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EARNINGS PER SHARE CALCULATIONS - Summary of Net Income for EPS Calculations, Basic (Details) - USD ($)
$ in Millions
3 Months Ended 9 Months Ended
Sep. 30, 2020
Sep. 30, 2019
Sep. 30, 2020
Sep. 30, 2019
Earnings Per Share [Abstract]        
(Loss) income from continuing operations, net of tax $ (72) $ 372 $ (3,153) $ (805)
Net income from continuing operations attributable to noncontrolling interests 7 5 20 18
Net income from continuing operations attributable to participating securities [1] 0 0 0 (1)
(Loss) income from continuing operations attributable to common stockholders (79) 367 (3,173) (824)
Income from discontinued operations, net of tax 0 5 0 1,217
Net income from discontinued operations attributable to noncontrolling interests 0 0 0 (72)
Income from discontinued operations attributable to common stockholders 0 5 0 1,145
Net (loss) income attributable to common stockholders $ (79) $ 372 $ (3,173) $ 321
[1] Historical Dow restricted stock units are considered participating securities due to Historical Dow's practice of paying dividend equivalents on unvested shares.