ACQUISITIONS (Tables)

12 Months Ended

Dec. 31, 2011

Business Combination, Description [Abstract]

Rohm and Haas Results of Operations

Rohm and Haas Results of Operations	April 1 –  Dec 31,
In millions	2009
Net sales	$	5,599
Loss from Continuing Operations Before Income Taxes	$	(134	)

Pro Forma Results of Operations

Pro Forma Results of Operations In millions, except per share amounts	2009
Net sales	$	45,853
Net loss available for The Dow Chemical Company common stockholders	$	(501	)
Loss per common share – diluted	$	(0.45	)

Assets Acquired and Liabilities Assumed on April 1, 2009

Assets Acquired and Liabilities Assumed on April 1, 2009	Initial Valuation		2009 Adjustments to Fair Value			At Dec 31,  2009		2010 Adjustments to Fair Value			At March 31, 2010
In millions
Purchase Price	$	15,681	$	—		$	15,681	$	—		$	15,681
Fair Value of Assets Acquired
Current assets	$	2,710	$	—		$	2,710	$	(18	)	$	2,692
Property	3,930		(138		)	3,792		—			3,792
Other intangible assets	4,475		830			5,305		—			5,305
Other assets	1,288		32			1,320		—			1,320
Net assets of the Salt business (1)	1,475		(167		)	1,308		—			1,308
Total Assets Acquired	$	13,878	$	557		$	14,435	$	(18	)	$	14,417
Fair Value of Liabilities and Noncontrolling Interests Assumed
Current liabilities	$	1,218	$	(11	)	$	1,207	$	(1	)	$	1,206
Long-term debt	2,528		13			2,541		—			2,541
Accrued and other liabilities and noncontrolling interests	702		—			702		—			702
Pension benefits	1,119		—			1,119		—			1,119
Deferred tax liabilities – noncurrent	2,482		311			2,793		82			2,875
Total Liabilities and Noncontrolling Interests Assumed	$	8,049	$	313		$	8,362	$	81		$	8,443
Goodwill	$	9,852	$	(244	)	$	9,608	$	99		$	9,707

(1) Morton International, Inc.

Deferred Tax Liabilities Assumed on April 1, 2009

Deferred Tax Liabilities Assumed on April 1, 2009 In millions	As Adjusted
Intangible assets	$	1,754
Property	526
Long-term debt	191
Inventory	80
Other accruals and reserves	324
Total Deferred Tax Liabilities	$	2,875