Dow Chemical 10-Q 29 Apr 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2014
Document and Entity Information [Abstract]	'
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
Document Type	'10-Q
Document Period End Date	31-Mar-14
Document Fiscal Year Focus	'2014
Document Fiscal Period Focus	'Q1
Amendment Flag	'false
Entity Common Stock, Shares Outstanding	1,204,058,248

Consolidated_Statements_of_Inc

Consolidated Statements of Income (USD $)	3 Months Ended
In Millions, except Per Share data, unless otherwise specified	Mar. 31, 2014		Mar. 31, 2013
Net Sales	$14,461		$14,383
Cost of sales	11,733		11,707
Research and development expenses	391		435
Selling, general and administrative expenses	779		772
Amortization of intangibles	114		115
Equity in earnings of nonconsolidated affiliates	251		230
Sundry income (expense) - net	29		-32
Interest income	13		8
Interest expense and amortization of debt discount	246		296
Income Before Income Taxes	1,491		1,264
Provision for income taxes	425		604
Net Income	1,066		660
Net income attributable to noncontrolling interests	17		25
Net Income Attributable to The Dow Chemical Company	1,049		635
Preferred stock dividends	85	[1]	85	[1]
Net Income Available for The Dow Chemical Company Common Stockholders	964		550
Per Common Share Data:	'		'
Earnings per common share - basic	$0.80		$0.46
Earnings per common share - diluted	$0.79		$0.46
Common stock dividends declared per share of common stock	$0.37		$0.32
Weighted-average common shares outstanding - basic	1,190.60		1,181.10
Weighted-average common shares outstanding - diluted	1,207.70		1,187.60
Depreciation	517		505
Capital Expenditures	$672		$346
[1]	Preferred stock dividends were not added back in the calculation of diluted earnings per share because the effect of adding them back would have been antidilutive.

Consolidated_Statements_of_Com

Consolidated Statements of Comprehensive Income (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Net Income	$1,066	$660
Other Comprehensive Income, Net of Tax	'	'
Net change in unrealized gains on investments	-11	5
Translation adjustments	-71	-352
Adjustments to pension and other postretirement benefit plans	81	141
Net gains on cash flow hedging derivative instruments	4	28
Other comprehensive income (loss)	3	-178
Comprehensive Income	1,069	482
Comprehensive income attributable to noncontrolling interests, net of tax	20	15
Comprehensive Income Attributable to The Dow Chemical Company	$1,049	$467

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Current Assets	'	'
Cash and cash equivalents (variable interest entities restricted - 2014: $184; 2013: $147)	$4,385	$5,940
Accounts and notes receivable:	'	'
Trade (net of allowance for doubtful receivables - 2014: $134; 2013: $148)	5,524	4,935
Other	4,927	4,712
Inventories	9,102	8,303
Deferred income tax assets - current	762	743
Other current assets	362	344
Total current assets	25,062	24,977
Investments	'	'
Investment in nonconsolidated affiliates	4,142	4,501
Other investments (investments carried at fair value - 2014: $2,080; 2013: $2,056)	2,549	2,541
Noncurrent receivables	403	365
Total investments	7,094	7,407
Property	'	'
Property	55,385	55,114
Less accumulated depreciation	37,812	37,660
Net property (variable interest entities restricted - 2014: $2,699; 2013: $2,646)	17,573	17,454
Other Assets	'	'
Goodwill	12,797	12,798
Other intangible assets (net of accumulated amortization - 2014: $3,397; 2013: $3,270)	4,224	4,314
Deferred income tax assets - noncurrent	1,873	1,964
Asbestos-related insurance receivables - noncurrent	78	86
Deferred charges and other assets	532	501
Total other assets	19,504	19,663
Total Assets	69,233	69,501
Current Liabilities	'	'
Notes payable	526	443
Long-term debt due within one year	351	697
Accounts payable:	'	'
Trade	4,971	4,590
Other	2,411	2,290
Income taxes payable	660	435
Deferred income tax liabilities - current	98	133
Dividends payable	524	467
Accrued and other current liabilities	2,685	2,916
Total current liabilities	12,226	11,971
Long-Term Debt (variable interest entities nonrecourse - 2014: $1,388; 2013: $1,360)	16,936	16,820
Other Noncurrent Liabilities	'	'
Deferred income tax liabilities - noncurrent	691	718
Pension and other postretirement benefits - noncurrent	7,920	8,176
Asbestos-related liabilities - noncurrent	400	434
Other noncurrent obligations	3,154	3,302
Total other noncurrent liabilities	12,165	12,630
Redeemable Noncontrolling Interest	183	156
Stockholders’ Equity	'	'
Preferred stock, series A	4,000	4,000
Common stock	3,092	3,054
Additional paid-in capital	4,407	3,928
Retained earnings	21,929	21,407
Accumulated other comprehensive loss	-4,824	-4,827
Unearned ESOP shares	-349	-357
Treasury stock at cost	-1,514	-307
The Dow Chemical Company’s stockholders’ equity	26,741	26,898
Noncontrolling interests	982	1,026
Total equity	27,723	27,924
Total Liabilities and Equity	$69,233	$69,501

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parentheticals) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Current Assets	'	'
Cash and cash equivalents (variable interest entities restricted)	$184	$147
Accounts and notes receivable:	'	'
Trade (allowance for doubtful receivables)	134	148
Investments	'	'
Other investments (investments carried at fair value)	2,080	2,056
Property	'	'
Net property (variable interest entities restricted)	2,699	2,646
Other Assets	'	'
Other intangible assets (accumulated amortization)	3,397	3,270
Long-Term Debt	'	'
Long Term Debt (Variable interest entities nonrecourse)	$1,388	$1,360

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Operating Activities	'	'
Net Income	$1,066	$660
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Depreciation and amortization	672	668
Provision (credit) for deferred income tax	-93	83
Earnings of nonconsolidated affiliates less than dividends received	298	293
Pension contributions	-315	-224
Net gain on sales of investments	-39	-24
Net (gain) loss on sales of property, businesses and consolidated companies	-1	5
Other net (gain) loss	25	-13
Loss on early extinguishment of debt	0	60
Excess tax benefits from share-based payment arrangements	-25	-7
Changes in assets and liabilities, net of effects of acquired and divested companies:	'	'
Accounts and notes receivable	-871	-892
Proceeds from interests in trade accounts receivable conduits	150	46
Inventories	-798	-869
Accounts payable	391	-178
Other assets and liabilities	115	839
Cash provided by operating activities	575	447
Investing Activities	'	'
Capital expenditures	-672	-346
Proceeds from sale / leaseback of assets	6	0
Proceeds from sales of property, businesses and consolidated companies, net of cash divested	25	37
Investments in consolidated companies, net of cash acquired	0	-11
Investments in and loans to nonconsolidated affiliates	-17	-11
Distributions from nonconsolidated affiliates	0	1
Purchases of investments	-220	-133
Proceeds from sales and maturities of investments	224	228
Cash used in investing activities	-654	-235
Financing Activities	'	'
Changes in short-term notes payable	-48	45
Proceeds from issuance of long-term debt	138	123
Payments on long-term debt	-391	-1,165
Purchases of treasury stock	-1,250	0
Proceeds from issuance of common stock	480	80
Proceeds from sales of common stock	47	0
Issuance costs on debt and equity securities	-1	-1
Excess tax benefits from share-based payment arrangements	25	7
Contributions from noncontrolling interests	29	9
Distributions to noncontrolling interests	-11	-15
Purchases of noncontrolling interests	-4	0
Dividends paid to stockholders	-466	-85
Cash used in financing activities	-1,452	-1,002
Effect of Exchange Rate Changes on Cash	-24	-14
Summary	'	'
Decrease in cash and cash equivalents	-1,555	-804
Cash and cash equivalents at beginning of period	5,940	4,318
Cash and cash equivalents at end of period	$4,385	$3,514

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	Unearned ESOP Shares [Member]	Treasury Stock [Member]	Noncontrolling Interests [Member]
In Millions, unless otherwise specified
Stockholders' Equity Attributable to Parent, Beginning at Dec. 31, 2012	'	'	$4,000	$3,008	$3,281	$18,495	($7,516)	($391)	$0	'
Stockholders' Equity Attributable to Noncontrolling Interest, Beginning at Dec. 31, 2012	'	'	'	'	'	'	'	'	'	990
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'	'	'	'	'	'	'
Common stock issued	'	'	'	16	'	'	'	'	'	'
Common Stock Issued Addtional Paid in Capital	'	'	'	'	64	'	'	'	'	'
Stock-based compensation and allocation of ESOP shares	'	'	'	'	42	'	'	'	'	'
Net income available for The Dow Chemical Company common stockholders	550	'	'	'	'	550	'	'	'	'
Dividends declared on common stock (per share - 2014: $0.37; 2013: $0.32)	'	'	'	'	'	-379	'	'	'	'
Other	'	'	'	'	0	-4	'	'	'	-5
Other comprehensive income (loss)	-178	'	'	'	'	'	-178	'	'	'
Shares Allocated to ESOP participants	'	'	'	'	'	'	'	10	'	'
Purchases	'	'	'	'	'	'	'	'	0	'
Issuance to employees and employee plans	'	'	'	'	'	'	'	'	0	'
Net income attributable to noncontrolling interests	25	'	'	'	'	'	'	'	'	25
Distributions to noncontrolling interests	'	'	'	'	'	'	'	'	'	-15
Capital contributions	'	'	'	'	'	'	'	'	'	9
Purchases of noncontrolling interests	'	'	'	'	'	'	'	'	'	0
Transfers to redeemable noncontrolling interests	'	'	'	'	'	'	'	'	'	0
Cumulative translation adjustments	'	'	'	'	'	'	'	'	'	-6
Stockholders' Equity Attributable to Parent, Ending at Mar. 31, 2013	'	20,998	4,000	3,024	3,387	18,662	-7,694	-381	0	'
Stockholders' Equity Attributable to Noncontrolling Interest, Ending at Mar. 31, 2013	'	'	'	'	'	'	'	'	'	998
Total Equity, Ending at Mar. 31, 2013	21,996	'	'	'	'	'	'	'	'	'
Stockholders' Equity Attributable to Parent, Beginning at Dec. 31, 2013	26,898	'	4,000	3,054	3,928	21,407	-4,827	-357	-307	'
Stockholders' Equity Attributable to Noncontrolling Interest, Beginning at Dec. 31, 2013	1,026	'	'	'	'	'	'	'	'	1,026
Total Equity, Beginning at Dec. 31, 2013	27,924	'	'	'	'	'	'	'	'	'
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'	'	'	'	'	'	'
Common stock issued	'	'	'	38	'	'	'	'	'	'
Common Stock Issued Addtional Paid in Capital	'	'	'	'	489	'	'	'	'	'
Stock-based compensation and allocation of ESOP shares	'	'	'	'	-4	'	'	'	'	'
Net income available for The Dow Chemical Company common stockholders	964	'	'	'	'	964	'	'	'	'
Dividends declared on common stock (per share - 2014: $0.37; 2013: $0.32)	'	'	'	'	'	-437	'	'	'	'
Other	'	'	'	'	-6	-5	'	'	'	1
Other comprehensive income (loss)	3	'	'	'	'	'	3	'	'	'
Shares Allocated to ESOP participants	'	'	'	'	'	'	'	8	'	'
Purchases	'	'	'	'	'	'	'	'	-1,250	'
Issuance to employees and employee plans	'	'	'	'	'	'	'	'	43	'
Net income attributable to noncontrolling interests	17	'	'	'	'	'	'	'	'	17
Distributions to noncontrolling interests	'	'	'	'	'	'	'	'	'	-12
Capital contributions	'	'	'	'	'	'	'	'	'	29
Purchases of noncontrolling interests	'	'	'	'	'	'	'	'	'	-54
Transfers to redeemable noncontrolling interests	'	'	'	'	'	'	'	'	'	-27
Cumulative translation adjustments	'	'	'	'	'	'	'	'	'	2
Stockholders' Equity Attributable to Parent, Ending at Mar. 31, 2014	26,741	26,741	4,000	3,092	4,407	21,929	-4,824	-349	-1,514	'
Stockholders' Equity Attributable to Noncontrolling Interest, Ending at Mar. 31, 2014	982	'	'	'	'	'	'	'	'	982
Total Equity, Ending at Mar. 31, 2014	$27,723	'	'	'	'	'	'	'	'	'

Consolidated_Statements_of_Equ1

Consolidated Statements of Equity (Parenthetical) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Retained Earnings	'	'
Dividends declared on common stock (Per share)	$0.37	$0.32

CONSOLIDATED_FINANCIAL_STATEME

CONSOLIDATED FINANCIAL STATEMENTS	3 Months Ended
	Mar. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
CONSOLIDATED FINANCIAL STATEMENTS	'
	CONSOLIDATED FINANCIAL STATEMENTS
	The unaudited interim 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 reflect all adjustments (including normal recurring accruals) which, in the opinion of management, are considered necessary for the fair presentation of the results for the periods presented. These statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2013.
	Certain changes to prior year cash flow amounts have been made to reflect changes made in the second quarter of 2013. The changes relate to the presentation of adjustments to uncertain tax positions and resulted in a reclassification between "Provision (credit) for deferred income tax" and "Other assets and liabilities" within the operating activities section of the consolidated statements of cash flows. The change had no impact to the total for "Cash provided by operating activities."
	A change was also made to a prior year amount in the consolidated statements of comprehensive income. The change was made to properly include translation adjustments and net losses on cash flow hedging derivative instruments in "Comprehensive income attributable to noncontrolling interests, net of tax."

RECENT_ACCOUNTING_GUIDANCE

RECENT ACCOUNTING GUIDANCE	3 Months Ended
	Mar. 31, 2014
Recent Accounting Guidance [Abstract]	'
Recent Accounting Guidance [Text Block]	'
	RECENT ACCOUNTING GUIDANCE
	Recently Adopted Accounting Guidance
	During the first quarter of 2014, the Company adopted Accounting Standards Update ("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. The adoption of this standard did not have a material impact on the consolidated financial statements.
	During the first quarter of 2014, the Company adopted 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. The adoption of this standard did not have a material impact on the consolidated financial statements.
	During the first quarter of 2014, the Company adopted 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, impacting the classification of unrecognized tax benefits between "Deferred income taxes" and "Income taxes payable" in the consolidated balance sheets. The adoption of this standard did not have a material impact on the consolidated financial statements.
	Accounting Guidance Issued But Not Yet Adopted
	In April 2014, the Financial Accounting Standards Board ("FASB") issued ASU 2014-08, "Presentation of Financial Statements (Topic 205) and Property, Plant and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity," which changes the criteria for determining which disposals can be presented as discontinued operations and modifies related disclosure requirements. This ASU is effective for fiscal years beginning on or after December 15, 2014, and interim periods within those years. Early adoption is permitted, but only for disposals (or classifications as held for sale) that have not been reported in the financial statements previously issued or available for issuance. The Company is currently evaluating the impact of adopting this guidance.

RESTRUCTURING

RESTRUCTURING	3 Months Ended
	Mar. 31, 2014
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 4Q12 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 primarily 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. In the fourth quarter of 2013, the Company reduced the reserve for costs associated with exit or disposal activities by $6 million. The impact of these charges was shown as "Restructuring charges (credits)" in the consolidated statements of income.
	The severance component of the 4Q12 Restructuring charge of $375 million was for the separation of approximately 2,850 employees under the terms of the Company's ongoing benefit arrangements, primarily by March 31, 2015. At December 31, 2013, severance of $236 million was paid and a liability of $139 million remained for 759 employees. In the first three months of 2014, severance of $43 million was paid, leaving a liability of $96 million for approximately 570 employees at March 31, 2014.
	The following table summarizes the activities related to the Company's 4Q12 Restructuring reserve:
	4Q12 Restructuring Activities	Costs Associated with Exit or Disposal Activities			Severance Costs			Total
	In millions
	Reserve balance at December 31, 2013	$	19		$	139		$	158
	Cash payments	(1		)	(43		)	(44		)
	Reserve balance at March 31, 2014	$	18		$	96		$	114
	The reserve balance is included in the consolidated balance sheets as "Accrued and other current liabilities" and "Other noncurrent obligations."
	Dow expects to incur additional costs in the future related to its 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 across geographic areas. Future costs are expected to include demolition costs related to closed facilities and restructuring plan implementation costs; these costs will be recognized as incurred. The Company also expects to incur additional employee-related costs, including involuntary termination benefits, related to its other optimization activities. These costs cannot be reasonably estimated at this time.

INVENTORIES

INVENTORIES	3 Months Ended
	Mar. 31, 2014
Inventory Disclosure [Abstract]	'
INVENTORIES	'
	INVENTORIES
	The following table provides a breakdown of inventories:
	Inventories	Mar 31, 2014		Dec 31, 2013
	In millions
	Finished goods	$	5,145	$	4,717
	Work in process	2,280		1,948
	Raw materials	780		760
	Supplies	897		878
	Total inventories	$	9,102	$	8,303
	The reserves reducing inventories from the first-in, first-out (“FIFO”) basis to the last-in, first-out (“LIFO”) basis amounted to $887 million at March 31, 2014 and $854 million at December 31, 2013.

GOODWILL_AND_OTHER_INTANGIBLE_

GOODWILL AND OTHER INTANGIBLE ASSETS	3 Months Ended
	Mar. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
GOODWILL AND OTHER INTANGIBLE ASSETS	'
	GOODWILL AND OTHER INTANGIBLE ASSETS
	The following table shows the carrying amount of goodwill by operating segment:
	Goodwill	Electronic		Coatings			Ag		Perf		Perf			Feedstocks		Total
		and		and Infra-			Sciences		Materials		Plastics			and Energy
		Functional		structure
	In millions	Materials		Solutions
	Net goodwill at Dec 31, 2013	$	4,963	$	4,076		$	1,563	$	738	$	1,395		$	63	$	12,798
	Foreign currency impact	—		(1		)	—		—		—			—		(1		)
	Net goodwill at Mar 31, 2014	$	4,963	$	4,075		$	1,563	$	738	$	1,395		$	63	$	12,797
	The following table provides information regarding the Company’s other intangible assets:
	Other Intangible Assets	At March 31, 2014							At December 31, 2013
	In millions	Gross		Accumulated			Net		Gross		Accumulated			Net
		Carrying		Amortization					Carrying		Amortization
		Amount							Amount
	Intangible assets with finite lives:
	Licenses and intellectual property	$	1,775	$	(947	)	$	828	$	1,774	$	(908	)	$	866
	Patents	124		(109		)	15		125		(109		)	16
	Software	1,229		(607		)	622		1,186		(591		)	595
	Trademarks	685		(360		)	325		686		(345		)	341
	Customer related	3,617		(1,235		)	2,382		3,622		(1,181		)	2,441
	Other	154		(139		)	15		154		(136		)	18
	Total other intangible assets, finite lives	$	7,584	$	(3,397	)	$	4,187	$	7,547	$	(3,270	)	$	4,277
	IPR&D (1), indefinite lives	37		—			37		37		—			37
	Total other intangible assets	$	7,621	$	(3,397	)	$	4,224	$	7,584	$	(3,270	)	$	4,314
	-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	Three Months Ended
	In millions	Mar 31, 2014		Mar 31, 2013
	Other intangible assets, excluding software	$	114	$	115
	Software, included in “Cost of sales”	$	16	$	16
	Total estimated amortization expense for 2014 and the five succeeding fiscal years is as follows:
	Estimated Amortization Expense
	In millions
	2014	$	509
	2015	$	491
	2016	$	481
	2017	$	447
	2018	$	429
	2019	$	371

FINANCIAL_INSTRUMENTS

FINANCIAL INSTRUMENTS	3 Months Ended
	Mar. 31, 2014
Financial Instruments [Abstact]	'
Financial Instruments Disclosure [Text Block]	'
	FINANCIAL INSTRUMENTS
	A summary of the Company's financial instruments, risk management policies, derivative instruments and hedging activities can be found in Note 10 to the Consolidated Financial Statements included in the Company's Annual Report on Form 10-K for the year ended December 31, 2013. If applicable, updates have been included in the respective section below.
	The following table summarizes the fair value of financial instruments at March 31, 2014 and December 31, 2013:
	Fair Value of Financial Instruments
		At March 31, 2014														At December 31, 2013
	In millions	Cost				Gain				Loss			Fair			Cost			Gain		Loss			Fair
													Value											Value
	Marketable securities: (1)
	Debt securities:
	Government debt (2)	$	534			$	29			$	(4	)	$	559		$	544		$	28	$	(8	)	$	564
	Corporate bonds	655				46				(3		)	698			659			43		(7		)	695
	Total debt securities	$	1,189			$	75			$	(7	)	$	1,257		$	1,203		$	71	$	(15	)	$	1,259
	Equity securities	661				169				(7		)	823			605			196		(4		)	797
	Total marketable securities	$	1,850			$	244			$	(14	)	$	2,080		$	1,808		$	267	$	(19	)	$	2,056
	Long-term debt including debt due within one year (3)	$	(17,287	)		$	170			$	(2,232	)	$	(19,349	)	$	(17,517	)	$	296	$	(2,246	)	$	(19,467	)
	Derivatives relating to:
	Interest rates	$	—			$	—			$	(6	)	$	(6	)	$	—		$	—	$	(5	)	$	(5	)
	Commodities (4)	$	—			$	13			$	(5	)	$	8		$	—		$	11	$	(2	)	$	9
	Foreign currency	$	—			$	13			$	(29	)	$	(16	)	$	—		$	45	$	(13	)	$	32
	-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	The cost basis includes fair value hedge adjustments of $22 million at March 31, 2014 and $22 million at December 31, 2013.
	-4	Presented net of cash collateral, as disclosed in Note 7.
	Investments
	The Company’s investments in marketable securities are primarily classified as available-for-sale.
	Investing Results	Three Months Ended
	In millions	Mar 31,				Mar 31,
		2014				2013
	Proceeds from sales of available-for-sale securities	$	208			$	214
	Gross realized gains	$	46			$	36
	Gross realized losses	$	(1	)		$	(9	)
	The following table summarizes the contractual maturities of the Company’s investments in debt securities:
	Contractual Maturities of Debt Securities
	at March 31, 2014
	In millions	Amortized Cost				Fair Value
	Within one year	$	10			$	10
	One to five years	601				635
	Six to ten years	451				464
	After ten years	127				148
	Total	$	1,189			$	1,257
	At March 31, 2014, the Company had $1,250 million ($1,581 million at December 31, 2013) of held-to-maturity securities (primarily Treasury Bills) classified as cash equivalents, as these securities had original 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 March 31, 2014, the Company had investments in money market funds of $384 million classified as cash equivalents ($1,331 million at December 31, 2013).
	The aggregate cost of the Company’s cost method investments totaled $177 million at March 31, 2014 ($185 million at December 31, 2013). Due to the nature of these investments, either the cost basis approximates fair value or fair value is not readily determinable. These investments are reviewed quarterly for impairment indicators. The Company's impairment analysis resulted in a $5 million reduction in the cost basis of these investments for the three-month period ended March 31, 2014 (no reduction in the three-month period ended March 31, 2013).
	Accounting for Derivative Instruments and Hedging Activities
	The following table provides the fair value and gross balance sheet classification of derivative instruments at March 31, 2014 and December 31, 2013:
	Fair Value of Derivative Instruments	Balance Sheet Classification		Mar 31,				Dec 31,
	In millions			2014				2013
	Asset Derivatives
	Derivatives designated as hedges:
	Commodities	Other current assets		$	21			$	13
	Total derivatives designated as hedges			$	21			$	13
	Derivatives not designated as hedges:
	Commodities	Other current assets		$	1			$	1
	Foreign currency	Accounts and notes receivable – Other		27				65
	Total derivatives not designated as hedges			$	28			$	66
	Total asset derivatives			$	49			$	79
	Liability Derivatives
	Derivatives designated as hedges:
	Interest rates	Accounts payable – Other		$	6			$	5
	Commodities	Accounts payable – Other		14				5
	Foreign currency	Accounts payable – Other		4				9
	Total derivatives designated as hedges			$	24			$	19
	Derivatives not designated as hedges:
	Commodities	Accounts payable – Other		$	1			$	1
Foreign currency	Accounts payable – Other		39				24
Total derivatives not designated as hedges			$	40			$	25
Total liability derivatives			$	64			$	44
Foreign currency derivatives not designated as hedges are used to offset foreign exchange gains/losses resulting from the underlying exposures of foreign currency denominated assets and liabilities.
The net after-tax amounts to be reclassified from "Accumulated other comprehensive income (loss)" to income within the next 12 months are a $4 million loss for interest rate contracts, a $7 million gain for commodity contracts and a $6 million loss for foreign currency contracts.

FAIR_VALUE_MEASUREMENTS

FAIR VALUE MEASUREMENTS	3 Months Ended
	Mar. 31, 2014
Fair Value Disclosures [Abstract]	'
Fair Value Disclosures [Text Block]	'
	FAIR VALUE MEASUREMENTS
	A summary of the Company's recurring and nonrecurring fair value measurements can be found in Note 11 to the Consolidated Financial Statements included in the Company's Annual Report on Form 10-K for the year ended December 31, 2013. If applicable, updates have been included in the respective section below.
	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 March 31, 2014	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)	$	—		$	1,634		$	—	$	—		$	1,634
	Interests in trade accounts receivable conduits (3)	—			—			1,339		—			1,339
	Equity securities (4)	787			36			—		—			823
	Debt securities: (4)
	Government debt (5)	—			559			—		—			559
	Corporate bonds	—			698			—		—			698
	Derivatives relating to: (6)
	Commodities	3			19			—		(9		)	13
	Foreign currency	—			27			—		(14		)	13
	Total assets at fair value	$	790		$	2,973		$	1,339	$	(23	)	$	5,079
	Liabilities at fair value:
	Long-term debt (7)	$	—		$	19,349		$	—	$	—		$	19,349
	Derivatives relating to: (6)
	Interest rates	—			6			—		—			6
	Commodities	4			11			—		(10		)	5
	Foreign currency	—			43			—		(14		)	29
	Total liabilities at fair value	$	4		$	19,409		$	—	$	(24	)	$	19,389
	-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 9 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 6 for the classification of derivatives in the consolidated balance sheets.
	-7	See Note 6 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, 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 9 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 6 for the classification of derivatives in the consolidated balance sheets.
-7	See Note 6 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 $4 million at March 31, 2014 ($5 million at December 31, 2013).
The following table summarizes the changes in fair value measurements using Level 3 inputs for the three-month periods ended March 31, 2014 and March 31, 2013:
Fair Value Measurements Using Level 3 Inputs	Three Months Ended
Interests Held in Trade Receivable Conduits (1)	Mar 31,			Mar 31,
In millions	2014			2013
Balance at beginning of period	$	1,227		$	1,057
Loss included in earnings (2)	(1		)	(1		)
Purchases	263			329
Settlements	(150		)	(46		)
Balance at end of period	$	1,339		$	1,339
-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.

COMMITMENTS_AND_CONTINGENT_LIA

COMMITMENTS AND CONTINGENT LIABILITIES	3 Months Ended
	Mar. 31, 2014
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 March 31, 2014, no draws had been taken against the credit facility.
	Environmental Matters
	Accruals for environmental matters are recorded when it is probable that a liability has been incurred and the amount of the liability can be reasonably estimated, based on current law and existing technologies. At March 31, 2014, the Company had accrued obligations of $739 million for probable environmental remediation and restoration costs, including $78 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 and cash flows. Inherent uncertainties exist in these estimates primarily due to unknown conditions, changing governmental regulations and legal standards regarding liability, and emerging remediation technologies for handling site remediation and restoration. 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.
	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, remediation was complete on all 98 properties identified through analysis as being above the remediation criteria. On March 14, 2014, the Company submitted a plan for properties to be sampled during 2014 ("2014 Plan"), as required by the approved Work Plan. Approval of the 2014 Plan is expected in May 2014. At March 31, 2014, an additional 25 properties have been identified as being above the remediation criteria.
	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 ("MOU") to provide a mechanism for the Company to fund cooperative studies related to the assessment of natural resource damages. This MOU was amended and funding of cooperative studies was 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 March 31, 2014, the accrual for these off-site matters was $49 million (included in the total accrued obligation of $739 million at March 31, 2014). At December 31, 2013, the Company had an accrual for these off-site matters of $47 million (included in the total accrued obligation of $722 million at December 31, 2013).
	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 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 and approximately 19 percent of the recorded liability related to pending claims and approximately 81 percent related to future claims.
	Based on Union Carbide’s review of 2014 activity, Union Carbide determined that no adjustment to the accrual was required at March 31, 2014. Union Carbide’s asbestos-related liability for pending and future claims was $485 million at March 31, 2014. Approximately 20 percent of the recorded liability related to pending claims and approximately 80 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 March 31, 2014 and $25 million at December 31, 2013.
	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	Mar 31,				Dec 31,
	In millions	2014				2013
	Receivables for defense and resolution costs – carriers with settlement agreements	$	63			$	66
	Receivables for insurance recoveries – carriers without settlement agreements	25				25
	Total	$	88			$	91
	Union Carbide expenses defense costs as incurred. The pretax impact for defense and resolution costs was $25 million in the first quarter of 2014 ($22 million in the first quarter of 2013) 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 Italian civil actions are still pending. The United Kingdom matter is expected to go to trial in May 2014.
	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 ultimately was trebled by the District Court under applicable antitrust laws - less offsets from other settling defendants - resulting in a judgment entered in July 2013 in the amount of $1.06 billion. The Company is appealing this judgment on numerous grounds.
	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 March 31, 2014 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 and have been updated as of March 31, 2014:
	Annual Fixed and Determinable Portion of
	Take-or-Pay and Throughput Obligations
	In millions
	2014	$	3,315
2015	2,958
2016	2,625
2017	2,215
2018	1,962
2019 and beyond	7,259
Total	$	20,334
In addition to the take-or-pay obligations at March 31, 2014 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 $295 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 relate to debt of nonconsolidated affiliates, which have expiration dates ranging from less than one year to seven 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 March 31, 2014	Final		Maximum Future				Recorded
In millions	Expiration		Payments				Liability
Guarantees	2021		$	5,118			$	151
Residual value guarantees	2021		748				26
Total guarantees			$	5,866			$	177
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
During 2013, the Company entered into guarantee agreements (“Guarantees”) related to project financing for Sadara Chemical Company (“Sadara”), a nonconsolidated affiliate. The total of an Islamic bond and Additional Project Financing (collectively “Total Project Financing”) obtained by Sadara is approximately $12.5 billion. Sadara had $7.3 billion of Total Project Financing outstanding at March 31, 2014 ($5.8 billion at December 31, 2013). The Company's guarantee of the Total Project Financing is in proportion to the Company's 35 percent ownership interest in Sadara, or up to approximately $4.4 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 by the end of 2017.
Asset Retirement Obligations
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 Italy. 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 asset retirement obligations recognized by the Company was $86 million at March 31, 2014 and $89 million at December 31, 2013. The discount rate used to calculate the Company’s asset retirement obligations was 0.88 percent at March 31, 2014 and at December 31, 2013. 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. 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.

TRANSFERS_OF_FINANCIAL_ASSETS

TRANSFERS OF FINANCIAL ASSETS	3 Months Ended
	Mar. 31, 2014
Transfers and Servicing [Abstract]	'
TRANSFERS OF FINANCIAL ASSETS	'
	TRANSFERS OF FINANCIAL ASSETS
	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 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.
	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	Mar 31,			Dec 31,
	In millions	2014			2013
	Carrying value of interests held	$	1,339		$	1,227
	Percentage of anticipated credit losses	0.71		%	0.71		%
	Impact to carrying value - 10% adverse change	$	1		$	1
	Impact to carrying value - 20% adverse change	$	3		$	2
	Credit losses, net of any recoveries, on receivables sold during the three-month periods ended March 31, 2014 and 2013 were insignificant.
	Following is an analysis of certain cash flows between the Company and the conduits:
	Cash Proceeds	Three Months Ended
	In millions	Mar 31,			Mar 31,
		2014			2013
	Sale of receivables	$	—		$	19
	Collections reinvested in revolving receivables	$	6,189		$	6,130
	Interests in conduits (1)	$	150		$	46
	-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	Mar 31,			Dec 31,
	In millions	2014			2013
	Delinquencies on sold receivables still outstanding	$	111		$	138
	Trade accounts receivable outstanding and derecognized	$	2,648		$	2,494
	The Company repurchased $8 million of previously sold receivables related to a divestiture during the three-month period ended March 31, 2013.

NOTES_PAYABLE_LONGTERM_DEBT_AN

NOTES PAYABLE, LONG-TERM DEBT AND AVAILABLE CREDIT FACILITIES	3 Months Ended
	Mar. 31, 2014
Debt Disclosure [Abstract]	'
NOTES PAYABLE, LONG-TERM DEBT AND AVAILABLE CREDIT FACILITIES	'
	NOTES PAYABLE, LONG-TERM DEBT AND AVAILABLE CREDIT FACILITIES
	Notes Payable	Mar 31,				Dec 31,
	In millions	2014				2013
	Notes payable to banks	$	335			$	300
	Notes payable to related companies	182				137
	Notes payable trade	9				6
	Total notes payable	$	526			$	443
	Period-end average interest rates	3.06		%		3.23		%
	Long-Term Debt	2014			Mar 31,				2013		Dec 31,
		Average			2014				Average		2013
	In millions	Rate							Rate
	Promissory notes and debentures:
	Final maturity 2014	2.9	%		$	55			5.33	%	$	399
	Final maturity 2015	2.82	%		60				2.89	%	56
	Final maturity 2016	2.53	%		805				2.53	%	805
	Final maturity 2017	5.67	%		489				5.65	%	491
	Final maturity 2018	5.45	%		567				5.43	%	570
	Final maturity 2019	8.41	%		2,168				8.4	%	2,171
	Final maturity 2020 and thereafter	5.4	%		10,056				5.41	%	10,029
	Other facilities:
	U.S. dollar loans, various rates and maturities	1.42	%		490				1.44	%	490
	Foreign currency loans, various rates and maturities	3.17	%		1,163				3.18	%	1,140
	Medium-term notes, varying maturities through 2024	3.7	%		1,242				3.76	%	1,143
	Pollution control/industrial revenue bonds, varying maturities through 2038	5.86	%		492				5.59	%	518
	Capital lease obligations	—			32				—		41
	Unamortized debt discount	—			(332		)		—		(336		)
	Long-term debt due within one year	—			(351		)		—		(697		)
	Long-term debt	—			$	16,936			—		$	16,820
	Annual Installments on Long-Term Debt
	For Next Five Years at March 31, 2014
	In millions
	2014	$	340
	2015	$	412
	2016	$	1,370
	2017	$	775
	2018	$	931
	2019	$	2,451
	2014 Activity
	During the first three months of 2014, the Company issued $99 million aggregate principal amount of InterNotes and approximately $26 million of long-term debt (net of $5 million of repayments) was entered into by consolidated variable interest entities. The Company also repaid $346 million of long-term debt related to the purchase of an ethylene facility (see Note 11 for additional information).
	2013 Activity
	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 the first three months of 2013, the Company issued $72 million aggregate principal amount of InterNotes and approximately $44 million of long-term debt was entered into by consolidated variable interest entities. The Company also redeemed $250 million of 5.6 percent notes that matured on March 15, 2013 and $64 million principal amount of InterNotes were redeemed at maturity.
	Available Credit Facilities
	The following table summarizes the Company's credit facilities:
	Committed and Available Credit Facilities at March 31, 2014
	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-15		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
	Bilateral Revolving Credit Facility		Jan-14		100				100			Oct-16		Floating rate
	Total Committed and Available Credit Facilities				$	6,470			$	6,170
	Debt Covenants and Default Provisions
	There were no material changes to the debt covenants and default provisions related to the Company's outstanding long-term debt and primary, private credit agreements in the first quarter of 2014. For additional information on the Company's debt covenants and default provisions, see Note 16 to the Consolidated Financial Statements included in the Company's Annual Report on Form 10-K for the year ended December 31, 2013.

VARIABLE_INTEREST_ENTITIES

VARIABLE INTEREST ENTITIES	3 Months Ended
	Mar. 31, 2014
VARIABLE INTEREST ENTITIES [Abstract]	'
Variable Interest Entities Disclosure [Text Block]	'
	VARIABLE INTEREST ENTITIES
	A complete description of the Company's variable interest entities can be found in Note 19 to the Consolidated Financial Statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2013.
	Consolidated Variable Interest Entities
	During the first quarter of 2014, the membrane chlor-alkali joint venture at the Company's Freeport, Texas integrated manufacturing complex successfully initiated full-scale, commercial production.
	The Company previously held a variable interest in an owner trust, for which the Company was the primary beneficiary. The owner trust leased an ethylene facility in The Netherlands to the Company, whereby substantially all of the rights and obligations of ownership were transferred to the Company. The Company's variable interest in the owner trust related to a fixed purchased price option. On January 2, 2014, the Company purchased the ethylene facility for $406 million, including cash payments of $350 million and a note payable of $56 million, which is classified as "Notes payable" in the consolidated balance sheets and will be paid by December 31, 2014. In the first quarter of 2014, the Company classified $346 million as "Payments on long-term debt" and $4 million as "Purchases of noncontrolling interests" in the consolidated statements of cash flows. Future payments on the note payable will be classified as "Purchases of noncontrolling interests" in the consolidated statements of cash flows.
	The Company's consolidated financial statements include the assets, liabilities and results of operations of variable interest entities ("VIEs"), for which the Company is the primary beneficiary. The other equity holders’ interests are reflected in “Net income attributable to noncontrolling interests” in the consolidated statements of income and "Redeemable Noncontrolling Interest" and “Noncontrolling interests” in the consolidated balance sheets. The following table summarizes the carrying amounts of the entities’ assets and liabilities included in the Company’s consolidated balance sheets at March 31, 2014 and December 31, 2013:
	Assets and Liabilities of Consolidated VIEs	Mar 31,		Dec 31,
	In millions	2014		2013
	Cash and cash equivalents (1)	$	184	$	147
	Other current assets	154		143
	Property	2,699		2,646
	Other noncurrent assets	102		105
	Total assets (2)	$	3,139	$	3,041
	Current liabilities (nonrecourse 2014: $319; 2013: $318)	$	319	$	664
	Long-term debt (nonrecourse 2014: $1,388; 2013: $1,360)	1,424		1,392
	Other noncurrent liabilities (nonrecourse 2014: $67; 2013: $69)	67		69
	Total liabilities	$	1,810	$	2,125
	-1	Includes $8 million at March 31, 2014 ($1 million at December 31, 2013) restricted for the construction, debt servicing and operational expenses of a manufacturing facility.
	-2	All assets were restricted at March 31, 2014 and December 31, 2013.
	In addition, the carrying amounts of assets and liabilities included in the Company’s consolidated balance sheets pertaining to the entity created to monetize accounts receivable of select European entities were current assets of $95 million (zero restricted) at March 31, 2014 ($105 million, zero restricted, at December 31, 2013) and zero current liabilities (zero nonrecourse) at March 31, 2014 and at December 31, 2013.
	Amounts presented in the consolidated balance sheets and the table above as restricted assets or nonrecourse obligations relating to consolidated VIEs at March 31, 2014 and December 31, 2013 are adjusted for intercompany eliminations, parental guarantees and residual value guarantees.
	Nonconsolidated Variable Interest Entity
	At March 31, 2014, the Company’s investment in its crude acrylic acid joint venture was $137 million ($159 million at December 31, 2013) and is classified as “Investment in nonconsolidated affiliates” in the consolidated balance sheets, representing the Company’s maximum exposure to loss.

PENSION_PLANS_AND_OTHER_POSTRE

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS	3 Months Ended
	Mar. 31, 2014
Compensation and Retirement Disclosure [Abstract]	'
PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS	'
	PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS
	Net Periodic Benefit Cost for All Significant Plans	Three Months Ended
	In millions	Mar 31,			Mar 31,
		2014			2013
	Defined Benefit Pension Plans:
	Service cost	$	103		$	118
	Interest cost	276			253
	Expected return on plan assets	(332		)	(312		)
	Amortization of prior service cost	6			6
	Amortization of net loss	126			197
	Settlements (1)	2			—
	Net periodic benefit cost	$	181		$	262
	Other Postretirement Benefits:
	Service cost	$	4		$	5
	Interest cost	18			20
	Amortization of prior service credit	—			(1		)
	Amortization of net gain	(4		)	—
	Net periodic benefit cost	$	18		$	24
	-1	The 2014 impact relates to settlements associated with the wind-up of a Canadian pension plan.

STOCKBASED_COMPENSATION

STOCK-BASED COMPENSATION	3 Months Ended
	Mar. 31, 2014
Share-based Compensation, Allocation and Classification in Financial Statements [Abstract]	'
STOCK-BASED COMPENSATION	'
	STOCK-BASED COMPENSATION
	A complete description of the Company's stock-based compensation plans can be found in Note 20 to the Consolidated Financial Statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2013.
	Employee Stock Purchase Plan
	The Company grants stock-based compensation to employees under The Dow Chemical Company 2012 Employee Stock Purchase Plan (the "2012 ESPP"). Under the 2014 annual offering of the 2012 ESPP, 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 at an amount equal to the lower of at least 85 percent of the fair market value of the common stock on a date or the average fair market value of the common stock over a period, in each case, specified by the plan administrator.
	During the first quarter of 2014, employees subscribed to the right to purchase 3.6 million shares of the Company's common stock with a weighted-average exercise price of $38.13 per share and a weighted-average fair value of $5.45 per share under the 2012 ESPP.
	Stock Incentive Plan
	The Company also grants stock-based compensation to employees and non-employee directors under The Dow Chemical Company 2012 Stock Incentive Plan (the "2012 Plan"). Most of the Company's stock-based compensation awards are granted in the first quarter of each year. During the first quarter of 2014, the Company granted the following stock-based compensation awards to employees under the 2012 Plan:
	•	3.2 million stock options with a weighted-average exercise price of $46.71 per share and a weighted-average fair value of $11.49 per share;
	•	2.2 million shares of deferred stock with a weighted-average fair value of $46.71 per share; and
	•	2.4 million shares of performance deferred stock with a weighted-average fair value of $54.42 per share.
	The Company did not grant stock-based compensation awards to non-employee directors in the first quarter of 2014.
	Beginning in March 2014, the Company began issuing treasury shares to employees for shares purchased under the 2014 annual offering of the 2012 ESPP. The Company may also issue treasury shares for options exercised and for the release of deferred and restricted stock.
	Total unrecognized compensation cost at March 31, 2014 is provided in the following table:
	Total Unrecognized Compensation Cost at March 31, 2014
	In millions	Unrecognized		Weighted-average
		Compensation		Recognition
		Cost		Period (Years)
	ESPP purchase rights	$	10	0.63
	Unvested stock options	$	90	0.85
	Deferred stock awards	$	159	1
	Performance deferred stock awards	$	136	0.99

EARNINGS_PER_SHARE_CALCULATION

EARNINGS PER SHARE CALCULATIONS	3 Months Ended
	Mar. 31, 2014
Earnings Per Share [Abstract]	'
EARNINGS PER SHARE CALCULATIONS	'
	EARNINGS PER SHARE CALCULATIONS
	The following tables provide the earnings per share calculations for the three-month periods ended March 31, 2014 and 2013:
	Net Income for Earnings Per Share Calculations	Three Months Ended
	In millions	Mar 31,				Mar 31,
		2014				2013
	Net income	$	1,066			$	660
	Net income attributable to noncontrolling interests	(17		)		(25		)
	Net income attributable to The Dow Chemical Company	$	1,049			$	635
	Preferred stock dividends	(85		)		(85		)
	Net income attributable to participating securities (1)	(8		)		(5		)
	Net income attributable to common stockholders	$	956			$	545
	Earnings Per Share Calculations - Basic	Three Months Ended
	Dollars per share	Mar 31,				Mar 31,
		2014				2013
	Net income	$	0.89			$	0.55
	Net income attributable to noncontrolling interests	(0.01		)		(0.02		)
	Net income attributable to The Dow Chemical Company	$	0.88			$	0.53
	Preferred stock dividends	(0.07		)		(0.07		)
	Net income attributable to participating securities (1)	(0.01		)		—
	Net income attributable to common stockholders	$	0.8			$	0.46
	Earnings Per Share Calculations - Diluted	Three Months Ended
	Dollars per share	Mar 31,				Mar 31,
		2014				2013
	Net income	$	0.88			$	0.55
	Net income attributable to noncontrolling interests	(0.01		)		(0.02		)
	Net income attributable to The Dow Chemical Company	$	0.87			$	0.53
	Preferred stock dividends (2)	(0.07		)		(0.07		)
	Net income attributable to participating securities (1)	(0.01		)		—
	Net income attributable to common stockholders	$	0.79			$	0.46
	Share Count Information	Three Months Ended
	Shares in millions	Mar 31,			Mar 31,
		2014			2013
	Weighted-average common shares - basic	1,190.60			1,181.10
	Plus dilutive effect of stock options and awards	17.1			6.5
	Weighted-average common shares - diluted	1,207.70			1,187.60
	Stock options and deferred stock awards excluded from EPS calculations (3)	5.7			61.3
	Conversion of preferred stock excluded from EPS calculation (4)	96.8			96.8
	-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 because the effect of adding them back would have been antidilutive.
	-3	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.
	-4	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 because the effect of including them would have been antidilutive.

INCOME_TAXES

INCOME TAXES	3 Months Ended
	Mar. 31, 2014
Income Taxes Disclosure [Abstract]	'
Income Tax Disclosure [Text Block]	'
	INCOME TAXES
	During the first quarter of 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 the 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 $223 million in the first quarter of 2013.
	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 "Provision for income taxes" in the consolidated statements of income and totaled a benefit of $2 million at March 31, 2014 ($133 million benefit at March 31, 2013).

ACCUMULATED_OTHER_COMPREHENSIV

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)	3 Months Ended
	Mar. 31, 2014
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 three months ended March 31, 2014 and 2013:
	Accumulated Other Comprehensive Income (Loss)	Three Months Ended
	In millions	Mar 31,			Mar 31,
		2014			2013
	Unrealized Gains on Investments at beginning of year	$	160		$	147
	Net change in unrealized gains	18			22
	Reclassification to earnings - Net Sales (net of tax of $(16), $(10)) (1)	(29		)	(17		)
	Balance at end of period	$	149		$	152
	Cumulative Translation Adjustments at beginning of year	476			328
	Translation adjustments	(68		)	(352		)
	Reclassification to earnings - Sundry income (expense) - net	(3		)	—
	Balance at end of period	$	405		$	(24	)
	Pension and Other Postretirement Benefit Plans at beginning of year	(5,460		)	(7,995		)
	Adjustments to pension and other postretirement benefit plans (net of tax of $39, $67) (1) (2)	81			141
	Balance at end of period	$	(5,379	)	$	(7,854	)
	Accumulated Derivative Gain (Loss) at beginning of year	(3		)	4
	Net hedging results	3			26
	Reclassification to earnings - Cost of sales (net of tax of $1, $1) (1)	1			2
	Balance at end of period	$	1		$	32
	Total Accumulated Other Comprehensive Loss	$	(4,824	)	$	(7,694	)
	-1	Tax amounts are included in "Provision for income taxes" in the consolidated statements of income.
	-2	Included in "Net periodic benefit cost." See Note 12 for additional information.

OPERATING_SEGMENTS_AND_GEOGRAP

OPERATING SEGMENTS AND GEOGRAPHIC AREAS	3 Months Ended
	Mar. 31, 2014
Segment Reporting [Abstract]	'
OPERATING SEGMENTS AND GEOGRAPHIC AREAS	'
	OPERATING SEGMENTS AND GEOGRAPHIC AREAS
	Operating Segment Information	Three Months Ended
	In millions	Mar 31,			Mar 31,
		2014			2013
	Sales by operating segment
	Electronic and Functional Materials	$	1,133		$	1,141
	Coatings and Infrastructure Solutions	1,749			1,667
	Agricultural Sciences	2,119			2,103
	Performance Materials	3,291			3,328
	Performance Plastics	3,613			3,498
	Feedstocks and Energy	2,458			2,556
	Corporate	98			90
	Total	$	14,461		$	14,383
	EBITDA (1) by operating segment
	Electronic and Functional Materials	$	290		$	273
	Coatings and Infrastructure Solutions	224			186
	Agricultural Sciences	529			484
	Performance Materials	440			440
	Performance Plastics	1,000			952
	Feedstocks and Energy	173			240
	Corporate	(260		)	(355		)
	Total	$	2,396		$	2,220
	Equity in earnings (losses) of nonconsolidated affiliates by operating segment (included in EBITDA)
	Electronic and Functional Materials	$	31		$	17
	Coatings and Infrastructure Solutions	71			26
	Agricultural Sciences	—			2
	Performance Materials	(24		)	(23		)
	Performance Plastics	61			57
	Feedstocks and Energy	121			159
	Corporate	(9		)	(8		)
	Total	$	251		$	230
	-1	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. A reconciliation of EBITDA to "Income Before Income Taxes" is provided below.
	Reconciliation of EBITDA to “Income Before Income Taxes”	Three Months Ended
	In millions	Mar 31,			Mar 31,
		2014			2013
	EBITDA	$	2,396		$	2,220
	- Depreciation and amortization	672			668
	+ Interest income	13			8
	- Interest expense and amortization of debt discount	246			296
	Income Before Income Taxes	$	1,491		$	1,264
	Transfers of products between operating segments are generally valued at cost. However, transfers of products to Agricultural Sciences from other segments are generally valued at market-based prices; the revenues generated by these transfers in the first three months of 2014 and 2013 were immaterial and eliminated in consolidation.
	Geographic Areas	Three Months Ended
	In millions	Mar 31,			Mar 31,
		2014			2013
	Sales by geographic area
	United States	$	4,791		$	4,814
	Europe, Middle East and Africa	4,969			4,915
	Rest of World	4,701			4,654
	Total	$	14,461		$	14,383

RESTRUCTURING_Tables

RESTRUCTURING (Tables)	3 Months Ended
	Mar. 31, 2014
Restructuring and Related Activities [Abstract]	'
Schedule of Restructuring Reserve by Type of Cost [Table Text Block]	'
	4Q12 Restructuring Activities	Costs Associated with Exit or Disposal Activities			Severance Costs			Total
	In millions
	Reserve balance at December 31, 2013	$	19		$	139		$	158
	Cash payments	(1		)	(43		)	(44		)
	Reserve balance at March 31, 2014	$	18		$	96		$	114

INVENTORIES_Tables

INVENTORIES (Tables)	3 Months Ended
	Mar. 31, 2014
Inventory Disclosure [Abstract]	'
Schedule of Inventory, Current [Table Text Block]	'
	Inventories	Mar 31, 2014		Dec 31, 2013
	In millions
	Finished goods	$	5,145	$	4,717
	Work in process	2,280		1,948
	Raw materials	780		760
	Supplies	897		878
	Total inventories	$	9,102	$	8,303

GOODWILL_AND_OTHER_INTANGIBLE_1

GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)	3 Months Ended
	Mar. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
Goodwill By Operating Segment	'
	Goodwill	Electronic		Coatings			Ag		Perf		Perf			Feedstocks		Total
		and		and Infra-			Sciences		Materials		Plastics			and Energy
		Functional		structure
	In millions	Materials		Solutions
	Net goodwill at Dec 31, 2013	$	4,963	$	4,076		$	1,563	$	738	$	1,395		$	63	$	12,798
	Foreign currency impact	—		(1		)	—		—		—			—		(1		)
	Net goodwill at Mar 31, 2014	$	4,963	$	4,075		$	1,563	$	738	$	1,395		$	63	$	12,797
Other Intangible Assets	'
	Other Intangible Assets	At March 31, 2014							At December 31, 2013
	In millions	Gross		Accumulated			Net		Gross		Accumulated			Net
		Carrying		Amortization					Carrying		Amortization
		Amount							Amount
	Intangible assets with finite lives:
	Licenses and intellectual property	$	1,775	$	(947	)	$	828	$	1,774	$	(908	)	$	866
	Patents	124		(109		)	15		125		(109		)	16
	Software	1,229		(607		)	622		1,186		(591		)	595
	Trademarks	685		(360		)	325		686		(345		)	341
	Customer related	3,617		(1,235		)	2,382		3,622		(1,181		)	2,441
	Other	154		(139		)	15		154		(136		)	18
	Total other intangible assets, finite lives	$	7,584	$	(3,397	)	$	4,187	$	7,547	$	(3,270	)	$	4,277
	IPR&D (1), indefinite lives	37		—			37		37		—			37
	Total other intangible assets	$	7,621	$	(3,397	)	$	4,224	$	7,584	$	(3,270	)	$	4,314
	-1	In-process research and development (“IPR&D”) purchased in a business combination.
Schedule of Amortization Expense of Intangible Assets	'
	Amortization Expense	Three Months Ended
	In millions	Mar 31, 2014		Mar 31, 2013
	Other intangible assets, excluding software	$	114	$	115
	Software, included in “Cost of sales”	$	16	$	16
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	'
	Estimated Amortization Expense
	In millions
	2014	$	509
	2015	$	491
	2016	$	481
	2017	$	447
	2018	$	429
	2019	$	371

FINANCIAL_INSTRUMENTS_Tables

FINANCIAL INSTRUMENTS (Tables)	3 Months Ended
	Mar. 31, 2014
Financial Instruments [Abstact]	'
Fair Value of Financial Instruments	'
	Fair Value of Financial Instruments
		At March 31, 2014														At December 31, 2013
	In millions	Cost				Gain				Loss			Fair			Cost			Gain		Loss			Fair
													Value											Value
	Marketable securities: (1)
	Debt securities:
	Government debt (2)	$	534			$	29			$	(4	)	$	559		$	544		$	28	$	(8	)	$	564
	Corporate bonds	655				46				(3		)	698			659			43		(7		)	695
	Total debt securities	$	1,189			$	75			$	(7	)	$	1,257		$	1,203		$	71	$	(15	)	$	1,259
	Equity securities	661				169				(7		)	823			605			196		(4		)	797
	Total marketable securities	$	1,850			$	244			$	(14	)	$	2,080		$	1,808		$	267	$	(19	)	$	2,056
	Long-term debt including debt due within one year (3)	$	(17,287	)		$	170			$	(2,232	)	$	(19,349	)	$	(17,517	)	$	296	$	(2,246	)	$	(19,467	)
	Derivatives relating to:
	Interest rates	$	—			$	—			$	(6	)	$	(6	)	$	—		$	—	$	(5	)	$	(5	)
	Commodities (4)	$	—			$	13			$	(5	)	$	8		$	—		$	11	$	(2	)	$	9
	Foreign currency	$	—			$	13			$	(29	)	$	(16	)	$	—		$	45	$	(13	)	$	32
	-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	The cost basis includes fair value hedge adjustments of $22 million at March 31, 2014 and $22 million at December 31, 2013.
	-4	Presented net of cash collateral, as disclosed in Note 7.
Investing Results	'
	Investing Results	Three Months Ended
	In millions	Mar 31,				Mar 31,
		2014				2013
	Proceeds from sales of available-for-sale securities	$	208			$	214
	Gross realized gains	$	46			$	36
	Gross realized losses	$	(1	)		$	(9	)
Contractual Maturities of Debt Securities	'
	Contractual Maturities of Debt Securities
	at March 31, 2014
	In millions	Amortized Cost				Fair Value
	Within one year	$	10			$	10
	One to five years	601				635
	Six to ten years	451				464
	After ten years	127				148
	Total	$	1,189			$	1,257
Schedule Fair Values of Derivative Instruments	'
	Fair Value of Derivative Instruments	Balance Sheet Classification		Mar 31,				Dec 31,
	In millions			2014				2013
	Asset Derivatives
	Derivatives designated as hedges:
	Commodities	Other current assets		$	21			$	13
	Total derivatives designated as hedges			$	21			$	13
	Derivatives not designated as hedges:
	Commodities	Other current assets		$	1			$	1
	Foreign currency	Accounts and notes receivable – Other		27				65
	Total derivatives not designated as hedges			$	28			$	66
	Total asset derivatives			$	49			$	79
	Liability Derivatives
	Derivatives designated as hedges:
	Interest rates	Accounts payable – Other		$	6			$	5
	Commodities	Accounts payable – Other		14				5
	Foreign currency	Accounts payable – Other		4				9
	Total derivatives designated as hedges			$	24			$	19
	Derivatives not designated as hedges:
	Commodities	Accounts payable – Other		$	1			$	1
	Foreign currency	Accounts payable – Other		39				24
	Total derivatives not designated as hedges			$	40			$	25
	Total liability derivatives			$	64			$	44

FAIR_VALUE_MEASUREMENTS_Tables

FAIR VALUE MEASUREMENTS (Tables)	3 Months Ended
	Mar. 31, 2014
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 March 31, 2014	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)	$	—		$	1,634		$	—	$	—		$	1,634
	Interests in trade accounts receivable conduits (3)	—			—			1,339		—			1,339
	Equity securities (4)	787			36			—		—			823
	Debt securities: (4)
	Government debt (5)	—			559			—		—			559
	Corporate bonds	—			698			—		—			698
	Derivatives relating to: (6)
	Commodities	3			19			—		(9		)	13
	Foreign currency	—			27			—		(14		)	13
	Total assets at fair value	$	790		$	2,973		$	1,339	$	(23	)	$	5,079
	Liabilities at fair value:
	Long-term debt (7)	$	—		$	19,349		$	—	$	—		$	19,349
	Derivatives relating to: (6)
	Interest rates	—			6			—		—			6
	Commodities	4			11			—		(10		)	5
	Foreign currency	—			43			—		(14		)	29
	Total liabilities at fair value	$	4		$	19,409		$	—	$	(24	)	$	19,389
	-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 9 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 6 for the classification of derivatives in the consolidated balance sheets.
	-7	See Note 6 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, 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 9 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 6 for the classification of derivatives in the consolidated balance sheets.
	-7	See Note 6 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	Three Months Ended
	Interests Held in Trade Receivable Conduits (1)	Mar 31,			Mar 31,
	In millions	2014			2013
	Balance at beginning of period	$	1,227		$	1,057
	Loss included in earnings (2)	(1		)	(1		)
	Purchases	263			329
	Settlements	(150		)	(46		)
	Balance at end of period	$	1,339		$	1,339
	-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.

COMMITMENTS_AND_CONTINGENT_LIA1

COMMITMENTS AND CONTINGENT LIABILITIES (Tables)	3 Months Ended
	Mar. 31, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Receivables for Asbestos-Related Costs	'
	Receivables for Asbestos-Related Costs	Mar 31,				Dec 31,
	In millions	2014				2013
	Receivables for defense and resolution costs – carriers with settlement agreements	$	63			$	66
	Receivables for insurance recoveries – carriers without settlement agreements	25				25
	Total	$	88			$	91
Table of Annual Fixed and Determinable Portion of Take-or-Pay and Throughput Obligations	'
	Annual Fixed and Determinable Portion of
	Take-or-Pay and Throughput Obligations
	In millions
	2014	$	3,315
	2015	2,958
	2016	2,625
	2017	2,215
	2018	1,962
	2019 and beyond	7,259
	Total	$	20,334
Table of Guarantees by Type	'
	Guarantees at March 31, 2014	Final		Maximum Future				Recorded
	In millions	Expiration		Payments				Liability
	Guarantees	2021		$	5,118			$	151
	Residual value guarantees	2021		748				26
	Total guarantees			$	5,866			$	177
	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

TRANSFERS_OF_FINANCIAL_ASSETS_

TRANSFERS OF FINANCIAL ASSETS (Tables) (North America and Europe [Member])	3 Months Ended
	Mar. 31, 2014
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	Mar 31,			Dec 31,
	In millions	2014			2013
	Carrying value of interests held	$	1,339		$	1,227
	Percentage of anticipated credit losses	0.71		%	0.71		%
	Impact to carrying value - 10% adverse change	$	1		$	1
	Impact to carrying value - 20% adverse change	$	3		$	2
Schedule of Certain Cash Flows Between the Company and the Conduits	'
	Cash Proceeds	Three Months Ended
	In millions	Mar 31,			Mar 31,
		2014			2013
	Sale of receivables	$	—		$	19
	Collections reinvested in revolving receivables	$	6,189		$	6,130
	Interests in conduits (1)	$	150		$	46
	-1	Presented in "Operating Activities" in the consolidated statements of cash flows.
Schedule of Quantitative Information about Derecognized Securitized or Asset-backed Financing Arrangement Assets and any Other Financial Assets Managed Together [Table Text Block]	'
	Trade Accounts Receivable Sold	Mar 31,			Dec 31,
	In millions	2014			2013
	Delinquencies on sold receivables still outstanding	$	111		$	138
	Trade accounts receivable outstanding and derecognized	$	2,648		$	2,494

NOTES_PAYABLE_LONGTERM_DEBT_AN1

NOTES PAYABLE, LONG-TERM DEBT AND AVAILABLE CREDIT FACILITIES (Tables)	3 Months Ended
	Mar. 31, 2014
Debt Disclosure [Abstract]	'
Schedule of Short-term Debt [Table Text Block]	'
	Notes Payable	Mar 31,				Dec 31,
	In millions	2014				2013
	Notes payable to banks	$	335			$	300
	Notes payable to related companies	182				137
	Notes payable trade	9				6
	Total notes payable	$	526			$	443
	Period-end average interest rates	3.06		%		3.23		%
Schedule of Long-term Debt Instruments [Table Text Block]	'
	Long-Term Debt	2014			Mar 31,				2013		Dec 31,
		Average			2014				Average		2013
	In millions	Rate							Rate
	Promissory notes and debentures:
	Final maturity 2014	2.9	%		$	55			5.33	%	$	399
	Final maturity 2015	2.82	%		60				2.89	%	56
	Final maturity 2016	2.53	%		805				2.53	%	805
	Final maturity 2017	5.67	%		489				5.65	%	491
	Final maturity 2018	5.45	%		567				5.43	%	570
	Final maturity 2019	8.41	%		2,168				8.4	%	2,171
	Final maturity 2020 and thereafter	5.4	%		10,056				5.41	%	10,029
	Other facilities:
	U.S. dollar loans, various rates and maturities	1.42	%		490				1.44	%	490
	Foreign currency loans, various rates and maturities	3.17	%		1,163				3.18	%	1,140
	Medium-term notes, varying maturities through 2024	3.7	%		1,242				3.76	%	1,143
	Pollution control/industrial revenue bonds, varying maturities through 2038	5.86	%		492				5.59	%	518
	Capital lease obligations	—			32				—		41
	Unamortized debt discount	—			(332		)		—		(336		)
	Long-term debt due within one year	—			(351		)		—		(697		)
	Long-term debt	—			$	16,936			—		$	16,820
Schedule of Maturities of Long-term Debt [Table Text Block]	'
	Annual Installments on Long-Term Debt
	For Next Five Years at March 31, 2014
	In millions
	2014	$	340
	2015	$	412
	2016	$	1,370
	2017	$	775
	2018	$	931
	2019	$	2,451
Schedule of Line of Credit Facilities [Table Text Block]	'
	Committed and Available Credit Facilities at March 31, 2014
	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-15		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
	Bilateral Revolving Credit Facility		Jan-14		100				100			Oct-16		Floating rate
	Total Committed and Available Credit Facilities				$	6,470			$	6,170

VARIABLE_INTEREST_ENTITIES_Tab

VARIABLE INTEREST ENTITIES (Tables)	3 Months Ended
	Mar. 31, 2014
VARIABLE INTEREST ENTITIES [Abstract]	'
Schedule of Variable Interest Entities [Table Text Block]	'
	Assets and Liabilities of Consolidated VIEs	Mar 31,		Dec 31,
	In millions	2014		2013
	Cash and cash equivalents (1)	$	184	$	147
	Other current assets	154		143
	Property	2,699		2,646
	Other noncurrent assets	102		105
	Total assets (2)	$	3,139	$	3,041
	Current liabilities (nonrecourse 2014: $319; 2013: $318)	$	319	$	664
	Long-term debt (nonrecourse 2014: $1,388; 2013: $1,360)	1,424		1,392
	Other noncurrent liabilities (nonrecourse 2014: $67; 2013: $69)	67		69
	Total liabilities	$	1,810	$	2,125
	-1	Includes $8 million at March 31, 2014 ($1 million at December 31, 2013) restricted for the construction, debt servicing and operational expenses of a manufacturing facility.
	-2	All assets were restricted at March 31, 2014 and December 31, 2013.

PENSION_PLANS_AND_OTHER_POSTRE1

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS (Tables)	3 Months Ended
	Mar. 31, 2014
Compensation and Retirement Disclosure [Abstract]	'
Schedule of Defined Benefit Plans Disclosures [Table Text Block]	'
	Net Periodic Benefit Cost for All Significant Plans	Three Months Ended
	In millions	Mar 31,			Mar 31,
		2014			2013
	Defined Benefit Pension Plans:
	Service cost	$	103		$	118
	Interest cost	276			253
	Expected return on plan assets	(332		)	(312		)
	Amortization of prior service cost	6			6
	Amortization of net loss	126			197
	Settlements (1)	2			—
	Net periodic benefit cost	$	181		$	262
	Other Postretirement Benefits:
	Service cost	$	4		$	5
	Interest cost	18			20
	Amortization of prior service credit	—			(1		)
	Amortization of net gain	(4		)	—
	Net periodic benefit cost	$	18		$	24
	-1	The 2014 impact relates to settlements associated with the wind-up of a Canadian pension plan.

STOCKBASED_COMPENSATION_Tables

STOCK-BASED COMPENSATION (Tables)	3 Months Ended
	Mar. 31, 2014
Share-based Compensation, Allocation and Classification in Financial Statements [Abstract]	'
Schedule of Unrecognized Compensation Cost, Nonvested Awards [Table Text Block]	'
	Total Unrecognized Compensation Cost at March 31, 2014
	In millions	Unrecognized		Weighted-average
		Compensation		Recognition
		Cost		Period (Years)
	ESPP purchase rights	$	10	0.63
	Unvested stock options	$	90	0.85
	Deferred stock awards	$	159	1
	Performance deferred stock awards	$	136	0.99

EARNINGS_PER_SHARE_CALCULATION1

EARNINGS PER SHARE CALCULATIONS (Tables)	3 Months Ended
	Mar. 31, 2014
Earnings Per Share [Abstract]	'
Net Income [Table Text Block]	'
	Net Income for Earnings Per Share Calculations	Three Months Ended
	In millions	Mar 31,				Mar 31,
		2014				2013
	Net income	$	1,066			$	660
	Net income attributable to noncontrolling interests	(17		)		(25		)
	Net income attributable to The Dow Chemical Company	$	1,049			$	635
	Preferred stock dividends	(85		)		(85		)
	Net income attributable to participating securities (1)	(8		)		(5		)
	Net income attributable to common stockholders	$	956			$	545
Earnings Per Share Calculation - Basic	'
	Earnings Per Share Calculations - Basic	Three Months Ended
	Dollars per share	Mar 31,				Mar 31,
		2014				2013
	Net income	$	0.89			$	0.55
	Net income attributable to noncontrolling interests	(0.01		)		(0.02		)
	Net income attributable to The Dow Chemical Company	$	0.88			$	0.53
	Preferred stock dividends	(0.07		)		(0.07		)
	Net income attributable to participating securities (1)	(0.01		)		—
	Net income attributable to common stockholders	$	0.8			$	0.46
Earnings Per Share Calculation - Diluted	'
	Earnings Per Share Calculations - Diluted	Three Months Ended
	Dollars per share	Mar 31,				Mar 31,
		2014				2013
	Net income	$	0.88			$	0.55
	Net income attributable to noncontrolling interests	(0.01		)		(0.02		)
	Net income attributable to The Dow Chemical Company	$	0.87			$	0.53
	Preferred stock dividends (2)	(0.07		)		(0.07		)
	Net income attributable to participating securities (1)	(0.01		)		—
	Net income attributable to common stockholders	$	0.79			$	0.46
Schedule of Weighted Average Number of Shares [Table Text Block]	'
	Share Count Information	Three Months Ended
	Shares in millions	Mar 31,			Mar 31,
		2014			2013
	Weighted-average common shares - basic	1,190.60			1,181.10
	Plus dilutive effect of stock options and awards	17.1			6.5
	Weighted-average common shares - diluted	1,207.70			1,187.60
	Stock options and deferred stock awards excluded from EPS calculations (3)	5.7			61.3
	Conversion of preferred stock excluded from EPS calculation (4)	96.8			96.8
	-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 because the effect of adding them back would have been antidilutive.
	-3	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.
	-4	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 because the effect of including them would have been antidilutive.

ACCUMULATED_OTHER_COMPREHENSIV1

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)	3 Months Ended
	Mar. 31, 2014
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]	'
Schedule of Comprehensive Income (Loss) [Table Text Block]	'
	Accumulated Other Comprehensive Income (Loss)	Three Months Ended
	In millions	Mar 31,			Mar 31,
		2014			2013
	Unrealized Gains on Investments at beginning of year	$	160		$	147
	Net change in unrealized gains	18			22
	Reclassification to earnings - Net Sales (net of tax of $(16), $(10)) (1)	(29		)	(17		)
	Balance at end of period	$	149		$	152
	Cumulative Translation Adjustments at beginning of year	476			328
	Translation adjustments	(68		)	(352		)
	Reclassification to earnings - Sundry income (expense) - net	(3		)	—
	Balance at end of period	$	405		$	(24	)
	Pension and Other Postretirement Benefit Plans at beginning of year	(5,460		)	(7,995		)
	Adjustments to pension and other postretirement benefit plans (net of tax of $39, $67) (1) (2)	81			141
	Balance at end of period	$	(5,379	)	$	(7,854	)
	Accumulated Derivative Gain (Loss) at beginning of year	(3		)	4
	Net hedging results	3			26
	Reclassification to earnings - Cost of sales (net of tax of $1, $1) (1)	1			2
	Balance at end of period	$	1		$	32
	Total Accumulated Other Comprehensive Loss	$	(4,824	)	$	(7,694	)
	-1	Tax amounts are included in "Provision for income taxes" in the consolidated statements of income.
	-2	Included in "Net periodic benefit cost." See Note 12 for additional information.

OPERATING_SEGMENTS_AND_GEOGRAP1

OPERATING SEGMENTS AND GEOGRAPHIC AREAS (Tables)	3 Months Ended
	Mar. 31, 2014
Segment Reporting [Abstract]	'
Schedule of Operating Segments	'
	Operating Segment Information	Three Months Ended
	In millions	Mar 31,			Mar 31,
		2014			2013
	Sales by operating segment
	Electronic and Functional Materials	$	1,133		$	1,141
	Coatings and Infrastructure Solutions	1,749			1,667
	Agricultural Sciences	2,119			2,103
	Performance Materials	3,291			3,328
	Performance Plastics	3,613			3,498
	Feedstocks and Energy	2,458			2,556
	Corporate	98			90
	Total	$	14,461		$	14,383
	EBITDA (1) by operating segment
	Electronic and Functional Materials	$	290		$	273
	Coatings and Infrastructure Solutions	224			186
	Agricultural Sciences	529			484
	Performance Materials	440			440
	Performance Plastics	1,000			952
	Feedstocks and Energy	173			240
	Corporate	(260		)	(355		)
	Total	$	2,396		$	2,220
	Equity in earnings (losses) of nonconsolidated affiliates by operating segment (included in EBITDA)
	Electronic and Functional Materials	$	31		$	17
	Coatings and Infrastructure Solutions	71			26
	Agricultural Sciences	—			2
	Performance Materials	(24		)	(23		)
	Performance Plastics	61			57
	Feedstocks and Energy	121			159
	Corporate	(9		)	(8		)
	Total	$	251		$	230
	-1	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. A reconciliation of EBITDA to "Income Before Income Taxes" is provided below.
Reconciliation of EBITDA to Income Before Income Taxes	'
	Reconciliation of EBITDA to “Income Before Income Taxes”	Three Months Ended
	In millions	Mar 31,			Mar 31,
		2014			2013
	EBITDA	$	2,396		$	2,220
	- Depreciation and amortization	672			668
	+ Interest income	13			8
	- Interest expense and amortization of debt discount	246			296
	Income Before Income Taxes	$	1,491		$	1,264
Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]	'
	Geographic Areas	Three Months Ended
	In millions	Mar 31,			Mar 31,
		2014			2013
	Sales by geographic area
	United States	$	4,791		$	4,814
	Europe, Middle East and Africa	4,969			4,915
	Rest of World	4,701			4,654
	Total	$	14,461		$	14,383

RESTRUCTURING_4Q12_Restructuri

RESTRUCTURING (4Q12 Restructuring) (Details) (4Q12 Restructuring [Member], USD $)	3 Months Ended			3 Months Ended		15 Months Ended		3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2012	Dec. 31, 2013	Mar. 31, 2014	Dec. 31, 2012	Dec. 30, 2013	Dec. 31, 2013	Dec. 31, 2012	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
		Facilities		Severance Costs	Severance Costs	Severance Costs	Severance Costs	Impairment of Long-Lived Assets, Other Assets and Equity Method Investments [Member]	Costs Associated with Exit or Disposal Activities	Costs Associated with Exit or Disposal Activities	Costs Associated with Exit or Disposal Activities
				employees	employees		employees
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	'	20	'	'	'	'	'	'	'	'	'
Restructuring charges	'	$990	'	'	'	'	'	'	'	'	'
Business Exit Costs	'	'	'	'	'	'	'	'	'	'	39
Severance Costs	'	'	'	'	375	'	'	'	'	'	'
Other Asset Impairment Charges	'	'	'	'	'	'	'	576	'	'	'
Restructuring Reserve, Cash payments	-44	'	'	-43	'	-236	'	'	-1	'	'
Restructuring Reserve	114	'	158	96	'	'	139	'	18	19	'
Restructuring Reserve, Accrual Adjustment	'	'	'	'	'	'	'	'	'	($6)	'
Restructuring number of positions to be eliminated, remaining	'	'	'	570	'	'	759	'	'	'	'

INVENTORIES_Schedule_of_Invent

INVENTORIES (Schedule of Inventories) (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Inventory Disclosure [Abstract]	'	'
Finished goods	$5,145	$4,717
Work in process	2,280	1,948
Raw materials	780	760
Supplies	897	878
Total inventories	9,102	8,303
Inventory, LIFO Reserve	$887	$854

GOODWILL_AND_OTHER_INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLE ASSETS (Goodwill By Operating Segment) (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014
Goodwill [Roll Forward]	'
Net goodwill, beginning balance	$12,798
Foreign currency impact	-1
Net goodwill, ending balance	12,797
Electronic And Functional Materials [Member]	'
Goodwill [Roll Forward]	'
Net goodwill, beginning balance	4,963
Foreign currency impact	0
Net goodwill, ending balance	4,963
Coatings and Infrastructure Solutions [Member]	'
Goodwill [Roll Forward]	'
Net goodwill, beginning balance	4,076
Foreign currency impact	-1
Net goodwill, ending balance	4,075
Agricultural Sciences [Member]	'
Goodwill [Roll Forward]	'
Net goodwill, beginning balance	1,563
Foreign currency impact	0
Net goodwill, ending balance	1,563
Performance Materials [Member]	'
Goodwill [Roll Forward]	'
Net goodwill, beginning balance	738
Foreign currency impact	0
Net goodwill, ending balance	738
Performance Plastics [Member]	'
Goodwill [Roll Forward]	'
Net goodwill, beginning balance	1,395
Foreign currency impact	0
Net goodwill, ending balance	1,395
Feedstocks and Energy [Member]	'
Goodwill [Roll Forward]	'
Net goodwill, beginning balance	63
Foreign currency impact	0
Net goodwill, ending balance	$63

GOODWILL_AND_OTHER_INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLE ASSETS (Other Intangible Assets) (Details) (USD $)	Mar. 31, 2014		Dec. 31, 2013
In Millions, unless otherwise specified
Goodwill and Other Intangible Assets [Line Items]	'		'
Finite-Lived Intangible Assets, Gross	$7,584		$7,547
Intangible assets gross carrying amount	7,621		7,584
Other Intangible Assets, Accumulated Amortization	-3,397		-3,270
Finite-Lived Intangible Assets, Net	4,187		4,277
Other Intangible Assets, Net	4,224		4,314
Indefinite-Lived Intangible Assets (Excluding Goodwill)	37	[1]	37	[1]
Licenses and intellectual property [Member]	'		'
Goodwill and Other Intangible Assets [Line Items]	'		'
Finite-Lived Intangible Assets, Gross	1,775		1,774
Other Intangible Assets, Accumulated Amortization	-947		-908
Finite-Lived Intangible Assets, Net	828		866
Patents [Member]	'		'
Goodwill and Other Intangible Assets [Line Items]	'		'
Finite-Lived Intangible Assets, Gross	124		125
Other Intangible Assets, Accumulated Amortization	-109		-109
Finite-Lived Intangible Assets, Net	15		16
Software [Member]	'		'
Goodwill and Other Intangible Assets [Line Items]	'		'
Finite-Lived Intangible Assets, Gross	1,229		1,186
Other Intangible Assets, Accumulated Amortization	-607		-591
Finite-Lived Intangible Assets, Net	622		595
Trademarks [Member]	'		'
Goodwill and Other Intangible Assets [Line Items]	'		'
Finite-Lived Intangible Assets, Gross	685		686
Other Intangible Assets, Accumulated Amortization	-360		-345
Finite-Lived Intangible Assets, Net	325		341
Customer related [Member]	'		'
Goodwill and Other Intangible Assets [Line Items]	'		'
Finite-Lived Intangible Assets, Gross	3,617		3,622
Other Intangible Assets, Accumulated Amortization	-1,235		-1,181
Finite-Lived Intangible Assets, Net	2,382		2,441
Other Intangible Assets [Member]	'		'
Goodwill and Other Intangible Assets [Line Items]	'		'
Finite-Lived Intangible Assets, Gross	154		154
Other Intangible Assets, Accumulated Amortization	-139		-136
Finite-Lived Intangible Assets, Net	$15		$18
[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 $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'	'
Amortization expense, other intangible assets, excluding software	$114	$115
Amortization expense, software, included in 'Cost of sales'	$16	$16

GOODWILL_AND_OTHER_INTANGIBLE_5

GOODWILL AND OTHER INTANGIBLE ASSETS (Schedule of Future Amortization Expense of Intangible Assets) (Details) (USD $)	Mar. 31, 2014
In Millions, unless otherwise specified
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
Estimated Amortization Expense, 2019	$371

FINANCIAL_INSTRUMENTS_Fair_Val

FINANCIAL INSTRUMENTS (Fair Value of Financial Instruments) (Details) (USD $)	Mar. 31, 2014		Dec. 31, 2013
In Millions, unless otherwise specified
Financial Instruments [Line Items]	'		'
Fair Value Adjustments	$22		$22
Long-term Debt [Member]	'		'
Financial Instruments [Line Items]	'		'
Financial Instruments, Cost	-17,287	[1]	-17,517	[1]
Financial Instruments, Gross Unrealized Gain	170		296
Financial Instruments, Gross Unrealized Loss	-2,232		-2,246
Financial Instruments, Fair Value	-19,349		-19,467
Interest Rate Contract [Member]	'		'
Financial Instruments [Line Items]	'		'
Financial Instruments, Cost	0		0
Financial Instruments, Gross Unrealized Gain	0		0
Financial Instruments, Gross Unrealized Loss	-6		-5
Financial Instruments, Fair Value	-6		-5
Commodity Contract [Member]	'		'
Financial Instruments [Line Items]	'		'
Financial Instruments, Cost	0		0
Financial Instruments, Gross Unrealized Gain	13		11
Financial Instruments, Gross Unrealized Loss	-5	[2]	-2	[2]
Financial Instruments, Fair Value	8	[2]	9	[2]
Foreign Currency Contract [Member]	'		'
Financial Instruments [Line Items]	'		'
Financial Instruments, Cost	0		0
Financial Instruments, Gross Unrealized Gain	13		45
Financial Instruments, Gross Unrealized Loss	-29		-13
Financial Instruments, Fair Value	-16		32
Marketable Securities [Member]	'		'
Financial Instruments [Line Items]	'		'
Financial Instruments, Cost	1,850	[3]	1,808	[3]
Financial Instruments, Gross Unrealized Gain	244	[3]	267	[3]
Financial Instruments, Gross Unrealized Loss	-14	[3]	-19	[3]
Financial Instruments, Fair Value	2,080	[3]	2,056	[3]
Debt Securities [Member]	'		'
Financial Instruments [Line Items]	'		'
Financial Instruments, Cost	1,189	[3]	1,203	[3]
Financial Instruments, Gross Unrealized Gain	75	[3]	71	[3]
Financial Instruments, Gross Unrealized Loss	-7	[3]	-15	[3]
Financial Instruments, Fair Value	1,257	[3]	1,259	[3]
Equity Securities [Member]	'		'
Financial Instruments [Line Items]	'		'
Financial Instruments, Cost	661	[3]	605	[3]
Financial Instruments, Gross Unrealized Gain	169	[3]	196	[3]
Financial Instruments, Gross Unrealized Loss	-7	[3]	-4	[3]
Financial Instruments, Fair Value	823	[3]	797	[3]
Corporate Bond Securities [Member] | Debt Securities [Member]	'		'
Financial Instruments [Line Items]	'		'
Financial Instruments, Cost	655	[3]	659	[3]
Financial Instruments, Gross Unrealized Gain	46	[3]	43	[3]
Financial Instruments, Gross Unrealized Loss	-3	[3]	-7	[3]
Financial Instruments, Fair Value	698	[3]	695	[3]
Us Treasury and Us Government Obligations [Member] | Debt Securities [Member]	'		'
Financial Instruments [Line Items]	'		'
Financial Instruments, Cost	534	[3],[4]	544	[3],[4]
Financial Instruments, Gross Unrealized Gain	29	[3],[4]	28	[3],[4]
Financial Instruments, Gross Unrealized Loss	-4	[3],[4]	-8	[3],[4]
Financial Instruments, Fair Value	$559	[3],[4]	$564	[3],[4]
[1]	The cost basis includes fair value hedge adjustments of $22 million at March 31, 2014 and $22 million at December 31, 2013.
[2]	Presented net of cash collateral, as disclosed in Note 7.
[3]	Included in “Other investments” in the consolidated balance sheets.
[4]	U.S. Treasury obligations, U.S. agency obligations, agency mortgage-backed securities and other municipalities’ obligations.

FINANCIAL_INSTRUMENTS_Investme

FINANCIAL INSTRUMENTS (Investments) (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Financial Instruments [Line Items]	'	'	'
Investing Results, Proceeds from sales of available-for-sale securities	$208	$214	'
Investing Results, Gross realized gains	46	36	'
Investing Results, Gross realized losses	-1	-9	'
Contractual Maturities of Debt Securities, Within one year, Amortized Cost	10	'	'
Contractual Maturities of Debt Securities, One to five years, Amortized Cost	601	'	'
Contractual Maturities of Debt Securities, Six to ten years, Amortized Cost	451	'	'
Contractual Maturities of Debt Securities, After ten years, Amortized Cost	127	'	'
Contractual Maturities of Debt Securities, Total, Amortized Cost	1,189	'	'
Contractual Maturities of Debt Securities, Within one year, Fair Value	10	'	'
Contractual Maturities of Debt Securities, One to five years, Fair Value	635	'	'
Contractual Maturities of Debt Securities, Six to ten years, Fair Value	464	'	'
Contractual Maturities of Debt Securities, After ten years, Fair Value	148	'	'
Contractual Maturities of Debt Securities, Total, Fair Value	1,257	'	'
Held-to-maturity securities	1,250	'	1,581
Investments in money market funds	384	'	1,331
Cost method investments, aggregate cost	177	'	185
Cost method investments, reduction in cost basis due to impairment	$5	$0	'

FINANCIAL_INSTRUMENTS_Schedule

FINANCIAL INSTRUMENTS (Schedule of Fair Values of Derivative Instruments) (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Derivatives, Fair Value [Line Items]	'	'
Derivative asset, fair value	$49	$79
Derivative liability, fair value	64	44
Designated as Hedging Instrument [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative asset, fair value	21	13
Derivative liability, fair value	24	19
Not Designated as Hedging Instrument [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative asset, fair value	28	66
Derivative liability, fair value	40	25
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	27	65
Other Current Assets [Member] | Designated as Hedging Instrument [Member] | Commodity Contract [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative asset, fair value	21	13
Other Current Assets [Member] | Not Designated as Hedging Instrument [Member] | Commodity Contract [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative asset, fair value	1	1
Accounts Payable - Other [Member] | Designated as Hedging Instrument [Member] | Interest Rate Contract [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative liability, fair value	6	5
Accounts Payable - Other [Member] | Designated as Hedging Instrument [Member] | Commodity Contract [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative liability, fair value	14	5
Accounts Payable - Other [Member] | Designated as Hedging Instrument [Member] | Foreign Currency Contract [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative liability, fair value	4	9
Accounts Payable - Other [Member] | Not Designated as Hedging Instrument [Member] | Commodity Contract [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative liability, fair value	1	1
Accounts Payable - Other [Member] | Not Designated as Hedging Instrument [Member] | Foreign Currency Contract [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative liability, fair value	$39	$24

FINANCIAL_INSTRUMENTS_FINANCIA

FINANCIAL INSTRUMENTS FINANCIAL INSTRUMENTS (Accounting for Derivative Instruments and Hedging Activities) (Details) (Scenario, Forecast [Member], USD $)	Mar. 31, 2014
In Millions, unless otherwise specified
Interest Rate Contract [Member]	'
Financial Instruments [Line Items]	'
Interest Rate Cash Flow Hedge Gain (Loss) to be Reclassified During Next 12 Months, Net	($4)
Commodity Contract [Member]	'
Financial Instruments [Line Items]	'
Price Risk Cash Flow Hedge Unrealized Gain (Loss) to be Reclassified During Next 12 Months	7
Foreign Currency Contract [Member]	'
Financial Instruments [Line Items]	'
Foreign Currency Cash Flow Hedge Gain (Loss) to be Reclassified During Next 12 Months	($6)

FAIR_VALUE_MEASUREMENTS_Basis_

FAIR VALUE MEASUREMENTS (Basis of Fair Value Measurements on a Recurring Basis) (Details) (USD $)	Mar. 31, 2014		Dec. 31, 2013
In Millions, unless otherwise specified
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Collateral Already Posted, Aggregate Fair Value	$4		$5
Quoted Prices in Active Markets for Identical Items (Level 1) [Member] | Fair Value, Measurements, Recurring [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Cash and Cash Equivalents, Fair Value Disclosure	0	[1]	0	[1]
Carrying value of interests held	0	[2]	0	[2]
Commodities, Asset	3	[3]	3	[3]
Foreign currency, Asset	0	[3]	0	[3]
Assets, Fair Value Disclosure	790		763
Long-term Debt, Fair Value	0	[4]	0	[4]
Interest Rate Derivative Liabilities, at Fair Value	0	[3]	0	[3]
Commodities, Liability	4	[3]	4	[3]
Foreign currency, Liability	0	[3]	0	[3]
Liabilities, Fair Value Disclosure	4		4
Quoted Prices in Active Markets for Identical Items (Level 1) [Member] | Equity Securities [Member] | Fair Value, Measurements, Recurring [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Available-for-sale Securities, Fair Value Disclosure	787	[5]	760	[5]
Quoted Prices in Active Markets for Identical Items (Level 1) [Member] | US Treasury and Government [Member] | Fair Value, Measurements, Recurring [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Available-for-sale Securities, Fair Value Disclosure	0	[5],[6]	0	[5],[6]
Quoted Prices in Active Markets for Identical Items (Level 1) [Member] | Corporate Debt Securities [Member] | Fair Value, Measurements, Recurring [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Available-for-sale Securities, Fair Value Disclosure	0	[5]	0	[5]
Significant Other Observable Inputs (Level 2) [Member] | Fair Value, Measurements, Recurring [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Cash and Cash Equivalents, Fair Value Disclosure	1,634	[1]	2,912	[1]
Carrying value of interests held	0	[2]	0	[2]
Commodities, Asset	19	[3]	11	[3]
Foreign currency, Asset	27	[3]	65	[3]
Assets, Fair Value Disclosure	2,973		4,284
Long-term Debt, Fair Value	19,349	[4]	19,467	[4]
Interest Rate Derivative Liabilities, at Fair Value	6	[3]	5	[3]
Commodities, Liability	11	[3]	2	[3]
Foreign currency, Liability	43	[3]	33	[3]
Liabilities, Fair Value Disclosure	19,409		19,507
Significant Other Observable Inputs (Level 2) [Member] | Equity Securities [Member] | Fair Value, Measurements, Recurring [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Available-for-sale Securities, Fair Value Disclosure	36	[5]	37	[5]
Significant Other Observable Inputs (Level 2) [Member] | US Treasury and Government [Member] | Fair Value, Measurements, Recurring [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Available-for-sale Securities, Fair Value Disclosure	559	[5],[6]	564	[5],[6]
Significant Other Observable Inputs (Level 2) [Member] | Corporate Debt Securities [Member] | Fair Value, Measurements, Recurring [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Available-for-sale Securities, Fair Value Disclosure	698	[5]	695	[5]
Significant Unobservable Inputs (Level 3) [Member] | Fair Value, Measurements, Recurring [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Cash and Cash Equivalents, Fair Value Disclosure	0	[1]	0	[1]
Carrying value of interests held	1,339	[2]	1,227	[2]
Commodities, Asset	0	[3]	0	[3]
Foreign currency, Asset	0	[3]	0	[3]
Assets, Fair Value Disclosure	1,339		1,227
Long-term Debt, Fair Value	0	[4]	0	[4]
Interest Rate Derivative Liabilities, at Fair Value	0	[3]	0	[3]
Commodities, Liability	0	[3]	0	[3]
Foreign currency, Liability	0	[3]	0	[3]
Liabilities, Fair Value Disclosure	0		0
Significant Unobservable Inputs (Level 3) [Member] | Equity Securities [Member] | Fair Value, Measurements, Recurring [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Available-for-sale Securities, Fair Value Disclosure	0	[5]	0	[5]
Significant Unobservable Inputs (Level 3) [Member] | US Treasury and Government [Member] | Fair Value, Measurements, Recurring [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Available-for-sale Securities, Fair Value Disclosure	0	[5],[6]	0	[5],[6]
Significant Unobservable Inputs (Level 3) [Member] | Corporate Debt Securities [Member] | Fair Value, Measurements, Recurring [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Available-for-sale Securities, Fair Value Disclosure	0	[5]	0	[5]
Netting and Collateral [Member] | Fair Value, Measurements, Recurring [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Cash and Cash Equivalents, Fair Value Disclosure	0	[1],[7]	0	[1],[7]
Carrying value of interests held	0	[2],[7]	0	[2],[7]
Commodities, Asset	-9	[3],[7]	-3	[3],[7]
Foreign currency, Asset	-14	[3],[7]	-20	[3],[7]
Assets, Fair Value Disclosure	-23	[7]	-23	[7]
Long-term Debt, Fair Value	0	[4],[7]	0	[4],[7]
Interest Rate Derivative Liabilities, at Fair Value	0	[3],[7]	0	[3],[7]
Commodities, Liability	-10	[3],[7]	-4	[3],[7]
Foreign currency, Liability	-14	[3],[7]	-20	[3],[7]
Liabilities, Fair Value Disclosure	-24	[7]	-24	[7]
Netting and Collateral [Member] | Equity Securities [Member] | Fair Value, Measurements, Recurring [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Available-for-sale Securities, Fair Value Disclosure	0	[5],[7]	0	[5],[7]
Netting and Collateral [Member] | US Treasury and Government [Member] | Fair Value, Measurements, Recurring [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Available-for-sale Securities, Fair Value Disclosure	0	[5],[6],[7]	0	[5],[6],[7]
Netting and Collateral [Member] | Corporate Debt Securities [Member] | Fair Value, Measurements, Recurring [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Available-for-sale Securities, Fair Value Disclosure	0	[5],[7]	0	[5],[7]
Total Fair Value [Member] | Fair Value, Measurements, Recurring [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Cash and Cash Equivalents, Fair Value Disclosure	1,634	[1]	2,912	[1]
Carrying value of interests held	1,339	[2]	1,227	[2]
Commodities, Asset	13	[3]	11	[3]
Foreign currency, Asset	13	[3]	45	[3]
Assets, Fair Value Disclosure	5,079		6,251
Long-term Debt, Fair Value	19,349	[4]	19,467	[4]
Interest Rate Derivative Liabilities, at Fair Value	6	[3]	5	[3]
Commodities, Liability	5	[3]	2	[3]
Foreign currency, Liability	29	[3]	13	[3]
Liabilities, Fair Value Disclosure	19,389		19,487
Total Fair Value [Member] | Equity Securities [Member] | Fair Value, Measurements, Recurring [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Available-for-sale Securities, Fair Value Disclosure	823	[5]	797	[5]
Total Fair Value [Member] | US Treasury and Government [Member] | Fair Value, Measurements, Recurring [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Available-for-sale Securities, Fair Value Disclosure	559	[5],[6]	564	[5],[6]
Total Fair Value [Member] | Corporate Debt Securities [Member] | Fair Value, Measurements, Recurring [Member]	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Available-for-sale Securities, Fair Value Disclosure	$698	[5]	$695	[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 “Accounts and notes receivable – Other” in the consolidated balance sheets. See Note 9 for additional information on transfers of financial assets.
[3]	See Note 6 for the classification of derivatives in the consolidated balance sheets.
[4]	See Note 6 for information on fair value measurements of long-term debt.
[5]	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.
[6]	U.S. Treasury obligations, U.S. agency obligations, agency mortgage-backed securities and other municipalities’ 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) (Significant Unobservable Inputs (Level 3) [Member], USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014		Mar. 31, 2013
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	$1,227	[1]	$1,057	[1]
Loss included in earnings, fair value measurements using Level 3 inputs	-1	[1],[2]	-1	[1],[2]
Purchases, fair value measurements using Level 3 inputs	263	[1]	329	[1]
Settlements, fair value measurements using Level 3 inputs	-150	[1]	-46	[1]
Balance at end of period, fair value measurements using Level 3 inputs	$1,339	[1]	$1,339	[1]
[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.

COMMITMENTS_AND_CONTINGENT_LIA2

COMMITMENTS AND CONTINGENT LIABILITIES (Dow Corning Credit Facility) (Narrative) (Details) (USD $)	Mar. 31, 2014	Jun. 01, 2013	Jun. 02, 2004	Jun. 01, 2013
In Millions, unless otherwise specified		Corporate Joint Venture [Member]	Corporate Joint Venture [Member]	Credit Facility Provided To Joint Venture Reporting Entity Share [Member]
				Corporate Joint Venture [Member]
Loss Contingencies [Line Items]	'	'	'	'
Equity Method Investment, Ownership Percentage	50.00%	'	'	'
Joint Plan credit facility	$6,470	$50	$300	$25

COMMITMENTS_AND_CONTINGENT_LIA3

COMMITMENTS AND CONTINGENT LIABILITIES (Environmental Matters) (Narrative) (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Loss Contingencies [Line Items]	'	'
Accrual for environmental loss contingencies	$739	$722
Number of of Properties Remediated, City of Midland	'	98
Total Number of Properties to be Remediated, City of Midland	25	'
Accrual For Environmental Loss Contingencies Superfund Sites [Member]	'	'
Loss Contingencies [Line Items]	'	'
Accrual for environmental loss contingencies	78	73
Accrual For Environmental Loss Contingencies Midland Offsite Matters [Member]	'	'
Loss Contingencies [Line Items]	'	'
Accrual for environmental loss contingencies	$49	$47

COMMITMENTS_AND_CONTINGENT_LIA4

COMMITMENTS AND CONTINGENT LIABILITIES (Asbestos-Related Matters of Union Carbide Corporation) (Table and Narrative) (Details) (Union Carbide [Member], USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2002
Loss Contingencies [Line Items]	'	'	'	'	'
Liability for asbestos claims, gross	$485	'	$501	$602	$2,200
Percentage of recorded asbestos liability related to pending claims	20.00%	'	19.00%	'	'
Percentage of recorded asbestos liability related to future claims	80.00%	'	81.00%	'	'
Estimated insurance recoveries	88	'	91	'	1,350
Defense and resolution costs for asbestos related claims	25	22	'	'	'
Estimated Insurance Recoveries Defense And Resolution Costs [Member]	'	'	'	'	'
Loss Contingencies [Line Items]	'	'	'	'	'
Estimated insurance recoveries	63	'	66	'	'
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
	Nov. 30, 2006	Nov. 30, 2006	Dec. 31, 2006
	Fine Issued for Butadiene Rubber and Emulsion Styrene Butadiene Rubber Business [Member]	Fine Issued for Butadiene Rubber and Emulsion Styrene Butadiene Rubber Business [Member]	Synthetic Rubber Industry Matters [Member]
	USD ($)	EUR (€)	USD ($)
Loss Contingencies [Line Items]	'	'	'
Fine issued in connection with alleged violation of competition laws	$85,000,000	€ 64,575,000	'
Loss contingency	'	'	$85,000,000

COMMITMENTS_AND_CONTINGENT_LIA6

COMMITMENTS AND CONTINGENT LIABILITIES COMMITMENTS AND CONTINGENT LIABILITIES (Urethane Matters) (Narrative) (Details) (Urethane Antitrust Litigation [Domain], USD $)	3 Months Ended	1 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2013	Jul. 31, 2013
	February 20, 2013 Urethane Matters Ruling [Member]	July 2013 Urethane Matters Ruling [Member]
Loss Contingencies [Line Items]	'	'
Loss Contingency, Damages Awarded, Value	$400	$1,060

COMMITMENTS_AND_CONTINGENT_LIA7

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	Dec. 31, 2013	Dec. 31, 2013	Mar. 31, 2014
	Ethylene related products [Member]	Ethylene related products [Member]	Ethylene related products [Member]	Longest Agreement [Member]	Materials Services and Other Items [Member]	Materials Services and Other Items [Member]
Unrecorded Unconditional Purchase Obligation [Line Items]	'	'	'	'	'	'
Purchases under purchase commitment agreements	$405	$304	$552	'	'	'
Long-term Purchase Commitment, Time Period	'P32Y	'	'	'P64Y	'P7Y	'
Fixed and determinable portion of obligations under purchase commitments, 2014	3,315	'	'	'	'	'
Fixed and determinable portion of obligations under purchase commitments, 2015	2,958	'	'	'	'	'
Fixed and determinable portion of obligations under purchase commitments, 2016	2,625	'	'	'	'	'
Fixed and determinable portion of obligations under purchase commitments, 2017	2,215	'	'	'	'	'
Fixed and determinable portion of obligations under purchase commitments, 2018	1,962	'	'	'	'	'
Fixed and determinable portion of obligations under purchase commitments, 2019 and beyond	7,259	'	'	'	'	'
Fixed and determinable portion of obligations under purchase commitments, total	20,334	'	'	'	'	'
Other outstanding purchase commitments	'	'	'	'	'	$295

COMMITMENTS_AND_CONTINGENT_LIA8

COMMITMENTS AND CONTINGENT LIABILITIES (Guarantees) (Table and Narrative) (Details) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Guarantor Obligations [Line Items]	'	'
Equity Method Investment, Ownership Percentage	50.00%	'
Guarantees [Member]	'	'
Guarantor Obligations [Line Items]	'	'
Final expiration	'2021	'2021
Guarantor obligations, maximum future payments	$5,118,000,000	$5,074,000,000
Guarantor obligations, recorded liability	151,000,000	137,000,000
Residual Value Guarantees [Member]	'	'
Guarantor Obligations [Line Items]	'	'
Final expiration	'2021	'2021
Guarantor obligations, maximum future payments	748,000,000	708,000,000
Guarantor obligations, recorded liability	26,000,000	27,000,000
Total Guarantees [Member]	'	'
Guarantor Obligations [Line Items]	'	'
Guarantor obligations, maximum future payments	5,866,000,000	5,782,000,000
Guarantor obligations, recorded liability	177,000,000	164,000,000
Sadara [Member]	'	'
Guarantor Obligations [Line Items]	'	'
Equity Method Investment, Ownership Percentage	35.00%	'
Long Term Debt entered into by Equity Method Investee [Domain] | Total Project Financing [Member] | Sadara [Member]	'	'
Guarantor Obligations [Line Items]	'	'
Project Financing, Maximum Borrowing Capacity	12,500,000,000	'
Long Term Debt entered into by Equity Method Investee [Domain] | Construction Loans [Member] | Sadara [Member]	'	'
Guarantor Obligations [Line Items]	'	'
Amount Drawn, Total Project Financing	7,300,000,000	5,800,000,000
Guarantee of Indebtedness of Others [Member] | Sadara [Member]	'	'
Guarantor Obligations [Line Items]	'	'
Guarantor obligations, maximum future payments	$4,400,000,000	'

COMMITMENTS_AND_CONTINGENT_LIA9

COMMITMENTS AND CONTINGENT LIABILITIES (Asset Retirement Obligations) (Narrative) (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Commitments and Contingencies Disclosure [Abstract]	'	'
Asset retirement obligation	$86	$89
Asset retirement obligation discount rate	0.88%	0.88%

TRANSFERS_OF_FINANCIAL_ASSETS_1

TRANSFERS OF FINANCIAL ASSETS (Sale of Trade Accounts Receivable in North America and Europe) (Details) (USD $)	3 Months Ended				12 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014		Mar. 31, 2013		Dec. 31, 2013
Tranfers of Financial Assets [Line Items]	'		'		'
Interests in conduits	$150		$46		'
North America and Europe [Member]	'		'		'
Tranfers of Financial Assets [Line Items]	'		'		'
Carrying value of interests held	1,339		'		1,227
North America and Europe [Member] | Trade Accounts Receivable [Member]	'		'		'
Tranfers of Financial Assets [Line Items]	'		'		'
Percentage of Anticipated Credit Losses	0.71%		'		0.71%
Impact to carrying value, 10 percent adverse change	1		'		1
Impact to carrying value, 20 percent adverse change	3		'		2
Sale of receivables	0		19		'
Collections reinvested in revolving receivables	6,189		6,130		'
Interests in conduits	150	[1]	46	[1]	'
Delinquencies on sold receivables still outstanding	111		'		138
Trade accounts receivable outstanding and derecognized	2,648		'		2,494
Cash Flows Between Transferor and Transferee, Purchases of Previously Transferred Financial Assets	'		$8		'
[1]	Presented in "Operating Activities" in the consolidated statements of cash flows.

NOTES_PAYABLE_LONGTERM_DEBT_AN2

NOTES PAYABLE, LONG-TERM DEBT AND AVAILABLE CREDIT FACILITIES (Schedule of Notes Payable) (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Notes Payable Long Term Debt and Available Credit Facilities [Line Items]	'	'
Notes payable to banks	$335	$300
Notes payable to related companies	182	137
Notes payable trade	9	6
Notes payable	$526	$443
Period-end average interest rates	3.06%	3.23%

NOTES_PAYABLE_LONGTERM_DEBT_AN3

NOTES PAYABLE, LONG-TERM DEBT AND AVAILABLE CREDIT FACILITIES (Schedule of Long-Term Debt) (Details) (USD $)	3 Months Ended	12 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013
Debt Instrument [Line Items]	'	'
Unamortized debt discount	($332)	($336)
Long-term debt due within one year	-351	-697
Long-term debt (nonrecourse 2014: $1,388; 2013: $1,360)	16,936	16,820
Annual Installments on Long Term Debt for Next Five Years at the current period end [Abstract]	'	'
Annual Installments on Long Term Debt, 2014	340	'
Annual Installments on Long Term Debt, 2015	412	'
Annual Installments on Long Term Debt, 2016	1,370	'
Annual Installments on Long Term Debt, 2017	775	'
Annual Installments on Long Term Debt, 2018	931	'
Annual Installments on Long Term Debt, 2019	2,451	'
Capital Lease Obligations [Member]	'	'
Debt Instrument [Line Items]	'	'
Long-term debt (nonrecourse 2014: $1,388; 2013: $1,360)	32	41
Final Maturity 2014 [Member]	'	'
Debt Instrument [Line Items]	'	'
Long-term debt (nonrecourse 2014: $1,388; 2013: $1,360)	55	399
Average interest rate in period	2.90%	5.33%
Final Maturity 2015 [Member]	'	'
Debt Instrument [Line Items]	'	'
Long-term debt (nonrecourse 2014: $1,388; 2013: $1,360)	60	56
Average interest rate in period	2.82%	2.89%
Final maturity 2016 [Member]	'	'
Debt Instrument [Line Items]	'	'
Long-term debt (nonrecourse 2014: $1,388; 2013: $1,360)	805	805
Average interest rate in period	2.53%	2.53%
Final Maturity 2017 [Member]	'	'
Debt Instrument [Line Items]	'	'
Long-term debt (nonrecourse 2014: $1,388; 2013: $1,360)	489	491
Average interest rate in period	5.67%	5.65%
Final maturity 2018 [Member]	'	'
Debt Instrument [Line Items]	'	'
Long-term debt (nonrecourse 2014: $1,388; 2013: $1,360)	567	570
Average interest rate in period	5.45%	5.43%
Final Maturity 2019 [Member]	'	'
Debt Instrument [Line Items]	'	'
Long-term debt (nonrecourse 2014: $1,388; 2013: $1,360)	2,168	2,171
Average interest rate in period	8.41%	8.40%
Final Maturity 2020 and thereafter [Member]	'	'
Debt Instrument [Line Items]	'	'
Long-term debt (nonrecourse 2014: $1,388; 2013: $1,360)	10,056	10,029
Average interest rate in period	5.40%	5.41%
U.S. Dollar loans, Various Rates and Maturities [Member]	'	'
Debt Instrument [Line Items]	'	'
Long-term debt (nonrecourse 2014: $1,388; 2013: $1,360)	490	490
Average interest rate in period	1.42%	1.44%
Foreign Currency Loans, Various Rates and Maturities [Member]	'	'
Debt Instrument [Line Items]	'	'
Long-term debt (nonrecourse 2014: $1,388; 2013: $1,360)	1,163	1,140
Average interest rate in period	3.17%	3.18%
Medium-term Notes, Varying Maturities Through 2024 [Member]	'	'
Debt Instrument [Line Items]	'	'
Long-term debt (nonrecourse 2014: $1,388; 2013: $1,360)	1,242	1,143
Average interest rate in period	3.70%	3.76%
Pollution Control/Industrial Revenue Bonds, Varying Maturities Through 2038 [Member]	'	'
Debt Instrument [Line Items]	'	'
Long-term debt (nonrecourse 2014: $1,388; 2013: $1,360)	$492	$518
Average interest rate in period	5.86%	5.59%

NOTES_PAYABLE_LONGTERM_DEBT_AN4

NOTES PAYABLE, LONG-TERM DEBT AND AVAILABLE CREDIT FACILITIES (Narrative) (Details) (USD $)

3 Months Ended

3 Months Ended

In Millions, unless otherwise specified

Mar. 31, 2014

Mar. 31, 2013

Mar. 31, 2014

Mar. 31, 2013

Mar. 31, 2014

Mar. 31, 2013

Mar. 31, 2013

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2013

Mar. 25, 2013

Mar. 31, 2013

Mar. 31, 2013

InterNotes issued [Member]

InterNotes issued [Member]

Long Term Debt entered into by Variable Interest Entities [Member]

Long Term Debt entered into by Variable Interest Entities [Member]

Inter Notes [Member]

Long Term Debt Repayment - Variable Interest Entity [Member] [Domain]

Long Term Debt Repayment-Purchase of Ethylene Facility [Member]

Redemption of Notes [Member]

Redemption of Notes [Member]

Redemption of Notes [Member]

Corporate Segment [Member]

Five point six percents due March 15, 2013 [Member]

Seven point six percent notes due May 15 2014 [Member]

Seven point six percent notes due May 15 2014 [Member]

Notes Payable Long Term Debt and Available Credit Facilities [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Interest Rate, Stated Percentage

'

'

'

'

'

'

'

'

'

5.60%

'

7.60%

'

Extinguishment of Debt, Amount

'

'

'

'

'

'

'

'

'

'

$750

'

'

Proceeds from issuance of long-term debt

138

123

99

72

26

44

'

'

'

'

'

'

'

Repayments of Debt

'

'

'

'

'

'

'

5

346

'

'

'

'

Repayments of Notes Payable

'

'

'

'

'

'

64

'

'

250

'

'

'

Redemption price of the principle debt amount

'

'

'

'

'

'

'

'

'

'

107.80%

'

'

Gains (Losses) on Extinguishment of Debt

$0

($60)

'

'

'

'

'

'

'

'

'

'

($60)

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 $)	Mar. 31, 2014
In Millions, unless otherwise specified
Line of Credit Facility [Line Items]	'
Line of Credit Facility, Maximum Borrowing Capacity	$6,470
Line of Credit Facility, Remaining Borrowing Capacity	6,170
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
$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
$200 Million Revolving Credit Facility Due 4/2016 [Domain]	'
Line of Credit Facility [Line Items]	'
Line of Credit Facility, Maximum 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
$100 Million 1/2014 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

VARIABLE_INTEREST_ENTITIES_Sch

VARIABLE INTEREST ENTITIES (Schedule of Consolidated Variable Interest Entities, Carrying Amounts of Assets and Liabilities) (Details) (USD $)

3 Months Ended

3 Months Ended

In Millions, unless otherwise specified

Mar. 31, 2014

Mar. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Jan. 02, 2014

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Variable Interest Entity, Primary Beneficiary [Member]

Variable Interest Entity, Primary Beneficiary [Member]

Variable Interest Entity, Primary Beneficiary [Member]

Variable Interest Entity, Primary Beneficiary [Member]

Netherlands Owner Trust [Member]

Netherlands Owner Trust [Member]

Variable Interest Entities Used to Monetize Accounts Receivable [Member]

Variable Interest Entities Used to Monetize Accounts Receivable [Member]

Variable Interest Entities Used to Monetize Accounts Receivable [Member]

Variable Interest Entities Used to Monetize Accounts Receivable [Member]

Restricted For Construction Of Manufacturing Facility [Member]

Restricted For Construction Of Manufacturing Facility [Member]

Restricted Current Assets [Member]

Restricted Current Assets [Member]

Variable Interest Entity Lease Expiration Purchase Amount

'

'

'

'

'

'

'

'

'

$406

'

'

'

'

Variable Interest Entity Cash Payment

'

'

'

'

'

'

'

'

'

350

'

'

'

'

Notes payable

526

'

443

'

'

'

'

'

'

56

'

'

'

'

Repayments of Long-term Debt

391

1,165

'

'

'

'

'

'

346

'

'

'

'

'

Purchases of noncontrolling interests

4

0

'

'

'

'

'

'

4

'

'

'

'

'

Cash and cash equivalents

4,385

3,514

5,940

4,318

184

[1]

147

[1]

8

1

'

'

'

'

'

'

Other current assets

362

'

344

'

154

143

'

'

'

'

'

'

'

'

Property

17,573

'

17,454

'

2,699

2,646

'

'

'

'

'

'

'

'

Other noncurrent assets

532

'

501

'

102

105

'

'

'

'

'

'

'

'

Total Assets

69,233

'

69,501

'

3,139

[2]

3,041

[2]

'

'

'

'

'

'

'

'

Current liabilities

12,226

'

11,971

'

319

664

'

'

'

'

0

0

'

'

Long-term debt (nonrecourse 2014: $1,388; 2013: $1,360)

16,936

'

16,820

'

1,424

1,392

'

'

'

'

'

'

'

'

Other noncurrent liabilities (nonrecourse 2014: $67; 2013: $69)

3,154

'

3,302

'

67

69

'

'

'

'

'

'

'

'

Total liabilities

'

'

'

'

1,810

2,125

'

'

'

'

'

'

'

'

Current assets

25,062

'

24,977

'

'

'

'

'

'

'

95

105

0

0

Nonrecourse Liabilities Current

'

'

'

'

319

318

'

'

'

'

0

0

'

'

Nonrecourse Liabilities Noncurrent

1,388

'

1,360

'

1,388

1,360

'

'

'

'

'

'

'

'

Other Nonrecourse Liabilities Noncurrent

'

'

'

'

$67

$69

'

'

'

'

'

'

'

'

[1]

Includes $8 million at March 31, 2014 ($1 million at December 31, 2013) restricted for the construction, debt servicing and operational expenses of a manufacturing facility.

[2]

All assets were restricted at March 31, 2014 and December 31, 2013.

VARIABLE_INTEREST_ENTITIES_Non

VARIABLE INTEREST ENTITIES (Nonconsolidated Variable Interest Entity) (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Variable Interest Entity [Line Items]	'	'
Investment in nonconsolidated affiliates	$4,142	$4,501
Variable Interest Entity, Not Primary Beneficiary [Member] | Acrylic Acid Joint Venture [Member]	'	'
Variable Interest Entity [Line Items]	'	'
Investment in nonconsolidated affiliates	$137	$159

PENSION_PLANS_AND_OTHER_POSTRE2

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014		Mar. 31, 2013
Defined Benefit Pension Plans [Member]	'		'
Defined Benefit Plan, Net Periodic Benefit Cost [Abstract]	'		'
Service cost	$103		$118
Interest cost	276		253
Expected return on plan assets	-332		-312
Amortization of prior service cost	6		6
Amortization of net (gain) loss	126		197
Settlements	2	[1]	0	[1]
Net periodic benefit cost	181		262
Other Postretirement Benefits [Member]	'		'
Defined Benefit Plan, Net Periodic Benefit Cost [Abstract]	'		'
Service cost	4		5
Interest cost	18		20
Amortization of prior service cost	0		-1
Amortization of net (gain) loss	-4		0
Net periodic benefit cost	$18		$24
[1]	The 2014 impact relates to settlements associated with the wind-up of a Canadian pension plan.

STOCKBASED_COMPENSATION_Detail

STOCK-BASED COMPENSATION (Details) (USD $)	3 Months Ended
In Millions, except Per Share data, unless otherwise specified	Mar. 31, 2014
	years
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%
Share based compensation arrangement by share based payment award discount from market price offering date company specific	85.00%
Unrecognized Compensation Cost	$10
Weighted-average Recognition Period, in years	0.63
Equity Option [Member]	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Unrecognized Compensation Cost	90
Weighted-average Recognition Period, in years	0.85
Deferred Stock Awards [Member]	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Unrecognized Compensation Cost	159
Weighted-average Recognition Period, in years	1
Performance Deferred Stock Awards [Member]	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Unrecognized Compensation Cost	$136
Weighted-average Recognition Period, in years	0.99
Employee [Member] | Employees' Stock Purchase Plan [Member]	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Right to purchase shares subscribed by employees	3.6
Weighted-average exercise price right to purchase shares by employees	$38.13
Weighted-average fair value of shares under the Employee Stock Purchase Plan	$5.45
Employee [Member] | Equity Option [Member]	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Stock options granted to employees under the 2012 plan	3.2
Weighted-average exercise price options granted under the 2012 plan	$46.71
Weighted-average fair value per share of purchase rights granted	$11.49
Employee [Member] | Deferred Stock Awards [Member]	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Deferred stock granted to employees	2.2
Weighted-average fair value of deferred stock granted under the 2012 plan	$46.71
Employee [Member] | Performance Deferred Stock Awards [Member]	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Deferred stock granted to employees	2.4
Weighted-average fair value of deferred stock granted under the 2012 plan	$54.42

EARNINGS_PER_SHARE_CALCULATION2

EARNINGS PER SHARE CALCULATIONS (Net Income) (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014		Mar. 31, 2013
Earnings Per Share [Abstract]	'		'
Net Income	$1,066		$660
Net income attributable to noncontrolling interests	-17		-25
Net Income Attributable to The Dow Chemical Company	1,049		635
Preferred stock dividends	-85	[1]	-85	[1]
Net income attributable to participating securities	-8	[2]	-5	[2]
Net income attributable to common stockholders	$956		$545
[1]	Preferred stock dividends were not added back in the calculation of diluted earnings per share 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 $)	3 Months Ended
	Mar. 31, 2014		Mar. 31, 2013
Earnings Per Share [Abstract]	'		'
Net income, basic	$0.89		$0.55
Net income attributable to noncontrolling interests, basic	($0.01)		($0.02)
Net income attributable to The Dow Chemical Company, basic	$0.88		$0.53
Preferred stock dividends, basic	($0.07)	[1]	($0.07)	[1]
Net income attributable to participating securities, basic	($0.01)	[2]	$0	[2]
Net income attributable to common stockholders, basic	$0.80		$0.46
[1]	Preferred stock dividends were not added back in the calculation of diluted earnings per share 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_CALCULATION4

EARNINGS PER SHARE CALCULATIONS (Earnings Per Share Calculation - Diluted) (Details) (USD $)	3 Months Ended
	Mar. 31, 2014		Mar. 31, 2013
Earnings Per Share [Abstract]	'		'
Net income, diluted	$0.88		$0.55
Net income attributable to noncontrolling interests, diluted	($0.01)		($0.02)
Net income attributable to The Dow Chemical Company, diluted	$0.87		$0.53
Preferred stock dividends, diluted	($0.07)	[1]	($0.07)	[1]
Net income attributable to participating securities, diluted	($0.01)	[2]	$0	[2]
Earnings per common share - diluted	$0.79		$0.46
[1]	Preferred stock dividends were not added back in the calculation of diluted earnings per share 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)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014		Mar. 31, 2013
Earnings Per Share Disclosure [Line Items]	'		'
Weighted-average common shares - basic	1,190.60		1,181.10
Plus dilutive effect of stock options and awards	17.1		6.5
Weighted-average common shares outstanding - diluted	1,207.70		1,187.60
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	96.8	[1]	96.8	[1]
Employee Stock Option [Member]	'		'
Earnings Per Share Disclosure [Line Items]	'		'
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	5.7	[2]	61.3	[2]
[1]	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 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.

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Income Tax Contingency [Line Items]	'	'
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense	$2	$133
Provision (credit) for income taxes [Member]	'	'
Income Tax Contingency [Line Items]	'	'
Tax Charge related to adjusted uncertain tax positions	'	$223

ACCUMULATED_OTHER_COMPREHENSIV2

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014		Mar. 31, 2013		Dec. 31, 2013	Dec. 31, 2012
Net change in unrealized gains	($11)		$5		'	'
Translation adjustments	-71		-352		'	'
Adjustments to pension and other postretirement benefit plans (net of tax of $39, $67) (1) (2)	81		141		'	'
Stockholders' Equity Attributable to Parent	26,741		'		26,898	'
Impact to Sundry income (expense) [Member]	'		'		'	'
Reclassification to earnings - Sundry income (expense) - net	-3		0		'	'
Accumulated Other Comprehensive Loss	'		'		'	'
Stockholders' Equity Attributable to Parent	-4,824		-7,694		-4,827	-7,516
Accumulated Unrealized Gains (Loss) on Investments [Member]	'		'		'	'
Net change in unrealized gains	18		22		'	'
Stockholders' Equity Attributable to Parent	149		152		160	147
Accumulated Unrealized Gains (Loss) on Investments [Member] | Sales [Member]	'		'		'	'
Reclassification to earnings - Net Sales (net of tax of $(16), $(10)) (1)	-29	[1]	-17	[1]	'	'
Other Comprehensive Income (Loss), Reclassification Adjustment for Sale of Securities Included in Net Income, Tax	-16	[1]	-10	[1]	'	'
Accumulated Translation Adjustments [Member]	'		'		'	'
Translation adjustments	-68		-352		'	'
Stockholders' Equity Attributable to Parent	405		-24		476	328
Accumulated Pension and Other Postretirement Benefit Plans Adjustments [Member]	'		'		'	'
Adjustments to pension and other postretirement benefit plans (net of tax of $39, $67) (1) (2)	81	[1],[2]	141	[1],[2]	'	'
Stockholders' Equity Attributable to Parent	-5,379		-7,854		-5,460	-7,995
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Tax	-39	[1]	-67	[1]	'	'
Accumulated Derivative Gain (Loss) [Member]	'		'		'	'
Net hedging results	3		26		'	'
Reclassification to earnings - Cost of sales (net of tax of $1, $1) (1)	1	[1]	2	[1]	'	'
Stockholders' Equity Attributable to Parent	1		32		-3	4
Other Comprehensive Income (Loss), Reclassification Adjustment on Derivatives Included in Net Income, Tax	$1	[1]	$1	[1]	'	'
[1]	Tax amounts are included in "Provision for income taxes" in the consolidated statements of income.
[2]	Included in "Net periodic benefit cost." See Note 12 for additional information.

OPERATING_SEGMENTS_AND_GEOGRAP2

OPERATING SEGMENTS AND GEOGRAPHIC AREAS (Schedule of Operating Segments) (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014		Mar. 31, 2013
Segment Reporting Information [Line Items]	'		'
Sales to external customers	$14,461		$14,383
Earnings before interest, taxes, depreciation and amortization	2,396	[1]	2,220	[1]
Equity in earnings (losses) of nonconsolidated affiliates by operating segment (included in EBITDA)	251		230
Electronic And Functional Materials [Member]	'		'
Segment Reporting Information [Line Items]	'		'
Sales to external customers	1,133		1,141
Earnings before interest, taxes, depreciation and amortization	290	[1]	273	[1]
Equity in earnings (losses) of nonconsolidated affiliates by operating segment (included in EBITDA)	31		17
Coatings and Infrastructure Solutions [Member]	'		'
Segment Reporting Information [Line Items]	'		'
Sales to external customers	1,749		1,667
Earnings before interest, taxes, depreciation and amortization	224	[1]	186	[1]
Equity in earnings (losses) of nonconsolidated affiliates by operating segment (included in EBITDA)	71		26
Agricultural Sciences [Member]	'		'
Segment Reporting Information [Line Items]	'		'
Sales to external customers	2,119		2,103
Earnings before interest, taxes, depreciation and amortization	529	[1]	484	[1]
Equity in earnings (losses) of nonconsolidated affiliates by operating segment (included in EBITDA)	0		2
Performance Materials [Member]	'		'
Segment Reporting Information [Line Items]	'		'
Sales to external customers	3,291		3,328
Earnings before interest, taxes, depreciation and amortization	440	[1]	440	[1]
Equity in earnings (losses) of nonconsolidated affiliates by operating segment (included in EBITDA)	-24		-23
Performance Plastics [Member]	'		'
Segment Reporting Information [Line Items]	'		'
Sales to external customers	3,613		3,498
Earnings before interest, taxes, depreciation and amortization	1,000	[1]	952	[1]
Equity in earnings (losses) of nonconsolidated affiliates by operating segment (included in EBITDA)	61		57
Feedstocks and Energy [Member]	'		'
Segment Reporting Information [Line Items]	'		'
Sales to external customers	2,458		2,556
Earnings before interest, taxes, depreciation and amortization	173	[1]	240	[1]
Equity in earnings (losses) of nonconsolidated affiliates by operating segment (included in EBITDA)	121		159
Corporate [Member]	'		'
Segment Reporting Information [Line Items]	'		'
Sales to external customers	98		90
Earnings before interest, taxes, depreciation and amortization	-260	[1]	-355	[1]
Equity in earnings (losses) of nonconsolidated affiliates by operating segment (included in EBITDA)	($9)		($8)
[1]	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. A reconciliation of EBITDA to "Income Before Income Taxes" is provided below.

OPERATING_SEGMENTS_AND_GEOGRAP3

OPERATING SEGMENTS AND GEOGRAPHIC AREAS (Reconciliation of EBITDA to Income Before Income Taxes) (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014		Mar. 31, 2013
Reconciliation of EBITDA to Income Before Income Taxes [Abstract]	'		'
Earnings before interest, taxes, depreciation and amortization	$2,396	[1]	$2,220	[1]
Minus depreciation and amortization	672		668
Plus interest income	13		8
Minus interest expense and amortization of debt discount	246		296
Income Before Income Taxes	$1,491		$1,264
[1]	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. A reconciliation of EBITDA to "Income Before Income Taxes" is provided below.

OPERATING_SEGMENTS_AND_GEOGRAP4

OPERATING SEGMENTS AND GEOGRAPHIC AREAS (Schedule of Revenue by Geographic Area) (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Sales by operating segment [Line Items]	'	'
Net Sales	$14,461	$14,383
United States [Member]	'	'
Sales by operating segment [Line Items]	'	'
Net Sales	4,791	4,814
Europe, Middle East and Africa [Domain]	'	'
Sales by operating segment [Line Items]	'	'
Net Sales	4,969	4,915
Rest of World [Domain]	'	'
Sales by operating segment [Line Items]	'	'
Net Sales	$4,701	$4,654