Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2011

Valuation and Qualifying Accounts [Abstract]

Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]

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

COLUMN A	COLUMN B		COLUMN C		COLUMN D			COLUMN E
Description	Balance at Beginning of Year		Additions to Reserves		Deductions from Reserves			Balance at End of Year
2011
RESERVES DEDUCTED FROM ASSETS TO WHICH THEY APPLY:
For doubtful receivables	$	128	$	18	$	25	(1)	$	121
Other investments and noncurrent receivables	$	518	$	88	$	148		$	458
Deferred tax assets	$	682	$	477	$	7		$	1,152
2010
RESERVES DEDUCTED FROM ASSETS TO WHICH THEY APPLY:
For doubtful receivables	$	160	$	29	$	61	(1)	$	128
Other investments and noncurrent receivables	$	552	$	73	$	107		$	518
Deferred tax assets	$	721	$	100	$	139		$	682
2009
RESERVES DEDUCTED FROM ASSETS TO WHICH THEY APPLY:
For doubtful receivables	$	124	$	59	$	23	(1)	$	160
Other investments and noncurrent receivables	$	442	$	162	$	52		$	552
Deferred tax assets	$	487	$	286	$	52		$	721

	2011		2010		2009
(1)   Deductions represent:
Notes and accounts receivable written off	$	18	$	29	$	21
Credits to profit and loss	3		1		1
Sale of trade accounts receivable (see Note O to the Consolidated Financial Statements)	—		27		—
Miscellaneous other	4		4		1
	$	25	$	61	$	23