GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)

12 Months Ended

Dec. 31, 2011

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill By Operating Segment

Goodwill	Electronic and Functional Materials			Coatings and Infrastructure Solutions			Ag Sciences		Perf Materials			Perf Plastics			Feedstocks and Energy		Total
In millions
Gross goodwill at Jan 1, 2010	$	4,967		$	4,118		$	1,546	$	1,306		$	1,463		$	63	$	13,463
Accumulated impairments at Jan 1, 2010	—			—			—		(220		)	(30		)	—		(250		)
Net goodwill at Jan 1, 2010	$	4,967		$	4,118		$	1,546	$	1,086		$	1,433		$	63	$	13,213
Divestitures:
Styron	—			—			—		(111		)	(30		)	—		(141		)
Powder Coatings	—			(4		)	—		—			—			—		(4		)
Hydrocarbon Resins	(9		)	—			—		—			—			—		(9		)
Foreign currency impact	(9		)	(57		)	—		(9		)	(17		)	—		(92		)
Net goodwill at Dec 31, 2010	$	4,949		$	4,057		$	1,546	$	966		$	1,386		$	63	$	12,967
Acquisition of seed company	—			—			12		—			—			—		12
Sale of a Dow Automotive Systems product line	—			—			—		(7		)	—			—		(7		)
Foreign currency impact	(15		)	(16		)	—		—			(11		)	—		(42		)
Net goodwill at Dec 31, 2011	$	4,934		$	4,041		$	1,558	$	959		$	1,375		$	63	$	12,930
Accumulated impairments at Dec 31, 2011	—			—			—		209			—			—		209
Gross goodwill at Dec 31, 2011	$	4,934		$	4,041		$	1,558	$	1,168		$	1,375		$	63	$	13,139

Other Intangible Assets

Other Intangible Assets at December 31	2011							2010
In millions	Gross Carrying Amount		Accumulated Amortization			Net		Gross Carrying Amount		Accumulated Amortization			Net
Intangible assets with finite lives:
Licenses and intellectual property	$	1,693	$	(594	)	$	1,099	$	1,733	$	(466	)	$	1,267
Patents	119		(97		)	22		121		(95		)	26
Software	1,049		(596		)	453		965		(506		)	459
Trademarks	695		(224		)	471		693		(168		)	525
Customer related	3,652		(730		)	2,922		3,647		(492		)	3,155
Other	150		(108		)	42		122		(78		)	44
Total other intangible assets, finite lives	$	7,358	$	(2,349	)	$	5,009	$	7,281	$	(1,805	)	$	5,476
IPR&D (1), indefinite lives	52		—			52		54		—			54
Total other intangible assets	$	7,410	$	(2,349	)	$	5,061	$	7,335	$	(1,805	)	$	5,530

(1)    In-process research and development ("IPR&D") purchased in a business combination.

Schedule of Amortization Expense of Intangible Assets

Amortization Expense In millions	2011		2010		2009
Other intangible assets, excluding software	$	496	$	509	$	399
Software, included in “Cost of sales”	$	94	$	87	$	76

Schedule of Expected Amortization Expense [Table Text Block]

Estimated Amortization Expense for Next Five Years In millions
2012	$	553
2013	$	531
2014	$	510
2015	$	492
2016	$	480