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EARNINGS PER SHARE CALCULATIONS (Tables)
 9 Months Ended
Sep. 30, 2020
Earnings Per Share [Abstract]  
Schedule of Earnings Per Share
The following tables provide earnings per share calculations for the three and nine months ended September 30, 2020 and 2019:
Net Income for Earnings Per Share Calculations - Basic & DilutedThree Months Ended September 30, Nine Months Ended September 30,
In millions2020201920202019
(Loss) income from continuing operations, net of tax$(72)$372 $(3,153)$(805)
Net income from continuing operations attributable to noncontrolling interests7 5 20 18 
Net income from continuing operations attributable to participating securities 1
— — — 1 
(Loss) income from continuing operations attributable to common stockholders$(79)$367 $(3,173)$(824)
Income from discontinued operations, net of tax— 5 — 1,217 
Net income from discontinued operations attributable to noncontrolling interests— — — 72 
Income from discontinued operations attributable to common stockholders— 5 — 1,145 
Net (loss) income attributable to common stockholders$(79)$372 $(3,173)$321 
Earnings Per Share Calculations - BasicThree Months Ended September 30, Nine Months Ended September 30,
Dollars per share2020201920202019
(Loss) earnings from continuing operations attributable to common stockholders$(0.11)$0.49 $(4.31)$(1.10)
Income from discontinued operations, net of tax— 0.01 — 1.53 
Net (loss) earnings attributable to common stockholders$(0.11)$0.50 $(4.31)$0.43 
Earnings Per Share Calculations - DilutedThree Months Ended September 30, Nine Months Ended September 30,
Dollars per share2020201920202019
(Loss) earnings from continuing operations attributable to common stockholders$(0.11)$0.49 $(4.31)$(1.10)
Income from discontinued operations, net of tax— 0.01 — 1.53 
Net (loss) earnings attributable to common stockholders$(0.11)$0.50 $(4.31)$0.43 
Share Count Information
Three Months Ended September 30, Nine Months Ended September 30,
Shares in millions2020201920202019
Weighted-average common shares - basic 734.4 745.5 735.8 748.2 
Plus dilutive effect of equity compensation plans — 2.2 — — 
Weighted-average common shares - diluted734.4 747.7 735.8 748.2 
Stock options and restricted stock units excluded from EPS calculations 2
5.5 3.8 6.3 2.8 
1.Historical Dow restricted stock units are considered participating securities due to Historical Dow's practice of paying dividend equivalents on unvested shares.
2. These outstanding options to purchase shares of common stock and restricted stock units were excluded from the calculation of diluted earnings per share because the effect of including them would have been antidilutive.