petrochemical joint venture with PIC, by failing to close the transaction. In May 2012, the International Court of Arbitration of the International Chamber of Commerce ("ICC") awarded the Company $2.161 billion in damages ("Partial Award"), not including pre- and post-award interest and arbitration costs. On March 4, 2013 the ICC released the Final Award in the arbitration case covering the Company's claim for pre- and post-award interest and arbitration costs and awarded the Company $318 million, as of February 28, 2013. On May 6, 2013, the Company and PIC entered into a Deed providing for payment of the Company's claims against PIC under the K-Dow arbitration. On May 7, 2013, the Company confirmed the receipt of a $2.195 billion cash payment from PIC, which included the Partial Award of $2.161 billion as well as recovery of Dow's costs incurred in the arbitration, including legal fees. In addition, Kuwait Petroleum Corporation provided assurances that no retaliatory or punitive actions would be taken against the Company and its affiliates as a result of the Deed and payment. In the second quarter of 2013, the Company recorded a pretax gain of $2.195 billion, of which $2.161 billion is included in "Sundry income (expense) - net" and $34 million is included in "Cost of sales" in the consolidated statements of income and reflected in Corporate. The K-Dow arbitration is considered final and settled in full.

TRANSFERS_OF_FINANCIAL_ASSETS

TRANSFERS OF FINANCIAL ASSETS	12 Months Ended
	Dec. 31, 2013
Transfers and Servicing [Abstract]	'
Transfers and Servicing of Financial Assets [Text Block]	'
	TRANSFERS OF FINANCIAL ASSETS

	Sale of Trade Accounts Receivable in North America and Europe
	The Company sells trade accounts receivable of select North America entities and qualifying trade accounts receivable of select European entities on a revolving basis to certain multi-seller commercial paper conduit entities ("conduits"). The Company maintains servicing responsibilities and the related costs are insignificant. The proceeds received are comprised of cash and interests in specified assets of the conduits (the receivables sold by the Company) that entitle the Company to the residual cash flows of such specified assets in the conduits after the commercial paper has been repaid. Neither the conduits nor the investors in those entities have recourse to other assets of the Company in the event of nonpayment by the debtors.

	During the year ended December 31, 2013, the Company recognized a loss of $17 million on the sale of these receivables ($17 million loss for the year ended December 31, 2012, and $24 million loss for the year ended December 31, 2011), which is included in “Interest expense and amortization of debt discount” in the consolidated statements of income.

	The Company's interests in the conduits are carried at fair value and included in “Accounts and notes receivable – Other” in the consolidated balance sheets. Fair value of the interests is determined by calculating the expected amount of cash to be received and is based on unobservable inputs (a Level 3 measurement). The key input in the valuation is the percentage of anticipated credit losses in the portfolio of receivables sold that have not yet been collected. Given the short-term nature of the underlying receivables, discount rates and prepayments are not factors in determining the fair value of the interests.

	The following table summarizes the carrying value of interests held, which represents the Company's maximum exposure to loss related to the receivables sold, and the percentage of anticipated credit losses related to the trade accounts receivable sold. Also provided is the sensitivity of the fair value of the interests held to hypothetical adverse changes in the anticipated credit losses; amounts shown below are the corresponding hypothetical decreases in the carrying value of interests.



	Interests Held at December 31
	In millions	2013				2012

	Carrying value of interests held	$	1,227			$	1,057

	Percentage of anticipated credit losses	0.71		%		0.73		%
	Impact to carrying value - 10% adverse change	$	1			$	1

	Impact to carrying value - 20% adverse change	$	2			$	2


	Credit losses, net of any recoveries, were $1 million for the year ended December 31, 2013 ($1 million for the year ended December 31, 2012, and $8 million for the year ended December 31, 2011).

	Following is an analysis of certain cash flows between the Company and the conduits:



	Cash Proceeds
	In millions	2013				2012				2011

	Sale of receivables	$	34			$	57			$	16

	Collections reinvested in revolving receivables	$	25,864			$	25,828			$	28,609

	Interests in conduits (1)	$	1,028			$	2,650			$	1,737

	(1) Presented in "Operating Activities" in the consolidated statements of cash flows.

	Following is additional information related to the sale of receivables under these facilities:



	Trade Accounts Receivable Sold at December 31
	In millions	2013				2012

	Delinquencies on sold receivables still outstanding	$	138			$	164

	Trade accounts receivable outstanding and derecognized	$	2,494			$	2,294


	In 2013, the Company repurchased $10 million of previously sold receivables related to divestitures. In 2011, the Company repurchased $71 million of previously sold receivables related to a divestiture.

	Sale of Trade Accounts Receivable in Asia Pacific
	The Company sells participating interests in trade accounts receivable of select Asia Pacific entities. The Company maintains servicing responsibilities and the related costs are insignificant. The third-party holders of the participating interests do not have recourse to the Company’s assets in the event of nonpayment by the debtors.

	During the years ended December 31, 2013, 2012 and 2011, the Company recognized insignificant losses on the sale of the participating interests in the receivables, which is included in “Interest expense and amortization of debt discount” in the consolidated statements of income. The Company receives cash upon the sale of the participating interests in the receivables.

	Following is an analysis of certain cash flows between the Company and the third-party holders of the participating interests:



Cash Proceeds
In millions	2013				2012				2011

Sale of participating interests	$	59			$	64			$	143

Collections reinvested in revolving receivables	$	48			$	58			$	120


Following is additional information related to the sale of participating interests in the receivables under this facility:



Trade Accounts Receivable at December 31	2013				2012
In millions
Derecognized from the consolidated balance sheets	$	15			$	13

Outstanding in the consolidated balance sheets	195				283

Total accounts receivable in select Asia Pacific entities	$	210			$	296


There were no credit losses on receivables relating to the participating interests sold during the years ended December 31, 2013, 2012 and 2011. There were no delinquencies on the outstanding receivables related to the participating interests sold at December 31, 2013 or December 31, 2012.

NOTES_PAYABLE_LONGTERM_DEBT_AN

NOTES PAYABLE, LONG-TERM DEBT AND AVAILABLE CREDIT FACILITIES	12 Months Ended
	Dec. 31, 2013
Debt Disclosure [Abstract]	'
Debt Disclosure [Text Block]	'
	NOTES PAYABLE, LONG-TERM DEBT AND AVAILABLE CREDIT FACILITIES



	Notes Payable at December 31	2013				2012
	In millions
	Notes payable to banks	$	300			$	319

	Notes payable to related companies	137				66

	Notes payable trade	6				11

	Total notes payable	$	443			$	396

	Year-end average interest rates	3.23		%		3.14		%




	Long-Term Debt at December 31	2013			2013				2012		2012
		Average							Average
	In millions	Rate							Rate
	Promissory notes and debentures:
	Final maturity 2013	—			$	—			6.01	%	$	404

	Final maturity 2014	5.33	%		399				6.86	%	1,138

	Final maturity 2015	2.89	%		56				5.82	%	1,290

	Final maturity 2016	2.53	%		805				2.54	%	789

	Final maturity 2017	5.65	%		491				5.88	%	890

	Final maturity 2018	5.43	%		570				5.59	%	840

	Final maturity 2019 and thereafter	5.94	%		12,200				5.96	%	12,148

	Other facilities:
	U.S. dollar loans, various rates and maturities	1.44	%		490				2.3	%	288

	Foreign currency loans, various rates and maturities	3.18	%		1,140				3.5	%	1,336

	Medium-term notes, varying maturities through 2023	3.76	%		1,143				4.26	%	1,132

	Pollution control/industrial revenue bonds, varying maturities through 2038	5.59	%		518				5.67	%	718

	Capital lease obligations	—			41				—		21

	Unamortized debt discount	—			(336		)		—		(403		)

	Long-term debt due within one year	—			(697		)		—		(672		)

	Long-term debt	—			$	16,820			—		$	19,919




	Annual Installments on Long-Term Debt
	for Next Five Years
	In millions
	2014	$	697

	2015	$	407

2016	$	1,366

2017	$	775

2018	$	930


2013 Activity
On November 18, 2013, the Company concluded cash tender offers for $700 million aggregate principal amount of certain notes issued by the Company. As a result of the tender offers, the Company redeemed $414 million of 6.0 percent notes due 2017 and $286 million of 5.7 percent notes due 2018 and recognized a $156 million loss on the early extinguishment of debt, included in "Sundry income (expense) - net" in the consolidated statements of income and reflected in Corporate.

During the third quarter of 2013, the Company redeemed $209 million aggregate principal amount of InterNotes of various interest rates and maturities in 2017, 2018, 2020, 2021 and 2022. As a result of this redemption, the Company realized a $3 million pretax loss on the early extinguishment of debt, included in "Sundry income (expense) - net" in the consolidated statements of income and reflected in Corporate.

On June 24, 2013, the Company redeemed $1.25 billion aggregate principal amount of 5.9 percent notes due February 15, 2015, at a price of 108.4 percent of the principal amount of the notes, plus accrued and unpaid interest. As a result of this redemption, the Company realized a $108 million pretax loss on the early extinguishment of debt, included in "Sundry income (expense) - net" in the consolidated statements of income and reflected in Corporate.

On June 15, 2013, the Company redeemed $142 million aggregate principal amount of InterNotes of various interest rates and varying maturities in 2017, 2018, 2020, 2021 and 2022. As a result of this redemption, the Company realized a $2 million pretax loss on the early extinguishment of debt, included in "Sundry income (expense) - net" in the consoldiated statements of income and reflected in Corporate.

On March 25, 2013, the Company redeemed $750 million aggregate principal amount of 7.6 percent notes due May 15, 2014, at a price of 107.8 percent of the principal amount of the notes, plus accrued and unpaid interest. As a result of this redemption, the Company realized a $60 million pretax loss on the early extinguishment of debt, included in "Sundry income (expense) - net" in the consolidated statements of income and reflected in Corporate.

During 2013, the Company issued $447 million aggregate principal amount of InterNotes with varying maturities in 2018, 2020 and 2023, at various interest rates averaging 3.24 percent; and approximately $80 million of long-term debt (net of $119 million of repayments) was entered into by consolidated variable interest entities. The Company also drew $300 million on a Committed Term Loan Facility on April 5, 2013.

During 2013, the Company redeemed $250 million of 5.6 percent notes that matured on March 15, 2013; redeemed $138 million of 6.85 percent notes that matured on August 15, 2013; redeemed $82 million principal amount of InterNotes at maturity; and repurchased $200 million of pollution control/industrial revenue tax-exempt bonds of which $126 million is available for re-marketing. The Company also acquired third party lenders’ interest in Dow Kokam LLC’s $75 million note, which was previously classified as “Long-Term Debt” in the consolidated balance sheets (see Note 5 for additional information).

2012 Activity
On December 17, 2012, the Company redeemed $1.0 billion aggregate principal amount of 7.6 percent notes due May 15, 2014, at a price of 109.6 percent of the principal amount of the notes, plus accrued and unpaid interest. As a result of this redemption, the Company realized a $99 million pretax loss on the early extinguishment of debt, included in "Sundry income (expense) - net" in the consolidated statements of income and reflected in Corporate.

On November 14, 2012, the Company issued $2.5 billion of senior unsecured notes in a public offering. The offering included $1.25 billion aggregate principal amount of 3.0 percent notes due 2022 and $1.25 billion aggregate principal amount of 4.375 percent notes due 2042.

On March 8, 2012, the Company redeemed $1.25 billion aggregate principal amount of 4.85 percent notes due August 15, 2012, at a price of 101.8 percent of the principal amount of the notes, plus accrued and unpaid interest. As a result of this redemption, the Company realized a $24 million pretax loss on the early extinguishment of debt, included in "Sundry income (expense) - net" in the consolidated statements of income and reflected in Corporate.

During 2012, the Company issued $281 million aggregate principal amount of InterNotes with varying maturities in 2017, 2019 and 2022, at various interest rates averaging 2.95 percent; and approximately $367 million of long-term debt was entered into by consolidated variable interest entities.

During 2012, the Company redeemed $37 million of pollution control/industrial revenue bonds that matured on January 1, 2012, repurchased $105 million of pollution control/industrial revenue tax-exempt bonds that were subject to re-marketing; redeemed Euro 253 million of notes that matured on September 19, 2012 ($317 million equivalent); and redeemed $900 million of notes that matured on October 1, 2012.

2011 Activity
On November 14, 2011, the Company issued $2.0 billion of debt securities in a public offering. The offering included $1.25 billion aggregate principal amount of 4.125 percent notes due 2021 and $750 million aggregate principal amount of 5.25 percent notes due 2041.

On March 22, 2011, the Company concluded cash tender offers for $1.5 billion aggregate principal amount of certain notes issued by the Company. As a result of the tender offers, the Company redeemed $1.5 billion of notes and recognized a $472 million pretax loss on early extinguishment of debt, included in "Sundry income (expense) - net" in the consolidated statements of income and reflected in Corporate.

During 2011, the Company redeemed $800 million of notes that matured on February 1, 2011; Euro 500 million of notes that matured on May 27, 2011 ($707 million equivalent); $250 million of floating rate notes that matured on August 8, 2011; and $1,538 million of InterNotes, which resulted in a $10 million pretax loss on early extinguishment of debt, included in "Sundry income (expense) - net" in the consolidated statements of income and reflected in Corporate.

During 2011, the Company issued $436 million of InterNotes with varying maturities in 2016, 2018 and 2021, at various interest rates averaging 3.71 percent; and approximately $1.2 billion of long-term debt was entered into by consolidated variable interest entities, including the refinancing of short-term notes payable.

Available Credit Facilities
The following table summarizes the Company's credit facilities:



Committed and Available Credit Facilities at December 31, 2013
In millions		Effective Date		Committed Credit				Credit Available			Maturity Date		Interest

Five Year Competitive Advance and Revolving Credit Facility		Oct-11		$	5,000			$	5,000		Oct-16		Floating rate

Bilateral Revolving Credit Facility		Oct-12		170				170			Oct-16		Floating rate

Bilateral Revolving Credit Facility		Mar-13		100				100			Mar-14		Floating rate

Bilateral Revolving Credit Facility		Mar-13		300				300			Oct-16		Floating rate

Term Loan Facility		Mar-13		300				—			Mar-16		Floating rate

Bilateral Revolving Credit Facility		Apr-13		200				200			Apr-16		Floating rate

Bilateral Revolving Credit Facility		Oct-13		200				200			Oct-16		Floating rate

Bilateral Revolving Credit Facility		Oct-13		100				100			Oct-16		Floating rate

Total Committed and Available Credit Facilities				$	6,370			$	6,070


On January 21, 2014, the Company entered into an additional $100 million Bilateral Revolving Credit Facility agreement, which has a maturity date in October 2016 and provides for interest at floating rates, as defined in the agreement.

Debt Covenants and Default Provisions
The Company’s outstanding long-term debt has been issued under indentures which contain, among other provisions, certain customary restrictive covenants with which the Company must comply while the underlying notes are outstanding. Such covenants include obligations to not allow liens on principal U.S. manufacturing facilities, enter into sale and lease-back transactions with respect to principal U.S. manufacturing facilities, or merge or consolidate with any other corporation, or sell or convey all or substantially all of the Company’s assets. The outstanding debt also contains customary default provisions. Failure of the Company to comply with any of these covenants could result in a default under the applicable indenture, which would allow the note holders to accelerate the due date of the outstanding principal and accrued interest on the underlying notes.

The Company’s primary, private credit agreements also contain certain customary restrictive covenant and default provisions in addition to the covenants set forth above with respect to the Company’s debt. Significant other restrictive covenants and default provisions related to these agreements include:


(a)	the obligation to maintain the ratio of the Company’s consolidated indebtedness to consolidated capitalization at no greater than 0.65 to 1.00 at any time the aggregate outstanding amount of loans under the Five Year Competitive Advance and Revolving Credit Facility Agreement dated October 18, 2011 equals or exceeds $500 million,


(b)	a default if the Company or an applicable subsidiary fails to make any payment, including principal, premium or interest, under the applicable agreement on other indebtedness of, or guaranteed by, the Company or such applicable subsidiary in an aggregate amount of $100 million or more when due, or any other default or other event under the applicable agreement with respect to such indebtedness occurs which permits or results in the acceleration of $400 million or more in the aggregate of principal, and


(c)	a default if the Company or any applicable subsidiary fails to discharge or stay within 60 days after the entry of a final judgment against the Company or such applicable subsidiary of more than $400 million.

Failure of the Company to comply with any of the covenants or default provisions could result in a default under the applicable credit agreement which would allow the lenders to not fund future loan requests and to accelerate the due date of the outstanding principal and accrued interest on any outstanding indebtedness.

PENSION_PLANS_AND_OTHER_POSTRE

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS	12 Months Ended
	Dec. 31, 2013
Compensation and Retirement Disclosure [Abstract]	'
Pension and Other Postretirement Benefits Disclosure [Text Block]	'
	PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS

	Pension Plans
	The Company has defined benefit pension plans that cover employees in the United States and a number of other countries. The U.S. qualified plan covering the parent company is the largest plan. Benefits for employees hired before January 1, 2008 are based on length of service and the employee’s three highest consecutive years of compensation. Employees hired after January 1, 2008 earn benefits that are based on a set percentage of annual pay, plus interest.

	The Company’s funding policy is to contribute to the plans when pension laws and/or economics either require or encourage funding. In 2013, Dow contributed $865 million to its pension plans, including contributions to fund benefit payments for its non-qualified supplemental plans. Dow expects to contribute approximately $800 million to its pension plans in 2014.

	The weighted-average assumptions used to determine pension plan obligations and net periodic benefit costs for the plans are provided in the two tables below:



	Weighted-Average Assumptions		Benefit Obligations									Net Periodic Costs
	for All Pension Plans		at December 31									for the Year
			2013			2012			2011			2013			2012			2011

	Discount rate		4.54	%		3.88	%		4.93	%		3.88	%		4.93	%		5.38	%
	Rate of increase in future compensation levels		4.15	%		3.96	%		4.14	%		3.96	%		4.14	%		4.16	%
	Expected long-term rate of return on plan assets		—			—			—			7.47	%		7.6	%		7.86	%





	Weighted-Average Assumptions		Benefit Obligations									Net Periodic Costs
	for U.S. Pension Plans		at December 31									for the Year
			2013			2012			2011			2013			2012			2011

	Discount rate		4.92	%		4.02	%		4.98	%		4.02	%		4.98	%		5.51	%
	Rate of increase in future compensation levels		4.5	%		4.5	%		4.5	%		4.5	%		4.5	%		4.5	%
	Expected long-term rate of return on plan assets		—			—			—			7.85	%		7.83	%		8.18	%


	The Company determines the expected long-term rate of return on plan assets by performing a detailed analysis of key economic and market factors driving historical returns for each asset class and formulating a projected return based on factors in the current environment. Factors considered include, but are not limited to, inflation, real economic growth, interest rate yield, interest rate spreads, and other valuation measures and market metrics. The expected long-term rate of return for each asset class is then weighted based on the strategic asset allocation approved by the governing body for each plan. The Company’s historical experience with the pension fund asset performance is also considered. The discount rates utilized to measure the pension and other postretirement obligations of the U.S. qualified plans are based on the yield on high-quality fixed income investments at the measurement date. Future expected actuarially determined cash flows of Dow’s major U.S. plans are matched against the Towers Watson RATE:Link yield curve (based on 60th to 90th percentile bond yields) to arrive at a single discount rate for each plan.

	The accumulated benefit obligation for all defined benefit pension plans was $23.8 billion at December 31, 2013 and $25.3 billion at December 31, 2012.



	Pension Plans with Accumulated Benefit Obligations in Excess
	of Plan Assets at December 31
	In millions		2013				2012

	Projected benefit obligations		$	22,565			$	24,659

	Accumulated benefit obligations		$	21,554			$	23,422

	Fair value of plan assets		$	16,247			$	15,458


	In addition to the U.S. qualified defined benefit pension plan, U.S. employees may participate in defined contribution plans (Employee Savings Plans or 401(k) plans) by contributing a portion of their compensation, which is partially matched by the Company. Defined contribution plans also cover employees in some subsidiaries in other countries, including Australia, Brazil, Canada, Italy, Spain and the United Kingdom. Expense recognized for all defined contribution plans was $231 million in 2013, $186 million in 2012 and $163 million in 2011.

	Other Postretirement Benefits
	The Company provides certain health care and life insurance benefits to retired employees. The Company’s plans outside of the United States are not significant; therefore, this discussion relates to the U.S. plans only. The plans provide health care benefits, including hospital, physicians’ services, drug and major medical expense coverage, and life insurance benefits. In general, for employees hired before January 1, 1993, the plans provide benefits supplemental to Medicare when retirees are eligible for these benefits. The Company and the retiree share the cost of these benefits, with the Company portion increasing as the retiree has increased years of credited service, although there is a cap on the Company portion. The Company has the ability to change these benefits at any time. Employees hired after January 1, 2008 are not covered under the plans.

	During the fourth quarter 2013, the Company started implementing an Employer Group Waiver Plan (“EGWP”) for its Medicare-eligible, retiree medical plan participants, which became effective on January 1, 2014. As a result, the Medicare Part D Retiree Drug Subsidy program (“RDS”) was eliminated on January 1, 2014. The EGWP does not significantly alter the benefits provided to retiree medical plan participants. The federal subsidies to be earned under the EGWP are expected to exceed those earned under the RDS and will be partially offset by increased costs related to the administration of the EGWP. The formation of the EGWP and the resulting change in assumption generated an actuarial gain of $250 million at December 31, 2013, included in "Accumulated other comprehensive loss" in the consolidated balance sheets. The Company also recognized a reduction in the postretirement benefit obligation of $250 million at December 31, 2013. The Company estimates net periodic benefit cost will decrease by approximately $25 million in 2014 due to the EGWP.

	The Company funds most of the cost of these health care and life insurance benefits as incurred. In 2013, Dow did not make any contributions to its other postretirement benefit plan trusts. The trusts did not hold assets at December 31, 2013. Dow does not expect to contribute assets to its other postretirement benefits plan trusts in 2014.

	The weighted-average assumptions used to determine other postretirement benefit obligations and net periodic benefit costs for the U.S. plans are provided below:



	U.S. Plan Assumptions for Other		Benefit Obligations									Net Periodic Costs
Postretirement Benefits	at December 31								for the Year
			2013			2012			2011				2013			2012			2011

Discount rate		4.37	%		3.67	%		4.66	%		3.67	%		4.66	%		5.15	%
Expected long-term rate of return on plan assets		—			—			—			—	%		1	%		3.6	%

Initial health care cost trend rate		7.45	%		7.84	%		8.28	%		7.84	%		8.28	%		8.7	%
Ultimate health care cost trend rate		5	%		5	%		5	%		5	%		5	%		5	%
Year ultimate trend rate to be reached		2020			2019			2019			2020			2019			2019


Increasing the assumed medical cost trend rate by one percentage point in each year would decrease the accumulated postretirement benefit obligation at December 31, 2013 by $25 million and decrease the net periodic postretirement benefit cost for the year by $1 million. Decreasing the assumed medical cost trend rate by one percentage point in each year would increase the accumulated postretirement benefit obligation at December 31, 2013 by $29 million and the net periodic postretirement benefit cost for the year by $1 million.



Net Periodic Benefit Cost for All Significant Plans
		Defined Benefit Pension Plans												Other Postretirement Benefits
In millions		2013				2012				2011				2013				2012			2011

Service cost		$	471			$	378			$	347			$	19			$	17		$	15

Interest cost		1,012				1,093				1,121				78				92			100

Expected return on plan assets		(1,248		)		(1,262		)		(1,305		)		—				(1		)	(6		)

Amortization of prior service cost (credit)		25				26				28				(4		)		(4		)	(1		)

Amortization of unrecognized loss		788				519				374				4				1			1

Curtailment/settlement/other (1) (2)		5				—				(4		)		—				9			—

Net periodic benefit cost		$	1,053			$	754			$	561			$	97			$	114		$	109


-1	Included $9 million of curtailment costs recorded in 2012 related to the 4Q12 Restructuring plan (see Note 3).

-2	The 2013 impact primarily relates to settlements associated with the wind-up of a Canadian pension plan.




Other Changes in Plan Assets and Benefit Obligations Recognized in Other Comprehensive (Income) Loss
for All Significant Plans
		Defined Benefit Pension Plans												Other Postretirement Benefits
In millions		2013				2012				2011				2013				2012			2011

Net (gain) loss		$	(2,343	)		$	3,135			$	2,009			$	(404	)		$	163		$	20

Amortization of prior service (cost) credit		(25		)		(26		)		(28		)		4				4			1

Amortization of unrecognized loss		(793		)		(519		)		(370		)		(4		)		(1		)	(1		)
Total recognized in other comprehensive (income) loss		$	(3,161	)		$	2,590			$	1,611			$	(404	)		$	166		$	20

Total recognized in net periodic benefit cost and other comprehensive (income) loss		$	(2,108	)		$	3,344			$	2,172			$	(307	)		$	280		$	129




Change in Projected Benefit Obligations, Plan Assets and Funded Status of All Significant Plans
In millions		Defined								Other Postretirement Benefits
		Benefit Pension Plans
Change in projected benefit obligations		2013				2012				2013				2012

Benefit obligations at beginning of year		$	26,840			$	22,763			$	2,210			$	2,088

Service cost		471				378				19				17

Interest cost		1,012				1,093				78				92

Plan participants’ contributions		17				38				—				—

Actuarial changes in assumptions and experience		(2,029		)		3,811				(401		)		164

Acquisition/divestiture/other activity		—				(51		)		—				—

Benefits paid		(1,322		)		(1,347		)		(156		)		(164		)
Currency impact		123				150				(8		)		4

Termination benefits/curtailment cost/settlements (1)		(85		)		5				—				9

Benefit obligations at end of year		$	25,027			$	26,840			$	1,742			$	2,210


Change in plan assets
Fair value of plan assets at beginning of year		$	17,725			$	16,119			$	65			$	154

Actual return on plan assets		1,548				1,950				—				1

Currency impact		85				129				—				—

Employer contributions		865				903				—				(10		)

Plan participants’ contributions		17				38				—				—

Acquisition/divestiture/other activity		(91		)		(67		)		—				—

Benefits paid		(1,322		)		(1,347		)		(65		)		(80		)
Fair value of plan assets at end of year		$	18,827			$	17,725			$	—			$	65


Funded status at end of year		$	(6,200	)		$	(9,115	)		$	(1,742	)		$	(2,145	)

Net amounts recognized in the consolidated balance sheets at December 31:
Noncurrent assets		$	139			$	92			$	—			$	—

Current liabilities		(66		)		(69		)		(157		)		(99		)
Noncurrent liabilities		(6,273		)		(9,138		)		(1,585		)		(2,046		)
Net amounts recognized in the consolidated balance sheets		$	(6,200	)		$	(9,115	)		$	(1,742	)		$	(2,145	)

Pretax amounts recognized in AOCI at December 31:
Net loss (gain)		$	7,815			$	10,951			$	(253	)		$	155

Prior service cost (credit)		103				128				(7		)		(11		)

Pretax balance in AOCI at end of year		$	7,918			$	11,079			$	(260	)		$	144

(1) The 2013 impact primarily relates to settlements associated with the wind-up of a Canadian pension plan.

In 2014, an estimated net loss of $507 million and prior service cost of $23 million for the defined benefit pension plans will be amortized from AOCI to net periodic benefit cost. In 2014, an estimated net gain of $14 million and prior service credit of $2 million for other postretirement benefit plans will be amortized from AOCI to net periodic benefit cost.

Estimated Future Benefit Payments
The estimated future benefit payments, reflecting expected future service, as appropriate, are presented in the following table:



Estimated Future Benefit Payments at December 31, 2013
In millions		Defined Benefit Pension Plans				Other Postretirement Benefits

2014		$	1,263			$	160

2015		1,280				157

2016		1,305				152

2017		1,333				145

2018		1,378				141

2019 through 2023		7,401				636

Total		$	13,960			$	1,391


Plan Assets
Plan assets consist mainly of equity and fixed income securities of U.S. and foreign issuers, and include alternative investments such as real estate, private equity and absolute return strategies. At December 31, 2013, plan assets totaled $18.8 billion and included no Company common stock. At December 31, 2012, plan assets totaled $17.7 billion and included no Company common stock. In 2013, the Company received $32 million from residual plan assets after the completion of a non-U.S. pension plan wind-up.

Investment Strategy and Risk Management for Plan Assets
The Company’s investment strategy for the plan assets is to manage the assets in relation to the liability in order to pay retirement benefits to plan participants over the life of the plans. This is accomplished by identifying and managing the exposure to various market risks, diversifying investments across various asset classes and earning an acceptable long-term rate of return consistent with an acceptable amount of risk, while considering the liquidity needs of the plans.

The plans are permitted to use derivative instruments for investment purposes, as well as for hedging the underlying asset and liability exposure and rebalancing the asset allocation. The plans use value at risk, stress testing, scenario analysis and Monte Carlo simulations to monitor and manage both the risk within the portfolios and the surplus risk of the plans.

Equity securities primarily include investments in large- and small-cap companies located in both developed and emerging markets around the world. Fixed income securities include investment and non-investment grade corporate bonds of companies diversified across industries, U.S. treasuries, non-U.S. developed market securities, U.S. agency mortgage-backed securities, emerging market securities and fixed income related funds. Alternative investments primarily include investments in real estate, private equity limited partnerships and absolute return strategies. Other significant investment types include various insurance contracts; and interest rate, equity, commodity and foreign exchange derivative investments and hedges.



Strategic Weighted-Average Target Allocation of Plan
Assets for All Significant Plans
Asset Category	Target Allocation

Equity securities	39	%
Fixed Income securities	38	%
Alternative investments	22	%
Other investments	1	%
Total	100	%

Concentration of Risk
The Company mitigates the credit risk of investments by establishing guidelines with investment managers that limit investment in any single issue or issuer to an amount that is not material to the portfolio being managed. These guidelines are monitored for compliance both by the Company and external managers. Credit risk related to derivative activity is mitigated by utilizing multiple counterparties and through collateral support agreements.

The Northern Trust Collective Government Short Term Investment money market fund is utilized as the sweep vehicle for the U.S. plans, which from time to time can represent a significant investment. For one U.S. plan, approximately half of the liability is covered by a participating group annuity issued by Prudential Insurance Company.

The following tables summarize the bases used to measure the Company’s pension plan assets at fair value for the years ended December 31, 2013 and 2012:



Basis of Fair Value Measurements of		Quoted Prices				Significant				Significant
Pension Plan Assets at December 31, 2013		in Active				Other				Unobservable
		Markets for				Observable				Inputs
		Identical Items				Inputs
In millions		(Level 1)				(Level 2)				(Level 3)				Total

Cash and cash equivalents		$	83			$	1,179			$	—			$	1,262

Equity securities:
U.S. equity (1)		$	2,759			$	695			$	—			$	3,454

Non-U.S. equity – developed countries		2,014				1,122				2				3,138

Emerging markets		648				574				10				1,232

Convertible bonds		23				326				—				349

Equity derivatives		5				(27		)		—				(22		)

Total equity securities		$	5,449			$	2,690			$	12			$	8,151

Fixed income securities:
U.S. government and municipalities		$	—			$	1,154			$	—			$	1,154

U.S. agency and agency mortgage-backed securities		—				313				—				313

Corporate bonds – investment grade		—				1,397				—				1,397

Non-U.S. governments – developed countries		—				1,075				—				1,075

Non-U.S. corporate bonds – developed countries		—				838				2				840

Emerging market debt		—				106				—				106

Other asset-backed securities		—				113				15				128

High yield bonds		—				178				20				198

Other fixed income funds		—				243				200				443

Fixed income derivatives		(1		)		(31		)		—				(32		)

Total fixed income securities		$	(1	)		$	5,386			$	237			$	5,622

Alternative investments:
Real estate		$	30			$	33			$	1,338			$	1,401

Private equity		—				—				1,017				1,017

Absolute return		—				611				406				1,017

Total alternative investments		$	30			$	644			$	2,761			$	3,435

Other investments		$	—			$	317			$	40			$	357

Total pension plan assets at fair value		$	5,561			$	10,216			$	3,050			$	18,827

(1) Includes no Company common stock.




Basis of Fair Value Measurements of		Quoted Prices				Significant				Significant
Pension Plan Assets at December 31, 2012		in Active				Other				Unobservable
		Markets for				Observable				Inputs
		Identical Items				Inputs
In millions		(Level 1)				(Level 2)				(Level 3)				Total

Cash and cash equivalents		$	20			$	599			$	—			$	619

Equity securities:
U.S. equity (1)		$	2,143			$	318			$	—			$	2,461

Non-U.S. equity – developed countries		1,989				1,203				4				3,196

Emerging markets		728				487				9				1,224

Convertible bonds		—				243				—				243

Equity derivatives		3				19				—				22

Total equity securities		$	4,863			$	2,270			$	13			$	7,146

Fixed income securities:
U.S. government and municipalities		$	—			$	1,464			$	2			$	1,466

U.S. agency and agency mortgage-backed securities		—				432				—				432

Corporate bonds – investment grade		—				1,626				—				1,626

Non-U.S. governments – developed countries		—				1,039				1				1,040

Non-U.S. corporate bonds – developed countries		—				802				1				803

Emerging market debt		—				72				—				72

Other asset-backed securities		—				122				15				137

High yield bonds		—				287				21				308

Other fixed income funds		—				228				218				446

Fixed income derivatives		1				119				—				120

Total fixed income securities		$	1			$	6,191			$	258			$	6,450

Alternative investments:
Real estate		$	32			$	30			$	1,224			$	1,286

Private equity		—				—				991				991

Absolute return		—				527				300				827

Total alternative investments		$	32			$	557			$	2,515			$	3,104

Other investments		$	—			$	364			$	42			$	406

Total pension plan assets at fair value		$	4,916			$	9,981			$	2,828			$	17,725

(1) Includes no Company common stock.

For pension plan assets classified as Level 1 measurements (measured using quoted prices in active markets), total fair value is either the price of the most recent trade at the time of the market close or the official close price, as defined by the exchange on which the asset is most actively traded on the last trading day of the period, multiplied by the number of units held without consideration of transaction costs.

For pension or other postretirement benefit plan assets classified as Level 2 measurements, where the security is frequently traded in less active markets, fair value is based on the closing price at the end of the period; where the security is less frequently traded, fair value is based on the price a dealer would pay for the security or similar securities, adjusted for any terms specific to that asset or liability. Market inputs are obtained from well-established and recognized vendors of market data and subjected to tolerance/quality checks. For derivative assets and liabilities, standard industry models are used to calculate the fair value of the various financial instruments based on significant observable market inputs, such as foreign exchange rates, commodity prices, swap rates, interest rates and implied volatilities obtained from various market sources.

Some pension plan assets are held in funds where a net asset value is calculated based on the fair value of the underlying assets and the number of shares owned. The classification of the fund (Level 2 or 3 measurements) is determined based on the lowest level classification of significant holdings within the fund. For all other pension plan assets for which observable inputs are used, fair value is derived through the use of fair value models, such as a discounted cash flow model or other standard pricing models.

For pension plan assets classified as Level 3 measurements, total fair value is based on significant unobservable inputs including assumptions where there is little, if any, market activity for the investment. Investment managers or fund managers provide valuations of the investment on a monthly or quarterly basis. These valuations are reviewed for reasonableness based on applicable sector, benchmark and company performance. Adjustments to valuations are made where appropriate. Where available, audited financial statements are obtained and reviewed for the investments as support for the manager’s investment valuation.

The following table summarizes the changes in fair value of Level 3 pension plan assets for the years ended December 31, 2012 and 2013:



Fair Value Measurement of Level 3		Equity Securities				Fixed Income Securities				Alternative Investments				Other Investments				Total
Pension Plan Assets
In millions
Balance at January 1, 2012		$	16			$	100			$	2,328			$	42			$	2,486

Actual return on plan assets:
Relating to assets sold during 2012		(5		)		2				(59		)		—				(62		)

Relating to assets held at Dec 31, 2012		(3		)		19				193				—				209

Purchases, sales and settlements		7				141				(54		)		—				94

Transfers into (out of) Level 3, net		(2		)		(4		)		99				—				93

Foreign currency impact		—				—				8				—				8

Balance at December 31, 2012		$	13			$	258			$	2,515			$	42			$	2,828

Actual return on plan assets:
Relating to assets sold during 2013		—				42				176				—				218

Relating to assets held at Dec 31, 2013		—				(32		)		67				(1		)		34

Purchases, sales and settlements		2				(27		)		(5		)		(1		)		(31		)

Transfers (out of) Level 3, net		(3		)		(2		)		—				—				(5		)

Foreign currency impact		—				(2		)		8				—				6

Balance at December 31, 2013		$	12			$	237			$	2,761			$	40			$	3,050


The following table summarizes the bases used to measure the Company’s other postretirement benefit plan assets at fair value for the year ended December 31, 2012:



	Basis of Fair Value Measurements of Other		Quoted Prices				Significant
	Postretirement Benefit Plan Assets at		in Active				Other
	31-Dec-12		Markets for				Observable
			Identical Items				Inputs
	In millions		(Level 1)				(Level 2)				Total

	Cash and cash equivalents		$	—			$	7			$	7

	Fixed income securities		—				58				58

	Total assets at fair value		$	—			$	65			$	65

LEASED_PROPERTY

LEASED PROPERTY	12 Months Ended
	Dec. 31, 2013
Leases [Abstract]	'
Leases of Lessee Disclosure [Text Block]	'
	LEASED PROPERTY

	Leased Property
	The Company routinely leases premises for use as sales and administrative offices, warehouses and tanks for product storage, motor vehicles, railcars, computers, office machines and equipment under leases. In addition, the Company leases aircraft in the United States. At the termination of the leases, the Company has the option to purchase certain leased equipment and buildings based on a fair market value determination.

	Rental expenses under leases, net of sublease rental income, were $490 million in 2013, $476 million in 2012 and $437 million in 2011. Future minimum rental payments under leases with remaining noncancelable terms in excess of one year are as follows:



	Minimum Lease Commitments at December 31, 2013
	In millions
	2014	$	249

	2015	244

	2016	218

	2017	181

	2018	151

	2019 and thereafter	1,580

	Total	$	2,623

VARIABLE_INTEREST_ENTITIES

VARIABLE INTEREST ENTITIES	12 Months Ended
	Dec. 31, 2013
VARIABLE INTEREST ENTITIES [Abstract]	'
Variable Interest Entities Disclosure [Text Block]	'
	VARIABLE INTEREST ENTITIES

	Consolidated Variable Interest Entities
	The Company holds a variable interest in eight joint ventures for which the Company is the primary beneficiary.

	Three of the joint ventures own and operate manufacturing and logistics facilities, which produce chemicals and provide services in Asia Pacific. The Company’s variable interest in these joint ventures relates to arrangements between the joint ventures and the Company, involving the majority of the output on take-or-pay terms with pricing ensuring a guaranteed return to the joint ventures. In the third quarter of 2011, one of the joint ventures converted a note payable into cumulative perpetual preferred shares, which is included in "Noncontrolling interests" in the consolidated balance sheets and "Conversion of note payable to preferred shares of a subsidiary" in the consolidated statements of equity.

	A fourth joint venture will construct, own and operate a membrane chlor-alkali facility to be located at the Company’s Freeport, Texas integrated manufacturing complex. The Company’s variable interests in this joint venture relate to equity options between the partners and a cost-plus off-take arrangement between the joint venture and the Company, involving proportional purchase commitments on take-or-pay terms and ensuring a guaranteed return to the joint venture. The Company will provide the joint venture with operation and maintenance services, utilities and raw materials; market the joint venture’s co-products; and convert the other partner’s proportional purchase commitments into ethylene dichloride under a tolling arrangement. The joint venture is expected to begin operations in the first quarter of 2014.
	The fifth joint venture manufactures products in Japan for the semiconductor industry. Each joint venture partner holds several equivalent variable interests, with the exception of a royalty agreement held exclusively between the joint venture and the Company. In addition, the entire output of the joint venture is sold to the Company for resale to third-party customers.

	The sixth joint venture is an ethylene storage joint venture located in Alberta, Canada. Previously accounted for as an equity method investment, the Company became the primary beneficiary upon execution of new storage cavern agreements in 2011. The Company's variable interests relate to arrangements involving a majority of the joint venture's storage capacity on take-or-pay terms with pricing ensuring a guaranteed return to the joint venture; and favorably priced leases provided to the joint venture. The Company provides the joint venture with operation and maintenance services and utilities.

	The seventh joint venture is a development-stage enterprise located in Brazil that will initially produce ethanol from sugarcane. The Company owned 100 percent of this entity until November 2011, when the Company sold a 50 percent interest to a third party. The Company's variable interests in this joint venture relate to an equity option between the partners, a parental guarantee related to debt financing and contractual arrangements limiting the partner's initial participation in the economics of certain assets and liabilities. On July 12, 2013, the partners amended governing documents of the joint venture, including terms of the equity option. These amendments do not result in a change to the Company's accounting treatment of the joint venture. Terms of the equity option require the Company to purchase the partner's equity investment at a price based on a specified formula if the partner elects to exit the joint venture. The Company has classified a portion of the partner's equity investment as "Redeemable Noncontrolling Interest" in the consolidated balance sheets. The joint venture's ethanol mill is expected to process its first harvest of sugarcane in 2014. Original plans for the joint venture's expansion into downstream derivative products have been postponed. In third quarter of 2013, this joint venture entered into contractual arrangements with an entity that will construct and own a cogeneration facility. The joint venture holds variable interests in the entity as a result of a tolling arrangement where it provides fuel to the entity and purchases a majority of the cogeneration facility’s output on terms that ensure a return to the entity’s equity holders.
	The eighth joint venture manages the growth, harvest and conditioning of soybean seed and grain, corn and wheat in several midwestern states in the United States. On March 2, 2012, the Company acquired a 49 percent equity interest in this venture. The Company's variable interest in this joint venture relates to an equity option between the partners. Terms of the equity option require the Company to purchase the partner's equity investment at a fixed price, after a specified period of time if the partner elects to sell its equity investment. The joint venture provides seed production services to the Company.
	The Company also holds a variable interest in an owner trust, for which the Company is the primary beneficiary. The owner trust leases an ethylene facility in The Netherlands to the Company, whereby substantially all of the rights and obligations of ownership are transferred to the Company. On February 1, 2013, the Company notified the owner trust of its intent to purchase the facility upon expiration of the lease in January 2014. The Company’s variable interest in the owner trust relates to the fixed purchase price option. Prior to February 1, 2013, the Company's variable interest in the owner trust related to a residual value guarantee provided to the owner trust, which was valued at $363 million at December 31, 2012. The facility was purchased on January 2, 2014 for $406 million.

	As the primary beneficiary of these variable interest entities ("VIEs"), the entities’ assets, liabilities and results of operations are included in the Company’s consolidated financial statements. The other equity holders’ interests are reflected in "Net income (loss) attributable to noncontrolling interests" in the consolidated statements of income and "Noncontrolling interests" and "Redeemable Noncontrolling Interest" 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 December 31, 2013 and 2012:



	Assets and Liabilities of Consolidated VIEs at December 31		2013		2012
	In millions
	Cash and cash equivalents (1)		$	147	$	146

	Other current assets		143		129

	Property		2,646		2,554

	Other noncurrent assets		105		139

	Total assets (2)		$	3,041	$	2,968

	Current liabilities (nonrecourse 2013: $318; 2012: $261)		$	664	$	261

	Long-term debt (nonrecourse 2013: $1,360; 2012: $1,406)		1,392		1,752

	Other noncurrent liabilities (nonrecourse 2013: $69; 2012: $99)		69		99

	Total liabilities		$	2,125	$	2,112


	-1	Included $1 million at December 31, 2013 ($2 million at December 31, 2012) specifically restricted for the construction of a manufacturing facility.

	-2	All assets were restricted at December 31, 2013 and December 31, 2012.

	In addition, the Company holds a variable interest in an entity created to monetize accounts receivable of select European entities. The Company is the primary beneficiary of this entity as a result of holding subordinated notes while maintaining servicing responsibilities for the accounts receivable. The carrying amounts of assets and liabilities included in the Company’s consolidated balance sheets pertaining to this entity, were current assets of $105 million (zero restricted) at December 31, 2013 ($179 million, zero restricted, at December 31, 2012) and zero current liabilities (zero nonrecourse) at December 31, 2013 (less than $1 million, less than $1 million nonrecourse, at December 31, 2012).

	Amounts presented in the consolidated balance sheets and the table above as restricted assets or nonrecourse obligations relating to consolidated VIEs at December 31, 2013 and 2012 are adjusted for intercompany eliminations, parental guarantees and residual value guarantees.

	Nonconsolidated Variable Interest Entity
	The Company holds a variable interest in a joint venture that manufactures crude acrylic acid in the United States and Germany on behalf of the Company and the other joint venture partner. The variable interest relates to a cost-plus arrangement between the joint venture and each joint venture partner. The Company is not the primary beneficiary, as a majority of the joint venture’s output is sold to the other joint venture partner; therefore, the entity is accounted for under the equity method of accounting. At December 31, 2013, the Company’s investment in the joint venture was $159 million ($161 million at December 31, 2012), classified as “Investment in nonconsolidated affiliates” in the consolidated balance sheets, representing the Company’s maximum exposure to loss.

STOCKBASED_COMPENSATION

STOCK-BASED COMPENSATION	12 Months Ended
	Dec. 31, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	'
	STOCK-BASED COMPENSATION

	The Company grants stock-based compensation to employees and non-employee directors in the form of the Employee Stock Purchase Plan (“ESPP”) and stock incentive plans, which include stock options, deferred stock and restricted stock. Information regarding these plans is provided below.

	Accounting for Stock-Based Compensation
	The Company grants stock-based compensation awards that vest over a specified period or upon employees meeting certain performance and/or retirement eligibility criteria. The fair value of equity instruments issued to employees is measured on the grant date. The fair value of liability instruments issued to employees (specifically, performance deferred stock awards, which are granted to executive employees subject to stock ownership requirements, that provide the recipient the option to elect to receive a cash payment equal to the value of the stock award on the date of delivery) is measured at the end of each quarter. The fair value of equity and liability instruments is expensed over the vesting period or, in the case of retirement, from the grant date to the date on which retirement eligibility provisions have been met and additional service is no longer required.

	The Company uses a lattice-based option valuation model to estimate the fair value of stock options, the Black-Scholes option valuation model for subscriptions to purchase shares under the ESPP and Monte Carlo simulation for the market portion of performance deferred stock awards. The weighted-average assumptions used to calculate total stock-based compensation are included in the following table:



	Weighted-Average Assumptions		2013			2012			2011

	Dividend yield		3.89	%		3.34	%		2.5	%
	Expected volatility		29.93	%		38.39	%		34.61	%
	Risk-free interest rate		1.08	%		0.95	%		1.71	%
	Expected life of stock options granted during period (years)		7.8			7.6			7.4

	Life of Employee Stock Purchase Plan (months)		5			6			6


	The dividend yield assumption for 2013 was equal to the dividend yield on the grant date, which reflected the most recent quarterly dividend payment of $0.32 per share. The dividend yield assumption for 2012 was based on a 10 percent/90 percent blend of the Company’s current declared dividend as a percentage of the stock price on the grant date and a 10-year dividend yield average. The dividend yield assumption for 2011 was based on a 20 percent/80 percent blend. The expected volatility assumption was based on an equal weighting of the historical daily volatility and current implied volatility from exchange-traded options for the contractual term of the options. The risk-free interest rate was based on the weighted-average of U.S. Treasury strip rates over the contractual term of the options. The expected life of stock options granted was based on an analysis of historical exercise patterns.

	Employee Stock Purchase Plan
	On February 9, 2012, the Board of Directors authorized The Dow Chemical Company 2012 Employee Stock Purchase Plan (the "2012 ESPP") which was approved by stockholders at the Company’s annual meeting on May 10, 2012. The 2012 ESPP supersedes the prior employee stock purchase plan. Under the 2013 annual offering, most employees were eligible to purchase shares of common stock of the Company valued at up to 10 percent of their annual base salary. The value is determined using the plan price multiplied by the number of shares subscribed to by the employee. The plan price of the stock is set each year at an amount equal to at least 85 percent of the fair market value of the common stock on a specific date or the average fair market value of the common stock over a period, in each case, specified by the plan administrator.



	Employee Stock Purchase Plan		2013
	Shares in thousands		Shares			Exercise
						Price
	Outstanding at beginning of year		—			—

	Granted		8,298			$	27.05

	Exercised		(7,311	)		$	27.05

	Forfeited/Expired		(987	)		$	27.05

	Outstanding and exercisable at end of year		—			—





	Additional Information about Employee Stock Purchase Plan		2013				2012				2011
	In millions, except per share amounts
	Weighted-average fair value per share of purchase rights granted		$	7.2			$	8.32			$	11.39

	Total compensation expense for ESPP		$	60			$	79			$	123

	Related tax benefit		$	22			$	29			$	46

	Total amount of cash received from the exercise of purchase rights		$	198			$	166			$	197

	Total intrinsic value of purchase rights exercised (1)		$	68			$	41			$	98

	Related tax benefit		$	25			$	15			$	36


	-1	Difference between the market price at exercise and the price paid by the employee to exercise the purchase rights.

	Stock Incentive Plan
The Company has historically granted equity awards under various plans (the "Prior Plans"). On February 9, 2012, the Board of Directors authorized The Dow Chemical Company 2012 Stock Incentive Plan (the "2012 Plan"). The 2012 Plan was approved by stockholders at the Company's annual meeting on May 10, 2012 and became effective on that date. The 2012 Plan supersedes the Prior Plans. Under the 2012 Plan, the Company may grant options, deferred stock, performance deferred stock, restricted stock, stock appreciation rights and stock units to employees and non-employee directors over the 10-year duration of the Plan, subject to an aggregate limit and annual individual limits. The terms of the grants are fixed at the grant date. At December 31, 2013, there were 20,582,818 shares available for grant under the 2012 Plan.

Stock Options
The Company grants stock options to certain employees. Under the 1988 Award and Option Plan (the "1988 Plan"), a plan approved by stockholders, the Company granted options or shares of common stock to its employees subject to certain annual and individual limits. The terms of the grants are fixed at the grant date. At December 31, 2012, there were no shares available for grant under this plan. The 1988 Plan was superseded by the 2012 Plan on May 10, 2012.

Under the 1994 Non-Employee Directors’ Stock Plan, the Company was previously allowed to grant up to 300,000 options to non-employee directors; however, no additional grants will be made under this plan. At December 31, 2013, there were 19,250 options outstanding under this plan.

Under the 2003 Non-Employee Directors' Stock Incentive Plan (the "2003 Plan"), the Company was previously allowed to grant up to 1.5 million shares (including options, restricted stock and deferred stock) to non-employee directors over the 10-year duration of the program. The 2003 Plan was superseded by the 2012 Plan on May 10, 2012. No additional grants will be made under the 2003 Plan. At December 31, 2013, there were 106,950 options outstanding under this plan.

The following table provides stock option activity for 2013:



Stock Options		2013
		1988 Plan								2012 Plan
Shares in thousands		Shares				Exercise				Shares				Exercise Price (1)
						Price (1)
Outstanding at January 1, 2013		68,868				$	35.82			—				$	—

Granted		—				$	—			17,080				$	32.16

Exercised		(7,700		)		$	25.13			—				$	—

Forfeited/Expired		(1,893		)		$	42.15			(57		)		$	32.16

Outstanding at December 31, 2013		59,275				$	37.01			17,023				$	32.16

Remaining contractual life in years						4.71								9.11

Aggregate intrinsic value in millions		$	476							$	208

Exercisable at December 31, 2013		47,487				$	37.45			—				$	—

Remaining contractual life in years						3.98								—

Aggregate intrinsic value in millions		$	368							$	—


-1	Weighted-average per share




Additional Information about Stock Options		2013				2012				2011
In millions, except per share amounts
Weighted-average fair value per share of options granted		$	6.99			$	9.38			$	10.64

Total compensation expense for stock option plans		$	101			$	106			$	88

Related tax benefit		$	37			$	39			$	33

Total amount of cash received from the exercise of options		$	188			$	137			$	147

Total intrinsic value of options exercised (1)		$	102			$	64			$	66

Related tax benefit		$	38			$	24			$	24


-1	Difference between the market price at exercise and the price paid by the employee to exercise the options.

Total unrecognized compensation cost related to unvested stock option awards of $72 million at December 31, 2013 is expected to be recognized over a weighted-average period of 0.89 years.

The exercise price of each stock option equals the market price of the Company’s stock on the date of grant. Options vest from one to three years, and have a maximum term of 10 years.

Deferred Stock
The Company grants deferred stock to certain employees. The grants vest after a designated period of time, generally one to three years. The Company historically issued grants under the 1988 Plan; however beginning May 10, 2012, grants of deferred stock are made under the 2012 Plan. The following table shows changes in nonvested deferred stock:



Deferred Stock		2013
		1988 Plan							2012 Plan
Shares in thousands		Shares			Grant Date				Shares			Grant Date
					Fair Value (1)							Fair Value (1)
Nonvested at beginning of year		10,957			$	32.7			209			$	30.49

Granted		—			$	—			3,747			$	32.13

Vested		(4,162	)		$	27.79			—			$	—

Canceled		(139	)		$	36.6			(24	)		$	33.11

Nonvested at end of year		6,656			$	35.76			3,932			$	32.05


-1	Weighted-average per share



Additional Information about Deferred Stock		2013				2012				2011
In millions, except per share amounts
Weighted-average fair value per share of deferred stock granted		$	32.13			$	33.81			$	37.6

Total fair value of deferred stock vested and delivered (1)		$	137			$	252			$	123

Related tax benefit		$	51			$	93			$	46

Total compensation expense for deferred stock awards		$	104			$	129			$	124

Related tax benefit		$	39			$	48			$	46


-1	Includes the fair value of shares vested in prior years and delivered in the reporting year.

Total unrecognized compensation cost related to deferred stock awards of $85 million at December 31, 2013 is expected to be recognized over a weighted-average period of 0.88 years. At December 31, 2013, approximately 71,903 deferred shares with a grant date weighted-average fair value per share of $34.99 had previously vested, but were not issued. These shares are scheduled to be issued to employees within one to three years or upon retirement.

The Company historically granted performance deferred stock awards under the 1988 Plan. The 2012 Plan supersedes the 1988 Plan. Under both plans, the performance deferred stock awards vest when the Company attains specified performance targets over a predetermined period, generally one to three years. Compensation expense related to performance deferred stock awards is recognized over the lesser of the service or performance period. Changes in the fair value of liability instruments are recognized as compensation expense each quarter. The following table shows the performance deferred stock awards granted:



Performance Deferred Stock Awards					Target			Grant Date
Shares in thousands					Shares			Fair Value (2)
Year		Plan	Performance Period		Granted (1)
2013		2012 Plan	January 1, 2013 - December 31, 2015		1,321			$	32.16

2012		1988 Plan	January 1, 2012 – December 31, 2014		1,205			$	34

2011		1988 Plan	January 1, 2011 – December 31, 2013		1,109			$	38.07


-1	At the end of the performance period, the actual number of shares issued can range from zero to 250 percent of the target shares granted.

-2	Weighted-average per share

The following table shows changes in nonvested performance deferred stock:



Performance Deferred Stock		2013
		1988 Plan							2012 Plan
Shares in thousands		Target			Grant Date				Target Shares Granted (1)			Grant Date Fair Value (2)
		Shares			Fair Value (2)
		Granted (1)
Nonvested at beginning of year		2,254			$	35.92			—			$	—

Granted		—			$	—			1,321			$	32.16

Vested		(1,065	)		$	38.06			—			$	—

Canceled		(1	)		$	37.57			(5	)		$	32.16

Nonvested at end of year		1,188			$	34			1,316			$	32.16


-1	At the end of the performance period, the actual number of shares issued can range from zero to 250 percent of the target shares granted.

-2	Weighted-average per share




Additional Information about Performance Deferred Stock
In millions		2013				2012				2011

Total fair value of performance deferred stock vested and delivered (1)		$	14			$	68			$	77

Related tax benefit		$	5			$	25			$	28

Total compensation expense for performance deferred stock awards		$	62			$	21			$	36

Related tax benefit		$	23			$	8			$	13


-1	Includes the fair value of shares vested in prior years and delivered in the reporting year.

During 2013, the Company settled 0.2 million shares of performance deferred stock for $6 million in cash. During 2012, the Company settled 1.0 million shares of performance deferred stock for $34 million in cash. During 2011, the Company settled 1.2 million shares of performance of deferred stock for $36 million in cash. Total unrecognized compensation cost related to performance deferred stock awards of $22 million at December 31, 2013 is expected to be recognized over a weighted-average period of 0.89 years. At December 31, 2013, approximately 0.3 million performance deferred shares with a grant date weighted-average fair value of $38.06 per share were vested, but not issued. These shares are scheduled to be issued in February 2014.

Restricted Stock
Under the 2012 Plan, the Company may grant shares (including options, stock appreciation rights, stock units and restricted stock) to non-employee directors over the 10-year duration of the program, subject to the plan's aggregate limit as well as annual individual limits. In 2013, 35,280 shares of restricted stock with a weighted-average fair value of $34.46 per share were issued under this plan. The restricted stock issued under this plan cannot be sold, assigned, pledged or otherwise transferred by the non-employee director, until the director is no longer a member of the Board.

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
STOCKHOLDERS' EQUITY	Dec. 31, 2013
Stockholders' Equity Note [Abstract]	'
Stockholders' Equity Note Disclosure [Text Block]	'
	STOCKHOLDERS’ EQUITY

	Cumulative Convertible Perpetual Preferred Stock, Series A
	Equity securities in the form of Cumulative Convertible Perpetual Preferred Stock, Series A (“preferred series A”) were issued on April 1, 2009 to Berkshire Hathaway Inc. in the amount of $3 billion (3 million shares) and the Kuwait Investment Authority in the amount of $1 billion (1 million shares). The Company will pay cumulative dividends on preferred series A at a rate of 8.5 percent per annum in either cash, shares of common stock, or any combination thereof, at the option of the Company. Dividends may be deferred indefinitely, at the Company’s option. If deferred, common stock dividends must also be deferred. Any past due and unpaid dividends will accrue additional dividends at a rate of 10 percent per annum, compounded quarterly. If dividends are deferred for any six quarters, the preferred series A shareholders may elect two directors to the Company’s Board of Directors until all past due dividends are paid. Ongoing dividends related to preferred series A are $85 million per quarter; no dividends had been deferred at December 31, 2013.

	Shareholders of preferred series A may convert all or any portion of their shares, at their option, at any time, into shares of the Company’s common stock at an initial conversion rate of 24.2010 shares of common stock for each share of preferred series A. Under certain circumstances, the Company will be required to adjust the conversion rate. On or after the fifth anniversary of the issuance date, if the common stock price exceeds $53.72 per share for any 20 trading days in a consecutive 30-day window, the Company may, at its option, at any time, in whole or in part, convert preferred series A into common stock at the then applicable conversion rate. Upon conversion, accrued and unpaid dividends will be payable, at the option of the Company, in either cash, shares of common stock, or any combination thereof.

	Common Stock
	The Company may issue common stock shares out of treasury stock or as new common stock shares for purchases under the Employee Stock Purchase Plan, for options exercised and for the release of deferred and restricted stock. The number of new common stock shares issued to employees and non-employee directors under the Company's stock-based compensation programs was 18.3 million in 2013, 18.7 million in 2012 and 12.2 million in 2011.

	Retained Earnings
	There are no significant restrictions limiting the Company’s ability to pay dividends.

	Undistributed earnings of nonconsolidated affiliates included in retained earnings were $2,563 million at December 31, 2013 and $2,332 million at December 31, 2012.

	Employee Stock Ownership Plan
	The Company has the Dow Employee Stock Ownership Plan (the “ESOP”), which is an integral part of The Dow Chemical Company Employees’ Savings Plan (the “Plan”). A significant majority of full-time employees in the United States are eligible to participate in the Plan. The Company uses the ESOP to provide the Company’s matching contribution in the form of the Company’s stock to Plan participants.

	In connection with the acquisition of Rohm and Haas on April 1, 2009, the Rohm and Haas Employee Stock Ownership Plan (the "Rohm and Hass ESOP") was merged into the Plan, and the Company assumed the $78 million balance of debt at 9.8 percent interest with final maturity in 2020 that was used to finance share purchases by the Rohm and Haas ESOP in 1990. The outstanding balance of the debt was $44 million at December 31, 2013 and $51 million at December 31, 2012.
	Dividends on unallocated shares held by the ESOP are used by the ESOP to make debt service payments and to purchase additional shares if dividends exceed the debt service payments. Dividends on allocated shares are used by the ESOP to make debt service payments to the extent needed; otherwise, they are paid to the Plan participants. Shares are released for allocation to participants based on the ratio of the current year’s debt service to the sum of the principal and interest payments over the life of the loan. The shares are allocated to Plan participants in accordance with the terms of the Plan.

	Compensation expense for allocated shares is recorded at the fair value of the shares on the date of allocation. ESOP shares that have not been released or committed to be released are not considered outstanding for purposes of computing basic and diluted earnings per share.

	Compensation expense for ESOP shares was $132 million in 2013, $107 million in 2012 and $102 million in 2011. At December 31, 2013, 14.8 million shares out of a total 37.4 million shares held by the ESOP had been allocated to participants’ accounts; 1.2 million shares were released but unallocated; and 21.4 million shares, at a fair value of $951 million, were considered unearned.

	Treasury Stock
	On February 13, 2013, the Board of Directors approved a share buy-back program, authorizing up to $1.5 billion to be spent on the repurchase of the Company's common stock over a period of time. Purchases under this program began in May 2013. In addition, during 2011 the Company received shares from employee and non-employee directors to pay taxes owed to the Company as a result of the exercise of stock options or the delivery of deferred stock. The total number of treasury shares purchased by the Company was 8.2 million in 2013, zero in 2012 and 0.5 million in 2011.

	The Company may issue shares for options exercised as well as for the release of deferred and restricted stock out of treasury stock or as new common stock shares. The number of treasury shares issued to employees and non-employee directors under the Company’s option and purchase programs was zero in 2013, zero in 2012 and 5.6 million in 2011.

	Subsequent Event
	On January 29, 2014, the Board of Directors announced an expansion of the Company's share buy-back authorization, authorizing an additional amount not to exceed $3 billion to be spent on the repurchase of the Company's common stock over a period of time. As a result, the authorized amount of the current ongoing share repurchase program has increased to $4.5 billion. The Company expects the share repurchase program to be completed in 2014.

INCOME_TAXES

INCOME TAXES	12 Months Ended
INCOME TAXES	Dec. 31, 2013
Income Tax Expense (Benefit), Continuing Operations [Abstract]	'
Income Tax Disclosure [Text Block]	'
	INCOME TAXES



	Domestic and Foreign Components of Income Before Income Taxes
	In millions		2013 (1)				2012 (2)				2011
	In millions		2013 (1)				2012 (2)				2011
	Domestic		$	3,979			$	(401	)		$	386
	Domestic		$	3,979			$	(401	)		$	386
	Foreign		2,825				2,066				3,215
	Foreign		2,825				2,066				3,215
	Total		$	6,804			$	1,665			$	3,601
	Total		$	6,804			$	1,665			$	3,601

	-1	In 2013, the domestic component of "Income Before Income Taxes" included a gain of $2.195 billion related to the K-Dow arbitration and a $451 million gain related to the sale of Dow's Polypropylene Licensing and Catalysts business.

	-2	In 2012, the domestic component of "Income Before Income Taxes" was significantly impacted by the Company's 1Q12 and 4Q12 restructuring charges.



	Provision for Income Taxes
			2013												2012								2011
	In millions		Current				Deferred				Total				Current		Deferred			Total			Current		Deferred			Total
	Federal		$	805			$	278			$	1,083			$	241	$	(312	)	$	(71	)	$	36	$	(244	)	$	(208	)
	Federal		$	805			$	278			$	1,083			$	241	$	(312	)	$	(71	)	$	36	$	(244	)	$	(208	)
	State and local		42				(73		)		(31		)		9		(10		)	(1		)	12		(13		)	(1		)
	State and local		42				(73		)		(31		)		9		(10		)	(1		)	12		(13		)	(1		)
	Foreign		1,028				(92		)		936				780		(143		)	637			768		258			1,026
	Foreign		1,028				(92		)		936				780		(143		)	637			768		258			1,026
	Total		$	1,875			$	113			$	1,988			$	1,030	$	(465	)	$	565		$	816	$	1		$	817
	Total		$	1,875			$	113			$	1,988			$	1,030	$	(465	)	$	565		$	816	$	1		$	817




	Reconciliation to U.S. Statutory Rate
	In millions		2013				2012				2011
	In millions		2013				2012				2011
	Taxes at U.S. statutory rate		$	2,381			$	583			$	1,260
	Taxes at U.S. statutory rate		$	2,381			$	583			$	1,260
	Equity earnings effect		(276		)		(115		)		(459		)
	Foreign income taxed at rates other than 35% (1)		(76		)		(76		)		(242		)
	U.S. tax effect of foreign earnings and dividends		102				13				218
	U.S. tax effect of foreign earnings and dividends		102				13				218
	Goodwill impairment losses		—				77				—
	Goodwill impairment losses		—				77				—
	Discrete equity earnings (2)		—				48				—
	Discrete equity earnings (2)		—				48				—
	Change in permanent reinvestment assertions		—				(236		)		—
	Change in permanent reinvestment assertions		—				(236		)		—
	Change in valuation allowances		(197		)		135				367
	Change in valuation allowances		(197		)		135				367
	Unrecognized tax benefits		243				122				35
	Unrecognized tax benefits		243				122				35
	Federal tax accrual adjustments		29				4				8
	Federal tax accrual adjustments		29				4				8
	Sale of a contract manufacturing subsidiary (3)		—				—				(231		)
	Sale of a contract manufacturing subsidiary (3)		—				—				(231		)
	Joint venture reorganization		—				—				(95		)
	Joint venture reorganization		—				—				(95		)
	Gain from K-Dow arbitration (4)		(212		)		—				—
	Gain from K-Dow arbitration (4)		(212		)		—				—
	Other – net		(6		)		10				(44		)
	Other – net		(6		)		10				(44		)
Total tax provision		$	1,988			$	565			$	817
Total tax provision		$	1,988			$	565			$	817
Effective tax rate		29.2		%		33.9		%		22.7		%

-1	Includes the tax provision for statutory taxable income in foreign jurisdictions for which there is no corresponding amount in “Income Before Income Taxes.”

-2	Includes nonrecurring charges related to equity in earnings of nonconsolidated affiliates.

-3	The Company recognized a tax benefit of $231 million related to the sale of a contract manufacturing subsidiary, which was reduced by a $95 million valuation allowance in 2011.

-4	In 2013, the K-Dow arbitration award generated a tax rate benefit of $212 million due to the tax treatment of certain components of the award. See Note 14 for further information.

The tax rate for 2013 was favorably impacted by increased equity earnings; the K-Dow arbitration award, due to favorable tax treatment of certain components of the award; and, changes in valuation allowances in the United States on state income tax attributes and capital loss carryforwards. The tax rate was unfavorably impacted by adjustments to uncertain tax positions related to court rulings on two separate tax matters as well as the establishment of valuation allowances outside the United States. Additionally, the tax rate was unfavorably impacted by an increase in statutory taxable income in Latin America, primarily due to local currency devaluation. These factors resulted in an effective tax rate of 29.2 percent for 2013.

The tax rate for 2012 was negatively impacted by a change in the geographic mix of earnings, notably a decrease in earnings in Europe and an increase in earnings in the United States, as well as reductions in equity earnings. Equity earnings were further impacted by asset impairment and restructuring charges at Dow Corning. Additionally, the Company's impairment of Dow Formulated Systems goodwill and the impairment of the long-lived assets of Dow Kokam LLC received minimal tax relief. The tax rate was favorably impacted by a change in the permanent reinvestment assertions of certain affiliates in Europe and Asia Pacific; however, this was primarily offset by unfavorable adjustments to uncertain tax positions and valuation allowances. These factors resulted in an effective tax rate of 33.9 percent for 2012.

The tax rate for 2011 was positively impacted by a high level of equity earnings as a percentage of total earnings, earnings in foreign locations taxed at rates less than the U.S. statutory rate, the sale of a contract manufacturing subsidiary and the reorganization of a joint venture and was negatively impacted by a $264 million valuation allowance recorded in the fourth quarter of 2011. The valuation allowance was recorded against the deferred tax assets of two Dow entities in Brazil. As a result of the global recession in 2008-2009, coupled with rapidly deteriorating isocyanate industry conditions and increasing local costs, these two entities were in a three-year cumulative pretax operating loss position at December 31, 2011. While the Company expects to realize the tax loss carryforwards generated by these operating losses based on several factors - including forecasted margin expansion resulting from improving economic conditions, higher industry growth rates in Brazil, improving Dow operating rates, and a restructuring of legal entities to maximize the use of existing tax loss carryforwards - Dow was unable to overcome the negative evidence of recent cumulative operating losses; and at December 31, 2011, the Company could not assert it was more likely than not that it will realize its deferred tax assets in the two Brazilian entities. Accordingly, the Company established the valuation allowance against the deferred tax assets of these companies in the fourth quarter of 2011. If in the future, as a result of the Company's plans and expectations, one or both of these entities generates sufficient profitability such that the evaluation of the recoverability of the deferred tax assets changes, the valuation allowance could be reversed in whole or in part in a future period. These factors resulted in an effective tax rate of 22.7 percent for 2011.



Deferred Tax Balances at December 31		2013								2012
In millions		Deferred Tax				Deferred Tax				Deferred Tax				Deferred Tax
In millions		Assets (1)				Liabilities				Assets (1)				Liabilities
Property		$	62			$	2,165			$	58			$	2,128
Property		$	62			$	2,165			$	58			$	2,128
Tax loss and credit carryforwards		2,012				—				1,954				—
Tax loss and credit carryforwards		2,012				—				1,954				—
Postretirement benefit obligations		3,619				1,150				4,900				1,291
Postretirement benefit obligations		3,619				1,150				4,900				1,291
Other accruals and reserves		1,901				392				2,167				329
Other accruals and reserves		1,901				392				2,167				329
Intangibles		113				827				218				994
Intangibles		113				827				218				994
Inventory		217				197				240				179
Inventory		217				197				240				179
Long-term debt		—				600				—				599
Long-term debt		—				600				—				599
Investments		137				111				317				183
Investments		137				111				317				183
Other – net		1,143				794				1,168				642
Other – net		1,143				794				1,168				642
Subtotal		$	9,204			$	6,236			$	11,022			$	6,345
Subtotal		$	9,204			$	6,236			$	11,022			$	6,345
Valuation allowances		(1,112		)		—				(1,399		)		—
Valuation allowances		(1,112		)		—				(1,399		)		—
Total		$	8,092			$	6,236			$	9,623			$	6,345
Total		$	8,092			$	6,236			$	9,623			$	6,345

-1	Included in current deferred tax assets are prepaid tax assets totaling $205 million in 2013 and $218 million in 2012.

Gross operating loss carryforwards amounted to $11,435 million at December 31, 2013 and $10,436 million at December 31, 2012. At December 31, 2013, $1,452 million of the operating loss carryforwards were subject to expiration in 2014 through 2018. The remaining operating loss carryforwards expire in years beyond 2018 or have an indefinite carryforward period. Tax credit carryforwards at December 31, 2013 amounted to $124 million ($226 million at December 31, 2012), net of uncertain tax positions, of which $4 million is subject to expiration in 2014 through 2018. The remaining tax credit carryforwards expire in years beyond 2018 or have an indefinite carryforward period.

The Company had valuation allowances that primarily related to the realization of recorded tax benefits on tax loss carryforwards from operations in the United States, Brazil and Asia Pacific of $1,112 million at December 31, 2013 and $1,399 million at December 31, 2012.

Undistributed earnings of foreign subsidiaries and related companies that are deemed to be permanently invested amounted to $16,139 million at December 31, 2013, $14,504 million at December 31, 2012 and $12,741 million at December 31, 2011. It is not practicable to calculate the unrecognized deferred tax liability on undistributed earnings.



Total Gross Unrecognized Tax Benefits
In millions		2013				2012				2011
In millions		2013				2012				2011
Balance at January 1		$	409			$	339			$	319
Balance at January 1		$	409			$	339			$	319
Increases related to positions taken on items from prior years		385				66				5
		385				66				5
Decreases related to positions taken on items from prior years		(137		)		(32		)		(11		)
Increases related to positions taken in the current year		10				53				70
Increases related to positions taken in the current year		10				53				70
Settlement of uncertain tax positions with tax authorities		(393		)		(9		)		(21		)
Decreases due to expiration of statutes of limitations		(8		)		(8		)		(23		)
Balance at December 31		$	266			$	409			$	339
Balance at December 31		$	266			$	409			$	339

At December 31, 2013, the total amount of unrecognized tax benefits was $266 million ($409 million at December 31, 2012), of which $257 million would impact the effective tax rate, if recognized ($392 million at December 31, 2012).

Interest and penalties associated with uncertain tax positions, including the matters that resulted in the adjustment of uncertain tax positions, are recognized as components of the “Provision for income taxes,” and totaled a benefit of $71 million in 2013, a charge of $92 million in 2012 and a charge of $21 million in 2011. The Company’s accrual for interest and penalties was $81 million at December 31, 2013 and $131 million at December 31, 2012.

During 2013, court rulings on two separate tax matters resulted in the adjustment of uncertain tax positions. In February 2013, the U.S. District Court for the Middle District of Louisiana issued a ruling that disallowed, for tax purposes, transactions and partnerships associated with Chemtech, a wholly owned subsidiary. In March 2013, the U.S. Supreme Court denied certiorari in Union Carbide's research tax credit case. Through denial of certiorari, the decision issued by the U.S. Court of Appeals denying Union Carbide's tax credit claim for supplies used in process-related research and development at its manufacturing facilities became final. As a result of these rulings, the Company adjusted uncertain tax positions related to these matters, resulting in a tax charge of $276 million in 2013.

Tax years that remain subject to examination for the Company’s major tax jurisdictions are shown below:



Tax Years Subject to Examination by Major Tax
Jurisdiction at December 31
		Earliest Open Year
Jurisdiction		2013		2012
Argentina		2007		2006
Brazil		2009		2008
Canada		2009		2008
France		2011		2010
Germany		2006		2006
Italy		2008		2003
The Netherlands		2012		2012
Spain		2008		2008
Switzerland		2009		2009
United Kingdom		2011		2008
United States:
Federal income tax		2004		2004
State and local income tax		2004		2004

The Company is currently under examination in a number of tax jurisdictions. It is reasonably possible that some of these examinations may be resolved within twelve months. As a result, it is reasonably possible that the total gross unrecognized tax benefits of the Company at December 31, 2013 may increase or decrease in the next twelve months by approximately $80 million as a result of these resolved examinations. The impact on the Company’s results of operations is not expected to be material.

The reserve for non-income tax contingencies related to issues in the United States and foreign locations was $105 million at December 31, 2013 and $151 million at December 31, 2012. This is management’s best estimate of the potential liability for non-income tax contingencies. Inherent uncertainties exist in estimates of tax contingencies due to changes in tax law, both legislated and concluded through the various jurisdictions’ tax court systems. It is the opinion of the Company’s management that the possibility is remote that costs in excess of those accrued will have a material impact on the Company’s consolidated financial statements.

ACCUMULATED_OTHER_COMPREHENSIV

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)	12 Months Ended
	Dec. 31, 2013
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]	'
Comprehensive Income (Loss) Note [Text Block]	'
	ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

	The following table provides an analysis of the changes in accumulated other comprehensive income (loss) for the years ended December 31, 2013, 2012 and 2011:



	Accumulated Other Comprehensive Income (Loss)
	In millions	2013			2012			2011

	Unrealized Gains on Investments at beginning of year	$	147		$	78		$	111

	Net change in unrealized gains (losses) (net of tax of $25, $29, $(8))	55			84			(12		)

	Reclassification to earnings - Net sales (net of tax of $(20), $(8), $(15)) (1)	(42		)	(13		)	(25		)
	Reclassification to earnings - Sundry income (expense) - net (net of tax of $-, $(1), $2) (1)	—			(2		)	4

	Balance at end of period	$	160		$	147		$	78

	Cumulative Translation Adjustments at beginning of year	328			72			367

	Translation adjustments (net of tax of $(6), $97, $(26))	169			256			(262		)

	Reclassification to earnings - Sundry income (expense) - net (2)	(21		)	—			(33		)

	Balance at end of period	$	476		$	328		$	72

	Pension and Other Postretirement Benefit Plans at beginning of year	(7,995		)	(6,134		)	(4,871		)
	Prior service credit arising during period (net of tax of $1, $-, $1) (3)	5			—			1

	Net gain (loss) arising during period (net of tax of $876, $(1,037), $(657)) (3)	1,984			(2,222		)	(1,524		)

	Amortization of prior service cost included in net periodic pension costs (net of tax of $6, $7, $8) (3)	15			15			19

	Amortization of net loss included in net periodic pension costs (net of tax of $266, $174, $130) (3)	531			346			241

	Balance at end of period	$	(5,460	)	$	(7,995	)	$	(6,134	)
	Accumulated Derivative Gain (Loss) at beginning of year	4			(12		)	(6		)

	Net hedging results	10			(7		)	(1		)

	Reclassification to earnings - Cost of sales (net of tax of $(8), $13, $(4)) (1) (4)	(17		)	23			(5		)

	Balance at end of period	$	(3	)	$	4		$	(12	)

	Total accumulated other comprehensive loss	$	(4,827	)	$	(7,516	)	$	(5,996	)
	(1) Tax amounts are included in "Provision for income taxes" in the consolidated statements of income.
	(2) Reclassification resulted from transactions that qualified as a complete liquidation of an investment in a foreign entity.
	(3) See Note 17 for additional information.

	-4	Accumulated Derivative Gain (Loss) for 2012 and 2011 was presented in accordance with newly implemented ASU 2013-02.

OPERATING_SEGMENTS_AND_GEOGRAP

OPERATING SEGMENTS AND GEOGRAPHIC AREAS	12 Months Ended
	Dec. 31, 2013
Segment Reporting [Abstract]	'
Segment Reporting Disclosure [Text Block]	'
	OPERATING SEGMENTS AND GEOGRAPHIC AREAS

	Dow is a diversified, worldwide manufacturer and supplier of products used primarily as raw materials in the manufacture of customer products and services. The Company serves the following industries: appliance; automotive; agricultural; building and construction; chemical processing; electronics; furniture; housewares; oil and gas; packaging; paints, coatings and adhesives; personal care; pharmaceutical; processed foods; pulp and paper; textile and carpet; utilities; and water treatment.
	Dow conducts its worldwide operations through global businesses, which are reported in six operating segments. Corporate contains the reconciliation between the totals for the reportable segments and the Company’s totals and includes research and other expenses related to new business development activities, and other corporate items not allocated to the reportable operating segments.

	The Company uses EBITDA (which Dow defines as earnings (i.e., "Net Income") before interest, income taxes, depreciation and amortization) as its measure of profit/loss for segment reporting purposes. EBITDA by operating segment includes all operating items relating to the businesses; items that principally apply to the Company as a whole are assigned to Corporate. See table toward the end of this footnote for depreciation and amortization by segment, as well as a reconciliation of EBITDA to “Income Before Income Taxes.”

	Corporate Profile
	Dow combines the power of science and technology to passionately innovate what is essential to human progress. The Company is driving innovations that extract value from the intersection of chemical, physical and biological sciences to help address many of the world's most challenging problems such as the need for clean water, clean energy generation and conservation, and increasing agricultural productivity. Dow's integrated, market-driven, industry-leading portfolio of specialty chemical, advanced materials, agrosciences and plastics businesses delivers a broad range of technology-based products and solutions to customers in approximately 180 countries and in high growth sectors such as packaging, electronics, water, coatings and agriculture. In 2013, Dow had annual sales of more than $57 billion and employed approximately 53,000 people worldwide. The Company's more than 6,000 products are manufactured at 201 sites in 36 countries across the globe. The Company conducts its worldwide operations through global businesses, which are reported in six operating segments: Electronic and Functional Materials, Coatings and Infrastructure Solutions, Agricultural Sciences, Performance Materials, Performance Plastics and Feedstocks and Energy.

	Electronic and Functional Materials
	The Electronic and Functional Materials segment consists of two businesses – Dow Electronic Materials and Functional Materials – and includes a portion of the Company’s share of the results of Dow Corning Corporation, a joint venture of the Company.

	Dow Electronic Materials is a leading global supplier of enabling materials for applications such as consumer electronic devices, flat-panel displays and telecommunications. The business produces materials for chemical mechanical planarization ("CMP"); materials used in the production of electronic displays, including films and filters; metalorganic precursors for light-emitting diodes ("LEDs"); organic light-emitting diode ("OLED") materials; products and technologies that drive leading-edge semiconductor design; materials used in the fabrication of printed circuit boards; and integrated metallization processes for metal finishing and decorative applications. Dow Electronic Materials includes Display Technologies, Growth Technologies, Interconnect Technologies and Semiconductor Technologies.

	The Functional Materials portfolio of businesses creates performance-enhancing solutions that enable customers to differentiate their products in the global pharmaceutical, food, water, energy and home and personal care markets. This group also provides key materials for industrial uses around the world. Functional Materials includes Dow Consumer and Industrial Solutions, Dow Microbial Control and Dow Pharma and Food Solutions.

	Coatings and Infrastructure Solutions
	Coatings and Infrastructure Solutions segment consists of the following businesses: Dow Building and Construction, Dow Coating Materials, Dow Water and Process Solutions, and Performance Monomers; and includes a portion of the Company's share of the results of Dow Corning Corporation, a joint venture of the Company. These businesses utilize advanced technology to deliver products ranging from low volatile organic compound ("VOC") coatings to building insulation and adhesives to water technologies.

	Agricultural Sciences
	The Agricultural Sciences segment is a global leader in providing crop protection and plant biotechnology products, urban pest management solutions and healthy oils. The business invents, develops, manufactures and markets products for use in agriculture, industrial and commercial pest management, and food service. Agricultural Sciences consists of two businesses - Crop Protection and Seeds, Traits and Oils.

	Performance Materials
	The Performance Materials segment consists of the following businesses: Amines; Chlorinated Organics; Dow Automotive Systems; Dow Formulated Systems; Dow Oil, Gas & Mining; Dow Plastics Additives; Epoxy; Oxygenated Solvents; Polyglycols, Surfactants & Fluids; Polyurethanes; and Propylene Oxide/Propylene Glycol. These businesses produce a wide variety of products with a broad range of applications – adhesives, aircraft and runway deicing fluids, automotive interiors and exteriors, carpeting, footwear, home furnishings, mattresses, personal care products, transportation, waterproofing membranes and wind turbines. The segment also includes the results of Map Ta Phut Olefins Company Limited and a portion of the results of Sadara Chemical Company, both joint ventures of the Company.

	Divestiture:
	The Performance Materials segment included Dow Haltermann until it was fully divested at December 31, 2011.

	Performance Plastics
	The Performance Plastics segment is a solutions-oriented portfolio comprised of Dow Elastomers, Dow Electrical and Telecommunications, and Dow Packaging and Specialty Plastics. These businesses serve high-growth, high-value sectors where Dow's world-class technology and rich innovation pipeline create new competitive advantages for customers and the entire value chain. These businesses also have complementary market reach, asset capabilities and technology platforms that provide immediate and long-term growth synergies. The Performance Plastics segment also includes the results of Univation Technologies, LLC, as well as a portion of the results of EQUATE Petrochemical Company K.S.C., The Kuwait Olefins Company K.S.C., The SCG-Dow Group and Sadara Chemical Company, all joint ventures of the Company.

	Divestitures:
	On December 2, 2013, the Company sold its Polypropylene Licensing and Catalysts business to W. R. Grace & Co. On September 30, 2011, the Company sold its global Polypropylene business to Braskem SA. These businesses were reported in the Performance Plastics segment through the date of the divestiture. See Note 5 for additional information on these divestitures.
	Feedstocks and Energy
	The Feedstocks and Energy segment includes the following businesses: Chlor-Alkali/Chlor-Vinyl; Energy; Ethylene Oxide/Ethylene Glycol ("EO/EG"); and Hydrocarbons. The Chlor-Alkali/Chlor-Vinyl business focuses on the production of chlorine for consumption by downstream Dow derivatives, as well as production, marketing and supply of ethylene dichloride, vinyl chloride monomer and caustic soda. These products are used for applications such as alumina production, pulp and paper manufacturing, soaps and detergents, and building and construction. The Energy business supplies power, steam and other utilities, principally for use in Dow’s global operations. The EO/EG business is the world’s largest producer of purified ethylene oxide, principally used in Dow’s downstream performance derivatives. Dow is also a key supplier of ethylene glycol to MEGlobal, a 50:50 joint venture and world leader in the manufacture and marketing of merchant monoethylene glycol and diethylene glycol. Ethylene glycol is used in polyester fiber, polyethylene terephthalate for food and beverage container applications, polyester film, and aircraft and runway deicers. The Hydrocarbons business encompasses the procurement of natural gas liquids and crude oil-based raw materials, as well as the supply of monomers, principally for use in Dow's global operations. The business regularly sells its by-products and buys and sells products in order to balance regional production capabilities and derivative requirements. The business also sells products to certain Dow joint ventures. Also included in the Feedstocks and Energy segment are the results of MEGlobal and a portion of the results of EQUATE Petrochemical Company K.S.C., The Kuwait Olefins Company K.S.C., and The SCG-Dow Group, all joint ventures of the Company.

	Corporate
	Corporate includes the results of insurance company operations; results of Ventures (which includes new business incubation platforms focused on identifying and pursuing new commercial opportunities); Venture Capital; gains and losses on sales of financial assets; stock-based compensation expense and severance costs; asbestos-related defense and resolution costs; foreign exchange results; non-business aligned technology licensing and catalyst activities; environmental operations; enterprise level mega project activities; and certain corporate overhead costs and cost recovery variances not allocated to the operating segments.



	Operating Segment Information		Electronic			Coatings				Ag			Perf				Perf Plastics				Feed-stocks			Corp				Total
			and			and				Sciences			Materials								and Energy
			Functional			Infra-
			Materials			structure
	In millions					Solutions
	2013
	Sales to external customers		$	4,591		$	7,132			$	7,137		$	13,415			$	14,645			$	9,854		$	306			$	57,080

	Intersegment revenues (1)		—			—				—			97				—				40			(137		)		—

	Equity in earnings (losses) of nonconsolidated affiliates		112			121				6			(64		)		359				539			(39		)		1,034

	Restructuring charges (credits) (2)		—			(1		)		—			(15		)		(6		)		—			—				(22		)

	EBITDA (3)		1,040			832				969			1,436				4,549				858			861				10,545

	Total assets		11,067			11,438				7,058			9,850				10,920				5,772			13,396				69,501

	Investment in nonconsolidated affiliates		579			1,140				88			100				1,289				224			1,081				4,501

	Depreciation and amortization		425			466				189			666				707				128			100				2,681

Capital expenditures		139			181				319			159				332				1,172			—				2,302

2012

Sales to external customers		$	4,481		$	6,898			$	6,382		$	13,608			$	14,479			$	10,695		$	243			$	56,786

Intersegment revenues (1)		—			—				—			107				—				43			(150		)		—

Equity in earnings (losses) of nonconsolidated affiliates		94			50				1			(92		)		134				452			(103		)		536

Goodwill impairment loss (4)		—			—				—			220				—				—			—				220

Restructuring charges (credits) (2)		65			53				—			378				26				7			814				1,343

EBITDA (3)		958			823				977			1,036				3,018				718			(1,939		)		5,591

Total assets		11,448			11,630				6,367			11,073				11,193				5,276			12,618				69,605

Investment in nonconsolidated affiliates		462			1,041				86			167				1,264				128			973				4,121

Depreciation and amortization		420			476				176			703				673				141			109				2,698

Capital expenditures		268			269				316			287				264				1,163			47				2,614

2011

Sales to external customers		$	4,599		$	7,200			$	5,655		$	14,647			$	16,257			$	11,302		$	325			$	59,985

Intersegment revenues (1)		—			—				—			91				—				23			(114		)		—

Equity in earnings (losses) of nonconsolidated affiliates		104			321				4			(31		)		303				561			(39		)		1,223

Acquisition-related integration expenses (5)		—			—				—			—				—				—			31				31

EBITDA (3)		1,084			1,167				913			1,748				3,440				940			(1,507		)		7,785

Total assets		11,386			11,935				5,746			10,936				11,583				5,116			12,522				69,224

Investment in nonconsolidated affiliates		350			1,104				50			198				1,376				127			200				3,405

Depreciation and amortization		439			548				167			635				754				212			128				2,883

Capital expenditures		247			365				352			567				251				886			19				2,687


-1	Includes revenues generated by transfers of product to Agricultural Sciences from other segments, generally at market-based prices. Other transfers of products between operating segments are generally valued at cost.

-2	See Note 3 for information regarding restructuring charges.

-3	A reconciliation of EBITDA to “Income Before Income Taxes” is provided below.

-4	See Note 9 for information regarding the goodwill impairment loss.

-5	See Note 4 for information regarding acquisition-related integration expenses.




Reconciliation of EBITDA to “Income Before Income Taxes”		2013			2012				2011
In millions
EBITDA		$	10,545		$	5,591			$	7,785

- Depreciation and amortization		2,681			2,698				2,883

+ Interest income		41			41				40

- Interest expense and amortization of debt discount		1,101			1,269				1,341

Income Before Income Taxes		$	6,804		$	1,665			$	3,601

The Company operates 201 manufacturing sites in 36 countries. The United States is home to 73 of these sites, representing 53 percent of the Company’s long-lived assets. Sales are attributed to geographic areas based on customer location; long-lived assets are attributed to geographic areas based on asset location.



Geographic Area Information		United States			Europe,				Rest of World			Total
					Middle East
In millions					and Africa
2013
Sales to external customers		$	18,712		$	18,244			$	20,124		$	57,080

Long-lived assets		$	9,320		$	3,210			$	4,924		$	17,454

2012

Sales to external customers		$	18,391		$	19,185			$	19,210		$	56,786

Long-lived assets		$	8,953		$	3,374			$	5,193		$	17,520

2011
Sales to external customers		$	19,374		$	20,840			$	19,771		$	59,985

Long-lived assets		$	8,651		$	3,546			$	5,102		$	17,299

Valuation_and_Qualifying_Accou

Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2013
Valuation and Qualifying Accounts [Abstract]	'
Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]	'


		The Dow Chemical Company and Subsidiaries	Schedule II
		Valuation and Qualifying Accounts
	In millions	For the Years Ended December 31



	COLUMN A		COLUMN B			COLUMN C - Additions							COLUMN D			COLUMN E
	Description		Balance			Charged to Costs and Expenses			Charged to Other Accounts				Deductions			Balance
			at Beginning										from			at End
			of Year										Reserves			of Year
	2013
	RESERVES DEDUCTED FROM ASSETS TO WHICH THEY APPLY:
	For doubtful receivables		$	121		$	65		$	—			$	38	-2	$	148

	Other investments and noncurrent receivables		$	467		$	39		$	—			$	52		$	454

	Deferred tax assets		$	1,399		$	214		$	—			$	501		$	1,112


	2012
	RESERVES DEDUCTED FROM ASSETS TO WHICH THEY APPLY:
	For doubtful receivables		$	121		$	81		$	11		-1	$	92	-2	$	121

	Other investments and noncurrent receivables		$	458		$	25		$	—			$	16		$	467

	Deferred tax assets		$	1,152		$	335		$	—			$	88		$	1,399


	2011
	RESERVES DEDUCTED FROM ASSETS TO WHICH THEY APPLY:
	For doubtful receivables		$	128		$	16		$	2		-1	$	25	-2	$	121

	Other investments and noncurrent receivables		$	518		$	88		$	—			$	148		$	458

	Deferred tax assets		$	682		$	477		$	—			$	7		$	1,152



	-1	Additions to reserves for doubtful receivables charged to other accounts were classified as "Accounts and notes receivable - Other" in the consolidated balance sheets. These reserves relate to the Company's sale of trade accounts receivable. Anticipated credit losses in the portfolio of receivables sold are used to fair value the Company's interests held in trade accounts receivable conduits. See Notes 11 and 15 to the Consolidated Financial Statements for further information.


	-2			2013			2012			2011

		Deductions represent:
		Notes and accounts receivable written off		$	28		$	62		$	18

		Reclassification of reserve for cash discounts and returns to accounts receivable		—			21			—

		Credits to profit and loss		7			1			3

		Sale of trade accounts receivable (see Note 15 to the Consolidated Financial Statements)		1			3			—

		Miscellaneous other		2			5			4

				$	38		$	92		$	25

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policy)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policy)	Dec. 31, 2013
Accounting Policies [Abstract]	'
Consolidation, Policy [Policy Text Block]	'
	Principles of Consolidation and Basis of Presentation
	The accompanying consolidated financial statements of The Dow Chemical Company and its subsidiaries (“Dow” or the “Company”) were prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and include the assets, liabilities, revenues and expenses of all majority-owned subsidiaries over which the Company exercises control and, when applicable, entities for which the Company has a controlling financial interest or is the primary beneficiary. Intercompany transactions and balances are eliminated in consolidation. Investments in nonconsolidated affiliates (20-50 percent owned companies, joint ventures and partnerships) are accounted for using the equity method.

Use of Estimates, Policy [Policy Text Block]	'
	Use of Estimates in Financial Statement Preparation
	The preparation of financial statements in accordance with U.S. GAAP requires the use of estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. The Company’s consolidated financial statements include amounts that are based on management’s best estimates and judgments. Actual results could differ from those estimates.
Foreign Currency Transactions and Translations Policy [Policy Text Block]	'
	Foreign Currency Translation
	The local currency has been primarily used as the functional currency throughout the world. Translation gains and losses of those operations that use local currency as the functional currency are included in the consolidated balance sheets in “Accumulated other comprehensive income (loss)” (“AOCI”). Where the U.S. dollar is used as the functional currency or when the foreign subsidiary operates in a hyper-inflationary environment, foreign currency translation gains and losses are reflected in income.
Environmental Costs, Policy [Policy Text Block]	'
	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. These accruals are adjusted periodically as assessment and remediation efforts progress or as additional technical or legal information becomes available. Accruals for environmental liabilities are included in the consolidated balance sheets in “Accrued and other current liabilities” and “Other noncurrent obligations” at undiscounted amounts. Accruals for related insurance or other third-party recoveries for environmental liabilities are recorded when it is probable that a recovery will be realized and are included in the consolidated balance sheets as “Accounts and notes receivable - Other.”

	Environmental costs are capitalized if the costs extend the life of the property, increase its capacity, and/or mitigate or prevent contamination from future operations. Environmental costs are also capitalized in recognition of legal asset retirement obligations resulting from the acquisition, construction and/or normal operation of a long-lived asset. Costs related to environmental contamination treatment and cleanup are charged to expense. Estimated future incremental operations, maintenance and management costs directly related to remediation are accrued when such costs are probable and reasonably estimable.
Cash and Cash Equivalents, Policy [Policy Text Block]	'
	Cash and Cash Equivalents
	Cash and cash equivalents include time deposits and investments with maturities of three months or less at the time of purchase.
Financial Instruments Accounting Policies [Text Block]	'
	Financial Instruments
	The Company calculates the fair value of financial instruments using quoted market prices whenever available. When quoted market prices are not available for various types of financial instruments (such as forwards, options and swaps), the Company uses standard pricing models with market-based inputs that take into account the present value of estimated future cash flows.

	The Company utilizes derivatives to manage exposures to foreign currency exchange rates, commodity prices and interest rate risk. The fair values of all derivatives are recognized as assets or liabilities at the balance sheet date. Changes in the fair value of these instruments are reported in income or AOCI, depending on the use of the derivative and whether it qualifies for hedge accounting treatment.

	Gains and losses on derivatives that are designated and qualify as cash flow hedging instruments are recorded in AOCI, to the extent the hedges are effective, until the underlying transactions are recognized in income. To the extent effective, gains and losses on derivative and nonderivative instruments used as hedges of the Company’s net investment in foreign operations are recorded in AOCI as part of the cumulative translation adjustment. The ineffective portions of cash flow hedges and hedges of net investment in foreign operations, if any, are recognized in income immediately.

	Gains and losses on derivatives designated and qualifying as fair value hedging instruments, as well as the offsetting losses and gains on the hedged items, are reported in income in the same accounting period. Derivatives not designated as hedging instruments are marked-to-market at the end of each accounting period with the results included in income.
Inventory, Policy [Policy Text Block]	'
	Inventories
	Inventories are stated at the lower of cost or market. The method of determining cost for each subsidiary varies among last-in, first-out (“LIFO”); first-in, first-out (“FIFO”); and average cost, and is used consistently from year to year.

	The Company routinely exchanges and swaps raw materials and finished goods with other companies to reduce delivery time, freight and other transportation costs. These transactions are treated as non-monetary exchanges and are valued at cost.
Property, Plant and Equipment, Policy [Policy Text Block]	'
	Property
	Land, buildings and equipment, including property under capital lease agreements, are carried at cost less accumulated depreciation. Depreciation is based on the estimated service lives of depreciable assets and is calculated using the straight-line method, unless the asset was capitalized before 1997 when the declining balance method was used. Fully depreciated assets are retained in property and accumulated depreciation accounts until they are removed from service. In the case of disposals, assets and related accumulated depreciation are removed from the accounts, and the net amounts, less proceeds from disposal, are included in income.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	'

	Impairment and Disposal of Long-Lived Assets
	The Company evaluates long-lived assets and certain identifiable intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. When undiscounted future cash flows are not expected to be sufficient to recover an asset’s carrying amount, the asset is written down to its fair value based on bids received from third parties or a discounted cash flow analysis based on market participant assumptions.

	Long-lived assets to be disposed of by sale are classified as held for sale and reported at the lower of carrying amount or fair value less cost to sell, and depreciation is ceased. Long-lived assets to be disposed of other than by sale are classified as held and used until they are disposed of and reported at the lower of carrying amount or fair value, and depreciation is recognized over the remaining useful life of the assets.
Goodwill and Intangible Assets, Policy [Policy Text Block]	'
	Goodwill and Other Intangible Assets
	The Company records goodwill when the purchase price of a business acquisition exceeds the estimated fair value of net identified tangible and intangible assets acquired. Goodwill is tested for impairment at the reporting unit level annually, or more frequently when events or changes in circumstances indicate that the fair value of a reporting unit has more likely than not declined below its carrying value. When testing goodwill for impairment, the Company may first assess qualitative factors. If an initial qualitative assessment identifies that it is more likely than not that the carrying value of a reporting unit exceeds its estimated fair value, additional quantitative testing is performed. The Company may also elect to skip the qualitative testing and proceed directly to the quantitative testing. If the quantitative testing indicates that goodwill is impaired, the carrying value of goodwill is written down to fair value. The Company primarily utilizes a discounted cash flow methodology to calculate the fair value of its reporting units. See Note 9 for further information on goodwill.

	Finite-lived intangible assets such as purchased customer lists, licenses, intellectual property, patents, trademarks and software, are amortized over their estimated useful lives, generally on a straight-line basis for periods ranging primarily from three to twenty years. Finite-lived intangible assets are reviewed for impairment or obsolescence annually, or more frequently when events or changes in circumstances indicate that the carrying amount of an intangible asset may not be recoverable. If impaired, intangible assets are written down to fair value based on discounted cash flows.
Asset Retirement Obligations, Policy [Policy Text Block]	'
	Asset Retirement Obligations
	The Company records asset retirement obligations as incurred and reasonably estimable, including obligations for which the timing and/or method of settlement are conditional on a future event that may or may not be within the control of the Company. The fair values of obligations are recorded as liabilities on a discounted basis and are accreted over time for the change in present value. Costs associated with the liabilities are capitalized and amortized over the estimated remaining useful life of the asset, generally for periods of 10 years or less.
Investment, Policy [Policy Text Block]	'
	Investments
	Investments in debt and marketable equity securities (including warrants), primarily held by the Company’s insurance operations, are classified as trading, available-for-sale or held-to-maturity. Investments classified as trading are reported at fair value with unrealized gains and losses related to mark-to-market adjustments included in income. Those classified as available-for-sale are reported at fair value with unrealized gains and losses recorded in AOCI. Those classified as held-to-maturity are recorded at amortized cost. The cost of investments sold is determined by FIFO or specific identification. The Company routinely reviews available-for-sale and held-to-maturity securities for other-than-temporary declines in fair value below the cost basis, and when events or changes in circumstances indicate the carrying value of an asset may not be recoverable, the security is written down to fair value, establishing a new cost basis.
Revenue Recognition, Policy [Policy Text Block]	'
	Revenue
	Sales are recognized when the revenue is realized or realizable, and the earnings process is complete. Approximately
	99 percent of the Company’s sales in 2013 related to sales of product (99 percent in 2012 and 99 percent in 2011). The remaining 1 percent in 2013 related to the Company’s service offerings, insurance operations, and licensing of patents and technology (1 percent in 2012 and 1 percent in 2011). Revenue for product sales is recognized as risk and title to the product transfer to the customer, which usually occurs at the time shipment is made. As such, title to the product passes when the product is delivered to the freight carrier. Dow’s standard terms of delivery are included in its contracts of sale, order confirmation documents and invoices. Freight costs and any directly related costs of transporting finished product to customers are recorded as “Cost of sales” in the consolidated statements of income.

	Revenue related to the Company’s insurance operations includes third-party insurance premiums, which are earned over the terms of the related insurance policies and reinsurance contracts. Revenue related to the initial licensing of patents and technology is recognized when earned; revenue related to running royalties is recognized according to licensee production levels.
Legal Costs, Policy [Policy Text Block]	'
	Legal Costs
	The Company expenses legal costs as incurred. Accruals for legal matters are recorded when it is probable that a liability has been incurred and the amount of the liability can be reasonably estimated.
Severance Costs [Policy Text Block]	'
	Severance Costs
	The Company routinely reviews its operations around the world in an effort to ensure competitiveness across its businesses and geographic areas. When the reviews result in a workforce reduction related to the shutdown of facilities or other optimization activities, severance benefits are provided to employees primarily under Dow’s ongoing benefit arrangements. These severance costs are accrued once management commits to a plan of termination including the number of employees to be terminated, their job classifications or functions, their locations and the expected termination date.
Income Tax, Policy [Policy Text Block]	'
	Income Taxes
	The Company accounts for income taxes using the asset and liability method. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences of temporary differences between the carrying amounts and tax bases of assets and liabilities using enacted tax rates. The effect of a change in tax rates on deferred tax assets or liabilities is recognized in income in the period that includes the enactment date.

	Annual tax provisions include amounts considered sufficient to pay assessments that may result from examinations of prior year tax returns; however, the amount ultimately paid upon resolution of issues raised may differ from the amounts accrued.

	The Company recognizes the financial statement effects of an uncertain income tax position when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. The Company accrues for other tax contingencies when it is probable that a liability to a taxing authority has been incurred and the amount of the contingency can be reasonably estimated. The current portion of uncertain income tax positions is included in “Income taxes payable” and the long-term portion is included in “Other noncurrent obligations” in the consolidated balance sheets.

	Provision is made for taxes on undistributed earnings of foreign subsidiaries and related companies to the extent that such earnings are not deemed to be permanently invested.
Earnings Per Share, Policy [Policy Text Block]	'
	Earnings per Common Share
	The calculation of earnings per common share is based on the weighted-average number of the Company’s common shares outstanding for the applicable period. The calculation of diluted earnings per common share reflects the effect of all dilutive potential common shares that were outstanding during the respective periods, unless the effect of doing so is antidilutive.

RESTRUCTURING_Tables

RESTRUCTURING (Tables)	6 Months Ended				12 Months Ended
	Jun. 30, 2011				Dec. 31, 2013
Restructuring and Related Activities [Abstract]	'				'
Restructuring and Related Costs 4Q12 [Table Text Block]	'				'


					4Q12 Restructuring Charges by Operating Segment	Costs Associated with Exit or Disposal Activities						Impairment of Long-Lived Assets, Other Assets and Equity Method Investments
					In millions				Severance Costs						Total

					Electronic and Functional Materials	$	5		$	—		$	43		$	48

					Coatings and Infrastructure Solutions	—			—			16			16

					Performance Materials	14			—			178			192

					Performance Plastics	7			—			19			26

					Feedstocks and Energy	—			—			7			7

					Corporate	13			375			313			701

					Total 4Q12 Restructuring charges	$	39		$	375		$	576		$	990

					Adjustments to 4Q12 Restructuring charges
					2013 - Performance Plastics	(6		)	—			—			(6		)

					Net 4Q12 Restructuring charges	$	33		$	375		$	576		$	984

Schedule of Restructuring Reserve by Type of Cost 4Q12 [Table Text Block]	'				'


					4Q12 Restructuring Activities	Costs Associated with Exit or Disposal Activities						Impairment of Long-Lived Assets, Other Assets and Equity Method Investments
					In millions				Severance Costs						Total

					Restructuring charges recognized in the fourth quarter of 2012	$	39		$	375		$	576		$	990

					Charges against the reserve	(9		)	—			(576		)	(585		)

					Cash payments	—			(8		)	—			(8		)

					Reserve balance at December 31, 2012	$	30		$	367		$	—		$	397

					Adjustments to the reserve	(6		)	—			—			(6		)

					Cash payments	(5		)	(228		)	—			(233		)

					Reserve balance at December 31, 2013	$	19		$	139		$	—		$	158

Restructuring and Related Costs [Table Text Block]	'				'


					1Q12 Restructuring Charges by Operating Segment	Costs Associated with Exit or Disposal Activities						Impairment of Long-Lived Assets and Other Assets
					In millions				Severance Costs						Total

					Electronic and Functional Materials	$	—		$	—		$	17		$	17

					Coatings and Infrastructure Solutions	4			—			37			41

					Performance Materials	146			—			40			186

					Corporate	—			113			—			113

					Total 1Q12 Restructuring charges	$	150		$	113		$	94		$	357

					Adjustment to 1Q12 Restructuring charges:
					2012 - Coatings and Infrastructure Solutions	—			—			(4		)	(4		)

					2013 - Coatings and Infrastructure Solutions	(1		)	—			—			(1		)

					2013 - Performance Materials	(15		)	—			—			(15		)

					Net 1Q12 Restructuring charges	$	134		$	113		$	90		$	337

Schedule of Restructuring Reserve by Type of Cost [Table Text Block]	'				'


					1Q12 Restructuring Activities	Costs Associated with Exit or Disposal Activities
					In millions				Severance Costs			Impairment of Long-Lived Assets and Other Assets			Total

					Restructuring charges recognized in the first quarter of 2012	$	150		$	113		$	94		$	357

					Adjustments to the reserve	—			—			(4		)	(4		)

					Charges against the reserve	—			—			(90		)	(90		)

					Cash payments	(45		)	(82		)	—			(127		)

					Noncash settlements	(47		)	—			—			(47		)

					Foreign currency impact	(2		)	—			—			(2		)

					Reserve balance at December 31, 2012	$	56		$	31		$	—		$	87

					Adjustments to the reserve	(16		)	—			—			(16		)

					Cash payments	(15		)	(28		)	—			(43		)

					Noncash settlements	(8		)	—			—			(8		)

					Foreign currency impact	(1		)	—			—			(1		)

					Reserve balance at December 31, 2013	$	16		$	3		$	—		$	19

Restructuring Reserve Assumed From Rohm and Haas [Table Text Block]	'				'


	Restructuring Reserve Assumed from Rohm and Haas	Severance
	In millions	Costs
	Reserve balance at December 31, 2010	$	12

	Cash payments	(7		)
	Adjustments to reserve	(6		)
	Foreign currency impact	1

	Reserve balance at June 30, 2011	$	—

INVENTORIES_Tables

INVENTORIES (Tables)	12 Months Ended
	Dec. 31, 2013
Inventory Disclosure [Abstract]	'
Schedule of Inventory, Current [Table Text Block]	'


	Inventories at December 31	2013		2012
	In millions
	Finished goods	$	4,717	$	4,880

	Work in process	1,948		1,910

	Raw materials	760		866

	Supplies	878		820

	Total inventories	$	8,303	$	8,476

PROPERTY_Tables

PROPERTY (Tables)	12 Months Ended
	Dec. 31, 2013
Property, Plant and Equipment [Abstract]	'
Schedule of property	'


	Property at December 31	Estimated Useful		2013			2012
	In millions	Lives (Years)
	Land	—		$	907		$	916

	Land and waterway improvements	15-25		1,404			1,377

	Buildings	May-55		4,945			4,886

	Machinery and equipment	20-Mar		39,971			39,828

	Utility and supply lines	20-May		2,446			2,350

	Other property	Mar-50		2,430			2,267

	Construction in progress	—		3,011			2,742

	Total property			$	55,114		$	54,366

Schedule of other items related to property	'


	In millions	2013			2012			2011

	Depreciation expense	$	2,051		$	2,057		$	2,177

	Manufacturing maintenance and repair costs	$	2,325		$	2,188		$	2,247

	Capitalized interest	$	78		$	84		$	90

NONCONSOLIDATED_AFFILIATES_AND1

NONCONSOLIDATED AFFILIATES AND RELATED COMPANY TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2013
Equity Method Investments and Joint Ventures [Abstract]	'
Balances Due To or Due From Nonconsolidated Affiliates [Table Text Block]	'


	Balances Due To or Due From Nonconsolidated Affiliates at December 31
	In millions		2013			2012

	Accounts and notes receivable - other		$	512		$	632

	Noncurrent receivables		5			8

	Total assets		$	517		$	640

	Notes payable		$	137		$	66

	Accounts payable - other		221			331

	Total current liabilities		$	358		$	397

Equity Method Investment [Table Text Block]	'



	Principal Nonconsolidated Affiliates at December 31		Ownership Interest
			2013		2012			2011

	Compañía Mega S.A. (1)		N/A		N/A			28	%

	Dow Corning Corporation		50	%	50	%		50	%
	EQUATE Petrochemical Company K.S.C.		42.5	%	42.5	%		42.5	%
	The Kuwait Olefins Company K.S.C.		42.5	%	42.5	%		42.5	%
	Map Ta Phut Olefins Company Limited (2)		32.77	%	32.77	%		N/A

	MEGlobal		50	%	50	%		50	%
	Sadara Chemical Company (3)		35	%	35	%		N/A

	The SCG-Dow Group:
	Siam Polyethylene Company Limited		50	%	50	%		50	%
	Siam Polystyrene Company Limited		50	%	50	%		50	%
	Siam Styrene Monomer Co., Ltd.		50	%	50	%		50	%
	Siam Synthetic Latex Company Limited		50	%	50	%		50	%
	Univation Technologies, LLC		50	%	50	%		50	%

	-1	Compañia Mega S.A. is no longer considered a principal nonconsolidated affiliate as of the fourth quarter of 2012. The Company continues to maintain a 28 percent equity interest in this nonconsolidated affiliate.

	-2	Map Ta Phut Olefins Company Limited was added as a principal nonconsolidated affiliate in the fourth quarter of 2012. The Company's effective ownership of Map Ta Phut Olefins Company Limited is 32.77 percent, of which the Company directly owns 20.27 percent and indirectly owns 12.5 percent through its equity interest in Siam Polyethylene Company Limited and Siam Synthetic Latex Company Limited.
	(3) Sadara Chemical Company became a principal nonconsolidated affiliate in the fourth quarter of 2012.
Equity Method Investment Summarized Balance Sheet Information [Table Text Block]	'


	Summarized Balance Sheet Information at December 31
	In millions		2013			2012

	Current assets		$	8,675		$	8,841

	Noncurrent assets		24,166			20,109

	Total assets		$	32,841		$	28,950

	Current liabilities		$	5,972		$	6,903

	Noncurrent liabilities		17,129			12,788

	Total liabilities		$	23,101		$	19,691

	Noncontrolling interests		$	624		$	708

Equity Method Investment Summarized Income Statement Information [Table Text Block]	'


	Summarized Income Statement Information
	In millions		2013 (1)			2012 (1)				2011 (2)

	Sales		$	18,257		$	17,668			$	16,396

	Gross profit		$	3,403		$	2,911			$	4,176

	Net income		$	1,906		$	872			$	2,470


	-1	The summarized income statement information for 2013 and 2012 do not include the results for Compañia Mega S.A. which is no longer considered a principal nonconsolidated affiliate as of the fourth quarter of 2012.

	-2	The summarized income statement information for 2011 does not include the results for Map Ta Phut Olefins Company Limited and Sadara Chemical Company as these entities became principal nonconsolidated affiliates in 2012.

GOODWILL_AND_OTHER_INTANGIBLE_1

GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'
Goodwill By Operating Segment	'


	2013 Goodwill	Electronic			Coatings and			Ag			Perf			Perf Plastics			Feedstocks		Total
		and			Infrastructure			Sciences			Materials						and Energy
		Functional			Solutions
	In millions	Materials
	Gross goodwill at Jan 1, 2013	$	4,945		$	4,052		$	1,558		$	1,169		$	1,381		$	63	$	13,168

	Accumulated impairments at Jan 1, 2013	—			—			—			(429		)	—			—		(429		)

	Net goodwill at Jan 1, 2013	$	4,945		$	4,052		$	1,558		$	740		$	1,381		$	63	$	12,739

	Acquisition of a seed company	—			—			5			—			—			—		5

	Sale of Dow Plastics Additives product line	—			—			—			(3		)	—			—		(3		)

	Foreign currency impact	18			24			—			1			14			—		57

	Net goodwill at Dec 31, 2013	$	4,963		$	4,076		$	1,563		$	738		$	1,395		$	63	$	12,798

	Accumulated impairments at Dec 31, 2013	—			—			—			429			—			—		429

	Gross goodwill at Dec 31, 2013	$	4,963		$	4,076		$	1,563		$	1,167		$	1,395		$	63	$	13,227





	2012 Goodwill	Electronic			Coatings and			Ag			Perf			Perf Plastics			Feedstocks		Total
		and			Infrastructure			Sciences			Materials						and Energy
		Functional			Solutions
	In millions	Materials
	Gross goodwill at Jan 1, 2012	$	4,934		$	4,041		$	1,558		$	1,168		$	1,375		$	63	$	13,139

	Accumulated impairments at Jan 1, 2012	—			—			—			(209		)	—			—		(209		)

	Net goodwill at Jan 1, 2012	$	4,934		$	4,041		$	1,558		$	959		$	1,375		$	63	$	12,930

	Lightscape Materials, Inc	3			—			—			—			—			—		3

	Goodwill impairment	—			—			—			(220		)	—			—		(220		)

	Foreign currency impact	8			11			—			1			6			—		26

	Net goodwill at Dec 31, 2012	$	4,945		$	4,052		$	1,558		$	740		$	1,381		$	63	$	12,739

	Accumulated impairments at Dec 31, 2012	—			—			—			429			—			—		429

	Gross goodwill at Dec 31, 2012	$	4,945		$	4,052		$	1,558		$	1,169		$	1,381		$	63	$	13,168

Other Intangible Assets	'


	Other Intangible Assets at December 31	2013									2012
	In millions	Gross			Accumulated			Net			Gross			Accumulated			Net
		Carrying			Amortization						Carrying			Amortization
		Amount									Amount
	Intangible assets with finite lives:
	Licenses and intellectual property	$	1,774		$	(908	)	$	866		$	1,729		$	(747	)	$	982

	Patents	125			(109		)	16			120			(100		)	20

	Software	1,186			(591		)	595			1,047			(548		)	499

	Trademarks	686			(345		)	341			691			(285		)	406

	Customer related	3,622			(1,181		)	2,441			3,688			(974		)	2,714

	Other	154			(136		)	18			158			(131		)	27

	Total other intangible assets, finite lives	$	7,547		$	(3,270	)	$	4,277		$	7,433		$	(2,785	)	$	4,648

	IPR&D (1), indefinite lives	37			—			37			63			—			63

	Total other intangible assets	$	7,584		$	(3,270	)	$	4,314		$	7,496		$	(2,785	)	$	4,711

	(1) In-process research and development ("IPR&D") purchased in a business combination.
Schedule of Amortization Expense of Intangible Assets	'


	Amortization Expense		2013			2012			2011
	In millions
	Other intangible assets, excluding software (1)		$	461		$	478		$	496

	Software, included in “Cost of sales”		$	67		$	63		$	94

	(1) Includes a $3 million asset impairment charge related to intangible assets in 2013.
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	'


	Estimated Amortization Expense
	for Next Five Years
	In millions
	2014	$	509

	2015	$	491

	2016	$	481

	2017	$	447

	2018	$	429

FINANCIAL_INSTRUMENTS_Tables

FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
FINANCIAL INSTRUMENTS (Tables)	Dec. 31, 2013
Financial Instruments [Abstact]	'
Investing Results	'


	Investing Results
	In millions	2013				2012				2011
	In millions	2013				2012				2011
	Proceeds from sales of available-for-sale securities	$	486			$	514			$	764
	Proceeds from sales of available-for-sale securities	$	486			$	514			$	764
	Gross realized gains	$	66			$	40			$	44
	Gross realized gains	$	66			$	40			$	44
	Gross realized losses	$	(4	)		$	(11	)		$	(14	)
Contractual Maturities of Debt Securities	'


	Contractual Maturities of Debt Securities
	at December 31, 2013
	In millions	Amortized Cost				Fair Value
	In millions	Amortized Cost				Fair Value
	Within one year	$	17			$	16
	Within one year	$	17			$	16
	One to five years	533				567
	One to five years	533				567
	Six to ten years	519				527
	Six to ten years	519				527
	After ten years	134				149
	After ten years	134				149
	Total	$	1,203			$	1,259
	Total	$	1,203			$	1,259
Fair Value and Gross Unrealized Losses of Investments Temporarily Impaired	'


	Temporarily Impaired Securities at December 31 (1)
		2013								2012
		Less than 12 months								Less than 12 months
	In millions	Fair				Unrealized				Fair			Unrealized
	In millions	Value				Losses				Value			Losses
	Government debt (2)	$	160			$	(8	)		$	—		$	—
	Government debt (2)	$	160			$	(8	)		$	—		$	—
	Corporate bonds	213				(7		)		22			(1		)
	Corporate bonds	213				(7		)		22			(1		)
	Equity securities	144				(4		)		30			(2		)
	Equity securities	144				(4		)		30			(2		)
	Total temporarily impaired securities	$	517			$	(19	)		$	52		$	(3	)
	Total temporarily impaired securities	$	517			$	(19	)		$	52		$	(3	)

	-1	Unrealized losses of 12 months or more were less than $1 million.

	-2	U.S. Treasury obligations, U.S. agency obligations, agency mortgage-backed securities and other municipalities' obligations.

Fair Value of Financial Instruments	'



	Fair Value of Financial Instruments at December 31
		2013														2012
	In millions	Cost				Gain				Loss			Fair			Cost			Gain		Loss			Fair
	In millions	Cost				Gain				Loss			Value			Cost			Gain		Loss			Value
	Marketable securities: (1)
	Debt securities:
	Government debt (2)	$	544			$	28			$	(8	)	$	564		$	506		$	59	$	—		$	565
	Government debt (2)	$	544			$	28			$	(8	)	$	564		$	506		$	59	$	—		$	565
	Corporate bonds	659				43				(7		)	695			676			81		(1		)	756
	Corporate bonds	659				43				(7		)	695			676			81		(1		)	756
	Total debt securities	$	1,203			$	71			$	(15	)	$	1,259		$	1,182		$	140	$	(1	)	$	1,321
	Total debt securities	$	1,203			$	71			$	(15	)	$	1,259		$	1,182		$	140	$	(1	)	$	1,321
	Equity securities	605				196				(4		)	797			634			109		(3		)	740
	Equity securities	605				196				(4		)	797			634			109		(3		)	740
	Total marketable securities	$	1,808			$	267			$	(19	)	$	2,056		$	1,816		$	249	$	(4	)	$	2,061
	Total marketable securities	$	1,808			$	267			$	(19	)	$	2,056		$	1,816		$	249	$	(4	)	$	2,061
	Long-term debt including debt due within one year (3)	$	(17,517	)		$	296			$	(2,246	)	$	(19,467	)	$	(20,591	)	$	24	$	(3,195	)	$	(23,762	)
	Long-term debt including debt due within one year (3)	$	(17,517	)		$	296			$	(2,246	)	$	(19,467	)	$	(20,591	)	$	24	$	(3,195	)	$	(23,762	)
	Derivatives relating to:
	Derivatives relating to:
	Interest rates	$	—			$	—			$	(5	)	$	(5	)	$	—		$	1	$	(6	)	$	(5	)
	Interest rates	$	—			$	—			$	(5	)	$	(5	)	$	—		$	1	$	(6	)	$	(5	)
	Commodities (4)	$	—			$	11			$	(2	)	$	9		$	—		$	26	$	(7	)	$	19
	Commodities (4)	$	—			$	11			$	(2	)	$	9		$	—		$	26	$	(7	)	$	19
	Foreign currency (5)	$	—			$	45			$	(13	)	$	32		$	—		$	34	$	(20	)	$	14
	Foreign currency (5)	$	—			$	45			$	(13	)	$	32		$	—		$	34	$	(20	)	$	14

	-1	Included in “Other investments” in the consolidated balance sheets.

	-2	U.S. Treasury obligations, U.S. agency obligations, agency mortgage-backed securities and other municipalities’ obligations.

	-3	Cost includes fair value adjustments of $22 million at December 31, 2013 and $23 million at December 31, 2012.

	-4	Presented net of cash collateral, as disclosed in Note 11.

	-5	For 2013, includes interest rate derivative component of cross currency swaps, which was less than $1 million at December 31, 2013.
Notional Amount of Hedge Commodity Contracts	'


	Commodity	Dec 31, 2013			Dec 31,			Notional Volume Unit
	Commodity	Dec 31, 2013			2012			Notional Volume Unit
	Corn	2.7			1.9			million bushels
	Corn	2.7			1.9			million bushels
	Crude Oil	0.5			0.4			million barrels
	Crude Oil	0.5			0.4			million barrels
	Ethane	1			1.8			million barrels
	Ethane	1			1.8			million barrels
	Naphtha	3			90			kilotons
	Naphtha	3			90			kilotons
	Natural Gas	82.9			186			million million British thermal units
	Natural Gas	82.9			186			million million British thermal units
	Soybeans	0.8			1.3			million bushels
	Soybeans	0.8			1.3			million bushels
Notional Amount of Non-Hedge Commodity Contracts	'


	Commodity	Dec 31,			Dec 31,			Notional Volume Unit
	Commodity	2013			2012			Notional Volume Unit
	Ethane	0.3			1			million barrels
	Ethane	0.3			1			million barrels
	Natural Gas	5.2			33			million million British thermal units
	Natural Gas	5.2			33			million million British thermal units
Schedule Fair Values of Derivative Instruments	'


	Fair Value of Derivative Instruments	Balance Sheet Classification		2013				2012
	In millions	Balance Sheet Classification		2013				2012
	Asset Derivatives
	Derivatives designated as hedges:
	Interest rates	Other current assets		$	—			$	1
	Interest rates	Other current assets		$	—			$	1
	Commodities	Other current assets		13				28
	Commodities	Other current assets		13				28
	Foreign currency	Accounts and notes receivable – Other		—				3
	Foreign currency	Accounts and notes receivable – Other		—				3
	Total derivatives designated as hedges			$	13			$	32
	Total derivatives designated as hedges			$	13			$	32
	Derivatives not designated as hedges:
	Commodities	Other current assets		$	1			$	3
	Commodities	Other current assets		$	1			$	3
	Foreign currency	Accounts and notes receivable – Other		65				52
	Foreign currency	Accounts and notes receivable – Other		65				52
	Total derivatives not designated as hedges			$	66			$	55
	Total derivatives not designated as hedges			$	66			$	55
	Total asset derivatives			$	79			$	87
	Total asset derivatives			$	79			$	87
	Liability Derivatives
	Derivatives designated as hedges:
	Interest rates	Accounts payable – Other		$	5			$	5
	Interest rates	Accounts payable – Other		$	5			$	5
	Commodities	Accounts payable – Other		5				21
	Commodities	Accounts payable – Other		5				21
	Foreign currency	Accounts payable – Other		9				14
	Foreign currency	Accounts payable – Other		9				14
	Total derivatives designated as hedges			$	19			$	40
	Total derivatives designated as hedges			$	19			$	40
	Derivatives not designated as hedges:
	Interest rates	Accounts payable – Other		$	—			$	1
	Interest rates	Accounts payable – Other		$	—			$	1
	Commodities	Accounts payable – Other		1				6
	Commodities	Accounts payable – Other		1				6
	Foreign currency	Accounts payable – Other		24				27
	Foreign currency	Accounts payable – Other		24				27
	Total derivatives not designated as hedges			$	25			$	34
	Total derivatives not designated as hedges			$	25			$	34
	Total liability derivatives			$	44			$	74
	Total liability derivatives			$	44			$	74

FAIR_VALUE_MEASUREMENTS_Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Dec. 31, 2013
Fair Value Disclosures [Abstract]	'
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	'


	Basis of Fair Value Measurements	Quoted Prices				Significant				Significant			Counterparty				Total
	on a Recurring Basis	in Active				Other				Unobservable			and Cash
	at December 31, 2013	Markets for				Observable				Inputs			Collateral
		Identical Items				Inputs				(Level 3)			Netting (1)
	In millions	(Level 1)				(Level 2)
	Assets at fair value:
	Cash equivalents (2)	$	—			$	2,912			$	—		$	—			$	2,912

	Interests in trade accounts receivable conduits (3)	—				—				1,227			—				1,227

	Equity securities (4)	760				37				—			—				797

	Debt securities: (4)
	Government debt (5)	—				564				—			—				564

	Corporate bonds	—				695				—			—				695

	Derivatives relating to: (6)
	Commodities	3				11				—			(3		)		11

	Foreign currency	—				65				—			(20		)		45

	Total assets at fair value	$	763			$	4,284			$	1,227		$	(23	)		$	6,251

	Liabilities at fair value:
	Long-term debt (7)	$	—			$	19,467			$	—		$	—			$	19,467

	Derivatives relating to: (6)
	Interest rates	—				5				—			—				5

	Commodities	4				2				—			(4		)		2

	Foreign currency	—				33				—			(20		)		13

	Total liabilities at fair value	$	4			$	19,507			$	—		$	(24	)		$	19,487


	-1	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.

	-2	Treasury Bills and money market funds included in "Cash and cash equivalents" in the consolidated balance sheets and held at amortized cost, which approximates fair value.

	-3	Included in “Accounts and notes receivable – Other” in the consolidated balance sheets. See Note 15 for additional information on transfers of financial assets.

	-4	The Company’s investments in equity and debt securities are primarily classified as available-for-sale and are included in “Other investments” in the consolidated balance sheets.

	-5	U.S. Treasury obligations, U.S. agency obligations, agency mortgage-backed securities and other municipalities’ obligations.

	-6	See Note 10 for the classification of derivatives in the consolidated balance sheets.

	-7	See Note 10 for information on fair value measurements of long-term debt.



	Basis of Fair Value Measurements	Quoted Prices				Significant				Significant			Counterparty				Total
	on a Recurring Basis	in Active				Other				Unobservable			and Cash
	at December 31, 2012	Markets for				Observable				Inputs			Collateral
		Identical Items				Inputs				(Level 3)			Netting (1)
	In millions	(Level 1)				(Level 2)
	Assets at fair value:
	Cash equivalents (2)	$	—			$	1,953			$	—		$	—			$	1,953

Interests in trade accounts receivable conduits (3)	—				—				1,057			—				1,057

Equity securities (4)	702				38				—			—				740

Debt securities: (4)
Government debt (5)	—				565				—			—				565

Corporate bonds	—				756				—			—				756

Derivatives relating to: (6)
Interest rates	—				1				—			—				1

Commodities	9				22				—			(5		)		26

Foreign currency	—				55				—			(21		)		34

Total assets at fair value	$	711			$	3,390			$	1,057		$	(26	)		$	5,132

Liabilities at fair value:
Long-term debt (7)	$	—			$	23,762			$	—		$	—			$	23,762

Derivatives relating to: (6)
Interest Rates	—				6				—			—				6

Commodities	16				11				—			(20		)		7

Foreign currency	—				41				—			(21		)		20

Total liabilities at fair value	$	16			$	23,820			$	—		$	(41	)		$	23,795


-1	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.

-2	Treasury Bills and money market funds included in "Cash and cash equivalents" in the consolidated balance sheets and held at amortized cost, which approximates fair value.

-3	Included in “Accounts and notes receivable – Other” in the consolidated balance sheets. See Note 15 for additional information on transfers of financial assets.

-4	The Company’s investments in equity and debt securities are primarily classified as available-for-sale and are included in “Other investments” in the consolidated balance sheets.

-5	U.S. Treasury obligations, U.S. agency obligations, agency mortgage-backed securities and other municipalities’ obligations.

-6	See Note 10 for the classification of derivatives in the consolidated balance sheets.

-7	See Note 10 for information on fair value measurements of long-term debt
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	'



	Fair Value Measurements Using Level 3 Inputs for Interests Held in Trade Receivable Conduits (1)	2013				2012
	In millions
	Balance at January 1	$	1,057			$	1,141

	Gain included in earnings (2)	—				8

	Purchases	1,198				2,558

	Settlements	(1,028		)		(2,650		)
	Balance at December 31	$	1,227			$	1,057


	-1	Included in “Accounts and notes receivable – Other” in the consolidated balance sheets.

	-2	Included in "Selling, general and administrative expenses" in the consolidated statements of income.
Fair Value, Assets and Liabilities Measured on Nonrecurring Basis [Table Text Block]	'


	Basis of Fair Value Measurements		Significant				Total
	on a Nonrecurring Basis		Other				Losses
			Unobservable
			Inputs
	In millions		(Level 3)

	2013
	Assets at fair value:
	Long-lived assets, other assets and equity method investments		$	127			$	(178	)

	2012
	Assets at fair value:
	Long-lived assets, other assets and equity method investments		$	45			$	(693	)

	Goodwill		$	—			$	(220	)

	2011
	Assets at fair value:
	Long-lived assets, other assets and equity method investments		$	—			$	(27	)

SUPPLEMENTARY_INFORMATION_Tabl

SUPPLEMENTARY INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2013
Supplementary Information [Abstract]	'
Sundry Income, Net [Table Text Block]	'


	Sundry Income (Expense) – Net
	In millions		2013			2012			2011

	Gain on sales of other assets and investments (1)		$	98		$	81		$	119

	Foreign exchange loss		(31		)	(51		)	(53		)
	Dividend income		3			1			25

	K-Dow settlement (2)		2,161			—			—

	Gain on sale of Polypropylene Licensing and Catalysts business (3)		451			—			—

	Loss on early extinguishment of debt		(329		)	(123		)	(482		)
	Gain on sale of a 7.5 percent ownership interest in Freeport LNG Development, L.P.		87			—			—

	Gain on sale of ownership interest in Dow Kokam LLC (3)		26			—			—

	Reclassification of cumulative translation adjustments (4)		21			—			33

	Gain (loss) on sale of a contract manufacturing business (5)		—			8			(36		)

	Gain on consolidation of a joint venture		—			—			21

	Other-net		67			57			57

	Total sundry income (expense) – net		$	2,554		$	(27	)	$	(316	)


	-1	The 2013 gain on sales of other assets and investments also included a $21 million gain reported as "Reclassification of cumulative translation adjustments."

	-2	See Note 14 for additional information.

	-3	See Note 5 for additional information.

	-4	Cumulative translation adjustments reclassified from "Accumulated other comprehensive income (loss)" into income resulted from transactions that qualified as a complete liquidation of an investment in a foreign entity.

	-5	The 2011 loss on the sale of a contract manufacturing business also included a $6 million loss reported as "Reclassification of cumulative translation adjustments."
Other Income Statement Information [Table Text Block]	'



	Other Income Statement Information
	In millions		2013			2012			2011

	Provision for doubtful receivables (1)		$	59		$	13		$	18

	(1) Included in “Selling, general and administrative expenses” in the consolidated statements of income.
Supplemental Disclosure of Cash Flow Information [Table Text Block]	'


	Supplemental Disclosure of Cash Flow Information
	In millions		2013			2012			2011

	Cash payments for interest		$	1,191		$	1,345		$	1,434

	Cash payments for income taxes		$	1,708		$	1,107		$	1,056

EARNINGS_PER_SHARE_CALCULATION1

EARNINGS PER SHARE CALCULATIONS (Tables)	12 Months Ended
	Dec. 31, 2013
Earnings Per Share [Abstract]	'
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	'


	Net Income for Earnings Per Share Calculation - Basic		2013			2012			2011
	In millions
	Net income		$	4,816		$	1,100		$	2,784

	Net (income) loss attributable to noncontrolling interests		(29		)	82			(42		)

	Net income attributable to The Dow Chemical Company		$	4,787		$	1,182		$	2,742

	Preferred stock dividends		(340		)	(340		)	(340		)
	Net income attributable to participating securities (1)		(38		)	(13		)	(30		)
	Net income attributable to common stockholders		$	4,409		$	829		$	2,372




	Earnings Per Share Calculations - Basic		2013			2012			2011
	Dollars per share
	Net income		$	4.06		$	0.94		$	2.42

	Net (income) loss attributable to noncontrolling interests		(0.02		)	0.07			(0.03		)

	Net income attributable to The Dow Chemical Company		$	4.04		$	1.01		$	2.39

	Preferred stock dividends		(0.29		)	(0.29		)	(0.30		)
	Net income attributable to participating securities (1)		(0.03		)	(0.01		)	(0.03		)
	Net income attributable to common stockholders		$	3.72		$	0.71		$	2.06




	Net Income for Earnings Per Share Calculation - Diluted		2013			2012			2011
	In millions
	Net income		$	4,816		$	1,100		$	2,784

	Net (income) loss attributable to noncontrolling interests		(29		)	82			(42		)

	Net income attributable to The Dow Chemical Company		$	4,787		$	1,182		$	2,742

	Preferred stock dividends (2)		—			(340		)	(340		)

	Net income attributable to participating securities (1)		(38		)	(13		)	(30		)
	Net income attributable to common stockholders		$	4,749		$	829		$	2,372




	Earnings Per Share Calculations - Diluted		2013			2012			2011
	Dollars per share
	Net income		$	3.73		$	0.93		$	2.4

	Net (income) loss attributable to noncontrolling interests		(0.02		)	0.07			(0.03		)

	Net income attributable to The Dow Chemical Company		$	3.71		$	1		$	2.37

	Preferred stock dividends (2)		—			(0.29		)	(0.29		)

	Net income attributable to participating securities (1)		(0.03		)	(0.01		)	(0.03		)
	Net income attributable to common stockholders		$	3.68		$	0.7		$	2.05




Additional Share Count Information		2013			2012		2011
Shares in millions
Weighted-average common shares - basic		1,186.20			1,169.70		1,149.00

Plus dilutive effect of stock options and awards		7.4			6.7		9.2

Plus dilutive effect of assumed conversion of preferred stock (3)		96.8			—		—

Weighted-average common shares - diluted		1,290.40			1,176.40		1,158.20

Stock options and deferred stock awards excluded from EPS calculations (4)		47.4			52.6		44.7


-1	Deferred stock awards are considered participating securities due to Dow's practice of paying dividend equivalents on unvested shares.

-2	Preferred stock dividends were not added back in the calculation of diluted earnings per share for the periods ended December 31, 2012 and 2011 because the effect of adding them back would have been antidilutive.

-3	Conversion of the Cumulative Convertible Perpetual Preferred Stock, Series A into shares of the Company’s common stock was excluded from the calculation of diluted earnings per share for the periods ended December 31, 2012 and 2011 because the effect of including them would have been antidilutive.

-4	These outstanding options to purchase shares of common stock and deferred stock awards were excluded from the calculation of diluted earnings per share because the effect of including them would have been antidilutive.

COMMITMENTS_AND_CONTINGENT_LIA1

COMMITMENTS AND CONTINGENT LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2013									Dec. 31, 2012
Commitments and Contingencies Disclosure [Abstract]	'									'
Environmental Loss Contingency Disclosure [Text Block]	'									'


	Accrued Obligations for Environmental Matters
	In millions	2013				2012

	Balance at January 1	$	754			$	733

	Additional accruals	200				203

	Charges against reserve	(222		)		(176		)
	Foreign currency impact	(10		)		(6		)
	Balance at December 31	$	722			$	754

Receivables for Asbestos-Related Costs	'									'


	Receivables for Asbestos-Related Costs at December 31	2013				2012
	In millions
	Receivables for defense and resolution costs – carriers with settlement agreements	$	66			$	154

	Receivables for insurance recoveries – carriers without settlement agreements	25				25

	Total	$	91			$	179

Unrecorded Unconditional Purchase Obligations Disclosure [Table Text Block]	'									'


	Fixed and Determinable Portion of Take-or-Pay and
	Throughput Obligations at December 31, 2013
	In millions
	2014	$	2,858

	2015	2,580

	2016	2,175

	2017	1,924

	2018	1,818

	2019 and beyond	6,883

	Total	$	18,238

Schedule of Guarantor Obligations [Table Text Block]	'									'


	Guarantees at December 31, 2013	Final		Maximum Future				Recorded		Guarantees at December 31, 2012	Final	Maximum Future		Recorded
	In millions	Expiration		Payments				Liability		In millions	Expiration	Payments (1)		Liability
	Guarantees	2021		$	5,074			$	137	Guarantees	2021	$	1,544	$	48

	Residual value guarantees	2021		708				27		Residual value guarantees (2)	2021	637		31

	Total guarantees			$	5,782			$	164	Total guarantees		$	2,181	$	79


										-1	The Company was indemnified by a third party for $49 million if required to perform under a $98 million guarantee.

										-2	Does not include the residual value guarantee related to the Company's variable interest in an owner trust; see Note 19.
Schedule of Change in Asset Retirement Obligation [Table Text Block]	'									'


	Asset Retirement Obligations
	In millions		2013				2012

	Balance at January 1		$	92			$	88

	Additional accruals		5				2

	Liabilities settled		(2		)		(6		)
	Accretion expense		1				1

	Revisions in estimated cash flows		(8		)		7

	Other		1				—

	Balance at December 31		$	89			$	92

TRANSFERS_OF_FINANCIAL_ASSETS_

TRANSFERS OF FINANCIAL ASSETS (Tables)	12 Months Ended
	Dec. 31, 2013
North America and Europe [Member]	'
Tranfers of Financial Assets [Line Items]	'
Schedule of Sensitivity Analysis of Fair Value, Transferor's Interests in Transferred Financial Assets [Table Text Block]	'


	Interests Held at December 31
	In millions	2013			2012

	Carrying value of interests held	$	1,227		$	1,057

	Percentage of anticipated credit losses	0.71		%	0.73		%
	Impact to carrying value - 10% adverse change	$	1		$	1

	Impact to carrying value - 20% adverse change	$	2		$	2

Schedule of Certain Cash Flows Between the Company and the Conduits	'


	Cash Proceeds
	In millions	2013			2012			2011

	Sale of receivables	$	34		$	57		$	16

	Collections reinvested in revolving receivables	$	25,864		$	25,828		$	28,609

	Interests in conduits (1)	$	1,028		$	2,650		$	1,737

	(1) Presented in "Operating Activities" in the consolidated statements of cash flows.
Schedule of Trade Accounts Receivable Sold [Table Text Block]	'


	Trade Accounts Receivable Sold at December 31
	In millions	2013			2012

	Delinquencies on sold receivables still outstanding	$	138		$	164

	Trade accounts receivable outstanding and derecognized	$	2,494		$	2,294

Asia Pacific [Member]	'
Tranfers of Financial Assets [Line Items]	'
Schedule of Certain Cash Flows Between the Company and the Third-Party Holders of the Participating Interests	'


	Cash Proceeds
	In millions	2013			2012			2011

	Sale of participating interests	$	59		$	64		$	143

	Collections reinvested in revolving receivables	$	48		$	58		$	120

Qualitative and Quantitative Information, Transferor's Continuing Involvement [Table Text Block]	'


	Trade Accounts Receivable at December 31	2013			2012
	In millions
	Derecognized from the consolidated balance sheets	$	15		$	13

	Outstanding in the consolidated balance sheets	195			283

	Total accounts receivable in select Asia Pacific entities	$	210		$	296

NOTES_PAYABLE_LONGTERM_DEBT_AN1

NOTES PAYABLE, LONG-TERM DEBT AND AVAILABLE CREDIT FACILITIES (Tables)	12 Months Ended
	Dec. 31, 2013
Line of Credit Facility [Line Items]	'
Schedule of Line of Credit Facilities [Table Text Block]	'


	Committed and Available Credit Facilities at December 31, 2013
	In millions		Effective Date		Committed Credit				Credit Available			Maturity Date		Interest

	Five Year Competitive Advance and Revolving Credit Facility		Oct-11		$	5,000			$	5,000		Oct-16		Floating rate

	Bilateral Revolving Credit Facility		Oct-12		170				170			Oct-16		Floating rate

	Bilateral Revolving Credit Facility		Mar-13		100				100			Mar-14		Floating rate

	Bilateral Revolving Credit Facility		Mar-13		300				300			Oct-16		Floating rate

	Term Loan Facility		Mar-13		300				—			Mar-16		Floating rate

	Bilateral Revolving Credit Facility		Apr-13		200				200			Apr-16		Floating rate

	Bilateral Revolving Credit Facility		Oct-13		200				200			Oct-16		Floating rate

	Bilateral Revolving Credit Facility		Oct-13		100				100			Oct-16		Floating rate

	Total Committed and Available Credit Facilities				$	6,370			$	6,070

Schedule of Short-term Debt [Table Text Block]	'


	Notes Payable at December 31	2013				2012
	In millions
	Notes payable to banks	$	300			$	319

	Notes payable to related companies	137				66

	Notes payable trade	6				11

	Total notes payable	$	443			$	396

	Year-end average interest rates	3.23		%		3.14		%
Schedule of Long-term Debt Instruments [Table Text Block]	'


	Long-Term Debt at December 31	2013			2013				2012		2012
		Average							Average
	In millions	Rate							Rate
	Promissory notes and debentures:
	Final maturity 2013	—			$	—			6.01	%	$	404

	Final maturity 2014	5.33	%		399				6.86	%	1,138

	Final maturity 2015	2.89	%		56				5.82	%	1,290

	Final maturity 2016	2.53	%		805				2.54	%	789

	Final maturity 2017	5.65	%		491				5.88	%	890

	Final maturity 2018	5.43	%		570				5.59	%	840

	Final maturity 2019 and thereafter	5.94	%		12,200				5.96	%	12,148

	Other facilities:
	U.S. dollar loans, various rates and maturities	1.44	%		490				2.3	%	288

	Foreign currency loans, various rates and maturities	3.18	%		1,140				3.5	%	1,336

	Medium-term notes, varying maturities through 2023	3.76	%		1,143				4.26	%	1,132

	Pollution control/industrial revenue bonds, varying maturities through 2038	5.59	%		518				5.67	%	718

	Capital lease obligations	—			41				—		21

	Unamortized debt discount	—			(336		)		—		(403		)

	Long-term debt due within one year	—			(697		)		—		(672		)

	Long-term debt	—			$	16,820			—		$	19,919

Schedule of Maturities of Long-term Debt [Table Text Block]	'


	Annual Installments on Long-Term Debt
	for Next Five Years
	In millions
	2014	$	697

	2015	$	407

	2016	$	1,366

	2017	$	775

	2018	$	930

PENSION_PLANS_AND_OTHER_POSTRE1

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS (Tables)	12 Months Ended
	Dec. 31, 2013
Defined Benefit Plan Disclosure [Line Items]	'
Schedule of Net Benefit Costs [Table Text Block]	'


	Net Periodic Benefit Cost for All Significant Plans
			Defined Benefit Pension Plans												Other Postretirement Benefits
	In millions		2013				2012				2011				2013				2012			2011

	Service cost		$	471			$	378			$	347			$	19			$	17		$	15

	Interest cost		1,012				1,093				1,121				78				92			100

	Expected return on plan assets		(1,248		)		(1,262		)		(1,305		)		—				(1		)	(6		)

	Amortization of prior service cost (credit)		25				26				28				(4		)		(4		)	(1		)

	Amortization of unrecognized loss		788				519				374				4				1			1

	Curtailment/settlement/other (1) (2)		5				—				(4		)		—				9			—

	Net periodic benefit cost		$	1,053			$	754			$	561			$	97			$	114		$	109


	-1	Included $9 million of curtailment costs recorded in 2012 related to the 4Q12 Restructuring plan (see Note 3).

	-2	The 2013 impact primarily relates to settlements associated with the wind-up of a Canadian pension plan.
Schedule of Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block]	'


	Other Changes in Plan Assets and Benefit Obligations Recognized in Other Comprehensive (Income) Loss
	for All Significant Plans
			Defined Benefit Pension Plans												Other Postretirement Benefits
	In millions		2013				2012				2011				2013				2012			2011

	Net (gain) loss		$	(2,343	)		$	3,135			$	2,009			$	(404	)		$	163		$	20

	Amortization of prior service (cost) credit		(25		)		(26		)		(28		)		4				4			1

	Amortization of unrecognized loss		(793		)		(519		)		(370		)		(4		)		(1		)	(1		)
	Total recognized in other comprehensive (income) loss		$	(3,161	)		$	2,590			$	1,611			$	(404	)		$	166		$	20

	Total recognized in net periodic benefit cost and other comprehensive (income) loss		$	(2,108	)		$	3,344			$	2,172			$	(307	)		$	280		$	129

Schedule of Change in Projected Benefit Obligations, Plan Assets and Funded Status of All Significant Plans [Table Text Block]	'


	Change in Projected Benefit Obligations, Plan Assets and Funded Status of All Significant Plans
	In millions		Defined								Other Postretirement Benefits
			Benefit Pension Plans
	Change in projected benefit obligations		2013				2012				2013				2012

	Benefit obligations at beginning of year		$	26,840			$	22,763			$	2,210			$	2,088

	Service cost		471				378				19				17

	Interest cost		1,012				1,093				78				92

	Plan participants’ contributions		17				38				—				—

	Actuarial changes in assumptions and experience		(2,029		)		3,811				(401		)		164

	Acquisition/divestiture/other activity		—				(51		)		—				—

	Benefits paid		(1,322		)		(1,347		)		(156		)		(164		)
	Currency impact		123				150				(8		)		4

	Termination benefits/curtailment cost/settlements (1)		(85		)		5				—				9

	Benefit obligations at end of year		$	25,027			$	26,840			$	1,742			$	2,210


	Change in plan assets
	Fair value of plan assets at beginning of year		$	17,725			$	16,119			$	65			$	154

	Actual return on plan assets		1,548				1,950				—				1

	Currency impact		85				129				—				—

	Employer contributions		865				903				—				(10		)

	Plan participants’ contributions		17				38				—				—

	Acquisition/divestiture/other activity		(91		)		(67		)		—				—

	Benefits paid		(1,322		)		(1,347		)		(65		)		(80		)
	Fair value of plan assets at end of year		$	18,827			$	17,725			$	—			$	65


	Funded status at end of year		$	(6,200	)		$	(9,115	)		$	(1,742	)		$	(2,145	)

	Net amounts recognized in the consolidated balance sheets at December 31:
	Noncurrent assets		$	139			$	92			$	—			$	—

	Current liabilities		(66		)		(69		)		(157		)		(99		)
	Noncurrent liabilities		(6,273		)		(9,138		)		(1,585		)		(2,046		)
	Net amounts recognized in the consolidated balance sheets		$	(6,200	)		$	(9,115	)		$	(1,742	)		$	(2,145	)

	Pretax amounts recognized in AOCI at December 31:
	Net loss (gain)		$	7,815			$	10,951			$	(253	)		$	155

	Prior service cost (credit)		103				128				(7		)		(11		)

	Pretax balance in AOCI at end of year		$	7,918			$	11,079			$	(260	)		$	144

	(1) The 2013 impact primarily relates to settlements associated with the wind-up of a Canadian pension plan.
Schedule of Expected Benefit Payments [Table Text Block]	'


	Estimated Future Benefit Payments at December 31, 2013
	In millions		Defined Benefit Pension Plans				Other Postretirement Benefits

	2014		$	1,263			$	160

	2015		1,280				157

	2016		1,305				152

	2017		1,333				145

	2018		1,378				141

	2019 through 2023		7,401				636

	Total		$	13,960			$	1,391


Schedule of Allocation of Plan Assets [Table Text Block]	'


	Strategic Weighted-Average Target Allocation of Plan
	Assets for All Significant Plans
	Asset Category	Target Allocation

	Equity securities	39	%
	Fixed Income securities	38	%
	Alternative investments	22	%
	Other investments	1	%
	Total	100	%
Schedule of Defined Benefit Plans Disclosures [Table Text Block]	'


	Basis of Fair Value Measurements of		Quoted Prices				Significant				Significant
	Pension Plan Assets at December 31, 2013		in Active				Other				Unobservable
			Markets for				Observable				Inputs
			Identical Items				Inputs
	In millions		(Level 1)				(Level 2)				(Level 3)				Total

	Cash and cash equivalents		$	83			$	1,179			$	—			$	1,262

	Equity securities:
	U.S. equity (1)		$	2,759			$	695			$	—			$	3,454

	Non-U.S. equity – developed countries		2,014				1,122				2				3,138

	Emerging markets		648				574				10				1,232

	Convertible bonds		23				326				—				349

	Equity derivatives		5				(27		)		—				(22		)

	Total equity securities		$	5,449			$	2,690			$	12			$	8,151

	Fixed income securities:
	U.S. government and municipalities		$	—			$	1,154			$	—			$	1,154

	U.S. agency and agency mortgage-backed securities		—				313				—				313

	Corporate bonds – investment grade		—				1,397				—				1,397

	Non-U.S. governments – developed countries		—				1,075				—				1,075

	Non-U.S. corporate bonds – developed countries		—				838				2				840

	Emerging market debt		—				106				—				106

	Other asset-backed securities		—				113				15				128

	High yield bonds		—				178				20				198

	Other fixed income funds		—				243				200				443

	Fixed income derivatives		(1		)		(31		)		—				(32		)

	Total fixed income securities		$	(1	)		$	5,386			$	237			$	5,622

	Alternative investments:
	Real estate		$	30			$	33			$	1,338			$	1,401

	Private equity		—				—				1,017				1,017

	Absolute return		—				611				406				1,017

	Total alternative investments		$	30			$	644			$	2,761			$	3,435

	Other investments		$	—			$	317			$	40			$	357

	Total pension plan assets at fair value		$	5,561			$	10,216			$	3,050			$	18,827

	(1) Includes no Company common stock.




Basis of Fair Value Measurements of		Quoted Prices				Significant				Significant
Pension Plan Assets at December 31, 2012		in Active				Other				Unobservable
		Markets for				Observable				Inputs
		Identical Items				Inputs
In millions		(Level 1)				(Level 2)				(Level 3)				Total

Cash and cash equivalents		$	20			$	599			$	—			$	619

Equity securities:
U.S. equity (1)		$	2,143			$	318			$	—			$	2,461

Non-U.S. equity – developed countries		1,989				1,203				4				3,196

Emerging markets		728				487				9				1,224

Convertible bonds		—				243				—				243

Equity derivatives		3				19				—				22

Total equity securities		$	4,863			$	2,270			$	13			$	7,146

Fixed income securities:
U.S. government and municipalities		$	—			$	1,464			$	2			$	1,466

U.S. agency and agency mortgage-backed securities		—				432				—				432

Corporate bonds – investment grade		—				1,626				—				1,626

Non-U.S. governments – developed countries		—				1,039				1				1,040

Non-U.S. corporate bonds – developed countries		—				802				1				803

Emerging market debt		—				72				—				72

Other asset-backed securities		—				122				15				137

High yield bonds		—				287				21				308

Other fixed income funds		—				228				218				446

Fixed income derivatives		1				119				—				120

Total fixed income securities		$	1			$	6,191			$	258			$	6,450

Alternative investments:
Real estate		$	32			$	30			$	1,224			$	1,286

Private equity		—				—				991				991

Absolute return		—				527				300				827

Total alternative investments		$	32			$	557			$	2,515			$	3,104

Other investments		$	—			$	364			$	42			$	406

Total pension plan assets at fair value		$	4,916			$	9,981			$	2,828			$	17,725

(1) Includes no Company common stock.
Defined Benefit Pension Plans [Member]	'
Defined Benefit Plan Disclosure [Line Items]	'
Schedule of Assumptions Used [Table Text Block]	'


	Weighted-Average Assumptions		Benefit Obligations									Net Periodic Costs
	for All Pension Plans		at December 31									for the Year
			2013			2012			2011			2013			2012			2011

	Discount rate		4.54	%		3.88	%		4.93	%		3.88	%		4.93	%		5.38	%
	Rate of increase in future compensation levels		4.15	%		3.96	%		4.14	%		3.96	%		4.14	%		4.16	%
	Expected long-term rate of return on plan assets		—			—			—			7.47	%		7.6	%		7.86	%

Schedule of Accumulated Benefit Obligations in Excess of Fair Value of Plan Assets [Table Text Block]	'


	Pension Plans with Accumulated Benefit Obligations in Excess
	of Plan Assets at December 31
	In millions		2013				2012

	Projected benefit obligations		$	22,565			$	24,659

	Accumulated benefit obligations		$	21,554			$	23,422

	Fair value of plan assets		$	16,247			$	15,458

Schedule of Effect of Significant Unobservable Inputs, Changes in Plan Assets [Table Text Block]	'


	Fair Value Measurement of Level 3		Equity Securities				Fixed Income Securities				Alternative Investments				Other Investments				Total
	Pension Plan Assets
	In millions
	Balance at January 1, 2012		$	16			$	100			$	2,328			$	42			$	2,486

	Actual return on plan assets:
	Relating to assets sold during 2012		(5		)		2				(59		)		—				(62		)

	Relating to assets held at Dec 31, 2012		(3		)		19				193				—				209

	Purchases, sales and settlements		7				141				(54		)		—				94

	Transfers into (out of) Level 3, net		(2		)		(4		)		99				—				93

	Foreign currency impact		—				—				8				—				8

	Balance at December 31, 2012		$	13			$	258			$	2,515			$	42			$	2,828

	Actual return on plan assets:
	Relating to assets sold during 2013		—				42				176				—				218

	Relating to assets held at Dec 31, 2013		—				(32		)		67				(1		)		34

	Purchases, sales and settlements		2				(27		)		(5		)		(1		)		(31		)

	Transfers (out of) Level 3, net		(3		)		(2		)		—				—				(5		)

	Foreign currency impact		—				(2		)		8				—				6

	Balance at December 31, 2013		$	12			$	237			$	2,761			$	40			$	3,050

Defined Benefit Pension Plans, U.S.	'
Defined Benefit Plan Disclosure [Line Items]	'
Schedule of Assumptions Used [Table Text Block]	'


	Weighted-Average Assumptions		Benefit Obligations									Net Periodic Costs
	for U.S. Pension Plans		at December 31									for the Year
			2013			2012			2011			2013			2012			2011

	Discount rate		4.92	%		4.02	%		4.98	%		4.02	%		4.98	%		5.51	%
	Rate of increase in future compensation levels		4.5	%		4.5	%		4.5	%		4.5	%		4.5	%		4.5	%
	Expected long-term rate of return on plan assets		—			—			—			7.85	%		7.83	%		8.18	%

Other Postretirement Benefits [Member]	'
Defined Benefit Plan Disclosure [Line Items]	'
Schedule of Defined Benefit Plans Disclosures [Table Text Block]	'



		Basis of Fair Value Measurements of Other		Quoted Prices				Significant
		Postretirement Benefit Plan Assets at		in Active				Other
		31-Dec-12		Markets for				Observable
				Identical Items				Inputs
		In millions		(Level 1)				(Level 2)				Total

		Cash and cash equivalents		$	—			$	7			$	7

		Fixed income securities		—				58				58

		Total assets at fair value		$	—			$	65			$	65



United States Postretirement Benefit Plan of US Entity, Defined Benefit [Member]	'
Defined Benefit Plan Disclosure [Line Items]	'
Schedule of Assumptions Used [Table Text Block]	'


	U.S. Plan Assumptions for Other		Benefit Obligations									Net Periodic Costs
	Postretirement Benefits		at December 31									for the Year
			2013			2012			2011			2013			2012			2011

	Discount rate		4.37	%		3.67	%		4.66	%		3.67	%		4.66	%		5.15	%
	Expected long-term rate of return on plan assets		—			—			—			—	%		1	%		3.6	%

	Initial health care cost trend rate		7.45	%		7.84	%		8.28	%		7.84	%		8.28	%		8.7	%
	Ultimate health care cost trend rate		5	%		5	%		5	%		5	%		5	%		5	%
	Year ultimate trend rate to be reached		2020			2019			2019			2020			2019			2019

LEASED_PROPERTY_Tables

LEASED PROPERTY (Tables)	12 Months Ended
	Dec. 31, 2013
Leases [Abstract]	'
Leases of Lessee Disclosure [Table Text Block]	'


	Minimum Lease Commitments at December 31, 2013
	In millions
	2014	$	249

	2015	244

	2016	218

	2017	181

	2018	151

	2019 and thereafter	1,580

	Total	$	2,623

VARIABLE_INTEREST_ENTITIES_Tab

VARIABLE INTEREST ENTITIES (Tables) (Variable Interest Entity, Primary Beneficiary [Member])	12 Months Ended
	Dec. 31, 2013
Variable Interest Entity, Primary Beneficiary [Member]	'
Schedule of Variable Interest Entities, Carrying Amount of Assets and Liabilities [Table Text Block]	'



	Assets and Liabilities of Consolidated VIEs at December 31		2013		2012
	In millions
	Cash and cash equivalents (1)		$	147	$	146

	Other current assets		143		129

	Property		2,646		2,554

	Other noncurrent assets		105		139

	Total assets (2)		$	3,041	$	2,968

	Current liabilities (nonrecourse 2013: $318; 2012: $261)		$	664	$	261

	Long-term debt (nonrecourse 2013: $1,360; 2012: $1,406)		1,392		1,752

	Other noncurrent liabilities (nonrecourse 2013: $69; 2012: $99)		69		99

	Total liabilities		$	2,125	$	2,112


	-1	Included $1 million at December 31, 2013 ($2 million at December 31, 2012) specifically restricted for the construction of a manufacturing facility.

	-2	All assets were restricted at December 31, 2013 and December 31, 2012.

STOCKBASED_COMPENSATION_Tables

STOCK-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	'


	Weighted-Average Assumptions		2013			2012			2011

	Dividend yield		3.89	%		3.34	%		2.5	%
	Expected volatility		29.93	%		38.39	%		34.61	%
	Risk-free interest rate		1.08	%		0.95	%		1.71	%
	Expected life of stock options granted during period (years)		7.8			7.6			7.4

	Life of Employee Stock Purchase Plan (months)		5			6			6

Employee Stock Option [Member]	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	'


	Stock Options		2013
			1988 Plan								2012 Plan
	Shares in thousands		Shares				Exercise				Shares				Exercise Price (1)
							Price (1)
	Outstanding at January 1, 2013		68,868				$	35.82			—				$	—

	Granted		—				$	—			17,080				$	32.16

	Exercised		(7,700		)		$	25.13			—				$	—

	Forfeited/Expired		(1,893		)		$	42.15			(57		)		$	32.16

	Outstanding at December 31, 2013		59,275				$	37.01			17,023				$	32.16

	Remaining contractual life in years						4.71								9.11

	Aggregate intrinsic value in millions		$	476							$	208

	Exercisable at December 31, 2013		47,487				$	37.45			—				$	—

	Remaining contractual life in years						3.98								—

	Aggregate intrinsic value in millions		$	368							$	—


	-1	Weighted-average per share
Schedule of value of stock option plans	'


	Additional Information about Stock Options		2013				2012				2011
	In millions, except per share amounts
	Weighted-average fair value per share of options granted		$	6.99			$	9.38			$	10.64

	Total compensation expense for stock option plans		$	101			$	106			$	88

	Related tax benefit		$	37			$	39			$	33

	Total amount of cash received from the exercise of options		$	188			$	137			$	147

	Total intrinsic value of options exercised (1)		$	102			$	64			$	66

	Related tax benefit		$	38			$	24			$	24


	-1	Difference between the market price at exercise and the price paid by the employee to exercise the options.
Employees' Stock Purchase Plan [Member]	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Schedule of Share-based Compensation, Employee Stock Purchase Plan, Activity [Table Text Block]	'


	Employee Stock Purchase Plan		2013
	Shares in thousands		Shares			Exercise
						Price
	Outstanding at beginning of year		—			—

	Granted		8,298			$	27.05

	Exercised		(7,311	)		$	27.05

	Forfeited/Expired		(987	)		$	27.05

	Outstanding and exercisable at end of year		—			—


Schedule of value of employees' stock purchase plan	'


	Additional Information about Employee Stock Purchase Plan		2013				2012				2011
	In millions, except per share amounts
	Weighted-average fair value per share of purchase rights granted		$	7.2			$	8.32			$	11.39

	Total compensation expense for ESPP		$	60			$	79			$	123

	Related tax benefit		$	22			$	29			$	46

	Total amount of cash received from the exercise of purchase rights		$	198			$	166			$	197

	Total intrinsic value of purchase rights exercised (1)		$	68			$	41			$	98

	Related tax benefit		$	25			$	15			$	36


	-1	Difference between the market price at exercise and the price paid by the employee to exercise the purchase rights.
Deferred Stock [Member]	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Schedule of Nonvested Performance-based Units Activity [Table Text Block]	'


	Deferred Stock		2013
			1988 Plan							2012 Plan
	Shares in thousands		Shares			Grant Date				Shares			Grant Date
						Fair Value (1)							Fair Value (1)
	Nonvested at beginning of year		10,957			$	32.7			209			$	30.49

	Granted		—			$	—			3,747			$	32.13

	Vested		(4,162	)		$	27.79			—			$	—

	Canceled		(139	)		$	36.6			(24	)		$	33.11

	Nonvested at end of year		6,656			$	35.76			3,932			$	32.05


	-1	Weighted-average per share
Schedule of value of deferred stock [Text Block]	'


	Additional Information about Deferred Stock		2013				2012				2011
	In millions, except per share amounts
	Weighted-average fair value per share of deferred stock granted		$	32.13			$	33.81			$	37.6

	Total fair value of deferred stock vested and delivered (1)		$	137			$	252			$	123

	Related tax benefit		$	51			$	93			$	46

	Total compensation expense for deferred stock awards		$	104			$	129			$	124

	Related tax benefit		$	39			$	48			$	46


	-1	Includes the fair value of shares vested in prior years and delivered in the reporting year.
Performance Deferred Stock Awards [Member]	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Schedule of Nonvested Performance-based Units Activity [Table Text Block]	'


	Performance Deferred Stock		2013
			1988 Plan							2012 Plan
	Shares in thousands		Target			Grant Date				Target Shares Granted (1)			Grant Date Fair Value (2)
			Shares			Fair Value (2)
			Granted (1)
	Nonvested at beginning of year		2,254			$	35.92			—			$	—

	Granted		—			$	—			1,321			$	32.16

	Vested		(1,065	)		$	38.06			—			$	—

	Canceled		(1	)		$	37.57			(5	)		$	32.16

	Nonvested at end of year		1,188			$	34			1,316			$	32.16


	-1	At the end of the performance period, the actual number of shares issued can range from zero to 250 percent of the target shares granted.

	-2	Weighted-average per share
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value [Table Text Block]	'


	Performance Deferred Stock Awards					Target			Grant Date
	Shares in thousands					Shares			Fair Value (2)
	Year		Plan	Performance Period		Granted (1)
	2013		2012 Plan	January 1, 2013 - December 31, 2015		1,321			$	32.16

	2012		1988 Plan	January 1, 2012 – December 31, 2014		1,205			$	34

	2011		1988 Plan	January 1, 2011 – December 31, 2013		1,109			$	38.07


	-1	At the end of the performance period, the actual number of shares issued can range from zero to 250 percent of the target shares granted.

	-2	Weighted-average per share
Schedule of Additional Information About Performance Deferred Stock [Table Text Block]	'


	Additional Information about Performance Deferred Stock
	In millions		2013				2012				2011

	Total fair value of performance deferred stock vested and delivered (1)		$	14			$	68			$	77

	Related tax benefit		$	5			$	25			$	28

	Total compensation expense for performance deferred stock awards		$	62			$	21			$	36

	Related tax benefit		$	23			$	8			$	13


	-1	Includes the fair value of shares vested in prior years and delivered in the reporting year.

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
INCOME TAXES (Tables)	Dec. 31, 2013
Income Tax Expense (Benefit), Continuing Operations [Abstract]	'
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]	'


	Domestic and Foreign Components of Income Before Income Taxes
	In millions		2013 (1)			2012 (2)			2011
	In millions		2013 (1)			2012 (2)			2011
	Domestic		$	3,979		$	(401	)	$	386
	Domestic		$	3,979		$	(401	)	$	386
	Foreign		2,825			2,066			3,215
	Foreign		2,825			2,066			3,215
	Total		$	6,804		$	1,665		$	3,601
	Total		$	6,804		$	1,665		$	3,601

	-1	In 2013, the domestic component of "Income Before Income Taxes" included a gain of $2.195 billion related to the K-Dow arbitration and a $451 million gain related to the sale of Dow's Polypropylene Licensing and Catalysts business.

	-2	In 2012, the domestic component of "Income Before Income Taxes" was significantly impacted by the Company's 1Q12 and 4Q12 restructuring charges.
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	'


	Provision for Income Taxes
			2013									2012								2011
	In millions		Current			Deferred			Total			Current		Deferred			Total			Current		Deferred			Total
	Federal		$	805		$	278		$	1,083		$	241	$	(312	)	$	(71	)	$	36	$	(244	)	$	(208	)
	Federal		$	805		$	278		$	1,083		$	241	$	(312	)	$	(71	)	$	36	$	(244	)	$	(208	)
	State and local		42			(73		)	(31		)	9		(10		)	(1		)	12		(13		)	(1		)
	State and local		42			(73		)	(31		)	9		(10		)	(1		)	12		(13		)	(1		)
	Foreign		1,028			(92		)	936			780		(143		)	637			768		258			1,026
	Foreign		1,028			(92		)	936			780		(143		)	637			768		258			1,026
	Total		$	1,875		$	113		$	1,988		$	1,030	$	(465	)	$	565		$	816	$	1		$	817
	Total		$	1,875		$	113		$	1,988		$	1,030	$	(465	)	$	565		$	816	$	1		$	817
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	'


	Reconciliation to U.S. Statutory Rate
	In millions		2013			2012			2011
	In millions		2013			2012			2011
	Taxes at U.S. statutory rate		$	2,381		$	583		$	1,260
	Taxes at U.S. statutory rate		$	2,381		$	583		$	1,260
	Equity earnings effect		(276		)	(115		)	(459		)
	Foreign income taxed at rates other than 35% (1)		(76		)	(76		)	(242		)
	U.S. tax effect of foreign earnings and dividends		102			13			218
	U.S. tax effect of foreign earnings and dividends		102			13			218
	Goodwill impairment losses		—			77			—
	Goodwill impairment losses		—			77			—
	Discrete equity earnings (2)		—			48			—
	Discrete equity earnings (2)		—			48			—
	Change in permanent reinvestment assertions		—			(236		)	—
	Change in permanent reinvestment assertions		—			(236		)	—
	Change in valuation allowances		(197		)	135			367
	Change in valuation allowances		(197		)	135			367
	Unrecognized tax benefits		243			122			35
	Unrecognized tax benefits		243			122			35
	Federal tax accrual adjustments		29			4			8
	Federal tax accrual adjustments		29			4			8
	Sale of a contract manufacturing subsidiary (3)		—			—			(231		)
	Sale of a contract manufacturing subsidiary (3)		—			—			(231		)
	Joint venture reorganization		—			—			(95		)
	Joint venture reorganization		—			—			(95		)
	Gain from K-Dow arbitration (4)		(212		)	—			—
	Gain from K-Dow arbitration (4)		(212		)	—			—
	Other – net		(6		)	10			(44		)
	Other – net		(6		)	10			(44		)
	Total tax provision		$	1,988		$	565		$	817
	Total tax provision		$	1,988		$	565		$	817
	Effective tax rate		29.2		%	33.9		%	22.7		%

	-1	Includes the tax provision for statutory taxable income in foreign jurisdictions for which there is no corresponding amount in “Income Before Income Taxes.”

	-2	Includes nonrecurring charges related to equity in earnings of nonconsolidated affiliates.

	-3	The Company recognized a tax benefit of $231 million related to the sale of a contract manufacturing subsidiary, which was reduced by a $95 million valuation allowance in 2011.

	-4	In 2013, the K-Dow arbitration award generated a tax rate benefit of $212 million due to the tax treatment of certain components of the award. See Note 14 for further information.
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	'


	Deferred Tax Balances at December 31		2013						2012
	In millions		Deferred Tax			Deferred Tax			Deferred Tax			Deferred Tax
	In millions		Assets (1)			Liabilities			Assets (1)			Liabilities
	Property		$	62		$	2,165		$	58		$	2,128
	Property		$	62		$	2,165		$	58		$	2,128
	Tax loss and credit carryforwards		2,012			—			1,954			—
	Tax loss and credit carryforwards		2,012			—			1,954			—
	Postretirement benefit obligations		3,619			1,150			4,900			1,291
	Postretirement benefit obligations		3,619			1,150			4,900			1,291
	Other accruals and reserves		1,901			392			2,167			329
	Other accruals and reserves		1,901			392			2,167			329
	Intangibles		113			827			218			994
	Intangibles		113			827			218			994
	Inventory		217			197			240			179
	Inventory		217			197			240			179
	Long-term debt		—			600			—			599
	Long-term debt		—			600			—			599
	Investments		137			111			317			183
	Investments		137			111			317			183
	Other – net		1,143			794			1,168			642
	Other – net		1,143			794			1,168			642
	Subtotal		$	9,204		$	6,236		$	11,022		$	6,345
	Subtotal		$	9,204		$	6,236		$	11,022		$	6,345
	Valuation allowances		(1,112		)	—			(1,399		)	—
	Valuation allowances		(1,112		)	—			(1,399		)	—
	Total		$	8,092		$	6,236		$	9,623		$	6,345
	Total		$	8,092		$	6,236		$	9,623		$	6,345

	-1	Included in current deferred tax assets are prepaid tax assets totaling $205 million in 2013 and $218 million in 2012.
Schedule of Total Gross Unrecognized Tax Benefits [Table Text Block]	'


	Total Gross Unrecognized Tax Benefits
	In millions		2013			2012			2011
	In millions		2013			2012			2011
	Balance at January 1		$	409		$	339		$	319
	Balance at January 1		$	409		$	339		$	319
	Increases related to positions taken on items from prior years		385			66			5
			385			66			5
	Decreases related to positions taken on items from prior years		(137		)	(32		)	(11		)
	Increases related to positions taken in the current year		10			53			70
	Increases related to positions taken in the current year		10			53			70
	Settlement of uncertain tax positions with tax authorities		(393		)	(9		)	(21		)
	Decreases due to expiration of statutes of limitations		(8		)	(8		)	(23		)
	Balance at December 31		$	266		$	409		$	339
	Balance at December 31		$	266		$	409		$	339
Schedule of Tax Years Subject to Examination by Major Tax Jurisdiction	'


	Tax Years Subject to Examination by Major Tax
	Jurisdiction at December 31
			Earliest Open Year
	Jurisdiction		2013		2012
	Argentina		2007		2006
	Brazil		2009		2008
	Canada		2009		2008
	France		2011		2010
	Germany		2006		2006
	Italy		2008		2003
	The Netherlands		2012		2012
	Spain		2008		2008
	Switzerland		2009		2009
	United Kingdom		2011		2008
	United States:
	Federal income tax		2004		2004
	State and local income tax		2004		2004

ACCUMULATED_OTHER_COMPREHENSIV1

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)	12 Months Ended
	Dec. 31, 2013
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]	'
Schedule of Comprehensive Income (Loss) [Table Text Block]	'


	Accumulated Other Comprehensive Income (Loss)
	In millions	2013			2012			2011

	Unrealized Gains on Investments at beginning of year	$	147		$	78		$	111

	Net change in unrealized gains (losses) (net of tax of $25, $29, $(8))	55			84			(12		)

	Reclassification to earnings - Net sales (net of tax of $(20), $(8), $(15)) (1)	(42		)	(13		)	(25		)
	Reclassification to earnings - Sundry income (expense) - net (net of tax of $-, $(1), $2) (1)	—			(2		)	4

	Balance at end of period	$	160		$	147		$	78

	Cumulative Translation Adjustments at beginning of year	328			72			367

	Translation adjustments (net of tax of $(6), $97, $(26))	169			256			(262		)

	Reclassification to earnings - Sundry income (expense) - net (2)	(21		)	—			(33		)

	Balance at end of period	$	476		$	328		$	72

	Pension and Other Postretirement Benefit Plans at beginning of year	(7,995		)	(6,134		)	(4,871		)
	Prior service credit arising during period (net of tax of $1, $-, $1) (3)	5			—			1

	Net gain (loss) arising during period (net of tax of $876, $(1,037), $(657)) (3)	1,984			(2,222		)	(1,524		)

	Amortization of prior service cost included in net periodic pension costs (net of tax of $6, $7, $8) (3)	15			15			19

	Amortization of net loss included in net periodic pension costs (net of tax of $266, $174, $130) (3)	531			346			241

	Balance at end of period	$	(5,460	)	$	(7,995	)	$	(6,134	)
	Accumulated Derivative Gain (Loss) at beginning of year	4			(12		)	(6		)

	Net hedging results	10			(7		)	(1		)

	Reclassification to earnings - Cost of sales (net of tax of $(8), $13, $(4)) (1) (4)	(17		)	23			(5		)

	Balance at end of period	$	(3	)	$	4		$	(12	)

	Total accumulated other comprehensive loss	$	(4,827	)	$	(7,516	)	$	(5,996	)
	(1) Tax amounts are included in "Provision for income taxes" in the consolidated statements of income.
	(2) Reclassification resulted from transactions that qualified as a complete liquidation of an investment in a foreign entity.
	(3) See Note 17 for additional information.

	-4	Accumulated Derivative Gain (Loss) for 2012 and 2011 was presented in accordance with newly implemented ASU 2013-02.

OPERATING_SEGMENTS_AND_GEOGRAP1

OPERATING SEGMENTS AND GEOGRAPHIC AREAS (Tables)	12 Months Ended
	Dec. 31, 2013
Segment Reporting [Abstract]	'
Schedule of Operating Segments	'


	Operating Segment Information		Electronic			Coatings				Ag			Perf				Perf Plastics				Feed-stocks			Corp				Total
			and			and				Sciences			Materials								and Energy
			Functional			Infra-
			Materials			structure
	In millions					Solutions
	2013
	Sales to external customers		$	4,591		$	7,132			$	7,137		$	13,415			$	14,645			$	9,854		$	306			$	57,080

	Intersegment revenues (1)		—			—				—			97				—				40			(137		)		—

	Equity in earnings (losses) of nonconsolidated affiliates		112			121				6			(64		)		359				539			(39		)		1,034

	Restructuring charges (credits) (2)		—			(1		)		—			(15		)		(6		)		—			—				(22		)

	EBITDA (3)		1,040			832				969			1,436				4,549				858			861				10,545

	Total assets		11,067			11,438				7,058			9,850				10,920				5,772			13,396				69,501

	Investment in nonconsolidated affiliates		579			1,140				88			100				1,289				224			1,081				4,501

	Depreciation and amortization		425			466				189			666				707				128			100				2,681

	Capital expenditures		139			181				319			159				332				1,172			—				2,302

	2012

	Sales to external customers		$	4,481		$	6,898			$	6,382		$	13,608			$	14,479			$	10,695		$	243			$	56,786

	Intersegment revenues (1)		—			—				—			107				—				43			(150		)		—

	Equity in earnings (losses) of nonconsolidated affiliates		94			50				1			(92		)		134				452			(103		)		536

	Goodwill impairment loss (4)		—			—				—			220				—				—			—				220

	Restructuring charges (credits) (2)		65			53				—			378				26				7			814				1,343

	EBITDA (3)		958			823				977			1,036				3,018				718			(1,939		)		5,591

	Total assets		11,448			11,630				6,367			11,073				11,193				5,276			12,618				69,605

	Investment in nonconsolidated affiliates		462			1,041				86			167				1,264				128			973				4,121

	Depreciation and amortization		420			476				176			703				673				141			109				2,698

	Capital expenditures		268			269				316			287				264				1,163			47				2,614

	2011

	Sales to external customers		$	4,599		$	7,200			$	5,655		$	14,647			$	16,257			$	11,302		$	325			$	59,985

	Intersegment revenues (1)		—			—				—			91				—				23			(114		)		—

	Equity in earnings (losses) of nonconsolidated affiliates		104			321				4			(31		)		303				561			(39		)		1,223

	Acquisition-related integration expenses (5)		—			—				—			—				—				—			31				31

	EBITDA (3)		1,084			1,167				913			1,748				3,440				940			(1,507		)		7,785

	Total assets		11,386			11,935				5,746			10,936				11,583				5,116			12,522				69,224

	Investment in nonconsolidated affiliates		350			1,104				50			198				1,376				127			200				3,405

Depreciation and amortization		439			548				167			635				754				212			128				2,883

Capital expenditures		247			365				352			567				251				886			19				2,687


-1	Includes revenues generated by transfers of product to Agricultural Sciences from other segments, generally at market-based prices. Other transfers of products between operating segments are generally valued at cost.

-2	See Note 3 for information regarding restructuring charges.

-3	A reconciliation of EBITDA to “Income Before Income Taxes” is provided below.

-4	See Note 9 for information regarding the goodwill impairment loss.

-5	See Note 4 for information regarding acquisition-related integration expenses.
Reconciliation of EBITDA to Income Before Income Taxes	'


	Reconciliation of EBITDA to “Income Before Income Taxes”		2013			2012				2011
	In millions
	EBITDA		$	10,545		$	5,591			$	7,785

	- Depreciation and amortization		2,681			2,698				2,883

	+ Interest income		41			41				40

	- Interest expense and amortization of debt discount		1,101			1,269				1,341

	Income Before Income Taxes		$	6,804		$	1,665			$	3,601

Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]	'


	Geographic Area Information		United States			Europe,				Rest of World			Total
						Middle East
	In millions					and Africa
	2013
	Sales to external customers		$	18,712		$	18,244			$	20,124		$	57,080

	Long-lived assets		$	9,320		$	3,210			$	4,924		$	17,454

	2012

	Sales to external customers		$	18,391		$	19,185			$	19,210		$	56,786

	Long-lived assets		$	8,953		$	3,374			$	5,193		$	17,520

	2011
	Sales to external customers		$	19,374		$	20,840			$	19,771		$	59,985

	Long-lived assets		$	8,651		$	3,546			$	5,102		$	17,299

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
	Y	Dec. 31, 2012	Dec. 31, 2011
Amortization Period for Cost Capitalized on Asset Retirement Obligations (in years)	10	'	'
Sales Revenue, Goods, Net, Percentage	99.00%	99.00%	99.00%
Sales Revenue, Non Goods, Net, Percentage	1.00%	1.00%	1.00%

RESTRUCTURING_4Q12_Restructuri

RESTRUCTURING 4Q12 Restructuring (Details) (USD $)

12 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

6 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

15 Months Ended

3 Months Ended

12 Months Ended

15 Months Ended

3 Months Ended

12 Months Ended

15 Months Ended

3 Months Ended

12 Months Ended

15 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

In Millions, unless otherwise specified

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 30, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 30, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 30, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 30, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

employees

Electronic And Functional Materials [Member]

Coatings and Infrastructure Solutions [Member]

Performance Materials [Member]

Corporate Segment [Member]

Segment Reconciling Items [Member]

Performance Plastics [Member]

Feedstocks and Energy [Member]

4Q12 Restructuring [Member]

Dow Kokam LLC [Member]

DowAutomotiveSystemsDieselParticulateFiltersPlant [Member]

Certain Oxygenated Solvents Manufacturing Facilities in Texas [Member]

Sodium Borhidrate Manufacturing Facility in The Netherlands [Member]

interconnect Technologies Manufacturing Facilities [Member]

Polyethylene Manufacturing Facility in Belgium [Member]

Formulated Systems Manufacturing Facility in Ohio [Member]

Other Small Manufacturing Facilities [Member]

Capital Projects Canceled [Member]

Nippon Unicar Company Limited [Member]

Other Assets Written-Off associated with Plant Closures [Member]

Impairment of Long-Lived Assets, Other Assets and Equity Method Investments [Member]

Facilities

Exit Or Disposal Activities [Member]

Employee Severance [Member]

Impairment of Long-Lived Assets, Other Assets and Equity Method Investments [Member]

Electronic And Functional Materials [Member]

Coatings and Infrastructure Solutions [Member]

Performance Materials [Member]

Corporate Segment [Member]

Performance Plastics [Member]

Feedstocks and Energy [Member]

Corporate Segment [Member]

Segment Reconciling Items [Member]

Performance Materials [Member]

Electronic And Functional Materials [Member]

Performance Plastics [Member]

Performance Materials [Member]

Impairment of Long-Lived Assets, Other Assets and Equity Method Investments [Member]

Electronic And Functional Materials [Member]

Coatings and Infrastructure Solutions [Member]

Performance Materials [Member]

Corporate Segment [Member]

Coatings and Infrastructure Solutions [Member]

Feedstocks and Energy [Member]

Performance Plastics [Member]

employees

Exit Or Disposal Activities [Member]

Employee Severance [Member]

Impairment of Long-Lived Assets, Other Assets and Equity Method Investments [Member]

Exit Or Disposal Activities [Member]

Employee Severance [Member]

Impairment of Long-Lived Assets, Other Assets and Equity Method Investments [Member]

Exit Or Disposal Activities [Member]

Employee Severance [Member]

Impairment of Long-Lived Assets, Other Assets and Equity Method Investments [Member]

Exit Or Disposal Activities [Member]

Employee Severance [Member]

Impairment of Long-Lived Assets, Other Assets and Equity Method Investments [Member]

Exit Or Disposal Activities [Member]

Employee Severance [Member]

Impairment of Long-Lived Assets, Other Assets and Equity Method Investments [Member]

Exit Or Disposal Activities [Member]

Employee Severance [Member]

Impairment of Long-Lived Assets, Other Assets and Equity Method Investments [Member]

Restructuring Cost and Reserve [Line Items]

Restructuring and Related Cost, Expected Number of Positions Eliminated

2,850

Number of Manufacturing Facilities to be impaired and shutdown

Restructuring Reserve, Settled with Cash

($233)

($228)

$236

Restructuring Reserve

397

158

367

139

Entity Number of Employees

53,000

759

Restructuring charges

-22

[1]

1,343

[1]

-1

[1]

-15

[1]

378

[1]

814

[1]

-6

[1]

990

984

192

701

Exit or disposal activities

CurtailmentCosts

ContractCancellationFees

Other Restructuring Costs

Severance Costs

375

Other Asset Impairment Charges

246

576

178

313

303

114

Ownership interest in subsidiary

63.60%

Impairment Impact to Company Net of Taxes and Noncontrolling Interest

189

Charges against reserve

-585

-9

-576

Restructuring Reserve, Accrual Adjustment

($6)

[1]

See Note 3 for information regarding restructuring charges.

RESTRUCTURING_1Q12_Restructuri

RESTRUCTURING 1Q12 Restructuring (Details) (USD $)

12 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

6 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

24 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

15 Months Ended

3 Months Ended

12 Months Ended

15 Months Ended

3 Months Ended

12 Months Ended

15 Months Ended

3 Months Ended

12 Months Ended

15 Months Ended

3 Months Ended

24 Months Ended

In Millions, unless otherwise specified

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Mar. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Mar. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Mar. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Mar. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Mar. 31, 2012

Dec. 31, 2012

Mar. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Mar. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Mar. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Mar. 31, 2012

Dec. 31, 2013

Mar. 31, 2012

Dec. 31, 2013

Mar. 31, 2012

Dec. 31, 2013

Mar. 31, 2012

Dec. 31, 2013

Mar. 31, 2012

Dec. 31, 2012

Dec. 31, 2013

Dec. 30, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 30, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 30, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 30, 2013

Dec. 31, 2012

Dec. 31, 2013

employees

Electronic And Functional Materials [Member]

Coatings and Infrastructure Solutions [Member]

Performance Materials [Member]

Corporate [Member]

1Q12 Restructuring [Member]

Shut Down And Consolidation of Polyurethanes and Epoxy Assets [Member]

Capital Project, Impairment of Long Lived Assets and Other Assets [Member]

4Q12 Restructuring [Member]

1Q 2012 Restructuring Charges Net of Adjustments [Member]

Impairment of Long-Lived Assets, Other Assets and Equity Method Investments [Member]

Exit Or Disposal Activities [Member]

Employee Severance [Member]

Impairment of Long-Lived Assets, Other Assets and Equity Method Investments [Member]

Electronic And Functional Materials [Member]

Coatings and Infrastructure Solutions [Member]

Performance Materials [Member]

Corporate [Member]

Performance Materials [Member]

Exit Or Disposal Activities [Member]

Employee Severance [Member]

Impairment of Long-Lived Assets, Other Assets and Equity Method Investments [Member]

Electronic And Functional Materials [Member]

Coatings and Infrastructure Solutions [Member]

Performance Materials [Member]

Corporate [Member]

Exit Or Disposal Activities [Member]

Employee Severance [Member]

Impairment of Long-Lived Assets, Other Assets and Equity Method Investments [Member]

employees

Exit Or Disposal Activities [Member]

Employee Severance [Member]

Impairment of Long-Lived Assets, Other Assets and Equity Method Investments [Member]

Exit Or Disposal Activities [Member]

Employee Severance [Member]

Impairment of Long-Lived Assets, Other Assets and Equity Method Investments [Member]

Exit Or Disposal Activities [Member]

Employee Severance [Member]

Impairment of Long-Lived Assets, Other Assets and Equity Method Investments [Member]

Exit Or Disposal Activities [Member]

Employee Severance [Member]

Impairment of Long-Lived Assets, Other Assets and Equity Method Investments [Member]

employees

Exit Or Disposal Activities [Member]

Employee Severance [Member]

Impairment of Long-Lived Assets, Other Assets and Equity Method Investments [Member]

Exit Or Disposal Activities [Member]

Employee Severance [Member]

Impairment of Long-Lived Assets, Other Assets and Equity Method Investments [Member]

Exit Or Disposal Activities [Member]

Employee Severance [Member]

Impairment of Long-Lived Assets, Other Assets and Equity Method Investments [Member]

Exit Or Disposal Activities [Member]

Employee Severance [Member]

Impairment of Long-Lived Assets, Other Assets and Equity Method Investments [Member]

Restructuring Cost and Reserve [Line Items]

Restructuring and Related Cost, Expected Number of Positions Eliminated

900

2,850

Restructuring Reserve, Settled with Cash

($43)

($127)

($15)

($45)

($28)

($82)

($110)

($8)

$233

($5)

($8)

$228

($236)

Restructuring Reserve

397

158

367

139

Entity Number of Employees

53,000

759

Restructuring charges

-22

[1]

1,343

[1]

-1

[1]

-15

[1]

378

[1]

357

186

113

990

984

192

701

337

Restructuring Reserve, Accrual Adjustment

-16

-4

-16

-4

-1

-4

-15

Exit or disposal activities

150

146

134

ContractCancellationFees

149

146

Other Restructuring Costs

Severance Costs

113

375

113

Other Asset Impairment Charges

246

576

178

313

Charges against reserve

-90

-585

-9

-576

Restructuring Reserve, Settled without Cash

-8

-47

-8

-47

Restructuring Reserve, Translation Adjustment

($1)

($2)

($1)

($2)

[1]

See Note 3 for information regarding restructuring charges.

RESTRUCTURING_2013_Adjustments

RESTRUCTURING (2013 Adjustments to the 1Q12 and 4Q12 Restructuring Plans) (Details) (USD $)

12 Months Ended

3 Months Ended

12 Months Ended

15 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

In Millions, unless otherwise specified

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 30, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Mar. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Mar. 31, 2012

Dec. 31, 2013

Mar. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Performance Plastics [Member]

Coatings and Infrastructure Solutions [Member]

Performance Materials [Member]

4Q12 Restructuring [Member]

1Q12 Restructuring [Member]

Performance Plastics [Member]

Coatings and Infrastructure Solutions [Member]

Performance Materials [Member]

Exit Or Disposal Activities [Member]

Coatings and Infrastructure Solutions [Member]

Performance Materials [Member]

Exit Or Disposal Activities [Member]

Performance Plastics [Member]

Coatings and Infrastructure Solutions [Member]

Performance Materials [Member]

Restructuring Cost and Reserve [Line Items]

Restructuring charges

($22)

[1]

$1,343

[1]

($6)

[1]

$26

[1]

($1)

[1]

$53

[1]

($15)

[1]

$378

[1]

$990

$984

$26

$16

$192

$357

$41

$186

Restructuring Reserve, Accrual Adjustment

($6)

$16

$15

$16

$15

[1]

See Note 3 for information regarding restructuring charges.

RESTRUCTURING_Restructuring_Re

RESTRUCTURING (Restructuring Reserve Assumed from Rohm and Haas) (Details) (Restructuring Reserve Assumed From Rohm and Haas [Member], USD $)	1 Months Ended		6 Months Ended				3 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2010	Apr. 30, 2009	Jun. 30, 2011	Apr. 02, 2009	Dec. 31, 2010	Dec. 31, 2010	Mar. 31, 2011
	employees	employees	Employee Severance [Member]	Employee Severance [Member]	Termination Benefits for Former Employees [Member]	Severance For Remaining Employees [Member]	Corporate [Member]
							Employee Severance [Member]
Restructuring Cost and Reserve [Line Items]	'	'	'	'	'	'	'
Restructuring and Related Cost, Expected Number of Positions Eliminated	44	1,255	'	'	'	'	'
Restructuring Reserve [Roll Forward]	'	'	'	'	'	'	'
Restructuring reserve assumed	'	'	'	$122	'	'	'
Restructuring reserve, beginning balance	'	'	12	'	5	7	'
Cash payments	'	'	-7	'	'	'	'
Restructuring Reserve, Accrual Adjustment	'	'	'	'	'	'	-6
Foreign currency impact	'	'	1	'	'	'	'
Restructuring reserve, ending balance	'	'	$0	'	$5	$7	'

ACQUISITIONS_Acquisition_of_Ro

ACQUISITIONS (Acquisition of Rohm and Haas) (Details) (USD $)	12 Months Ended				3 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011		Mar. 31, 2011
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011		Rohm And Haas [Member]
Business Acquisition [Line Items]	'	'	'		'
Acquisition-related integration expenses	$0	$0	$31	[1]	$31

[1]	See Note 4 for information regarding acquisition-related integration expenses.

DIVESTITURES_DIVESTITURES_Dive

DIVESTITURES DIVESTITURES (Divestiture of Polypropylene Licensing and Catalysts Business) (Details) (Polypropylene Licensing and Catalyst Busines [Member], USD $)	1 Months Ended	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 02, 2013
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]	'	'	'	'	'
Proceeds from Divestiture of Businesses	$490	'	'	'	'
Performance Plastics [Member]	'	'	'	'	'
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]	'	'	'	'	'
Net value divested	'	'	'	'	39
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal	451	451	0	0	'
Disposal Group Not Discontinued Operation Gain (Loss) On Disposal After Tax	$356	'	'	'	'

DIVESTITURES_DIVESTITURES_Dive1

DIVESTITURES DIVESTITURES (Divestiture of Ownership Interest in Dow Kokam LLC) (Details) (USD $)

12 Months Ended

1 Months Ended

11 Months Ended

12 Months Ended

In Millions, unless otherwise specified

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Nov. 30, 2013

Nov. 22, 2013

Nov. 30, 2013

Nov. 21, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Nov. 22, 2013

Dow Kokam LLC [Member]

Accounts and Notes Receivable - Other [Member]

Noncurrent Receivables [Member]

Corporate Segment [Member]

Dow Kokam LLC [Member]

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Sale of Stock, Percentage of Ownership before Transaction

67.40%

Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal

$26

[1]

Repayments of Long-term Debt

4,272

3,988

5,337

Notes Receivable, Fair Value Disclosure

Notes, Loans and Financing Receivable, Net, Current

Notes, Loans and Financing Receivable, Net, Noncurrent

$61

[1]

See Note 5 for additional information.

DIVESTITURES_DIVESTITURES_Dive2

DIVESTITURES DIVESTITURES (Divestiture of a Contract Manufacturing Business) (Details) (Chemoxy International Limited [Member], USD $)	1 Months Ended	12 Months Ended						1 Months Ended	3 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2011	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011		Dec. 31, 2011	Dec. 31, 2012
	Dec. 31, 2011	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011		Performance Materials [Member]	Performance Materials [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]	'	'		'		'		'	'
Noncash or Part Noncash Divestiture, Amount of Consideration Received	$6	'		'		'		'	'
Net value divested	'	'		'		'		'	48
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal	'	0	[1]	8	[1]	-36	[1]	-42	8
Disposal Group Not Discontinued Operation Gain (Loss) On Disposal After Tax	'	'		'		'		$44	'

[1]	The 2011 loss on the sale of a contract manufacturing business also included a $6 million loss reported as "Reclassification of cumulative translation adjustments."

DIVESTITURES_DIVESTITURES_Dive3

DIVESTITURES DIVESTITURES (Divestiture of Polypropylene Business) (Details) (Polypropylene Divestiture [Member], USD $)	1 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2011
Polypropylene Divestiture [Member]	'
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]	'
Noncash or Part Noncash Divestiture, Amount of Consideration Received	$459
Other Receivables	$474

DIVESTITURES_Divestiture_of_th

DIVESTITURES (Divestiture of the Styron Business Unit) (Details) (Styron [Member], USD $)	1 Months Ended			3 Months Ended
In Millions, unless otherwise specified	Feb. 28, 2011	Dec. 31, 2013	Jun. 17, 2010	Mar. 31, 2011
	Feb. 28, 2011	Dec. 31, 2013	Jun. 17, 2010	Corporate [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]	'	'	'	'
Long-term note receivable	'	'	$75	'
Equity option consideration in connection with divestiture	'	6.50%	7.50%	'
Proceeds from repayments of notes receivable	75	'	'	'
Other Interest and Dividend Income	'	'	'	$25

INVENTORIES_Schedule_of_Invent

INVENTORIES (Schedule of Inventories) (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Inventory Disclosure [Abstract]	'	'	'
Finished goods	$4,717	$4,880	'
Work in process	1,948	1,910	'
Raw materials	760	866	'
Supplies	878	820	'
Total inventories	8,303	8,476	'
Inventory, LIFO Reserve	854	842	'
Percentage of LIFO Inventory	25.00%	29.00%	'
Effect of LIFO Inventory Liquidation on Income	$55	$91	$126

PROPERTY_Schedule_of_Property_

PROPERTY (Schedule of Property) (Details) (USD $)

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

In Millions, unless otherwise specified

Land [Member]

Land and waterway improvements [Member]

Buildings [Member]

Machinery and equipment [Member]

Utility and Supply Lines [Member]

Other property [Member]

Construction in Progress [Member]

Minimum [Member]

Maximum [Member]

Land and waterway improvements [Member]

Buildings [Member]

Machinery and equipment [Member]

Utility and Supply Lines [Member]

Other property [Member]

Land and waterway improvements [Member]

Buildings [Member]

Machinery and equipment [Member]

Utility and Supply Lines [Member]

Other property [Member]

Property, Plant and Equipment [Line Items]

Estimated Useful Lives (Years)

'15 years

'5 years

'3 years

'5 years

'3 years

'25 years

'55 years

'20 years

'50 years

Property

$55,114

$54,366

$907

$916

$1,404

$1,377

$4,945

$4,886

$39,971

$39,828

$2,446

$2,350

$2,430

$2,267

$3,011

$2,742

PROPERTY_Schedule_of_Other_Ite

PROPERTY (Schedule of Other Items Related to Property) (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Property, Plant and Equipment [Abstract]	'	'	'
Depreciation expense	$2,051	$2,057	$2,177
Manufacturing maintenance and repair costs	2,325	2,188	2,247
Capitalized interest	$78	$84	$90

NONCONSOLIDATED_AFFILIATES_AND2

NONCONSOLIDATED AFFILIATES AND RELATED COMPANY TRANSACTIONS, Narrative (Details) (USD $)

12 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

In Millions, unless otherwise specified

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Sep. 30, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Sep. 30, 2011

Exclusive of additional differences for Dow Corning, MEGlobal and Sadara [Member]

Exclusive of additional differences for Dow Corning and MEGlobal [Member]

Dow Corning Corporation [Member]

MEGlobal [Member]

MEGlobal, Amount Amortized Over the Remaining Useful Lives of the Assets [Member]

Equipolymers, Amount Amortized Over the Remaining Useful Lives of the Assets [Member]

MEGlobal Permanent Difference in Investment with Investor [Member]

Collection of previously impaired note receivable related to Equipolymers [Member]

Sadara [Member]

Nonconsolidated Affiliates [Member]

Performance Plastics [Member]

jointventures

Collection of previously impaired note receivable related to Equipolymers [Member]

Schedule of Equity Method Investments [Line Items]

Equity method investment, ownership percentage

50.00%

35.00%

[1]

35.00%

[1]

Proceeds from collection of notes receivable

$115

Investment in nonconsolidated affiliates

4,501

4,121

3,405

905

1,289

1,264

1,376

Equity Method Investment, Difference Between Carrying Amount and Underlying Equity

-149

-227

-184

-193

-45

-3

-139

Equity in earnings of nonconsolidated affiliates

1,034

536

1,223

359

134

303

Equity Method Investment, Dividends or Distributions

$905

$823

$1,016

Number of Nonconsolidated Affiliates

[1]

Sadara Chemical Company became a principal nonconsolidated affiliate in the fourth quarter of 2012.

NONCONSOLIDATED_AFFILIATES_AND3

NONCONSOLIDATED AFFILIATES AND RELATED COMPANY TRANSACTIONS, Schedule of the Company's Direct or Indirect Ownership Interest in Principal Nonconsolidated Affiliates (Details)	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Compania Mega S.A. [Member]	'		'		'
Schedule of Equity Method Investments [Line Items]	'		'		'
Equity method investment, ownership percentage	28.00%		'		28.00%	[1]
Dow Corning Corporation [Member]	'		'		'
Schedule of Equity Method Investments [Line Items]	'		'		'
Equity method investment, ownership percentage	50.00%		50.00%		50.00%
EQUATE Petrochemical Company K.S.C. [Member]	'		'		'
Schedule of Equity Method Investments [Line Items]	'		'		'
Equity method investment, ownership percentage	42.50%		42.50%		42.50%
The Kuwait Olefins Company K.S.C. [Member]	'		'		'
Schedule of Equity Method Investments [Line Items]	'		'		'
Equity method investment, ownership percentage	42.50%		42.50%		42.50%
Map Ta Phut Olefins Company [Domain]	'		'		'
Schedule of Equity Method Investments [Line Items]	'		'		'
Equity method investment, ownership percentage	32.77%	[2]	32.77%	[2]	'
MEGlobal [Member]	'		'		'
Schedule of Equity Method Investments [Line Items]	'		'		'
Equity method investment, ownership percentage	50.00%		50.00%		50.00%
Sadara [Member]	'		'		'
Schedule of Equity Method Investments [Line Items]	'		'		'
Equity method investment, ownership percentage	35.00%	[3]	35.00%	[3]	'
Siam Polyethylene Company Limited [Member]	'		'		'
Schedule of Equity Method Investments [Line Items]	'		'		'
Equity method investment, ownership percentage	50.00%		50.00%		50.00%
Siam Polystyrene Company Limited [Member]	'		'		'
Schedule of Equity Method Investments [Line Items]	'		'		'
Equity method investment, ownership percentage	50.00%		50.00%		50.00%
Siam Styrene Monomer Co, Ltd [Member]	'		'		'
Schedule of Equity Method Investments [Line Items]	'		'		'
Equity method investment, ownership percentage	50.00%		50.00%		50.00%
Siam Synthetic Latex Company Limited [Member]	'		'		'
Schedule of Equity Method Investments [Line Items]	'		'		'
Equity method investment, ownership percentage	50.00%		50.00%		50.00%
Univation Technologies, LLC [Member]	'		'		'
Schedule of Equity Method Investments [Line Items]	'		'		'
Equity method investment, ownership percentage	50.00%		50.00%		50.00%
Direct Ownership Interest [Domain] \| Map Ta Phut Olefins Company [Domain]	'		'		'
Schedule of Equity Method Investments [Line Items]	'		'		'
Equity method investment, ownership percentage	20.27%		'		'
Indirect Ownership Interest [Domain] [Domain] \| Map Ta Phut Olefins Company [Domain]	'		'		'
Schedule of Equity Method Investments [Line Items]	'		'		'
Equity method investment, ownership percentage	12.50%		'		'

[1]	CompaC1ia Mega S.A. is no longer considered a principal nonconsolidated affiliate as of the fourth quarter of 2012. The Company continues to maintain a 28 percent equity interest in this nonconsolidated affiliate.
[2]	Map Ta Phut Olefins Company Limited was added as a principal nonconsolidated affiliate in the fourth quarter of 2012. The Company's effective ownership of Map Ta Phut Olefins Company Limited is 32.77 percent, of which the Company directly owns 20.27 percent and indirectly owns 12.5 percent through its equity interest in Siam Polyethylene Company Limited and Siam Synthetic Latex Company Limited.
[3]	Sadara Chemical Company became a principal nonconsolidated affiliate in the fourth quarter of 2012.

NONCONSOLIDATED_AFFILIATES_AND4

NONCONSOLIDATED AFFILIATES AND RELATED COMPANY TRANSACTIONS, Summarized Financial Information (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Schedule of Equity Method Investments [Line Items]	'		'		'
Investment in nonconsolidated affiliates	$4,501		$4,121		$3,405
Equity in earnings of nonconsolidated affiliates	1,034		536		1,223
Percent of principal nonconsolidated entities financial information which is presented	100.00%		'		'
Principal Nonconsolidated Affiliates [Member]	'		'		'
Schedule of Equity Method Investments [Line Items]	'		'		'
Investment in nonconsolidated affiliates	3,625		3,243		'
Equity in earnings of nonconsolidated affiliates	951		479		1,132
Current assets	8,675		8,841		'
Noncurrent assets	24,166		20,109		'
Total assets	32,841		28,950		'
Current liabilities	5,972		6,903		'
Noncurrent liabilities	17,129		12,788		'
Total liabilities	23,101		19,691		'
Noncontrolling interests	624		708		'
Sales	18,257	[1]	17,668	[1]	16,396	[2]
Gross profit	3,403	[1]	2,911	[1]	4,176	[2]
Net income	$1,906	[1]	$872	[1]	$2,470	[2]

[1]	The summarized income statement information for 2013 and 2012 do not include the results for CompaC1ia Mega S.A. which is no longer considered a principal nonconsolidated affiliate as of the fourth quarter of 2012.
[2]	The summarized income statement information for 2011 does not include the results for Map Ta Phut Olefins Company Limited and Sadara Chemical Company as these entities became principal nonconsolidated affiliates in 2012.

NONCONSOLIDATED_AFFILIATES_AND5

NONCONSOLIDATED AFFILIATES AND RELATED COMPANY TRANSACTIONS, Impact of Sales to MEGlobal by Operating Segment (Details) (MEGlobal [Member])	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Schedule of Equity Method Investments [Line Items]	'	'	'
Percent of net total sales made to related party	1.00%	1.00%	1.00%
Feedstocks and Energy [Member]	'	'	'
Schedule of Equity Method Investments [Line Items]	'	'	'
Percent of net total sales made to related party	7.00%	4.00%	5.00%

NONCONSOLIDATED_AFFILIATES_AND6

NONCONSOLIDATED AFFILIATES AND RELATED COMPANY TRANSACTIONS NONCONSOLIDATED AFFILIATES AND RELATED COMPANY TRANSACTIONS, Balances Due To or Due From Nonconsolidated Affiliates (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Schedule of Equity Method Investments [Line Items]	'	'
Notes Payable, Balance Due To Nonconsolidated Affiliates	$137	$66
Equity Method Investee [Member]	'	'
Schedule of Equity Method Investments [Line Items]	'	'
Accounts and notes receivable - other, Balance Due From Nonconsolidated Affiliates	512	632
Noncurrent receivables, Balance Due From Nonconsolidated Affiliates	5	8
Total assets, Balance Due From Nonconsolidated Affiliates	517	640
Notes Payable, Balance Due To Nonconsolidated Affiliates	137	66
Accounts Payable, Balance Due To Nonconsolidated Affiliates	221	331
Total current liabilities, Balance Due To Nonconsolidated Affiliates	$358	$397

GOODWILL_AND_OTHER_INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLE ASSETS (Goodwill By Operating Segment) (Details) (USD $)	12 Months Ended													3 Months Ended	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012		Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2012		Dec. 31, 2013	Dec. 31, 2012		Dec. 31, 2013	Dec. 31, 2012		Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2012		Dec. 31, 2013	Dec. 31, 2012		Dec. 31, 2013	Dec. 31, 2012
	Dec. 31, 2013	Dec. 31, 2012		Dec. 31, 2011	Electronic And Functional Materials [Member]	Electronic And Functional Materials [Member]		Coatings and Infrastructure Solutions [Member]	Coatings and Infrastructure Solutions [Member]		Agricultural Sciences [Member]	Agricultural Sciences [Member]		Performance Materials [Member]	Performance Materials [Member]	Performance Materials [Member]		Performance Plastics [Member]	Performance Plastics [Member]		Feedstocks and Energy [Member]	Feedstocks and Energy [Member]
Goodwill [Roll Forward]	'	'		'	'	'		'	'		'	'		'	'	'		'	'		'	'
Goodwill, gross, beginning balance	$13,168	$13,139		'	$4,945	$4,934		$4,052	$4,041		$1,558	$1,558		'	$1,169	$1,168		$1,381	$1,375		$63	$63
Goodwill, accumulated impairments, beginning balance	-429	-209		'	0	0		0	0		0	0		'	-429	-209		0	0		0	0
Net goodwill, beginning balance	12,739	12,930		'	4,945	4,934		4,052	4,041		1,558	1,558		'	740	959		1,381	1,375		63	63
Foreign currency impact	57	26		'	18	8		24	11		0	0		'	1	1		14	6		0	0
Goodwill, Acquisition	5	3		'	0	3		0	0		5	0		'	0	0		0	0		0	0
Goodwill, Written off Related to Sale of Business Unit	-3	'		'	0	'		0	'		0	'		'	-3	'		0	'		0	'
Net goodwill, ending balance	12,798	12,739		12,930	4,963	4,945		4,076	4,052		1,563	1,558		740	738	740		1,395	1,381		63	63
Goodwill, accumulated impairments, ending balance	-429	-429		-209	0	0		0	0		0	0		-429	-429	-429		0	0		0	0
Goodwill, gross, ending balance	13,227	13,168		13,139	4,963	4,945		4,076	4,052		1,563	1,558		1,169	1,167	1,169		1,395	1,381		63	63
Goodwill impairment loss	$0	($220)	[1]	$0	'	$0	[1]	'	$0	[1]	'	$0	[1]	($220)	'	($220)	[1]	'	$0	[1]	'	$0	[1]

[1]	See Note 9 for information regarding the goodwill impairment loss.

GOODWILL_AND_OTHER_INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLE ASSETS (Other Intangible Assets) (Details) (USD $)	Dec. 31, 2013		Dec. 31, 2012
In Millions, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012
Other Intangible Assets [Line Items]	'		'
Finite-Lived Intangible Assets, Gross	$7,547		$7,433
Indefinite-Lived Intangible Assets (Excluding Goodwill)	37	[1]	63	[1]
Intangible assets gross carrying amount	7,584		7,496
Other Intangible Assets, Accumulated Amortization	-3,270		-2,785
Finite-Lived Intangible Assets, Net	4,277		4,648
Other Intangible Assets, Net	4,314		4,711
Licenses and Intellectual Property [Member]	'		'
Other Intangible Assets [Line Items]	'		'
Finite-Lived Intangible Assets, Gross	1,774		1,729
Other Intangible Assets, Accumulated Amortization	-908		-747
Finite-Lived Intangible Assets, Net	866		982
Patents [Member]	'		'
Other Intangible Assets [Line Items]	'		'
Finite-Lived Intangible Assets, Gross	125		120
Other Intangible Assets, Accumulated Amortization	-109		-100
Finite-Lived Intangible Assets, Net	16		20
Software [Member]	'		'
Other Intangible Assets [Line Items]	'		'
Finite-Lived Intangible Assets, Gross	1,186		1,047
Other Intangible Assets, Accumulated Amortization	-591		-548
Finite-Lived Intangible Assets, Net	595		499
Trademarks [Member]	'		'
Other Intangible Assets [Line Items]	'		'
Finite-Lived Intangible Assets, Gross	686		691
Other Intangible Assets, Accumulated Amortization	-345		-285
Finite-Lived Intangible Assets, Net	341		406
Customer Related [Member]	'		'
Other Intangible Assets [Line Items]	'		'
Finite-Lived Intangible Assets, Gross	3,622		3,688
Other Intangible Assets, Accumulated Amortization	-1,181		-974
Finite-Lived Intangible Assets, Net	2,441		2,714
Other Intangible Assets [Member]	'		'
Other Intangible Assets [Line Items]	'		'
Finite-Lived Intangible Assets, Gross	154		158
Other Intangible Assets, Accumulated Amortization	-136		-131
Finite-Lived Intangible Assets, Net	$18		$27

[1]	In-process research and development ("IPR&D") purchased in a business combination.

GOODWILL_AND_OTHER_INTANGIBLE_4

GOODWILL AND OTHER INTANGIBLE ASSETS (Schedule of Amortization Expense of Intangible Assets) (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Acquired Finite-Lived Intangible Assets [Line Items]	'		'		'
Amortization expense, other intangible assets, excluding software	$461	[1]	$478	[1]	$496	[1]
Amortization expense, software, included in 'Cost of sales'	67		63		94
Amortization of intangibles [Member]	'		'		'
Acquired Finite-Lived Intangible Assets [Line Items]	'		'		'
Impairment of Intangible Assets (Excluding Goodwill)	3		'		'
Cost of Sales [Member]	'		'		'
Acquired Finite-Lived Intangible Assets [Line Items]	'		'		'
Impairment of Intangible Assets (Excluding Goodwill)	$3		'		'

[1]	Includes a $3 million asset impairment charge related to intangible assets in 2013.

GOODWILL_AND_OTHER_INTANGIBLE_5

GOODWILL AND OTHER INTANGIBLE ASSETS (Schedule of Future Amortization Expense of Intangible Assets) (Details) (USD $)	Dec. 31, 2013
In Millions, unless otherwise specified	Dec. 31, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'
Estimated Amortization Expense, 2014	$509
Estimated Amortization Expense, 2015	491
Estimated Amortization Expense, 2016	481
Estimated Amortization Expense, 2017	447
Estimated Amortization Expense, 2018	$429

GOODWILL_AND_OTHER_INTANGIBLE_6

GOODWILL AND OTHER INTANGIBLE ASSETS GOODWILL AND OTHER INTANGIBLE ASSETS (Annual Goodwill Impairment Test) (Details)	Dec. 31, 2013	Dec. 31, 2012
	ReportingUnits	ReportingUnits
Goodwill [Line Items]	'	'
Number of Reporting Units Carrying Goodwill	19	20
Qualitative Goodwill Testing Approach [Member]	'	'
Goodwill [Line Items]	'	'
Number of Reporting Units Carrying Goodwill	14	11
Quantitative Goodwill Testing Approach [Member]	'	'
Goodwill [Line Items]	'	'
Number of Reporting Units Carrying Goodwill	5	9

FINANCIAL_INSTRUMENTS_Investme

FINANCIAL INSTRUMENTS (Investments) (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Financial Instruments [Abstact]	'	'	'
Investing Results, Proceeds from sales of available-for-sale securities	$486	$514	$764
Investing Results, Gross realized gains	66	40	44
Investing Results, Gross realized losses	-4	-11	-14
Contractual Maturities of Debt Securities, Within one year, Amortized Cost	17	'	'
Contractual Maturities of Debt Securities, One to five years, Amortized Cost	533	'	'
Contractual Maturities of Debt Securities, Six to ten years, Amortized Cost	519	'	'
Contractual Maturities of Debt Securities, After ten years, Amortized Cost	134	'	'
Contractual Maturities of Debt Securities, Total, Amortized Cost	1,203	'	'
Contractual Maturities of Debt Securities, Within one year, Fair Value	16	'	'
Contractual Maturities of Debt Securities, One to five years, Fair Value	567	'	'
Contractual Maturities of Debt Securities, Six to ten years, Fair Value	527	'	'
Contractual Maturities of Debt Securities, After ten years, Fair Value	149	'	'
Contractual Maturities of Debt Securities, Total, Fair Value	1,259	'	'
Held-to-maturity securities	1,581	1,701	'
Investments in money market funds	1,331	252	'
Net unrealized gain (loss) recognized in earnings on trading securities	($13)	$1	$13

FINANCIAL_INSTRUMENTS_Fair_Val

FINANCIAL INSTRUMENTS (Fair Value and Gross Unrealized Losses of the Company's Investments) (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012
Schedule of Available-for-sale Securities [Line Items]	'		'
Temporarily Impaired Securities, Less than 12 Months, Fair Value	$517	[1]	$52	[1]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months	-19		-3
Other than temporary impairment write-downs on investments still held	2		7
Cost method investments, aggregate cost	185		176
Cost method investments, reduction in cost basis due to impairment	6		3
Government Bonds [Member]	'		'
Schedule of Available-for-sale Securities [Line Items]	'		'
Temporarily Impaired Securities, Less than 12 Months, Fair Value	160	[1],[2]	0	[1],[2]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months	-8	[2]	0	[2]
Corporate Bonds - Investment Grade [Member]	'		'
Schedule of Available-for-sale Securities [Line Items]	'		'
Temporarily Impaired Securities, Less than 12 Months, Fair Value	213	[1]	22	[1]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months	-7		-1
Equity Securities [Member]	'		'
Schedule of Available-for-sale Securities [Line Items]	'		'
Temporarily Impaired Securities, Less than 12 Months, Fair Value	144	[1]	30	[1]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months	($4)		($2)

[1]	Unrealized losses of 12 months or more were less than $1 million.
[2]	U.S. Treasury obligations, U.S. agency obligations, agency mortgage-backed securities and other municipalities' obligations.

FINANCIAL_INSTRUMENTS_Fair_Val1

FINANCIAL INSTRUMENTS (Fair Value of Financial Instruments) (Details) (USD $)	Dec. 31, 2013		Dec. 31, 2012
In Millions, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012
Financial Instruments [Line Items]	'		'
Fair Value Adjustments	($22)		($23)
Long-term Debt [Member]	'		'
Financial Instruments [Line Items]	'		'
Financial Instruments, Cost	-17,517	[1]	-20,591	[1]
Financial Instruments, Gross Unrealized Gain	296	[1]	24	[1]
Financial Instruments, Gross Unrealized Loss	-2,246	[1]	-3,195	[1]
Financial Instruments, Fair Value	-19,467	[1]	-23,762	[1]
Foreign Currency Contract [Member]	'		'
Financial Instruments [Line Items]	'		'
Financial Instruments, Cost	0	[2]	0
Financial Instruments, Gross Unrealized Gain	45	[2]	34
Financial Instruments, Gross Unrealized Loss	-13	[2]	-20
Financial Instruments, Fair Value	32	[2]	14
Commodity Contract [Member]	'		'
Financial Instruments [Line Items]	'		'
Financial Instruments, Cost	0	[3]	0	[3]
Financial Instruments, Gross Unrealized Gain	11	[3]	26	[3]
Financial Instruments, Gross Unrealized Loss	-2	[3]	-7	[3]
Financial Instruments, Fair Value	9	[3]	19	[3]
Interest Rate Contract [Member]	'		'
Financial Instruments [Line Items]	'		'
Financial Instruments, Cost	0		0
Financial Instruments, Gross Unrealized Gain	0		1
Financial Instruments, Gross Unrealized Loss	-5		-6
Financial Instruments, Fair Value	-5		-5
Equity Securities [Member]	'		'
Financial Instruments [Line Items]	'		'
Financial Instruments, Cost	605	[4]	634	[4]
Financial Instruments, Gross Unrealized Gain	196	[4]	109	[4]
Financial Instruments, Gross Unrealized Loss	-4	[4]	-3	[4]
Financial Instruments, Fair Value	797	[4]	740	[4]
Marketable Securities [Member]	'		'
Financial Instruments [Line Items]	'		'
Financial Instruments, Cost	1,808	[4]	1,816	[4]
Financial Instruments, Gross Unrealized Gain	267	[4]	249	[4]
Financial Instruments, Gross Unrealized Loss	-19	[4]	-4	[4]
Financial Instruments, Fair Value	2,056	[4]	2,061	[4]
Fixed Income Securities [Member]	'		'
Financial Instruments [Line Items]	'		'
Financial Instruments, Cost	1,203	[4]	1,182	[4]
Financial Instruments, Gross Unrealized Gain	71	[4]	140	[4]
Financial Instruments, Gross Unrealized Loss	-15	[4]	-1	[4]
Financial Instruments, Fair Value	1,259	[4]	1,321	[4]
Us Treasury and Us Government Obligations [Member] \| Fixed Income Securities [Member]	'		'
Financial Instruments [Line Items]	'		'
Financial Instruments, Cost	544	[4],[5]	506	[4],[5]
Financial Instruments, Gross Unrealized Gain	28	[4],[5]	59	[4],[5]
Financial Instruments, Gross Unrealized Loss	-8	[4],[5]	0	[4],[5]
Financial Instruments, Fair Value	564	[4],[5]	565	[4],[5]
Corporate Bond Securities [Member] \| Fixed Income Securities [Member]	'		'
Financial Instruments [Line Items]	'		'
Financial Instruments, Cost	659	[4]	676	[4]
Financial Instruments, Gross Unrealized Gain	43	[4]	81	[4]
Financial Instruments, Gross Unrealized Loss	-7	[4]	-1	[4]
Financial Instruments, Fair Value	$695	[4]	$756	[4]

[1]	Cost includes fair value adjustments of $22B million at DecemberB 31, 2013 and $23B million at DecemberB 31, 2012
[2]	For 2013, includes interest rate derivative component of cross currency swaps, which was less than $1 million at December 31, 2013.
[3]	Presented net of cash collateral, as disclosed in Note 11.
[4]	Included in bOther investmentsb in the consolidated balance sheets.
[5]	U.S. Treasury obligations, U.S. agency obligations, agency mortgage-backed securities and other municipalitiesb obligations.

FINANCIAL_INSTRUMENTS_Accounti

FINANCIAL INSTRUMENTS (Accounting for Derivative Instruments and Hedging Activities) (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Financial Instruments [Line Items]	'	'	'
Derivative, Notional Amount	$459	$366	'
AOCI, Net gain (loss) in net investment in foreign operations	27	22	'
Commodity swaps futures and option contracts [Member]	'	'	'
Financial Instruments [Line Items]	'	'	'
Derivative, Higher Remaining Maturity Range	'36 months	'	'
Commodity Forward Contract Corn [Member]	'	'	'
Financial Instruments [Line Items]	'	'	'
Nonmonetary notional amount of price risk cash flow hedge derivatives	2,700,000	1,900,000	'
Commodity Contract [Member]	'	'	'
Financial Instruments [Line Items]	'	'	'
AOCI, Net gain (loss) in cash flow hedging instruments	14	24	'
Commodity Forward Contract Crude Oil [Member]	'	'	'
Financial Instruments [Line Items]	'	'	'
Nonmonetary notional amount of price risk cash flow hedge derivatives	0.5	0.4	'
Commodity Forward Contract Natural Gas [Member]	'	'	'
Financial Instruments [Line Items]	'	'	'
Nonmonetary notional amount of price risk cash flow hedge derivatives	82.9	186	'
Commodity Contract Ethane [Member]	'	'	'
Financial Instruments [Line Items]	'	'	'
Nonmonetary notional amount of price risk cash flow hedge derivatives	1	1.8	'
Derivative, nonmonetary notional amount	0.3	1	'
Commodity Contract Naphtha [Member]	'	'	'
Financial Instruments [Line Items]	'	'	'
Nonmonetary notional amount of price risk cash flow hedge derivatives	3,000	90,000	'
Commodity Contract Natural Gas [Member]	'	'	'
Financial Instruments [Line Items]	'	'	'
Derivative, nonmonetary notional amount	5.2	33	'
Foreign Currency Contract [Member]	'	'	'
Financial Instruments [Line Items]	'	'	'
Derivative, Notional Amount	17,228	17,637	'
AOCI, Net gain (loss) in cash flow hedging instruments	-11	-14	'
Interest Rate Contract [Member]	'	'	'
Financial Instruments [Line Items]	'	'	'
Derivative, Notional Amount	0	472	'
AOCI, Net gain (loss) in cash flow hedging instruments	-3	-3	'
Commodity Forward Contract Soybeans [Member]	'	'	'
Financial Instruments [Line Items]	'	'	'
Nonmonetary notional amount of price risk cash flow hedge derivatives	800,000	1,300,000	'
Other Expense [Member] \| Not Designated as Hedging Instrument [Member] \| Foreign Currency Contract [Member]	'	'	'
Financial Instruments [Line Items]	'	'	'
Derivative Instruments, Gain (Loss) Recognized in Income, Net	89	-9	1
Scenario, Forecast [Member] \| Commodity Contract [Member]	'	'	'
Financial Instruments [Line Items]	'	'	'
Price Risk Cash Flow Hedge Unrealized Gain (Loss) to be Reclassified During Next 12 Months	13	'	'
Scenario, Forecast [Member] \| Foreign Currency Contract [Member]	'	'	'
Financial Instruments [Line Items]	'	'	'
Foreign Currency Cash Flow Hedge Gain (Loss) to be Reclassified During Next 12 Months	-11	'	'
Scenario, Forecast [Member] \| Interest Rate Contract [Member]	'	'	'
Financial Instruments [Line Items]	'	'	'
Interest Rate Cash Flow Hedge Gain (Loss) to be Reclassified During Next 12 Months, Net	-4	'	'
Interest Rate Derivative [Member]	'	'	'
Financial Instruments [Line Items]	'	'	'
Derivative, Notional Amount	$417	$433	'
Foreign Currency Denominated Debt [Member]	'	'	'
Financial Instruments [Line Items]	'	'	'
Nonderivative Instruments Notional	'190	'233	'

FINANCIAL_INSTRUMENTS_Schedule

FINANCIAL INSTRUMENTS (Schedule of Fair Values of Derivative Instruments) (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Derivatives, Fair Value [Line Items]	'	'
Derivative asset, fair value	$79	$87
Derivative liability, fair value	44	74
Designated as Hedging Instrument [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative asset, fair value	13	32
Derivative liability, fair value	19	40
Not Designated as Hedging Instrument [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative asset, fair value	66	55
Derivative liability, fair value	25	34
Other Current Assets [Member] \| Designated as Hedging Instrument [Member] \| Interest Rate Contract [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative asset, fair value	0	1
Other Current Assets [Member] \| Designated as Hedging Instrument [Member] \| Commodity Contract [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative asset, fair value	13	28
Other Current Assets [Member] \| Not Designated as Hedging Instrument [Member] \| Commodity Contract [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative asset, fair value	1	3
Accounts and Notes Receivable - Other [Member] \| Designated as Hedging Instrument [Member] \| Foreign Currency Contract [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative asset, fair value	0	3
Accounts and Notes Receivable - Other [Member] \| Not Designated as Hedging Instrument [Member] \| Foreign Currency Contract [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative asset, fair value	65	52
Accounts Payable - Other [Member] \| Designated as Hedging Instrument [Member] \| Interest Rate Contract [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative liability, fair value	5	5
Accounts Payable - Other [Member] \| Designated as Hedging Instrument [Member] \| Foreign Currency Contract [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative liability, fair value	9	14
Accounts Payable - Other [Member] \| Designated as Hedging Instrument [Member] \| Commodity Contract [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative liability, fair value	5	21
Accounts Payable - Other [Member] \| Not Designated as Hedging Instrument [Member] \| Interest Rate Contract [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative liability, fair value	0	1
Accounts Payable - Other [Member] \| Not Designated as Hedging Instrument [Member] \| Foreign Currency Contract [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative liability, fair value	24	27
Accounts Payable - Other [Member] \| Not Designated as Hedging Instrument [Member] \| Commodity Contract [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative liability, fair value	$1	$6

FAIR_VALUE_MEASUREMENTS_Basis_

FAIR VALUE MEASUREMENTS (Basis of Fair Value Measurements on a Recurring Basis) (Details) (Fair Value, Measurements, Recurring [Member], USD $)	Dec. 31, 2013		Dec. 31, 2012
In Millions, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012
Quoted Prices in Active Markets for Identical Items (Level 1) [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Cash and Cash Equivalents, Assets at Fair Value	$0	[1]	$0	[1]
Interest in trade accounts receivable conduits, Assets at Fair Value	0	[2]	0	[2]
Interest Rate Derivative, Assets at Fair Value	'		0	[3]
Commodities Derivative Assets, at Fair Value	3	[3]	9	[3]
Foreign currency Derivative, Assets at Fair Value	0	[3]	0	[3]
Assets, at Fair Value	763		711
Long-term Debt, Liabilities at Fair Value	0	[4]	0	[4]
Interest Rate Derivative Liabilities, at Fair Value	0	[3]	0	[3]
Commodities Derivative Liabilities, at Fair Value	4	[3]	16	[3]
Foreign currency Derivative Liabilities, at Fair Value	0	[3]	0	[3]
Liabilities, at Fair Value	4		16
Quoted Prices in Active Markets for Identical Items (Level 1) [Member] \| Equity Securities [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Marketable Securities, Assets at Fair Value	760	[5]	702	[5]
Quoted Prices in Active Markets for Identical Items (Level 1) [Member] \| U.S. government and municipalities [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Marketable Securities, Assets at Fair Value	0	[5],[6]	0	[5],[6]
Quoted Prices in Active Markets for Identical Items (Level 1) [Member] \| Corporate Debt Securities [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Marketable Securities, Assets at Fair Value	0	[5]	0	[5]
Significant Other Observable Inputs (Level 2) [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Cash and Cash Equivalents, Assets at Fair Value	2,912	[1]	1,953	[1]
Interest in trade accounts receivable conduits, Assets at Fair Value	0	[2]	0	[2]
Interest Rate Derivative, Assets at Fair Value	'		1	[3]
Commodities Derivative Assets, at Fair Value	11	[3]	22	[3]
Foreign currency Derivative, Assets at Fair Value	65	[3]	55	[3]
Assets, at Fair Value	4,284		3,390
Long-term Debt, Liabilities at Fair Value	19,467	[4]	23,762	[4]
Interest Rate Derivative Liabilities, at Fair Value	5	[3]	6	[3]
Commodities Derivative Liabilities, at Fair Value	2	[3]	11	[3]
Foreign currency Derivative Liabilities, at Fair Value	33	[3]	41	[3]
Liabilities, at Fair Value	19,507		23,820
Significant Other Observable Inputs (Level 2) [Member] \| Equity Securities [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Marketable Securities, Assets at Fair Value	37	[5]	38	[5]
Significant Other Observable Inputs (Level 2) [Member] \| U.S. government and municipalities [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Marketable Securities, Assets at Fair Value	564	[5],[6]	565	[5],[6]
Significant Other Observable Inputs (Level 2) [Member] \| Corporate Debt Securities [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Marketable Securities, Assets at Fair Value	695	[5]	756	[5]
Significant Unobservable Inputs (Level 3) [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Cash and Cash Equivalents, Assets at Fair Value	0	[1]	0	[1]
Interest in trade accounts receivable conduits, Assets at Fair Value	1,227	[2]	1,057	[2]
Interest Rate Derivative, Assets at Fair Value	'		0	[3]
Commodities Derivative Assets, at Fair Value	0	[3]	0	[3]
Foreign currency Derivative, Assets at Fair Value	0	[3]	0	[3]
Assets, at Fair Value	1,227		1,057
Long-term Debt, Liabilities at Fair Value	0	[4]	0	[4]
Interest Rate Derivative Liabilities, at Fair Value	0	[3]	0	[3]
Commodities Derivative Liabilities, at Fair Value	0	[3]	0	[3]
Foreign currency Derivative Liabilities, at Fair Value	0	[3]	0	[3]
Liabilities, at Fair Value	0		0
Significant Unobservable Inputs (Level 3) [Member] \| Equity Securities [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Marketable Securities, Assets at Fair Value	0	[5]	0	[5]
Significant Unobservable Inputs (Level 3) [Member] \| U.S. government and municipalities [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Marketable Securities, Assets at Fair Value	0	[5],[6]	0	[5],[6]
Significant Unobservable Inputs (Level 3) [Member] \| Corporate Debt Securities [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Marketable Securities, Assets at Fair Value	0	[5]	0	[5]
Netting [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Cash and Cash Equivalents, Assets at Fair Value	0	[1],[7]	0	[1],[7]
Interest in trade accounts receivable conduits, Assets at Fair Value	0	[2],[7]	0	[2],[7]
Interest Rate Derivative, Assets at Fair Value	'		0	[3]
Commodities Derivative Assets, at Fair Value	-3	[3],[7]	-5	[3],[7]
Foreign currency Derivative, Assets at Fair Value	-20	[3],[7]	-21	[3],[7]
Assets, at Fair Value	-23	[7]	-26	[7]
Long-term Debt, Liabilities at Fair Value	0	[4],[7]	0	[4],[7]
Interest Rate Derivative Liabilities, at Fair Value	0	[3],[7]	0	[3],[7]
Commodities Derivative Liabilities, at Fair Value	-4	[3],[7]	-20	[3],[7]
Foreign currency Derivative Liabilities, at Fair Value	-20	[3],[7]	-21	[3],[7]
Liabilities, at Fair Value	-24	[7]	-41	[7]
Netting [Member] \| Equity Securities [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Marketable Securities, Assets at Fair Value	0	[5],[7]	0	[5],[7]
Netting [Member] \| U.S. government and municipalities [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Marketable Securities, Assets at Fair Value	0	[5],[6],[7]	0	[5],[6],[7]
Netting [Member] \| Corporate Debt Securities [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Marketable Securities, Assets at Fair Value	0	[5],[7]	0	[5],[7]
Total Fair Value [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Cash and Cash Equivalents, Assets at Fair Value	2,912	[1]	1,953	[1]
Interest in trade accounts receivable conduits, Assets at Fair Value	1,227	[2]	1,057	[2]
Interest Rate Derivative, Assets at Fair Value	'		1	[3]
Commodities Derivative Assets, at Fair Value	11	[3]	26	[3]
Foreign currency Derivative, Assets at Fair Value	45	[3]	34	[3]
Assets, at Fair Value	6,251		5,132
Long-term Debt, Liabilities at Fair Value	19,467	[4]	23,762	[4]
Interest Rate Derivative Liabilities, at Fair Value	5	[3]	6	[3]
Commodities Derivative Liabilities, at Fair Value	2	[3]	7	[3]
Foreign currency Derivative Liabilities, at Fair Value	13	[3]	20	[3]
Liabilities, at Fair Value	19,487		23,795
Total Fair Value [Member] \| Equity Securities [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Marketable Securities, Assets at Fair Value	797	[5]	740	[5]
Total Fair Value [Member] \| U.S. government and municipalities [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Marketable Securities, Assets at Fair Value	564	[5],[6]	565	[5],[6]
Total Fair Value [Member] \| Corporate Debt Securities [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Marketable Securities, Assets at Fair Value	$695	[5]	$756	[5]

[1]	Treasury Bills and money market funds included in "Cash and cash equivalents" in the consolidated balance sheets and held at amortized cost, which approximates fair value.
[2]	Included in bAccounts and notes receivable b Otherb in the consolidated balance sheets. See NoteB 15 for additional information on transfers of financial assets.
[3]	See NoteB 10 for the classification of derivatives in the consolidated balance sheets.
[4]	See Note 10 for information on fair value measurements of long-term debt.
[5]	The Companybs investments in equity and debt securities are primarily classified as available-for-sale and are included in bOther investmentsb in the consolidated balance sheets.
[6]	U.S. Treasury obligations, U.S. agency obligations, agency mortgage-backed securities and other municipalitiesb obligations.
[7]	Cash collateral amounts represent the estimated net settlement amount when applying netting and set-off rights included in master netting arrangements between the Company and its counterparties and the payable or receivable for cash collateral held or placed with the same counterparty.

FAIR_VALUE_MEASUREMENTS_Additi

FAIR VALUE MEASUREMENTS (Additional Information) (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]	'		'
Derivative, Fair Value, Amount Offset Against Collateral, Net	$5		$20
North America and Europe [Member] \| Significant Unobservable Inputs (Level 3) [Member]	'		'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]	'		'
Balance at beginning of period, fair value measurements using Level 3 inputs	1,057	[1]	1,141	[1]
Gain Included in Earnings	0	[1],[2]	8	[1],[2]
Purchases, fair value measurements using Level 3 inputs	1,198	[1]	2,558	[1]
Settlements, fair value measurements using Level 3 inputs	-1,028	[1]	-2,650	[1]
Balance at end of period, fair value measurements using Level 3 inputs	$1,227	[1]	$1,057	[1]

[1]	Included in bAccounts and notes receivable b Otherb in the consolidated balance sheets.
[2]	Included in "Selling, general and administrative expenses" in the consolidated statements of income.

FAIR_VALUE_MEASUREMENTS_FAIR_V

FAIR VALUE MEASUREMENTS FAIR VALUE MEASUREMENTS (Basis of Fair Value Measurements on a Nonrecurring Basis) (Details) (USD $)

12 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

6 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

15 Months Ended

3 Months Ended

In Millions, unless otherwise specified

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Mar. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Mar. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Mar. 31, 2012

Dec. 31, 2013

Mar. 31, 2012

Dec. 31, 2012

Dec. 31, 2013

Dec. 30, 2013

Dec. 31, 2012

Fair Value, Measurements, Nonrecurring [Member]

Coatings and Infrastructure Solutions [Member]

Performance Materials [Member]

Polyurethanes [Member]

Feedstocks and Energy [Member]

Corporate Segment [Member]

1Q12 Restructuring [Member]

4Q12 Restructuring [Member]

North America and Europe [Member]

Cost of Sales [Member]

Intangible Assets, Amortization Period [Member]

Impairment of Long-Lived Assets, Other Assets and Equity Method Investments [Member]

Significant Unobservable Inputs (Level 3) [Member]

Fair Value, Measurements, Nonrecurring [Member]

Coatings and Infrastructure Solutions [Member]

Performance Materials [Member]

Significant Unobservable Inputs (Level 3) [Member]

Coatings and Infrastructure Solutions [Member]

1Q12 Restructuring [Member]

4Q12 Restructuring [Member]

Significant Unobservable Inputs (Level 3) [Member]

Coatings and Infrastructure Solutions [Member]

Performance Materials [Member]

Corporate Segment [Member]

Coatings and Infrastructure Solutions [Member]

Performance Materials [Member]

Feedstocks and Energy [Member]

Corporate Segment [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Fair Value, Assets, Level 1 to Level 2 Transfers, Amount

Long-Lived Assets, Other Assets and Equity method Investments, Fair Value Disclosure

127

Other Assets, Fair Value Disclosure

100

Equity Method Investments, Fair Value Disclosure

Asset write-downs and write-offs

178

-693

-178

-61

-36

-27

-66

-15

-94

-246

-175

-3

-9

-94

-37

-40

-576

-16

-178

-7

-313

Restructuring Reserve, Accrual Adjustment

-16

-4

-1

-15

-4

Goodwill, Fair Value Disclosure

Goodwill impairment loss

-220

[1]

-220

[1]

-220

[1]

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value

1,227

[2]

1,057

[2]

1,141

[2]

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Earnings

[2],[3]

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Purchases

1,198

[2]

2,558

[2]

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Settlements

$1,028

[2]

$2,650

[2]

[1]

See Note 9 for information regarding the goodwill impairment loss.

[2]

Included in bAccounts and notes receivable b Otherb in the consolidated balance sheets.

[3]

Included in "Selling, general and administrative expenses" in the consolidated statements of income.

SUPPLEMENTARY_INFORMATION_Sund

SUPPLEMENTARY INFORMATION (Sundry Income, Net) (Details) (USD $)

12 Months Ended

1 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

In Millions, unless otherwise specified

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Nov. 30, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Contract Manufacturing Business [Member]

Performance Plastics [Member]

Corporate Segment [Member]

Impact to Sundry income (expense) [Member]

Freeport LNG Development, L.P. [Member]

Polypropylene Licensing and Catalyst Busines [Member]

Dow Kokam LLC [Member]

K-Dow Matter [Member]

Feedstocks and Energy [Member]

Positive Outcome of Litigation [Member]

Corporate Segment [Member]

Supplementary Information [Line Items]

Total sundry income (expense) - net

$2,554

($27)

($316)

Gain on sales of other assets and securities

[1]

119

[1]

Foreign exchange loss

-31

-51

-53

Dividend income

Recognized Gain in Current Period, Former Gain Contingency

2,161

[2]

Gain (loss) on divestiture

[3]

-36

[3]

451

[4]

Loss on early extinguishment of debt

-329

-123

-482

Cost-method Investments, Realized Gain (Loss)

Reclassification of cumulative translation adjustment

[5]

-6

[2]

Gain on consolidation of joint venture

Other - net

$67

$57

[1]

The 2013 gain on sales of other assets and investments also included a $21 million gain reported as "Reclassification of cumulative translation adjustments."

[2]

See Note 14 for additional information.

[3]

The 2011 loss on the sale of a contract manufacturing business also included a $6 million loss reported as "Reclassification of cumulative translation adjustments."

[4]

See Note 5 for additional information.

[5]

Cumulative translation adjustments reclassified from "Accumulated other comprehensive income (loss)" into income resulted from transactions that qualified as a complete liquidation of an investment in a foreign entity.

SUPPLEMENTARY_INFORMATION_Accr

SUPPLEMENTARY INFORMATION (Accrued and other current liabilities) (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Accrued and other current liabilities	$2,916	$2,656
Accrued and Other Current Liabilities [Member]	'	'
Accrued payroll	$968	$620

SUPPLEMENTARY_INFORMATION_Othe

SUPPLEMENTARY INFORMATION (Other Income Statement and Cash Flow Information) (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Supplementary Information [Abstract]	'		'		'
Cash payments for interest	$1,191		$1,345		$1,434
Cash payments for income taxes	1,708		1,107		1,056
Provision for doubtful receivables	$59	[1]	$13	[1]	$18	[1]

[1]	ncluded in bSelling, general and administrative expensesb in the consolidated statements of income.

EARNINGS_PER_SHARE_CALCULATION2

EARNINGS PER SHARE CALCULATIONS (Net Income) (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Earnings Per Share [Abstract]	'		'		'
Net Income	$4,816		$1,100		$2,784
Net (income) loss attributable to noncontrolling interests	-29		82		-42
Net Income Attributable to The Dow Chemical Company	4,787		1,182		2,742
Preferred stock dividends	-340		-340	[1]	-340	[1]
Net income attributable to participating securities	38	[2]	13	[2]	30	[2]
Net income attributable to common stockholders	$4,409		$829		$2,372

[1]	Preferred stock dividends were not added back in the calculation of diluted earnings per share for the periods ended December 31, 2012 and 2011 because the effect of adding them back would have been antidilutive.
[2]	Deferred stock awards are considered participating securities due to Dow's practice of paying dividend equivalents on unvested shares.

EARNINGS_PER_SHARE_CALCULATION3

EARNINGS PER SHARE CALCULATIONS (Earnings Per Share Calculation - Basic) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Earnings Per Share [Abstract]	'		'		'
Net income, basic (in dollars per share)	$4.06		$0.94		$2.42
Net (income) loss attributable to noncontrolling interests, basic (in dollars per share)	($0.02)		$0.07		($0.03)
Net income attributable to The Dow Chemical Company, basic (in dollars per share)	$4.04		$1.01		$2.39
Preferred stock dividends, basic (in dollars per share)	($0.29)		($0.29)		($0.30)
Net income attributable to participating securities, basic (in dollars per share)	($0.03)	[1]	($0.01)	[1]	($0.03)	[1]
Earnings per common share - basic (in dollars per share)	$3.72		$0.71		$2.06

[1]	Deferred stock awards are considered participating securities due to Dow's practice of paying dividend equivalents on unvested shares.

EARNINGS_PER_SHARE_CALCULATION4

EARNINGS PER SHARE CALCULATIONS (Earnings Per Share Calculation - Diluted) (Details) (USD $)	12 Months Ended
In Millions, except Per Share data, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Earnings Per Share [Abstract]	'		'		'
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	$4,816		$1,100		$2,784
Net Income (Loss) Attributable to Noncontrolling Interest	29		-82		42
Net Income (Loss) Attributable to Parent	4,787		1,182		2,742
Antidilutive Dividends, Preferred Stock	0		'		'
Dividends, Preferred Stock	-340		-340	[1]	-340	[1]
Participating Securities, Distributed and Undistributed Earnings	38	[2]	13	[2]	30	[2]
Net income attributable to common stockholders, Diluted	$4,749		$829		$2,372
Net income, diluted (in dollars per share)	$3.73		$0.93		$2.40
Net (income) loss attributable to noncontrolling interests, diluted (in dollars per share)	($0.02)		$0.07		($0.03)
Net income attributable to The Dow Chemical Company, diluted (in dollars per share)	$3.71		$1		$2.37
Preferred stock dividends, diluted (in dollars per share)	'		($0.29)	[1]	($0.29)	[1]
Net income attributable to participating securities, diluted (in dollars per share)	($0.03)	[2]	($0.01)	[2]	($0.03)	[2]
Earnings per common share - diluted (in dollars per share)	$3.68		$0.70		$2.05

[1]	Preferred stock dividends were not added back in the calculation of diluted earnings per share for the periods ended December 31, 2012 and 2011 because the effect of adding them back would have been antidilutive.
[2]	Deferred stock awards are considered participating securities due to Dow's practice of paying dividend equivalents on unvested shares.

EARNINGS_PER_SHARE_CALCULATION5

EARNINGS PER SHARE CALCULATIONS (Reconciliation of Shares) (Details)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Earnings Per Share Disclosure [Line Items]	'		'		'
Weighted-average common shares - basic	1,186.20		1,169.70		1,149
Plus dilutive effect of stock options and awards	7.4		6.7		9.2
Incremental Common Shares Attributable to Dilutive Effect of Conversion of Preferred Stock	96.8		0	[1]	0	[1]
Weighted-average common shares outstanding - diluted	1,290.40		1,176.40		1,158.20
Employee Stock Option [Member]	'		'		'
Earnings Per Share Disclosure [Line Items]	'		'		'
Antidilutive Securities Excluded from Computation of Earnings Per Share (shares)	47.4	[2]	52.6	[2]	44.7	[2]

[1]	Conversion of the Cumulative Convertible Perpetual Preferred Stock, Series A into shares of the Companybs common stock was excluded from the calculation of diluted earnings per share for the periods ended December 31, 2012 and 2011 because the effect of including them would have been antidilutive.
[2]	These outstanding options to purchase shares of common stock and deferred stock awards were excluded from the calculation of diluted earnings per share because the effect of including them would have been antidilutive.

COMMITMENTS_AND_CONTINGENT_LIA2

COMMITMENTS AND CONTINGENT LIABILITIES (Dow Corning Credit Facility) (Narrative) (Details) (USD $)	Dec. 31, 2013	Jun. 01, 2013	Jun. 02, 2004	Dec. 31, 2013	Jun. 01, 2013
In Millions, unless otherwise specified		Dow Corning Corporation [Member]	Dow Corning Corporation [Member]	Dow Corning Corporation [Member]	Credit Facility Provided To Joint Venture Reporting Entity Share [Member]
					Dow Corning Corporation [Member]
Loss Contingencies [Line Items]	'	'	'	'	'
Equity method investment, ownership percentage	'	'	'	50.00%	'
Joint Plan credit facility	$6,370	$50	$300	'	$25

COMMITMENTS_AND_CONTINGENT_LIA3

COMMITMENTS AND CONTINGENT LIABILITIES (Environmental Matters) (Narrative) (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Loss Contingencies [Line Items]	'	'	'
Environmental Remediation Expense	$203	$197	$261
Capital expenditures for environmental protection	102	145	170
Accrual for Environmental Loss Contingencies [Roll Forward]	'	'	'
Accrued Obligations for Environmental Matters, beginning balance	754	733	'
Accrued Obligations for Environmental Matters, Additional accruals	200	203	'
Accrued Obligations for Environmental Matters, Charges against reserve	-222	-176	'
Accrued Obligations for Environmental Matters, Foreign currency impact	-10	-6	'
Accrued Obligations for Environmental Matters, ending balance	722	754	733
Accrual For Environmental Loss Contingencies Midland Offsite Matters [Member]	'	'	'
Accrual for Environmental Loss Contingencies [Roll Forward]	'	'	'
Accrued Obligations for Environmental Matters, ending balance	47	42	'
Accrual For Environmental Loss Contingencies Superfund Sites [Member]	'	'	'
Accrual for Environmental Loss Contingencies [Roll Forward]	'	'	'
Accrued Obligations for Environmental Matters, ending balance	$73	$69	'

COMMITMENTS_AND_CONTINGENT_LIA4

COMMITMENTS AND CONTINGENT LIABILITIES (Asbestos-Related Matters of Union Carbide Corporation) (Table and Narrative) (Details) (Union Carbide Corporation [Member], USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2002
Loss Contingencies [Line Items]	'	'	'	'
Liability for asbestos claims, gross	$501	$602	$668	$2,200
Percentage of recorded asbestos liability related to pending claims	19.00%	18.00%	'	'
Percentage of recorded asbestos liability related to future claims	81.00%	82.00%	'	'
Estimated insurance recoveries	91	179	'	1,350
Defense and resolution costs for asbestos related claims, net of insurance	107	100	88	'
Estimated Insurance Recoveries Defense And Resolution Costs [Member]	'	'	'	'
Loss Contingencies [Line Items]	'	'	'	'
Estimated insurance recoveries	66	154	'	'
Estimated Insurance Recoveries Carriers Without Settlement Agreements [Member]	'	'	'	'
Loss Contingencies [Line Items]	'	'	'	'
Estimated insurance recoveries	$25	$25	'	'

COMMITMENTS_AND_CONTINGENT_LIA5

COMMITMENTS AND CONTINGENT LIABILITIES (Synthetic Rubber Industry Matters) (Narrative) (Details)	1 Months Ended		3 Months Ended	1 Months Ended
	Nov. 30, 2006	Nov. 30, 2006	Dec. 31, 2006	Dec. 31, 2007	Dec. 31, 2007
	Fine Issued for Butadiene Rubber and Emulsion Styrene Butadiene Rubber Business [Member]	Fine Issued for Butadiene Rubber and Emulsion Styrene Butadiene Rubber Business [Member]	Fine Issued for Butadiene Rubber and Emulsion Styrene Butadiene Rubber Business [Member]	Fine Issued Polychloroprene Business [Member]	Fine Issued Polychloroprene Business [Member]
	USD ($)	EUR (€)	USD ($)	USD ($)	EUR (€)
Loss Contingencies [Line Items]	'	'	'	'	'
Fine issued in connection with alleged violation of competition laws	$85,000,000	€ 64,575,000	'	$66,000,000	€ 48,675,000
Loss contingency	'	'	$85,000,000	'	'

COMMITMENTS_AND_CONTINGENT_LIA6

COMMITMENTS AND CONTINGENT LIABILITIES (Rohm and Haas Pension Plan Matters) (Narrative) (Details) (Rohm And Haas [Member], USD $)	Dec. 31, 2012	Apr. 02, 2009
In Millions, unless otherwise specified	Dec. 31, 2012	Apr. 02, 2009
Rohm And Haas [Member]	'	'
Loss Contingencies [Line Items]	'	'
Pension liability from Rohm and Haas acquisition	$50	$185

COMMITMENTS_AND_CONTINGENT_LIA7

COMMITMENTS AND CONTINGENT LIABILITIES COMMITMENTS AND CONTINGENT LIABILITIES (Urethane Matters) (Details) (Urethane Antitrust Litigation [Domain], USD $)	1 Months Ended	3 Months Ended
In Millions, unless otherwise specified	Jul. 31, 2013	Mar. 31, 2013	Jun. 30, 2013
	July 26, 2013 Urethane Matters Ruling [Member]	February 20, 2013 Urethane Matters Ruling [Member]	May 15, 2013 Urethane Matters Ruling [Member]
Loss Contingencies [Line Items]	'	'	'
Loss Contingency, Damages Awarded, Value	$1,060	$400	$1,200

COMMITMENTS_AND_CONTINGENT_LIA8

COMMITMENTS AND CONTINGENT LIABILITIES (Purchase Commitments) (Table and Narrative) (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Materials Services and Other Items [Member]	'	'	'
Unrecorded Unconditional Purchase Obligation [Line Items]	'	'	'
Other outstanding purchase commitments	$254	'	'
Ethylene related products [Member]	'	'	'
Unrecorded Unconditional Purchase Obligation [Line Items]	'	'	'
Purchase commitments Ethylene related products	405	304	552
Fixed and determinable portion of obligations under purchase commitments, 2014	2,858	'	'
Fixed and determinable portion of obligations under purchase commitments, 2015	2,580	'	'
Fixed and determinable portion of obligations under purchase commitments, 2016	2,175	'	'
Fixed and determinable portion of obligations under purchase commitments, 2017	1,924	'	'
Fixed and determinable portion of obligations under purchase commitments, 2018	1,818	'	'
Fixed and determinable portion of obligations under purchase commitments, 2019 and beyond	6,883	'	'
Fixed and determinable portion of obligations under purchase commitments, total	$18,238	'	'

COMMITMENTS_AND_CONTINGENT_LIA9

COMMITMENTS AND CONTINGENT LIABILITIES (Guarantees) (Table and Narrative) (Details)

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Apr. 02, 2013

Jun. 16, 2013

Dec. 31, 2013

Guarantees subject to indemnification from third parties [Member]

Guarantees [Member]

Residual Value Guarantees [Member]

Total Guarantees [Member]

Sadara [Member]

USD ($)

Guarantee of Indebtedness of Others [Member]

Long Term Debt entered into by Equity Method Investee [Domain]

USD ($)

Sukuk [Member]

Additional Project Financing [Member]

Total Project Financing [Member]

USD ($)

SAR

USD ($)

Guarantor Obligations [Line Items]

Indemnified amount if required to perform under a guarantee

$49,000,000

Final expiration

'2021

[1]

Guarantees, Maximum Future Payments

98,000,000

5,074,000,000

1,544,000,000

[2]

708,000,000

637,000,000

[1],[2]

5,782,000,000

2,181,000,000

[2]

4,400,000,000

Guarantees, Recorded Liability

137,000,000

48,000,000

27,000,000

31,000,000

[1]

164,000,000

79,000,000

Islamic Bond - Noncurrent

2,000,000,000

7,500,000,000

Project Financing, Maximum Borrowing Capacity

10,500,000,000

12,500,000,000

Project Financing, Amount Outstanding

$5,800,000,000

Equity method investment, ownership percentage

35.00%

[3]

35.00%

[3]

[1]

Does not include the residual value guarantee related to the Company's variable interest in an owner trust; see Note 19.

[2]

The Company was indemnified by a third party for $49 million if required to perform under a $98 million guarantee.

[3]

Sadara Chemical Company became a principal nonconsolidated affiliate in the fourth quarter of 2012.

Recovered_Sheet1

COMMITMENTS AND CONTINGENT LIABILITIES (Asset Retirement Obligations) (Narrative) (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
	brinesandwells
	wells
	manufacturingsites
	countries
Loss Contingencies [Line Items]	'	'
Conditional Asset Retirement Obligations Carrying Value	$34	$34
Asset retirement obligation discount rate	0.88%	0.87%
Asset Retirement Obligation, Roll Forward Analysis [Roll Forward]	'	'
Asset retirement obligation, beginning balance	92	88
Additional accruals	5	2
Liabilities settled	-2	-6
Accretion expense	1	1
Revisions in estimated cash flows	-8	7
Other	1	0
Asset retirement obligation, ending balance	$89	$92
Number of underground storage wells without conditional asset retirement obligation	44	'
Number of underground brine, mining and other wells without conditional asset retirement obligation	140	'
Number Of Manufacturing Sites	201	'
Number Of Countries With Manufacturing Sites	36	'

Recovered_Sheet2

COMMITMENTS AND CONTINGENT LIABILITIES COMMITMENTS AND CONTINGENT LIABILITIES (K-Dow) (Narrative) (Details) (USD $)	Jun. 30, 2013	7-May-13	24-May-12	Feb. 28, 2013	Jun. 30, 2013	Jun. 30, 2013
In Millions, unless otherwise specified	K-Dow Matter [Member]	K-Dow Matter [Member]	K-Dow Matter [Member]	Final Interest and Costs Awarded [Member]	Cost of Sales [Member]	Impact to Sundry income (expense) [Member]
		Positive Outcome of Litigation [Member]	Positive Outcome of Litigation [Member]	Positive Outcome of Litigation [Member]	Segment Reconciling Items [Member]	Corporate Segment [Member]
					K-Dow Matter [Member]	K-Dow Matter [Member]
					Positive Outcome of Litigation [Member]	Positive Outcome of Litigation [Member]
Gain Contingencies [Line Items]	'	'	'	'	'	'
Gain Contingency, Unrecorded Amount	'	'	$2,161	$318	'	'
Gain Contingency Cash Settlement	'	2,195	'	'	'	'
Former Gain Contingency, Recognized in Current Period	$2,195	'	'	'	$34	$2,161

TRANSFERS_OF_FINANCIAL_ASSETS_1

TRANSFERS OF FINANCIAL ASSETS (Sale of Trade Accounts Receivable in North America and Europe) (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Tranfers of Financial Assets [Line Items]	'		'		'
Interests in conduits	$1,028		$2,650		$1,737
North America and Europe [Member]	'		'		'
Tranfers of Financial Assets [Line Items]	'		'		'
Carrying value of interests held	1,227		1,057		'
North America and Europe [Member] \| Trade Accounts Receivable [Member]	'		'		'
Tranfers of Financial Assets [Line Items]	'		'		'
Gain (Loss) from sale of transferred financial assets	-17		-17		-24
Percentage of anticipated credit losses	0.71%		0.73%		'
Impact to carrying value, 10 percent adverse change	1		1		'
Impact to carrying value, 20 percent adverse change	2		2		'
Derecognized Assets, Securitized or Asset-backed Financing Arrangement Assets and any Other Financial Assets Managed Together, Net Credit Losses During Period	1		1		8
Sale of receivables	34		57		16
Collections reinvested in revolving receivables	25,864		25,828		28,609
Interests in conduits	1,028	[1]	2,650	[1]	1,737	[1]
Delinquencies on sold receivables still outstanding	138		164		'
Trade accounts receivable outstanding and derecognized	2,494		2,294		'
Repurchase of previously sold receivables, related to a divestiture	$10		'		$71

[1]	Presented in "Operating Activities" in the consolidated statements of cash flows.

TRANSFERS_OF_FINANCIAL_ASSETS_2

TRANSFERS OF FINANCIAL ASSETS (Sale of Trade Accounts Receivable in Asia Pacific) (Details) (Asia Pacific [Member], USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Tranfers of Financial Assets [Line Items]	'	'	'
Sale of participating interests	$59	$64	$143
Collections reinvested in revolving receivables	48	58	120
Derecognized from the consolidated balance sheets	15	13	'
Outstanding in the consolidated balance sheets	195	283	'
Total accounts receivable in select Asia Pacific entities	210	296	'
Trade Accounts Receivable [Member]	'	'	'
Tranfers of Financial Assets [Line Items]	'	'	'
Credit losses on receivables relating to the participating interests sold during the year	0	0	'
Delinquencies on sold receivables still outstanding	$0	$0	'

NOTES_PAYABLE_LONGTERM_DEBT_AN2

NOTES PAYABLE, LONG-TERM DEBT AND AVAILABLE CREDIT FACILITIES (Schedule of Notes Payable) (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Debt Disclosure [Abstract]	'	'
Notes payable to banks	$300	$319
Notes payable to related companies	137	66
Notes payable trade	6	11
Notes payable	$443	$396
Year-end average interest rates	3.23%	3.14%

NOTES_PAYABLE_LONGTERM_DEBT_AN3

NOTES PAYABLE, LONG-TERM DEBT AND AVAILABLE CREDIT FACILITIES (Schedule of Long-Term Debt) (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Debt Instrument [Line Items]	'	'
Unamortized debt discount	($336)	($403)
Long-term debt due within one year	-697	-672
Long-Term Debt	16,820	19,919
Maturities of Long-term Debt [Abstract]	'	'
2014	697	'
2015	407	'
2016	1,366	'
2017	775	'
2018	930	'
Capital Lease Obligations [Member]	'	'
Debt Instrument [Line Items]	'	'
Long-Term Debt	41	21
Final maturity 2013 [Member]	'	'
Debt Instrument [Line Items]	'	'
Long-Term Debt	0	404
Average interest rate in period	0.00%	6.01%
Final Maturity 2014 [Member]	'	'
Debt Instrument [Line Items]	'	'
Long-Term Debt	399	1,138
Average interest rate in period	5.33%	6.86%
Final maturity 2015 [Member]	'	'
Debt Instrument [Line Items]	'	'
Long-Term Debt	56	1,290
Average interest rate in period	2.89%	5.82%
Final maturity 2016 [Member]	'	'
Debt Instrument [Line Items]	'	'
Long-Term Debt	805	789
Average interest rate in period	2.53%	2.54%
Final Maturity 2017 [Member]	'	'
Debt Instrument [Line Items]	'	'
Long-Term Debt	491	890
Average interest rate in period	5.65%	5.88%
Final Maturity 2018 [Member]	'	'
Debt Instrument [Line Items]	'	'
Long-Term Debt	570	840
Average interest rate in period	5.43%	5.59%
Final Maturity 2019 and thereafter [Member]	'	'
Debt Instrument [Line Items]	'	'
Long-Term Debt	12,200	12,148
Average interest rate in period	5.94%	5.96%
U.S. Dollar loans, Various Rates and Maturities [Member]	'	'
Debt Instrument [Line Items]	'	'
Long-Term Debt	490	288
Average interest rate in period	1.44%	2.30%
Foreign Currency Loans, Various Rates and Maturities [Member]	'	'
Debt Instrument [Line Items]	'	'
Long-Term Debt	1,140	1,336
Average interest rate in period	3.18%	3.50%
Medium Term Notes Varying Maturities Through 2023 [Member]	'	'
Debt Instrument [Line Items]	'	'
Long-Term Debt	1,143	1,132
Average interest rate in period	3.76%	4.26%
Pollution Control/Industrial Revenue Bonds, Varying Maturities Through 2038 [Member]	'	'
Debt Instrument [Line Items]	'	'
Long-Term Debt	$518	$718
Average interest rate in period	5.59%	5.67%

NOTES_PAYABLE_LONGTERM_DEBT_AN4

NOTES PAYABLE, LONG-TERM DEBT AND AVAILABLE CREDIT FACILITIES (Narrative) (Details)

12 Months Ended

3 Months Ended

12 Months Ended

1 Months Ended

3 Months Ended

1 Months Ended

12 Months Ended

1 Months Ended

2 Months Ended

12 Months Ended

3 Months Ended

2 Months Ended

3 Months Ended

1 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

1 Months Ended

In Millions, unless otherwise specified

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Apr. 05, 2013

Jan. 31, 2014

Dec. 31, 2013

Sep. 30, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Jan. 31, 2012

Nov. 14, 2012

Nov. 14, 2011

Nov. 14, 2012

Nov. 14, 2011

Nov. 14, 2012

Dec. 31, 2012

Sep. 30, 2012

Aug. 31, 2011

31-May-11

Feb. 28, 2011

Dec. 31, 2013

Nov. 18, 2013

Mar. 22, 2011

Nov. 18, 2013

Mar. 22, 2011

Mar. 08, 2012

Dec. 31, 2013

Jun. 24, 2013

Jun. 28, 2013

Jun. 30, 2013

Mar. 08, 2012

Mar. 31, 2012

Dec. 17, 2012

Dec. 31, 2012

Mar. 25, 2013

Mar. 31, 2013

Aug. 15, 2013

Dec. 31, 2013

Sep. 15, 2013

Jun. 28, 2013

Dec. 31, 2011

Mar. 31, 2013

Dec. 31, 2012

Mar. 31, 2012

Mar. 31, 2011

Dec. 31, 2013

Jun. 30, 2013

Dec. 31, 2013

Dec. 31, 2011

Nov. 30, 2013

USD ($)

Term Loan Facility [Domain]

$100 Million Revolving Credit Facility Effective 01/2014 Due 10/2016 [Domain]

2011 Revolving Credit Facility [Member]

Pollution control industrial revenue bonds tax-exempt [Member]

InterNotes issued [Member]

Inter Notes [Member]

Long Term Debt entered into by Variable Interest Entities [Member]

Long Term Debt Repayment - Variable Interest Entity [Member] [Domain]

Pollution control industrial revenue bonds [Member]

Public Offering [Member]

Three Point Zero Percent Due 2022 [Member] [Domain]

Four Point One Two Five Percent Due 2021 [Member]

Five Point Two Five Percent Notes Due 2041 [Member]

Four Point Three Seven Five Percent Due 2042 [Member] [Domain]

Debt [Member]

Long-term Debt [Member]

Pollution control industrial revenue bonds tax-exempt [Member]

Tender Offer of Long Term Debt [Member]

Redemption of Notes [Member]

Redemption of InterNotes [Member]

Inter Notes [Member]

Corporate [Member]

Dow Kokam LLC [Member]

USD ($)

EUR (€)

USD ($)

EUR (€)

USD ($)

Redemption of Notes [Member]

USD ($)

Six percent notes due September 15 2017 [Member]

Five point seven percent notes due May 15 2018 [Member]

USD ($)

Five point six percents due March 15, 2013 [Member]

Five point nine percent notes due February 15 2015 [Member]

Four point eight five percent notes due August 15, 2012 [Member]

Seven Point Six Percent Notes Due 2014 [Member]

Seven point six percent notes due May 15 2014 [Member]

Six point eight five percent notes due August 15 2013 [Member]

USD ($)

Tender Offer of Long Term Debt [Member]

Redemption of Notes [Member]

Redemption of InterNotes [Member]

Inter Notes [Member]

USD ($)

Notes Payable Long Term Debt and Available Credit Facilities [Line Items]

Debt Instrument, Face Amount on Issuance

$2,500

$2,000

$1,250

$750

$1,250

Debt Instrument, Interest Rate, Stated Percentage

3.24%

2.95%

3.71%

3.00%

4.13%

5.25%

4.38%

6.00%

5.70%

5.60%

5.90%

4.85%

7.60%

6.85%

Redemption price of the principle debt amount

108.40%

101.80%

109.60%

107.80%

Line of Credit Facility, Remaining Borrowing Capacity

6,070

Line of Credit Facility, Maximum Borrowing Capacity

6,370

300

100

Long-Term Debt

16,820

19,919

Extinguishment of Debt, Amount

700

1,500

414

286

1,500

1,250

1,000

750

138

209

142

1,538

Loss on early extinguishment of debt

329

123

482

472

156

108

Repayments of Notes Payable

105

900

317

253

250

707

500

800

200

250

Parked Tax-Exempt Municipal Bonds

126

Repayments of Long-term Debt

4,272

3,988

5,337

Debt instrument covenant, ratio of indebtedness to net capital, maximum

0.65

Amount of debt, if exceeded, causes company to comply with capitalization ratios

500

Amount at which a failure to pay results in default

100

Permitted amount of acceleration of principal which causes default

400

Amount of judgment which causes default

400

Proceeds from issuance of long-term debt

959

3,347

3,624

447

281

436

367

1,200

Long-term Line of Credit, Noncurrent

300

Proceeds from (Repayments of) Debt

Repayments of Debt

$119

NOTES_PAYABLE_LONGTERM_DEBT_AN5

NOTES PAYABLE, LONG-TERM DEBT AND AVAILABLE CREDIT FACILITIES NOTES PAYABLE, LONG-TERM DEBT AND AVAILABLE CREDIT FACILITIES (Schedule of Committed and Available Credit Facilities) (Details) (USD $)	Dec. 31, 2013
In Millions, unless otherwise specified	Dec. 31, 2013
Line of Credit Facility [Line Items]	'
Line of Credit Facility, Maximum Borrowing Capacity	$6,370
Line of Credit Facility, Remaining Borrowing Capacity	6,070
Five Year Competitive Advance and Revolving Credit Facility Agreement [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
$170M Revolving Credit Facility Due 10/2016 [Domain]	'
Line of Credit Facility [Line Items]	'
Line of Credit Facility, Maximum Borrowing Capacity	170
Line of Credit Facility, Remaining Borrowing Capacity	170
$100M Revolving Credit Facility Due 3/2014 [Domain]	'
Line of Credit Facility [Line Items]	'
Line of Credit Facility, Maximum Borrowing Capacity	100
Line of Credit Facility, Remaining Borrowing Capacity	100
$300M Revolving Credit Facility Due 10/2016 [Domain]	'
Line of Credit Facility [Line Items]	'
Line of Credit Facility, Maximum Borrowing Capacity	300
Line of Credit Facility, Remaining Borrowing Capacity	300
Term Loan Facility [Domain]	'
Line of Credit Facility [Line Items]	'
Line of Credit Facility, Maximum Borrowing Capacity	300
Line of Credit Facility, Remaining Borrowing Capacity	0
$200 Million Revolving Credit Facility Due 4/2016 [Domain]	'
Line of Credit Facility [Line Items]	'
Line of Credit Facility, Maximum Borrowing Capacity	200
$200M Revolving Credit Facility due 4/2016 [Domain]	'
Line of Credit Facility [Line Items]	'
Line of Credit Facility, Remaining Borrowing Capacity	200
$200 Million Revolving Credit Facility Due 10/2016 [Domain]	'
Line of Credit Facility [Line Items]	'
Line of Credit Facility, Maximum Borrowing Capacity	200
Line of Credit Facility, Remaining Borrowing Capacity	200
$100 Million Revolving Credit Facility Due 10/2016 [Domain]	'
Line of Credit Facility [Line Items]	'
Line of Credit Facility, Maximum Borrowing Capacity	100
Line of Credit Facility, Remaining Borrowing Capacity	$100

PENSION_PLANS_AND_OTHER_POSTRE2

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS (Pension Plans) (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Defined Benefit Plan Disclosure [Line Items]	'	'	'	'
Pension contributions	'	$865,000,000	$903,000,000	806,000,000
Defined Benefit Plan, Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets, Aggregate Projected Benefit Obligation	'	22,565,000,000	24,659,000,000	'
Defined Benefit Plan, Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets, Aggregate Accumulated Benefit Obligation	'	21,554,000,000	23,422,000,000	'
Defined Benefit Plan, Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets, Aggregate Fair Value of Plan Assets	'	16,247,000,000	15,458,000,000	'
Defined Benefit Pension Plans [Member]	'	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'	'
Defined Benefit Plan, Accumulated Benefit Obligation	'	23,800,000,000	25,300,000,000	'
Expected pension contributions	800,000,000	'	'	'
Discount rate - benefit obligations	'	4.54%	3.88%	4.93%
Rate of increase in future compensation levels - benefit obligations	'	4.15%	3.96%	4.14%
Discount rate - net periodic costs	'	3.88%	4.93%	5.38%
Rate of increase in future compensation levels - net periodic costs	'	3.96%	4.14%	4.16%
Expected long-term rate of return on plan assets - net periodic costs	'	7.47%	7.60%	7.86%
Defined Benefit Pension Plans, U.S.	'	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'	'
Discount rate - benefit obligations	'	4.92%	4.02%	4.98%
Rate of increase in future compensation levels - benefit obligations	'	4.50%	4.50%	4.50%
Discount rate - net periodic costs	'	4.02%	4.98%	5.51%
Rate of increase in future compensation levels - net periodic costs	'	4.50%	4.50%	4.50%
Expected long-term rate of return on plan assets - net periodic costs	'	7.85%	7.83%	8.18%
Defined Contribution Pension [Member]	'	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'	'
Defined contribution plan expense recognized	'	$231,000,000	$186,000,000	163,000,000
Minimum [Member]	'	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'	'
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate Support, Bond Indices	'	'.6	'	'
Maximum [Member]	'	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'	'
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate Support, Bond Indices	'	'.90	'	'

PENSION_PLANS_AND_OTHER_POSTRE3

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS (Other Postretirement Benefits) (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Employer Group Waiver Plan [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Actuarial gain included in accumulated other comprehensive loss	$250	'	'
Reduction in postretirement benefit obligation	250	'	'
Decrease in net periodic benefit costs in next twelve months	25	'	'
Other Postretirement Benefits [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total recognized in net periodic benefit cost and other comprehensive income (loss)	-307	280	129
United States Postretirement Benefit Plan of US Entity, Defined Benefit [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Defined Benefit Plan, Effect of One Percentage Point Increase on Accumulated Postretirement Benefit Obligation	25	'	'
Defined Benefit Plan, Effect of One Percentage Point Increase On Net Periodic Postretirement Benefit Cost	1	'	'
Discount rate - benefit obligations	4.37%	3.67%	4.66%
Initial health care cost trend rate - benefit obligations	7.45%	7.84%	8.28%
Ultimate health care cost trend rate - benefit obligations	5.00%	5.00%	5.00%
Year ultimate trend rate to be reached - benefit obligations	'2020	'2019	'2019
Discount rate - net periodic costs	3.67%	4.66%	5.15%
Expected long-term rate of return on plan assets - net periodic costs	0.00%	1.00%	3.60%
Initial health care cost trend rate - net periodic costs	7.84%	8.28%	8.70%
Ultimate health care cost trend rate - net periodic costs	5.00%	5.00%	5.00%
Year ultimate trend rate to be reached - net periodic costs	'2020	'2019	'2019
Defined benefit plan effect of one percentage point decrease on accumulated postretirement benefit obligation	29	'	'
Defined benefit plan effect of one percentage point decrease on net periodic postretirement benefit cost	$1	'	'

PENSION_PLANS_AND_OTHER_POSTRE4

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS (Net Periodic Benefit Cost and Other Changes in Plan Assets and Benefit Obligations Recognized in Other Comprehensive Income for All Significant Plans) (Details) (USD $)	12 Months Ended								3 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2012		Dec. 31, 2011	Dec. 31, 2013
	Defined Benefit Pension Plans [Member]		Defined Benefit Pension Plans [Member]	Defined Benefit Pension Plans [Member]	Other Postretirement Benefits [Member]	Other Postretirement Benefits [Member]		Other Postretirement Benefits [Member]	4Q12 Restructuring [Member]
Defined Benefit Plan Disclosure [Line Items]	'		'	'	'	'		'	'
Service cost	$471		$378	$347	$19	$17		$15	'
Interest cost	1,012		1,093	1,121	78	92		100	'
Expected return on plan assets	-1,248		-1,262	-1,305	0	-1		-6	'
Amortization of prior service cost (credit)	25		26	28	-4	-4		-1	'
Amortization of unrecognized loss	788		519	374	4	1		1	'
Curtailment/settlement/other	5	[1]	0	-4	0	9	[2]	0	9
Net periodic benefit cost	1,053		754	561	97	114		109	'
Net (gain) loss	-2,343		3,135	2,009	-404	163		20	'
Amortization of prior service (cost) credit	-25		-26	-28	4	4		1	'
Amortization of unrecognized loss	-793		-519	-370	-4	-1		-1	'
Total recognized in other comprehensive (income) loss	-3,161		2,590	1,611	-404	166		20	'
Total recognized in net periodic benefit cost and other comprehensive (income) loss	($2,108)		$3,344	$2,172	($307)	$280		$129	'

[1]	Included $9 million of curtailment costs recorded in 2012 related to the 4Q12 Restructuring plan (see Note 3).
[2]	The 2013 impact primarily relates to settlements associated with the wind-up of a Canadian pension plan.

PENSION_PLANS_AND_OTHER_POSTRE5

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS (Change in Projected Benefit Obligations, Plan Assets and Funded Status of All Significant Plans) (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Defined Benefit Pension Plans [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Defined Benefit Plan, Amortization of Net Gains (Losses)	($507)		'		'
Defined Benefit Plan, Amortization of Net Prior Service Cost (Credit)	23		'		'
Defined Benefit Plan, Change in Benefit Obligations [Roll Forward]	'		'		'
Benefit Obligations, Beginning Balance	26,840		22,763		'
Service cost	471		378		347
Interest cost	1,012		1,093		1,121
Plan participants' contributions	17		38		'
Actuarial changes in assumptions and experience	2,029		-3,811		'
Acquisition/divestiture/other activity	0		-51		'
Benefits paid	-1,322		-1,347		'
Currency impact	123		150		'
Termination benefits/curtailment cost/settlements	-85	[1]	5		'
Benefit Obligations, Ending Balance	25,027		26,840		22,763
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]	'		'		'
Fair value of plan assets, beginning balance	17,725		16,119		'
Actual return on plan assets	1,548		1,950		'
Currency impact	85		129		'
Employer contributions	865		903		'
Plan participants' contributions	17		38		'
Acquisition/divestiture/other activity	-91		-67		'
Benefits paid	-1,322		-1,347		'
Fair value of plan assets, ending balance	18,827		17,725		16,119
Funded status at end of year	-6,200		-9,115		'
Defined Benefit Plan, Amounts Recognized in Balance Sheet [Abstract]	'		'		'
Noncurrent assets	139		92		'
Current liabilities	-66		-69		'
Noncurrent liabilities	-6,273		-9,138		'
Net amounts recognized in the consolidated balance sheets	-6,200		-9,115		'
Pension and Other Postretirement Benefit Plans, Accumulated Other Comprehensive Income (Loss), before Tax [Abstract]	'		'		'
Net loss (gain)	7,815		10,951		'
Prior service cost (credit)	103		128		'
Pretax balance in AOCI at end of year	-7,918		-11,079		'
Other Postretirement Benefits [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Defined Benefit Plan, Amortization of Net Gains (Losses)	14		'		'
Defined Benefit Plan, Amortization of Net Prior Service Cost (Credit)	-2		'		'
Defined Benefit Plan, Change in Benefit Obligations [Roll Forward]	'		'		'
Benefit Obligations, Beginning Balance	2,210		2,088		'
Service cost	19		17		15
Interest cost	78		92		100
Plan participants' contributions	0		0		'
Actuarial changes in assumptions and experience	401		164		'
Acquisition/divestiture/other activity	0		0		'
Benefits paid	-156		-164		'
Currency impact	-8		4	[1]	'
Termination benefits/curtailment cost/settlements	0		9		'
Benefit Obligations, Ending Balance	1,742		2,210		2,088
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]	'		'		'
Fair value of plan assets, beginning balance	65		154		'
Actual return on plan assets	0		1		'
Currency impact	0		0		'
Employer contributions	0		-10		'
Plan participants' contributions	0		0		'
Acquisition/divestiture/other activity	0		0		'
Benefits paid	-65		-80		'
Fair value of plan assets, ending balance	0		65		154
Funded status at end of year	-1,742		-2,145		'
Defined Benefit Plan, Amounts Recognized in Balance Sheet [Abstract]	'		'		'
Noncurrent assets	0		0		'
Current liabilities	-157		-99		'
Noncurrent liabilities	-1,585		-2,046		'
Net amounts recognized in the consolidated balance sheets	-1,742		-2,145		'
Pension and Other Postretirement Benefit Plans, Accumulated Other Comprehensive Income (Loss), before Tax [Abstract]	'		'		'
Net loss (gain)	-253		155		'
Prior service cost (credit)	-7		-11		'
Pretax balance in AOCI at end of year	$260		($144)		'

[1]	The 2013 impact primarily relates to settlements associated with the wind-up of a Canadian pension plan.

PENSION_PLANS_AND_OTHER_POSTRE6

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS (Estimated Future Benefit Payments) (Details) (USD $)	Dec. 31, 2013
In Millions, unless otherwise specified	Dec. 31, 2013
Defined Benefit Pension Plans [Member]	'
Defined Benefit Plan, Expected Future Benefit Payments, Fiscal Year Maturity [Abstract]	'
2014	$1,263
2015	1,280
2016	1,305
2017	1,333
2018	1,378
2019 through 2023	7,401
Total	13,960
Other Postretirement Benefits [Member]	'
Defined Benefit Plan, Expected Future Benefit Payments, Fiscal Year Maturity [Abstract]	'
2014	160
2015	157
2016	152
2017	145
2018	141
2019 through 2023	636
Total	$1,391

PENSION_PLANS_AND_OTHER_POSTRE7

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS (Plan Assets) (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
	Dec. 31, 2013	Company common stock [Member]	Company common stock [Member]	Defined Benefit Pension Plans [Member]	Defined Benefit Pension Plans [Member]	Defined Benefit Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]	'	'	'	'	'	'
Fair value of plan assets	'	$0	$0	$18,827	$17,725	$16,119
Defined Benefit Plan Assets Returned to Employer	$32	'	'	'	'	'

PENSION_PLANS_AND_OTHER_POSTRE8

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS (Investment Strategy and Risk Management for Plan Assets) (Details)	12 Months Ended
	Dec. 31, 2013
Defined Benefit Plan Disclosure [Line Items]	'
Defined Benefit Plan, Target Plan Asset Allocations	100.00%
Equity Securities [Member]	'
Defined Benefit Plan Disclosure [Line Items]	'
Defined Benefit Plan, Target Plan Asset Allocations	39.00%
Fixed Income securities	'
Defined Benefit Plan Disclosure [Line Items]	'
Defined Benefit Plan, Target Plan Asset Allocations	38.00%
Alternative Investments [Member]	'
Defined Benefit Plan Disclosure [Line Items]	'
Defined Benefit Plan, Target Plan Asset Allocations	22.00%
Other investments	'
Defined Benefit Plan Disclosure [Line Items]	'
Defined Benefit Plan, Target Plan Asset Allocations	1.00%

PENSION_PLANS_AND_OTHER_POSTRE9

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS (Basis of Fair Value Measurements of Pension Plan Assets) (Details) (USD $)	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
In Millions, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Defined Benefit Pension Plans [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	$18,827		$17,725		$16,119
Defined Benefit Pension Plans [Member] \| Quoted Prices in Active Markets for Identical Items (Level 1) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	5,561		4,916		'
Defined Benefit Pension Plans [Member] \| Significant Other Observable Inputs (Level 2) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	10,216		9,981		'
Defined Benefit Pension Plans [Member] \| Significant Unobservable Inputs (Level 3) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	3,050		2,828		2,486
Cash and Cash Equivalents [Member] \| Defined Benefit Pension Plans [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	1,262		619		'
Cash and Cash Equivalents [Member] \| Defined Benefit Pension Plans [Member] \| Quoted Prices in Active Markets for Identical Items (Level 1) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	83		20		'
Cash and Cash Equivalents [Member] \| Defined Benefit Pension Plans [Member] \| Significant Other Observable Inputs (Level 2) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	1,179		599		'
Cash and Cash Equivalents [Member] \| Defined Benefit Pension Plans [Member] \| Significant Unobservable Inputs (Level 3) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	0		0		'
Equity Securities [Member] \| Defined Benefit Pension Plans [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	8,151		7,146		'
Equity Securities [Member] \| Defined Benefit Pension Plans [Member] \| Quoted Prices in Active Markets for Identical Items (Level 1) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	5,449		4,863		'
Equity Securities [Member] \| Defined Benefit Pension Plans [Member] \| Significant Other Observable Inputs (Level 2) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	2,690		2,270		'
Equity Securities [Member] \| Defined Benefit Pension Plans [Member] \| Significant Unobservable Inputs (Level 3) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	12		13		16
U.S. Equity [Member] \| Defined Benefit Pension Plans [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	3,454	[1]	2,461	[1]	'
U.S. Equity [Member] \| Defined Benefit Pension Plans [Member] \| Quoted Prices in Active Markets for Identical Items (Level 1) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	2,759	[1]	2,143	[1]	'
U.S. Equity [Member] \| Defined Benefit Pension Plans [Member] \| Significant Other Observable Inputs (Level 2) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	695	[1]	318	[1]	'
U.S. Equity [Member] \| Defined Benefit Pension Plans [Member] \| Significant Unobservable Inputs (Level 3) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	0	[1]	0	[1]	'
Company common stock [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	0		0		'
Non-U.S. Equity - Developed Countries [Member] \| Defined Benefit Pension Plans [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	3,138		3,196		'
Non-U.S. Equity - Developed Countries [Member] \| Defined Benefit Pension Plans [Member] \| Quoted Prices in Active Markets for Identical Items (Level 1) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	2,014		1,989		'
Non-U.S. Equity - Developed Countries [Member] \| Defined Benefit Pension Plans [Member] \| Significant Other Observable Inputs (Level 2) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	1,122		1,203		'
Non-U.S. Equity - Developed Countries [Member] \| Defined Benefit Pension Plans [Member] \| Significant Unobservable Inputs (Level 3) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	2		4		'
Emerging Markets Equity [Member] \| Defined Benefit Pension Plans [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	1,232		1,224		'
Emerging Markets Equity [Member] \| Defined Benefit Pension Plans [Member] \| Quoted Prices in Active Markets for Identical Items (Level 1) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	648		728		'
Emerging Markets Equity [Member] \| Defined Benefit Pension Plans [Member] \| Significant Other Observable Inputs (Level 2) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	574		487		'
Emerging Markets Equity [Member] \| Defined Benefit Pension Plans [Member] \| Significant Unobservable Inputs (Level 3) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	10		9		'
Convertible Bonds [Member] \| Defined Benefit Pension Plans [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	349		243		'
Convertible Bonds [Member] \| Defined Benefit Pension Plans [Member] \| Quoted Prices in Active Markets for Identical Items (Level 1) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	23		0		'
Convertible Bonds [Member] \| Defined Benefit Pension Plans [Member] \| Significant Other Observable Inputs (Level 2) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	326		243		'
Convertible Bonds [Member] \| Defined Benefit Pension Plans [Member] \| Significant Unobservable Inputs (Level 3) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	0		0		'
Equity Derivatives [Member] \| Defined Benefit Pension Plans [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	-22		22		'
Equity Derivatives [Member] \| Defined Benefit Pension Plans [Member] \| Quoted Prices in Active Markets for Identical Items (Level 1) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	5		3		'
Equity Derivatives [Member] \| Defined Benefit Pension Plans [Member] \| Significant Other Observable Inputs (Level 2) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	-27		19		'
Equity Derivatives [Member] \| Defined Benefit Pension Plans [Member] \| Significant Unobservable Inputs (Level 3) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	0		0		'
Fixed Income Securities [Member] \| Defined Benefit Pension Plans [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	5,622		6,450		'
Fixed Income Securities [Member] \| Defined Benefit Pension Plans [Member] \| Quoted Prices in Active Markets for Identical Items (Level 1) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	-1		1		'
Fixed Income Securities [Member] \| Defined Benefit Pension Plans [Member] \| Significant Other Observable Inputs (Level 2) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	5,386		6,191		'
Fixed Income Securities [Member] \| Defined Benefit Pension Plans [Member] \| Significant Unobservable Inputs (Level 3) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	237		258		100
U.S. government and municipalities [Member] \| Defined Benefit Pension Plans [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	1,154		1,466		'
U.S. government and municipalities [Member] \| Defined Benefit Pension Plans [Member] \| Quoted Prices in Active Markets for Identical Items (Level 1) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	0		0		'
U.S. government and municipalities [Member] \| Defined Benefit Pension Plans [Member] \| Significant Other Observable Inputs (Level 2) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	1,154		1,464		'
U.S. government and municipalities [Member] \| Defined Benefit Pension Plans [Member] \| Significant Unobservable Inputs (Level 3) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	0		2		'
U.S. agency and agency mortgage backed securities [Member] \| Defined Benefit Pension Plans [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	313		432		'
U.S. agency and agency mortgage backed securities [Member] \| Defined Benefit Pension Plans [Member] \| Quoted Prices in Active Markets for Identical Items (Level 1) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	0		0		'
U.S. agency and agency mortgage backed securities [Member] \| Defined Benefit Pension Plans [Member] \| Significant Other Observable Inputs (Level 2) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	313		432		'
U.S. agency and agency mortgage backed securities [Member] \| Defined Benefit Pension Plans [Member] \| Significant Unobservable Inputs (Level 3) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	0		0		'
Corporate Bonds - Investment Grade [Member] \| Defined Benefit Pension Plans [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	1,397		1,626		'
Corporate Bonds - Investment Grade [Member] \| Defined Benefit Pension Plans [Member] \| Quoted Prices in Active Markets for Identical Items (Level 1) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	0		0		'
Corporate Bonds - Investment Grade [Member] \| Defined Benefit Pension Plans [Member] \| Significant Other Observable Inputs (Level 2) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	1,397		1,626		'
Corporate Bonds - Investment Grade [Member] \| Defined Benefit Pension Plans [Member] \| Significant Unobservable Inputs (Level 3) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	0		0		'
Non-U.S. Governments - Developed Countries [Member] \| Defined Benefit Pension Plans [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	1,075		1,040		'
Non-U.S. Governments - Developed Countries [Member] \| Defined Benefit Pension Plans [Member] \| Quoted Prices in Active Markets for Identical Items (Level 1) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	0		0		'
Non-U.S. Governments - Developed Countries [Member] \| Defined Benefit Pension Plans [Member] \| Significant Other Observable Inputs (Level 2) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	1,075		1,039		'
Non-U.S. Governments - Developed Countries [Member] \| Defined Benefit Pension Plans [Member] \| Significant Unobservable Inputs (Level 3) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	0		1		'
Non-U.S. Corporate Bonds - Developed Countries [Member] \| Defined Benefit Pension Plans [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	840		803		'
Non-U.S. Corporate Bonds - Developed Countries [Member] \| Defined Benefit Pension Plans [Member] \| Quoted Prices in Active Markets for Identical Items (Level 1) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	0		0		'
Non-U.S. Corporate Bonds - Developed Countries [Member] \| Defined Benefit Pension Plans [Member] \| Significant Other Observable Inputs (Level 2) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	838		802		'
Non-U.S. Corporate Bonds - Developed Countries [Member] \| Defined Benefit Pension Plans [Member] \| Significant Unobservable Inputs (Level 3) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	2		1		'
Emerging Market Debt [Member] \| Defined Benefit Pension Plans [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	106		72		'
Emerging Market Debt [Member] \| Defined Benefit Pension Plans [Member] \| Quoted Prices in Active Markets for Identical Items (Level 1) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	0		0		'
Emerging Market Debt [Member] \| Defined Benefit Pension Plans [Member] \| Significant Other Observable Inputs (Level 2) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	106		72		'
Emerging Market Debt [Member] \| Defined Benefit Pension Plans [Member] \| Significant Unobservable Inputs (Level 3) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	0		0		'
Other Asset-backed Securities [Member] \| Defined Benefit Pension Plans [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	128		137		'
Other Asset-backed Securities [Member] \| Defined Benefit Pension Plans [Member] \| Quoted Prices in Active Markets for Identical Items (Level 1) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	0		0		'
Other Asset-backed Securities [Member] \| Defined Benefit Pension Plans [Member] \| Significant Other Observable Inputs (Level 2) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	113		122		'
Other Asset-backed Securities [Member] \| Defined Benefit Pension Plans [Member] \| Significant Unobservable Inputs (Level 3) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	15		15		'
High Yield Bonds [Member] \| Defined Benefit Pension Plans [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	198		308		'
High Yield Bonds [Member] \| Defined Benefit Pension Plans [Member] \| Quoted Prices in Active Markets for Identical Items (Level 1) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	0		0		'
High Yield Bonds [Member] \| Defined Benefit Pension Plans [Member] \| Significant Other Observable Inputs (Level 2) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	178		287		'
High Yield Bonds [Member] \| Defined Benefit Pension Plans [Member] \| Significant Unobservable Inputs (Level 3) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	20		21		'
Other Fixed Income Funds [Member] \| Defined Benefit Pension Plans [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	443		446		'
Other Fixed Income Funds [Member] \| Defined Benefit Pension Plans [Member] \| Quoted Prices in Active Markets for Identical Items (Level 1) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	0		0		'
Other Fixed Income Funds [Member] \| Defined Benefit Pension Plans [Member] \| Significant Other Observable Inputs (Level 2) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	243		228		'
Other Fixed Income Funds [Member] \| Defined Benefit Pension Plans [Member] \| Significant Unobservable Inputs (Level 3) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	200		218		'
Fixed Income Derivatives [Member] \| Defined Benefit Pension Plans [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	-32		120		'
Fixed Income Derivatives [Member] \| Defined Benefit Pension Plans [Member] \| Quoted Prices in Active Markets for Identical Items (Level 1) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	-1		1		'
Fixed Income Derivatives [Member] \| Defined Benefit Pension Plans [Member] \| Significant Other Observable Inputs (Level 2) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	-31		119		'
Fixed Income Derivatives [Member] \| Defined Benefit Pension Plans [Member] \| Significant Unobservable Inputs (Level 3) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	0		0		'
Alternative Investments [Member] \| Defined Benefit Pension Plans [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	3,435		3,104		'
Alternative Investments [Member] \| Defined Benefit Pension Plans [Member] \| Quoted Prices in Active Markets for Identical Items (Level 1) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	30		32		'
Alternative Investments [Member] \| Defined Benefit Pension Plans [Member] \| Significant Other Observable Inputs (Level 2) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	644		557		'
Alternative Investments [Member] \| Defined Benefit Pension Plans [Member] \| Significant Unobservable Inputs (Level 3) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	2,761		2,515		2,328
Real Estate [Member] \| Defined Benefit Pension Plans [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	1,401		1,286		'
Real Estate [Member] \| Defined Benefit Pension Plans [Member] \| Quoted Prices in Active Markets for Identical Items (Level 1) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	30		32		'
Real Estate [Member] \| Defined Benefit Pension Plans [Member] \| Significant Other Observable Inputs (Level 2) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	33		30		'
Real Estate [Member] \| Defined Benefit Pension Plans [Member] \| Significant Unobservable Inputs (Level 3) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	1,338		1,224		'
Private Equity Funds [Member] \| Defined Benefit Pension Plans [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	1,017		991		'
Private Equity Funds [Member] \| Defined Benefit Pension Plans [Member] \| Quoted Prices in Active Markets for Identical Items (Level 1) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	0		0		'
Private Equity Funds [Member] \| Defined Benefit Pension Plans [Member] \| Significant Other Observable Inputs (Level 2) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	0		0		'
Private Equity Funds [Member] \| Defined Benefit Pension Plans [Member] \| Significant Unobservable Inputs (Level 3) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	1,017		991		'
Absolute Return [Member] \| Defined Benefit Pension Plans [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	1,017		827		'
Absolute Return [Member] \| Defined Benefit Pension Plans [Member] \| Quoted Prices in Active Markets for Identical Items (Level 1) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	0		0		'
Absolute Return [Member] \| Defined Benefit Pension Plans [Member] \| Significant Other Observable Inputs (Level 2) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	611		527		'
Absolute Return [Member] \| Defined Benefit Pension Plans [Member] \| Significant Unobservable Inputs (Level 3) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	406		300		'
Other Investments [Member] \| Defined Benefit Pension Plans [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	357		406		'
Other Investments [Member] \| Defined Benefit Pension Plans [Member] \| Quoted Prices in Active Markets for Identical Items (Level 1) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	0		0		'
Other Investments [Member] \| Defined Benefit Pension Plans [Member] \| Significant Other Observable Inputs (Level 2) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	317		364		'
Other Investments [Member] \| Defined Benefit Pension Plans [Member] \| Significant Unobservable Inputs (Level 3) [Member]	'		'		'
Defined Benefit Plan Disclosure [Line Items]	'		'		'
Fair value of plan assets	$40		$42		$42

[1]	(1) Includes no Company common stock.

Recovered_Sheet3

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS (Fair Value Measurement of Level 3 Pension Plan Assets) (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Defined Benefit Pension Plans [Member]	'	'
Pension Plan, Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]	'	'
Fair value of plan assets, beginning balance	$17,725	$16,119
Foreign currency impact	85	129
Fair value of plan assets, ending balance	18,827	17,725
Defined Benefit Pension Plans [Member] \| Significant Unobservable Inputs (Level 3) [Member]	'	'
Pension Plan, Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]	'	'
Fair value of plan assets, beginning balance	2,828	2,486
Relating to assets sold	218	-62
Relating to assets held	34	209
Purchase, sales and settlements	-31	94
Transfers into (out of) Level 3, net	-5	93
Foreign currency impact	6	8
Fair value of plan assets, ending balance	3,050	2,828
Equity Securities [Member] \| Defined Benefit Pension Plans [Member]	'	'
Pension Plan, Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]	'	'
Fair value of plan assets, ending balance	8,151	7,146
Equity Securities [Member] \| Defined Benefit Pension Plans [Member] \| Significant Unobservable Inputs (Level 3) [Member]	'	'
Pension Plan, Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]	'	'
Fair value of plan assets, beginning balance	13	16
Relating to assets sold	0	-5
Relating to assets held	0	-3
Purchase, sales and settlements	2	7
Transfers into (out of) Level 3, net	-3	-2
Foreign currency impact	0	0
Fair value of plan assets, ending balance	12	13
Company common stock [Member]	'	'
Pension Plan, Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]	'	'
Fair value of plan assets, ending balance	0	0
Fixed Income Securities [Member] \| Defined Benefit Pension Plans [Member]	'	'
Pension Plan, Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]	'	'
Fair value of plan assets, ending balance	5,622	6,450
Fixed Income Securities [Member] \| Defined Benefit Pension Plans [Member] \| Significant Unobservable Inputs (Level 3) [Member]	'	'
Pension Plan, Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]	'	'
Fair value of plan assets, beginning balance	258	100
Relating to assets sold	42	2
Relating to assets held	-32	19
Purchase, sales and settlements	-27	141
Transfers into (out of) Level 3, net	-2	-4
Foreign currency impact	-2	0
Fair value of plan assets, ending balance	237	258
Alternative Investments [Member] \| Defined Benefit Pension Plans [Member]	'	'
Pension Plan, Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]	'	'
Fair value of plan assets, ending balance	3,435	3,104
Alternative Investments [Member] \| Defined Benefit Pension Plans [Member] \| Significant Unobservable Inputs (Level 3) [Member]	'	'
Pension Plan, Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]	'	'
Fair value of plan assets, beginning balance	2,515	2,328
Relating to assets sold	176	-59
Relating to assets held	67	193
Purchase, sales and settlements	-5	-54
Transfers into (out of) Level 3, net	0	99
Foreign currency impact	8	8
Fair value of plan assets, ending balance	2,761	2,515
Other Investments [Member] \| Defined Benefit Pension Plans [Member]	'	'
Pension Plan, Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]	'	'
Fair value of plan assets, ending balance	357	406
Other Investments [Member] \| Defined Benefit Pension Plans [Member] \| Significant Unobservable Inputs (Level 3) [Member]	'	'
Pension Plan, Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]	'	'
Fair value of plan assets, beginning balance	42	42
Relating to assets sold	0	0
Relating to assets held	-1	0
Purchase, sales and settlements	-1	0
Transfers into (out of) Level 3, net	0	0
Foreign currency impact	0	0
Fair value of plan assets, ending balance	$40	$42

Recovered_Sheet4

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS (Basis of Fair Value Measurements of Other Postretirement Benefit Plan Assets) (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Other Postretirement Benefits [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Fair value of plan assets	$0	$65	$154
Other Postretirement Benefits [Member] \| Quoted Prices in Active Markets for Identical Items (Level 1) [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Fair value of plan assets	'	0	'
Other Postretirement Benefits [Member] \| Significant Other Observable Inputs (Level 2) [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Fair value of plan assets	'	65	'
Other Postretirement Benefits [Member] \| Total [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Fair value of plan assets	'	65	'
Cash and Cash Equivalents [Member] \| Other Postretirement Benefits [Member] \| Quoted Prices in Active Markets for Identical Items (Level 1) [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Fair value of plan assets	'	0	'
Cash and Cash Equivalents [Member] \| Other Postretirement Benefits [Member] \| Significant Other Observable Inputs (Level 2) [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Fair value of plan assets	'	7	'
Cash and Cash Equivalents [Member] \| Other Postretirement Benefits [Member] \| Total [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Fair value of plan assets	'	7	'
Company common stock [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Fair value of plan assets	0	0	'
Fixed Income Securities [Member] \| Other Postretirement Benefits [Member] \| Quoted Prices in Active Markets for Identical Items (Level 1) [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Fair value of plan assets	'	0	'
Fixed Income Securities [Member] \| Other Postretirement Benefits [Member] \| Significant Other Observable Inputs (Level 2) [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Fair value of plan assets	'	58	'
Fixed Income Securities [Member] \| Other Postretirement Benefits [Member] \| Total [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Fair value of plan assets	'	$58	'

LEASED_PROPERTY_Leased_Propert

LEASED PROPERTY (Leased Property) (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Leases [Abstract]	'	'	'
Leases, Rent Expense, Net	$490	$476	$437
Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]	'	'	'
Future minimum lease commitments due during 2014	249	'	'
Future minimum lease commitments due during 2015	244	'	'
Future minimum lease commitments due during 2016	218	'	'
Future minimum lease commitments due during 2017	181	'	'
Future minimum lease commitments due during 2018	151	'	'
Future minimum lease commitments due during 2019 and thereafter	1,580	'	'
Total future minimum operating lease commitments	$2,623	'	'

VARIABLE_INTEREST_ENTITIES_Sch

VARIABLE INTEREST ENTITIES (Schedule of Consolidated Variable Interest Entities, Carrying Amounts of Assets and Liabilities) (Details) (USD $)

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Nov. 30, 2011

Mar. 02, 2012

Jan. 02, 2014

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

In Millions, unless otherwise specified

Variable Interest Entity, Primary Beneficiary [Member]

Variable Interest Entity that produces ethanol from sugarcane [Member]

Variable Interest in Midwest US Ag Joint Venture [Member]

Netherlands Owner Trust [Member]

Variable Interest Entities Used to Monetize Accounts Receivable [Member]

Restricted For Construction Of Manufacturing Facility [Member]

Variable Interest Entity, Primary Beneficiary [Member]

Variable Interest Entity [Line Items]

Number of Joint Ventures

Sale of Stock, Percentage of Ownership before Transaction

100.00%

Sale of Stock, Percentage of Ownership after Transaction

50.00%

Business Acquisition, Percentage of Voting Interests Acquired

49.00%

Variable Interest Entities, maximum exposure to loss

$363

VariableInterestEntityLeaseExpirationPurchaseAmount

406

Cash and cash equivalents

5,940

4,318

5,444

7,039

147

[1]

146

[1]

Current assets

24,977

23,684

143

129

105

179

Property

17,454

17,520

17,299

2,646

2,554

Other noncurrent assets

501

464

105

139

Total Assets

69,501

69,605

69,224

3,041

[2]

2,968

[2]

Current liabilities

11,971

11,493

664

261

Long-Term Debt

16,820

19,919

1,392

1,752

Other noncurrent liabilities

3,302

3,353

Total liabilities

2,125

2,112

Current Assets Restricted To Consolidated Variable Interest Entities

Current liabilities, nonrecourse

318

261

Long-Term Debt Nonrecourse

1,360

1,406

1,360

1,406

Other Nonrecourse Liabilities Noncurrent

$69

$99

[1]

Included $1 million at DecemberB 31, 2013 ($2 million at DecemberB 31, 2012) specifically restricted for the construction of a manufacturing facility.

[2]

All assets were restricted at DecemberB 31, 2013 and DecemberB 31, 2012.

VARIABLE_INTEREST_ENTITIES_Non

VARIABLE INTEREST ENTITIES (Nonconsolidated Variable Interest Entity) (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Variable Interest Entity [Line Items]	'	'	'
Investment in nonconsolidated affiliates	$4,501	$4,121	$3,405
Crude Acrylic Acid Joint Venture [Member]	'	'	'
Variable Interest Entity [Line Items]	'	'	'
Investment in nonconsolidated affiliates	$159	$161	'

STOCKBASED_COMPENSATION_Accoun

STOCK-BASED COMPENSATION (Accounting for Stock-Based Compensation) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Dividend yield	3.89%	3.34%	2.50%
Expected volatility	29.93%	38.39%	34.61%
Risk-free interest rate	1.08%	0.95%	1.71%
Most recent dividend paid per share	$0.32	'	'
Dividend yield blend of current declared dividend as a percentage of the stock price	'	10.00%	20.00%
Dividend yield blend of current declared dividend as a percentage of a ten year dividend yield	'	90.00%	80.00%
Employee Stock Option [Member]	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Expected life of award	7.8	7.6	7.4
Employees' Stock Purchase Plan [Member]	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Expected life of award	5	6	6

STOCKBASED_COMPENSATION_Employ

STOCK-BASED COMPENSATION (Employees' Stock Purchase Plan) (Details) (Employees' Stock Purchase Plan [Member], USD $)	12 Months Ended
In Millions, except Share data in Thousands, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Employees' Stock Purchase Plan [Member]	'		'		'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'		'		'
Share-based Compensation Arrangement by Share-based Payment Award, Maximum Employee Subscription Rate	10.00%		'		'
Plan price of the stock is set a no less than the following percentage of market price	85.00%		'		'
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]	'		'		'
Granted, shares	8,298		'		'
Granted, exercise price	$27.05		'		'
Exercised, shares	-7,311		'		'
Exercised, exercise price	$27.05		'		'
Forfeited/Expired, shares	-987		'		'
Forfeited/Expired, exercise price	$27.05		'		'
Weighted-average fair value per share of purchase rights granted	$7.20		$8.32		$11.39
Total Compensation Expense	$60		$79		$123
Stock-based compensation expense related tax benefit	22		29		46
Total amount of cash received from the exercise of purchase rights	198		166		197
Total intrinsic value of purchase rights exercised	68	[1]	41	[1]	98	[1]
Total intrinsic value of purchase rights exercised, related tax benefit	$25		$15		$36

[1]	Difference between the market price at exercise and the price paid by the employee to exercise the purchase rights.

STOCKBASED_COMPENSATION_Stock_

STOCK-BASED COMPENSATION (Stock Option Plans) (Details) (USD $)

12 Months Ended

In Millions, except Share data, unless otherwise specified

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 1994

Dec. 31, 2013

Employee Stock Option [Member]

Deferred Stock [Member]

Performance Deferred Stock Awards [Member]

2012 Stock Incentive Plan [Member]

1988 Award and Option Plan [Member]

Non-Employee Directors' Stock Plan 1994 [Member]

Non-Employee Directors' Stock Incentive Plan 2003 [Member]

Minimum [Member]

Maximum [Member]

Employee Stock Option [Member]

Deferred Stock [Member]

Performance Deferred Stock Awards [Member]

Employee Stock Option [Member]

Deferred Stock [Member]

Performance Deferred Stock Awards [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant

20,582,818

Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized

300,000

Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period

'1 year

'3 years

Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]

Outstanding, shares, beginning balance

68,868,000

19,250

106,950

Outstanding, exercise price, beginning balance

[1]

$35.82

[1]

Granted, shares

17,080,000

Granted, exercise price

$32.16

[1]

Exercised, shares

-200,000

-1,000,000

-1,200,000

-7,700,000

Exercised, exercise price

[1]

$25.13

[1]

Forfeited/Expired, shares

-57,000

-1,893,000

Forfeited/Expired, exercise price

$32.16

[1]

$42.15

[1]

Outstanding, shares, ending balance

17,023,000

59,275,000

19,250

106,950

Outstanding, exercise price, ending balance

$32.16

[1]

$37.01

[1]

Remaining contractual life in years

9.11

[1]

4.71

[1]

Aggregate intrinsic value in millions

$208

$476

Options exercisable at end of period, shares

47,487,000

Options exercisable at end of year, weighted average exercise price

[1]

$37.45

[1]

Options exercisable at end of year, weighted average remaining contractual term (years)

[1]

3.98

[1]

Option exercisable aggregate intrinsic value in millions

368

Weighted-average fair value per share of options granted

$6.99

$9.38

$10.64

Total Compensation Expense

101

106

104

129

124

Stock-based compensation expense related tax benefit

Total amount of cash received from the exercise of options

188

137

147

Total intrinsic value of options exercised

102

[2]

Options exercised related tax benefit

Unrecognized Compensation Cost

$72

$85

$22

Employee Service Share-based Compensation, Nonvested, Total Compensation Cost not yet recognized and period for recognition in years

0.89

0.88

0.89

Vested Award but not issued as of period end and expected date of issuance

'1 year

'3 years

Maximum term by share based compensation after vesting

'10 years

[1]

Weighted-average per share

[2]

Difference between the market price at exercise and the price paid by the employee to exercise the options.

STOCKBASED_COMPENSATION_Deferr

STOCK-BASED COMPENSATION (Deferred and Restricted Stock) (Details) (USD $)	12 Months Ended
In Millions, except Share data, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
	Y		Dec. 31, 2012		Dec. 31, 2011
Employee Stock Option [Member]	'		'		'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'		'		'
Unrecognized Compensation Cost	$72		'		'
Employee Service Share-based Compensation, Nonvested, Total Compensation Cost not yet recognized and period for recognition in years	0.89		'		'
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]	'		'		'
Total Compensation Expense	101		106		88
Stock-based compensation expense related tax benefit	37		39		33
Employee Service Share-based Compensation, Cash Received from Exercise of Stock Options	188		137		147
Deferred Stock [Member]	'		'		'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'		'		'
Unrecognized Compensation Cost	85		'		'
Employee Service Share-based Compensation, Nonvested, Total Compensation Cost not yet recognized and period for recognition in years	0.88		'		'
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested But Not Issued	71,903		'		'
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]	'		'		'
Weighted-average grant date fair value per share, granted	$32.13		$33.81		$37.60
Total fair value of deferred stock vested and delivered	137	[1]	252	[1]	123	[1]
Total fair value of deferred stock vested and delivered, related tax benefit	51		93		46
Total Compensation Expense	104		129		124
Stock-based compensation expense related tax benefit	39		48		46
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested But Not Issued, Weighted Average Grant Date Fair Value	$34.99		'		'
Performance Deferred Stock Awards [Member]	'		'		'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'		'		'
Unrecognized Compensation Cost	22		'		'
Employee Service Share-based Compensation, Nonvested, Total Compensation Cost not yet recognized and period for recognition in years	0.89		'		'
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]	'		'		'
Total fair value of deferred stock vested and delivered	14	[1]	68	[1]	77	[1]
Total Compensation Expense	62		21		36
Stock-based compensation expense related tax benefit	$23		$8		$13
Non-Employee Directors' Stock Incentive Plan 2012 [Member] \| Restricted Stock [Member]	'		'		'
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]	'		'		'
Nonvested, weighted average grant date fair value per share, end of period	$34.46		'		'
2012 Stock Incentive Plan [Member] \| Deferred Stock [Member]	'		'		'
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]	'		'		'
Outstanding, shares, beginning balance	209,000		'		'
Nonvested, weighted average grant date fair value per share, beginning of period	$30.49	[2]	'		'
Granted, shares	3,747,000		'		'
Weighted-average grant date fair value per share, granted	$32.13	[2]	'		'
Vested, shares	0		'		'
Weighted-average fair value per share of deferred stock granted vested	$0	[2]	'		'
Canceled, shares	-24,000		'		'
Weighted average grant date fair value per share, canceled	$33.11	[2]	'		'
Outstanding, shares, ending balance	3,932,000		'		'
Nonvested, weighted average grant date fair value per share, end of period	$32.05	[2]	'		'
1988 Award and Option Plan [Member] \| Deferred Stock [Member]	'		'		'
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]	'		'		'
Outstanding, shares, beginning balance	10,957,000		'		'
Nonvested, weighted average grant date fair value per share, beginning of period	$32.70	[2]	'		'
Granted, shares	0		'		'
Weighted-average grant date fair value per share, granted	$0	[2]	'		'
Vested, shares	-4,162,000		'		'
Weighted-average fair value per share of deferred stock granted vested	$27.79	[2]	'		'
Canceled, shares	-139,000		'		'
Weighted average grant date fair value per share, canceled	$36.60	[2]	'		'
Outstanding, shares, ending balance	6,656,000		'		'
Nonvested, weighted average grant date fair value per share, end of period	$35.76	[2]	'		'
Minimum [Member] \| Employee Stock Option [Member]	'		'		'
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]	'		'		'
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	'1 year		'		'
Minimum [Member] \| Deferred Stock [Member]	'		'		'
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]	'		'		'
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	'1 year		'		'
Minimum [Member] \| Performance Deferred Stock Awards [Member]	'		'		'
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]	'		'		'
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	'1 year		'		'

[1]	Includes the fair value of shares vested in prior years and delivered in the reporting year.
[2]	Weighted-average per share

STOCKBASED_COMPENSATION_Perfor

STOCK-BASED COMPENSATION (Performance Deferred Stock) (Details) (USD $)

12 Months Ended

In Millions, except Share data, unless otherwise specified

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2003

Dec. 31, 2013

Employee Stock Option [Member]

Performance Deferred Stock Awards [Member]

Performance Deferred Stock vested and not issued [Member]

January 1, 2013 - December 31, 2015 [Member]

January 1, 2012 - December 31, 2014 [Member]

January 1, 2011 - December 31, 2013 [Member]

2012 Stock Incentive Plan [Member]

1988 Award and Option Plan [Member]

Non-Employee Directors' Stock Incentive Plan 2003 [Member]

Non-Employee Directors' Stock Incentive Plan 2012 [Member]

Maximum [Member]

Performance Deferred Stock Awards [Member]

Employee Stock Option [Member]

Nonvested Performance Deferred Stock [Member]

Employee Stock Option [Member]

Nonvested Performance Deferred Stock [Member]

Employee Stock Option [Member]

Performance Deferred Stock Awards [Member]

Employee Stock Option [Member]

Performance Deferred Stock Awards [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period

'3 years

Unrecognized Compensation Cost

$72

$22

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]

Outstanding, shares, beginning balance

[1]

2,254,000

[1]

Nonvested, weighted average grant date fair value per share, beginning of period

[2]

$35.92

[2]

Target shares granted

1,321,000

[1]

1,205,000

[1]

1,109,000

[1]

1,321,000

[1]

Weighted-average grant date fair value per share, granted

$32.16

[2]

$34

[2]

$38.07

[2]

$32.16

[2]

Exercised, shares

[1]

-1,065,000

[1]

Weighted-average fair value per share of deferred stock granted vested

$38.06

[2]

$38.06

[2]

Canceled, shares

-5,000

[1]

-1,000

[1]

Weighted average grant date fair value per share, canceled

$32.16

[2]

$37.57

[2]

Outstanding, shares, ending balance

1,316,000

[1]

1,188,000

[1]

Nonvested, weighted average grant date fair value per share, end of period

$32.16

[2]

$34

[2]

Total fair value of performance deferred stock vested and delivered

[3]

Total fair value of performance deferred stock vested and delivered, related tax benefit

Total Compensation Expense

101

106

Stock-based compensation expense related tax benefit

Shares of performance deferred stock

200,000

1,000,000

1,200,000

7,700,000

Cash paid to settle performance deferred stock awards

$34

$36

Shares authorized to grant

1,500,000

Restricted stock issued

35,280

Performance deferred shares vested, but not issued

300,000

Actual number of shares granted above target minimum range

0.00%

Actual number of shares granted above target maximum range

250.00%

[1]

At the end of the performance period, the actual number of shares issued can range from zero to 250 percent of the target shares granted.

[2]

Weighted-average per share

[3]

Includes the fair value of shares vested in prior years and delivered in the reporting year.

STOCKHOLDERS_EQUITY_Narrative_

STOCKHOLDERS' EQUITY (Narrative) (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2009	Dec. 31, 2013	Apr. 30, 2009	Apr. 30, 2009
In Millions, except Share data, unless otherwise specified			Common Stock [Member]	Common Stock [Member]	Common Stock [Member]	Series A [Member]	Series A [Member]	Berkshire Hathaway [Member]	Kuwait Investment Authority [Member]
								Series A [Member]	Series A [Member]
Class of Stock [Line Items]	'	'	'	'	'	'	'	'	'
Stock Issued During Period, Shares, New Issues	'	'	'	'	'	'	'	3,000,000	1,000,000
Value of shares issued	'	'	'	'	'	'	'	$3,000	$1,000
Preferred stock dividend rate	'	'	'	'	'	8.50%	'	'	'
Rate which will be paid on past due preferred stock	'	'	'	'	'	10.00%	'	'	'
Ongoing dividends	'	'	'	'	'	'	85	'	'
Shares of common stock for each share of preferred stock	24.201	'	'	'	'	'	'	'	'
Convertible Preferred Stock Term of Conversion Share Price	$53.72	'	'	'	'	'	'	'	'
Common shares issued under ESPP	'	'	18,300,000	18,700,000	12,200,000	'	'	'	'
Undistributed earnings of nonconsolidated affiliates	2,563	2,332	'	'	'	'	'	'	'
Employee Stock Ownership Plan (ESOP), Debt Structure, Direct Loan, Amount	$44	$51	'	'	'	'	'	'	'

STOCKHOLDERS_EQUITY_Employee_S

STOCKHOLDERS' EQUITY (Employee Stock Ownership Plan) (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Jun. 30, 2009	Apr. 02, 2009
In Millions, unless otherwise specified			Dow ESOP [Member]	Dow ESOP [Member]	Dow ESOP [Member]	Rohm And Haas [Member]	Rohm And Haas [Member]
						Rohm and Haas ESOP [Member]	Rohm and Haas ESOP [Member]
Employee Stock Ownership Plan (ESOP) Disclosures [Line Items]	'	'	'	'	'	'	'
Employee Stock Ownership Plan (ESOP), Shares in ESOP	'	'	37.4	'	'	'	'
Debt of ESOP	$44	$51	'	'	'	'	$78
Interest rate on debt of ESOP	'	'	'	'	'	9.80%	'
ESOP, compensation expense	'	'	132	107	102	'	'
Shares allocated to participants' accounts	'	'	14.8	'	'	'	'
Number of released, but unallocated, shares	'	'	1.2	'	'	'	'
Number of unearned shares	'	'	21.4	'	'	'	'
Fair value of unearned shares	'	'	$951	'	'	'	'

STOCKHOLDERS_EQUITY_Treasury_S

STOCKHOLDERS' EQUITY (Treasury Stock) (Details) (USD $)	12 Months Ended			0 Months Ended		1 Months Ended
In Billions, except Share data in Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Jan. 29, 2014	Feb. 13, 2013	Jan. 29, 2014
				Common Stock [Member]	Common Stock [Member]	January 2014 Additional Authorization [Member]
						Common Stock [Member]
Equity, Class of Treasury Stock [Line Items]	'	'	'	'	'	'
Stock Repurchase Program, Authorized Amount	'	'	'	$4.50	$1.50	$3
Treasury Stock, Shares, Acquired	8.2	0	'	'	'	'
Shares repurchased to pay tax obligations (in shares)	'	'	0.5	'	'	'
Shares issued under option and purchase plans (in shares)	0	0	5.6	'	'	'

INCOME_TAXES_Narrative_Details

INCOME TAXES (Narrative) (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Income Tax Note [Line Items]	'		'		'
Operating loss carryforwards	$11,435		$10,436		'
Tax credit carryforwards, net of uncertain tax positions	124		226		'
Undistributed earnings	16,139		14,504		12,741
Valuation allowance, deferred tax assets	1,112	[1]	1,399	[1]	'
Effective tax rate	29.20%		33.90%		22.70%
Expiration 2014 through 2018 [Member]	'		'		'
Income Tax Note [Line Items]	'		'		'
Deferred Tax Assets, Operating Loss Carryforwards, Subject to Expiration	1,452		'		'
Tax credit carryforwards, net of uncertain tax positions	4		'		'
Valuation allowance for deferred tax assets of two entities in Brazil [Member]	'		'		'
Income Tax Note [Line Items]	'		'		'
Valuation allowance, deferred tax assets	'		'		$264

[1]	Included in current deferred tax assets are prepaid tax assets totaling $205B million in 2013 and $218B million in 2012.

INCOME_TAXES_Schedule_of_Domes

INCOME TAXES (Schedule of Domestic and Foreign Components of Income Before Income Taxes) (Details) (USD $)	12 Months Ended					1 Months Ended	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Jun. 30, 2013
						Performance Plastics [Member]	Performance Plastics [Member]	Performance Plastics [Member]	Performance Plastics [Member]	K-Dow Matter [Member]
						Polypropylene Licensing and Catalyst Busines [Member]	Polypropylene Licensing and Catalyst Busines [Member]	Polypropylene Licensing and Catalyst Busines [Member]	Polypropylene Licensing and Catalyst Busines [Member]
Income Tax Note [Line Items]	'		'		'	'	'	'	'	'
Income Before Income Taxes, Domestic	$3,979	[1]	($401)	[2]	$386	'	'	'	'	'
Income Before Income Taxes, Foreign	2,825		2,066		3,215	'	'	'	'	'
Income Before Income Taxes	6,804		1,665		3,601	'	'	'	'	'
Former Gain Contingency, Recognized in Current Period	'		'		'	'	'	'	'	2,195
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal	'		'		'	$451	$451	$0	$0	'

[1]	In 2013, the domestic component of "Income Before Income Taxes" included a gain of $2.195 billion related to the K-Dow arbitration and a $451 million gain related to the sale of Dow's Polypropylene Licensing and Catalysts business.
[2]	In 2012, the domestic component of "Income Before Income Taxes" was significantly impacted by the Company's 1Q12 and 4Q12 restructuring charges.

INCOME_TAXES_Schedule_of_Provi

INCOME TAXES (Schedule of Provision (Credit) for Income Taxes) (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income Tax Expense (Benefit), Continuing Operations [Abstract]	'	'	'
Federal, current	$805	$241	$36
State and local, current	42	9	12
Foreign, current	1,028	780	768
Total, current	1,875	1,030	816
Federal, deferred	278	-312	-244
State and local, deferred	-73	-10	-13
Foreign, deferred	-92	-143	258
Total, deferred	113	-465	1
Federal	1,083	-71	-208
State and local	-31	-1	-1
Foreign	936	637	1,026
Total tax provision	$1,988	$565	$817

INCOME_TAXES_INCOME_TAXES_Reco

INCOME TAXES INCOME TAXES (Reconciliation to U.S. Statutory Rate) (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Income Tax Note [Line Items]	'		'		'
Taxes at U.S. statutory rate	$2,381		$583		$1,260
Equity earnings effect	276		115		459
Foreign income taxed at rates other than 35%	-76	[1]	-76	[1]	-242	[1]
U.S. tax effect of foreign earnings and dividends	102		13		218
Goodwill impairment losses	0		77		0
Discrete equity earnings, tax reconciliation	0	[2]	48	[2]	0	[2]
Change in permanent reinvestment assertion, tax reconciliation	0		-236		0
Change in valuation allowances	-197		135		367
Unrecognized tax benefits	243		122		35
Federal tax accrual adjustments	29		4		8
Sale of a contract manufacturing subsidiary	0	[3]	0	[3]	-231	[3]
Joint venture reorganization	0		0		-95
Other - net	-6		10		-44
Effective tax rate	29.20%		33.90%		22.70%
K-Dow Matter [Member]	'		'		'
Income Tax Note [Line Items]	'		'		'
Income Tax Reconciliation, Litigation	($212)	[4]	$0	[4]	$0	[4]

[1]	Includes the tax provision for statutory taxable income in foreign jurisdictions for which there is no corresponding amount in bIncome Before Income Taxes.b
[2]	Includes nonrecurring charges related to equity in earnings of nonconsolidated affiliates.
[3]	The Company recognized a tax benefit of $231 million related to the sale of a contract manufacturing subsidiary, which was reduced by a $95 million valuation allowance in 2011.
[4]	In 2013, the K-Dow arbitration award generated a tax rate benefit of $212 million due to the tax treatment of certain components of the award. See Note 14 for further information.

INCOME_TAXES_Schedule_of_Defer

INCOME TAXES (Schedule of Deferred Tax Balances) (Details) (USD $)	Dec. 31, 2013		Dec. 31, 2012
In Millions, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012
Income Tax Note [Line Items]	'		'
Property, deferred tax assets	$62	[1]	$58	[1]
Tax loss and credit carryforwards, deferred tax assets	2,012	[1]	1,954	[1]
Postretirement benefit obligations, deferred tax assets	3,619	[1]	4,900	[1]
Other accruals and reserves, deferred tax assets	1,901	[1]	2,167	[1]
Intangibles, deferred tax assets	113	[1]	218	[1]
Inventory, deferred tax assets	217	[1]	240	[1]
Long-term debt, deferred tax assets	0	[1]	0	[1]
Investments, deferred tax assets	137	[1]	317	[1]
Other - net, deferred tax assets	1,143	[1]	1,168	[1]
Subtotal, deferred tax assets	9,204	[1]	11,022	[1]
Valuation allowances, deferred tax assets	-1,112	[1]	-1,399	[1]
Total, deferred tax assets	8,092	[1]	9,623	[1]
Prepaid tax assets, deferred tax assets	205		218
Property, deferred tax liabilities	2,165		2,128
Postretirement benefit obligations, deferred tax liabilities	1,150		1,291
Other accruals and reserves, deferred tax liabilities	392		329
Intangibles, deferred tax liabilities	827		994
Inventory, deferred tax liabilities	197		179
Long-term debt, deferred tax liabilities	600		599
Investments, deferred tax liabilities	111		183
Other - net, deferred tax liabilities	794		642
Total, deferred tax liabilities	$6,236		$6,345

[1]	Included in current deferred tax assets are prepaid tax assets totaling $205B million in 2013 and $218B million in 2012.

INCOME_TAXES_Uncertain_Tax_Pos

INCOME TAXES (Uncertain Tax Position) (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income Tax Contingency [Line Items]	'	'	'
Significant Change in Unrecognized Tax Benefits is Reasonably Possible, Amount of Unrecorded Benefit	$80	'	'
Reconciliation of Total Gross Unrecognized Tax Benefits [Roll Forward]	'	'	'
Gross unrecognized tax benefits, beginning balance	409	339	319
Increases related to positions taken on items from prior years	385	66	5
Decreases related to positions taken on items from prior years	-137	-32	-11
Increases related to positions taken in the current year	10	53	70
Settlement of uncertain tax positions with tax authorities	-393	-9	-21
Decreases due to expiration of statutes of limitations	-8	-8	-23
Gross unrecognized tax benefits, ending balance	266	409	339
Unrecognized tax benefits that would impact effective tax rate	257	392	'
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense	71	92	21
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	81	131	'
Argentina [Member]	'	'	'
Income Tax Contingency [Line Items]	'	'	'
Earliest open year	'2007	'2006	'
Brazil [Member]	'	'	'
Income Tax Contingency [Line Items]	'	'	'
Earliest open year	'2009	'2008	'
Canada [Member]	'	'	'
Income Tax Contingency [Line Items]	'	'	'
Earliest open year	'2009	'2008	'
France [Member]	'	'	'
Income Tax Contingency [Line Items]	'	'	'
Earliest open year	'2011	'2010	'
Germany [Member]	'	'	'
Income Tax Contingency [Line Items]	'	'	'
Earliest open year	'2006	'2006	'
Italy [Member]	'	'	'
Income Tax Contingency [Line Items]	'	'	'
Earliest open year	'2008	'2003	'
The Netherlands [Member]	'	'	'
Income Tax Contingency [Line Items]	'	'	'
Earliest open year	'2012	'2012	'
Spain [Member]	'	'	'
Income Tax Contingency [Line Items]	'	'	'
Earliest open year	'2008	'2008	'
Switzerland [Member]	'	'	'
Income Tax Contingency [Line Items]	'	'	'
Earliest open year	'2009	'2009	'
United Kingdom [Member]	'	'	'
Income Tax Contingency [Line Items]	'	'	'
Earliest open year	'2011	'2008	'
Federal Income Tax [Member]	'	'	'
Income Tax Contingency [Line Items]	'	'	'
Earliest open year	'2004	'2004	'
State and Local Income Tax [Member]	'	'	'
Income Tax Contingency [Line Items]	'	'	'
Earliest open year	'2004	'2004	'
Non-Income Tax Contingencies Related To Issues In US And Foreign Locations [Member]	'	'	'
Income Tax Contingency [Line Items]	'	'	'
Loss Contingency, Estimate of Possible Loss	105	151	'
Provision (credit) for income taxes [Member]	'	'	'
Income Tax Contingency [Line Items]	'	'	'
Tax charge related to adjusted uncertain tax position	$276	'	'

ACCUMULATED_OTHER_COMPREHENSIV2

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Details) (USD $)

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Sep. 30, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

In Millions, unless otherwise specified

Accumulated Other Comprehensive Income (Loss) [Member]

Accumulated Unrealized Gain (Loss) on Investments [Member]

Accumulated Translation Adjustment [Member]

Accumulated Pension and Other Postretirement Benefit Plans Adjustments [Member]

Accumulated Derivative Gain (Loss) [Member]

Impact to Sundry income (expense) [Member]

Cost of Sales [Member]

Sales [Member]

Accumulated Unrealized Gain (Loss) on Investments [Member]

Accumulated Translation Adjustment [Member]

Accumulated Derivative Gain (Loss) [Member]

Accumulated Unrealized Gain (Loss) on Investments [Member]

Stockholders' Equity Attributable to Parent

$26,898

$20,877

($4,827)

($7,516)

($5,996)

($4,399)

$160

$147

$78

$111

$476

$328

$72

$367

($5,460)

($7,995)

($6,134)

($4,871)

($3)

($12)

($6)

Net change in unrealized gains (losses) (net of tax of $25, $29, $(8))

-12

Reclassification to earnings - Net sales (net of tax of $(20), $(8), $(15))

[1]

-2

[1]

-42

[1]

-13

[1]

-25

[1]

Translation adjustments (net of tax of $(6), $97, $(26))

169

256

-262

Reclassification to earnings - Sundry income (expense) - net

-21

[2]

-33

[2]

Prior service credit arising during period (net of tax of $1, $-, $1)

[3]

-1

[3]

Net gain (loss) arising during period (net of tax of $876, $(1,037), $(657))

1,984

[3]

-2,222

[3]

-1,524

[3]

Amortization of prior service cost included in net periodic pension costs (net of tax of $6, $7, $8)

[3]

Amortization of net loss included in net periodic pension costs (net of tax of $266, $174, $130)

531

[3]

346

[3]

241

[3]

Net hedging results

-7

-1

Reclassification to earnings - Cost of sales (net of tax of $(8), $13, $(4))

($17)

[1],[4]

$23

[1],[4]

($5)

[1],[4]

[1]

Tax amounts are included in "Provision for income taxes" in the consolidated statements of income.

[2]

Reclassification resulted from transactions that qualified as a complete liquidation of an investment in a foreign entity.

[3]

See Note 17 for additional information.

[4]

Accumulated Derivative Gain (Loss) for 2012 and 2011 was presented in accordance with newly implemented ASU 2013-02.

ACCUMULATED_OTHER_COMPREHENSIV3

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) Other (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Accumulated Other Comprehensive Income (Loss) [Line Items]	'	'	'
Other Comprehensive Income (Loss), Unrealized Holding Gain (Loss) on Securities Arising During Period, Tax	$25	$29	($8)
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, Tax	0	1	-2
Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Tax	-6	97	-26
Other Comprehensive (Income) Loss, Pension and Other Postretirement Benefit Plans, Net Prior Service Cost (Credit), Tax	-1	0	-1
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net Unamortized Gain (Loss) Arising During Period, Tax	876	-1,037	-657
Other Comprehensive Income (Loss), Amortization Adjustment from AOCI, Pension and Other Postretirement Benefit Plans, for Net Prior Service (Cost) Credit, Tax	6	7	8
Other comprehensive income amortization of net loss included in net periodic pension costs, tax	-266	-174	-130
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Tax	-8	13	-4
Accumulated Net Unrealized Investment Gain (Loss) [Member]	'	'	'
Accumulated Other Comprehensive Income (Loss) [Line Items]	'	'	'
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, Tax	$20	$8	$15

OPERATING_SEGMENTS_AND_GEOGRAP2

OPERATING SEGMENTS AND GEOGRAPHIC AREAS (Schedule of Operating Segments) (Details) (USD $)	3 Months Ended	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2012	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Segment Reporting Information [Line Items]	'	'		'		'
Sales to external customers	'	$57,080		$56,786		$59,985
Intersegment revenues	'	0	[1]	0	[1]	0	[1]
Equity in earnings (losses) of nonconsolidated affiliates	'	1,034		536		1,223
Goodwill impairment loss	'	0		220	[2]	0
Restructuring charges (credits)	'	-22	[3]	1,343	[3]	0
Acquisition-related integration expenses	'	0		0		31	[4]
EBITDA	'	10,545	[5]	5,591	[5]	7,785	[5]
Total Assets	69,605	69,501		69,605		69,224
Investment in nonconsolidated affiliates	4,121	4,501		4,121		3,405
Depreciation and amortization	'	2,681		2,698		2,883
Capital expenditures	'	2,302		2,614		2,687
Electronic And Functional Materials [Member]	'	'		'		'
Segment Reporting Information [Line Items]	'	'		'		'
Sales to external customers	'	4,591		4,481		4,599
Intersegment revenues	'	0	[1]	0	[1]	0	[1]
Equity in earnings (losses) of nonconsolidated affiliates	'	112		94		104
Goodwill impairment loss	'	'		0	[2]	'
Restructuring charges (credits)	'	0	[3]	65	[3]	'
Acquisition-related integration expenses	'	'		'		0	[4]
EBITDA	'	1,040	[5]	958	[5]	1,084	[5]
Total Assets	11,448	11,067		11,448		11,386
Investment in nonconsolidated affiliates	462	579		462		350
Depreciation and amortization	'	425		420		439
Capital expenditures	'	139		268		247
Coatings and Infrastructure Solutions [Member]	'	'		'		'
Segment Reporting Information [Line Items]	'	'		'		'
Sales to external customers	'	7,132		6,898		7,200
Intersegment revenues	'	0	[1]	0	[1]	0	[1]
Equity in earnings (losses) of nonconsolidated affiliates	'	121		50		321
Goodwill impairment loss	'	'		0	[2]	'
Restructuring charges (credits)	'	-1	[3]	53	[3]	'
Acquisition-related integration expenses	'	'		'		0	[4]
EBITDA	'	832	[5]	823	[5]	1,167	[5]
Total Assets	11,630	11,438		11,630		11,935
Investment in nonconsolidated affiliates	1,041	1,140		1,041		1,104
Depreciation and amortization	'	466		476		548
Capital expenditures	'	181		269		365
Agricultural Sciences [Member]	'	'		'		'
Segment Reporting Information [Line Items]	'	'		'		'
Sales to external customers	'	7,137		6,382		5,655
Intersegment revenues	'	0	[1]	0	[1]	0	[1]
Equity in earnings (losses) of nonconsolidated affiliates	'	6		1		4
Goodwill impairment loss	'	'		0	[2]	'
Restructuring charges (credits)	'	0	[3]	0	[3]	'
Acquisition-related integration expenses	'	'		'		0	[4]
EBITDA	'	969	[5]	977	[5]	913	[5]
Total Assets	6,367	7,058		6,367		5,746
Investment in nonconsolidated affiliates	86	88		86		50
Depreciation and amortization	'	189		176		167
Capital expenditures	'	319		316		352
Performance Materials [Member]	'	'		'		'
Segment Reporting Information [Line Items]	'	'		'		'
Sales to external customers	'	13,415		13,608		14,647
Intersegment revenues	'	97	[1]	107	[1]	91	[1]
Equity in earnings (losses) of nonconsolidated affiliates	'	-64		-92		-31
Goodwill impairment loss	220	'		220	[2]	'
Restructuring charges (credits)	'	-15	[3]	378	[3]	'
Acquisition-related integration expenses	'	'		'		0	[4]
EBITDA	'	1,436	[5]	1,036	[5]	1,748	[5]
Total Assets	11,073	9,850		11,073		10,936
Investment in nonconsolidated affiliates	167	100		167		198
Depreciation and amortization	'	666		703		635
Capital expenditures	'	159		287		567
Performance Plastics [Member]	'	'		'		'
Segment Reporting Information [Line Items]	'	'		'		'
Sales to external customers	'	14,645		14,479		16,257
Intersegment revenues	'	0	[1]	0	[1]	0	[1]
Equity in earnings (losses) of nonconsolidated affiliates	'	359		134		303
Goodwill impairment loss	'	'		0	[2]	'
Restructuring charges (credits)	'	-6	[3]	26	[3]	'
Acquisition-related integration expenses	'	'		'		0	[4]
EBITDA	'	4,549	[5]	3,018	[5]	3,440	[5]
Total Assets	11,193	10,920		11,193		11,583
Investment in nonconsolidated affiliates	1,264	1,289		1,264		1,376
Depreciation and amortization	'	707		673		754
Capital expenditures	'	332		264		251
Feedstocks and Energy [Member]	'	'		'		'
Segment Reporting Information [Line Items]	'	'		'		'
Sales to external customers	'	9,854		10,695		11,302
Intersegment revenues	'	40	[1]	43	[1]	23	[1]
Equity in earnings (losses) of nonconsolidated affiliates	'	539		452		561
Goodwill impairment loss	'	'		0	[2]	'
Restructuring charges (credits)	'	0	[3]	7	[3]	'
Acquisition-related integration expenses	'	'		'		0	[4]
EBITDA	'	858	[5]	718	[5]	940	[5]
Total Assets	5,276	5,772		5,276		5,116
Investment in nonconsolidated affiliates	128	224		128		127
Depreciation and amortization	'	128		141		212
Capital expenditures	'	1,172		1,163		886
Corporate [Member]	'	'		'		'
Segment Reporting Information [Line Items]	'	'		'		'
Sales to external customers	'	306		243		325
Intersegment revenues	'	-137	[1]	-150	[1]	-114	[1]
Equity in earnings (losses) of nonconsolidated affiliates	'	-39		-103		-39
Goodwill impairment loss	'	'		0	[2]	'
Restructuring charges (credits)	'	0	[3]	814	[3]	'
Acquisition-related integration expenses	'	'		'		31	[4]
EBITDA	'	861	[5]	-1,939	[5]	-1,507	[5]
Total Assets	12,618	13,396		12,618		12,522
Investment in nonconsolidated affiliates	973	1,081		973		200
Depreciation and amortization	'	100		109		128
Capital expenditures	'	$0		$47		$19

[1]	Includes revenues generated by transfers of product to Agricultural Sciences from other segments, generally at market-based prices. Other transfers of products between operating segments are generally valued at cost.
[2]	See Note 9 for information regarding the goodwill impairment loss.
[3]	See Note 3 for information regarding restructuring charges.
[4]	See Note 4 for information regarding acquisition-related integration expenses.
[5]	A reconciliation of EBITDA to bIncome Before Income Taxesb is provided below.

OPERATING_SEGMENTS_AND_GEOGRAP3

OPERATING SEGMENTS AND GEOGRAPHIC AREAS (Reconciliation of EBITDA to Income Before Income Taxes) (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Reconciliation of EBITDA to Income Before Income Taxes [Abstract]	'		'		'
EBITDA	$10,545	[1]	$5,591	[1]	$7,785	[1]
Depreciation and amortization	2,681		2,698		2,883
Interest income	41		41		40
Interest expense and amortization of debt discount	1,101		1,269		1,341
Income Before Income Taxes	$6,804		$1,665		$3,601

[1]	A reconciliation of EBITDA to bIncome Before Income Taxesb is provided below.

OPERATING_SEGMENTS_AND_GEOGRAP4

OPERATING SEGMENTS AND GEOGRAPHIC AREAS (Schedule of Revenue by Geographic Area and Other Details) (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
	segments
	employees
	countries
	products
	manufacturingsites
Sales by operating segment [Line Items]	'	'	'
Number of Operating Segments	6	'	'
Number Of Countries With Customers Of Company	180	'	'
Entity Number of Employees	53,000	'	'
Number Of Products Manufactured	6,000	'	'
Number Of Manufacturing Sites	201	'	'
Number Of Countries With Manufacturing Sites	36	'	'
Sales to external customers	$57,080	$56,786	$59,985
Long-lived assets	17,454	17,520	17,299
U. S. [Member]	'	'	'
Sales by operating segment [Line Items]	'	'	'
Number Of Manufacturing Sites	73	'	'
Percent of Long Lived Assets	0.53	'	'
Sales to external customers	18,712	18,391	19,374
Long-lived assets	9,320	8,953	8,651
Europe Middle East and Africa [Member]	'	'	'
Sales by operating segment [Line Items]	'	'	'
Sales to external customers	18,244	19,185	20,840
Long-lived assets	3,210	3,374	3,546
Rest of World [Member]	'	'	'
Sales by operating segment [Line Items]	'	'	'
Sales to external customers	20,124	19,210	19,771
Long-lived assets	$4,924	$5,193	$5,102

Valuation_and_Qualifying_Accou1

Valuation and Qualifying Accounts (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Movement in Valuation Allowances and Reserves [Roll Forward]	'		'		'
Deductions from reserves	$38		$92		$25
Notes and accounts receivable written off	28		62		18
Reclassification of reserve for cash discounts and returns to accounts receivable	0		21		0
Credits to profit and loss	7		1		3
Sale of trade accounts receivable	1		3		0
Miscellaneous other	2		5		4
For Doubtful Receivables [Member]	'		'		'
Movement in Valuation Allowances and Reserves [Roll Forward]	'		'		'
Balance at beginning of year	121		121		128
Valuation Allowances and Reserves, Charged to Cost and Expense	65		81		16
Valuation Allowances and Reserves, Charged to Other Accounts	0		11	[1]	2	[1]
Deductions from reserves	38	[2]	92	[2]	25	[2]
Balance at end of year	148		121		121
Other Investments and Noncurrent Receivables [Member]	'		'		'
Movement in Valuation Allowances and Reserves [Roll Forward]	'		'		'
Balance at beginning of year	467		458		518
Valuation Allowances and Reserves, Charged to Cost and Expense	39		25		88
Valuation Allowances and Reserves, Charged to Other Accounts	0		0		0
Deductions from reserves	52		16		148
Balance at end of year	454		467		458
Valuation Allowance of Deferred Tax Assets [Member]	'		'		'
Movement in Valuation Allowances and Reserves [Roll Forward]	'		'		'
Balance at beginning of year	1,399		1,152		682
Valuation Allowances and Reserves, Charged to Cost and Expense	214		335		477
Valuation Allowances and Reserves, Charged to Other Accounts	0		0		0
Deductions from reserves	501		88		7
Balance at end of year	$1,112		$1,399		$1,152

[1]	Additions to reserves for doubtful receivables charged to other accounts were classified as "Accounts and notes receivable - Other" in the consolidated balance sheets. These reserves relate to the Company's sale of trade accounts receivable. Anticipated credit losses in the portfolio of receivables sold are used to fair value the Company's interests held in trade accounts receivable conduits. See Notes 11 and 15 to the Consolidated Financial Statements for further information.
[2]	(2) 2013B 2012B 2011B Deductions represent: Notes and accounts receivable written offB $28B $62B $18B Reclassification of reserve for cash discounts and returns to accounts receivableB bB 21B bB Credits to profit and lossB 7B 1B 3B Sale of trade accounts receivable (see NoteB 15 to the Consolidated Financial Statements)B 1B 3B bB Miscellaneous otherB 2B 5B 4 $38B $92B $25