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SEGMENTS AND GEOGRAPHIC REGIONS - Summary of Reconciliation of Operating EBITDA (Details) - USD ($)
$ in Millions
3 Months Ended 9 Months Ended
Sep. 30, 2020
Sep. 30, 2019
Sep. 30, 2020
Sep. 30, 2019
Segment Reporting Information [Line Items]        
Loss from continuing operations, net of tax $ (72) $ 372 $ (3,153) $ (805)
Provision for income taxes on continuing operations 92 78 100 142
Loss from continuing operations before income taxes 20 450 (3,053) (663)
Depreciation and amortization 780 499 2,326  
Interest income 3 [1] 1 7 [2] 50
Interest expense 197 177 573 493
Non-operating pension and other post employment benefit (OPEB) credits 5 [1] 21 24 [2] 60
Foreign exchange gains (losses), net (10) [1] (23) (41) [2] (101)
Costs Historically Allocated to the Materials Science Business and Agriculture Business     0  
Significant items (333) [3] (274) [3] (3,954) [4]  
Operating Income (Loss) Before Interest, Taxes, Depreciation,Amortization, Foreign Exchange Gains (Losses), And Significant Items [5] 1,300 $ 1,401 3,756 [6]  
Adjusted for Significant Item [Member]        
Segment Reporting Information [Line Items]        
Interest expense $ 165 [7]   $ 519 [8]  
Pro Forma        
Segment Reporting Information [Line Items]        
Pro Forma Adjustments [6]       122
Depreciation and amortization       1,533
Interest income [2]       50
Non-operating pension and other post employment benefit (OPEB) credits [2]       60
Foreign exchange gains (losses), net [2]       (101)
Costs Historically Allocated to the Materials Science Business and Agriculture Business [9]       256
Significant items [4]       (2,492)
Pro forma Operating EBITDA [6]       4,253
Pro Forma | Adjusted for Significant Item [Member]        
Segment Reporting Information [Line Items]        
Interest expense       $ 522
[1] Included in "Sundry income (expense) - net."
[2] Included in "Sundry income (expense) - net."
[3] The significant items for the three months ended September 30, 2020 and 2019 are presented on an as reported basis.
[4] The significant items for the nine months ended September 30, 2020 are presented on an as reported basis. The significant items for the nine months ended September 30, 2019 are presented on a pro forma basis.
[5] A reconciliation of "Income (loss) from continuing operations, net of tax" to Operating EBITDA and pro forma Operating EBITDA, as applicable, is provided below
[6] For the nine months ended September 30, 2019, operating EBITDA is on a pro forma basis. The pro forma adjustment reflects the net pro forma impact of items directly attributable to the Transactions, as applicable.
[7] The three months ended September 30, 2020 excludes N&B financing activity. Refer to details of significant items below.
[8] The nine months ended September 30, 2020 excludes N&B financing activity. Refer to details of significant items below.
[9] Costs previously allocated to the materials science and agriculture businesses that did not meet the definition of expenses related to discontinued operations in accordance with ASC 205.