GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)

12 Months Ended

Dec. 31, 2012

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, 2011	$	4,949		$	4,057		$	1,546	$	1,182		$	1,416		$	63	$	13,213
Accumulated impairments at Jan 1, 2011	—			—			—		(216		)	(30		)	—		(246		)
Net goodwill at Jan 1, 2011	$	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
Lightscape Materials, Inc.	3			—			—		—			—			—		3
Goodwill impairment	—			—			—		(220		)	—			—		(220		)
Foreign currency impact	8			11			—		1			6			—		26
Net goodwill at Dec 31, 2012	$	4,945		$	4,052		$	1,558	$	740		$	1,381		$	63	$	12,739
Accumulated impairments at Dec 31, 2012	—			—			—		429			—			—		429
Gross goodwill at Dec 31, 2012	$	4,945		$	4,052		$	1,558	$	1,169		$	1,381		$	63	$	13,168

Other Intangible Assets

Other Intangible Assets at December 31	2012							2011
In millions	Gross Carrying Amount		Accumulated Amortization			Net		Gross Carrying Amount		Accumulated Amortization			Net
Intangible assets with finite lives:
Licenses and intellectual property	$	1,729	$	(747	)	$	982	$	1,693	$	(594	)	$	1,099
Patents	120		(100		)	20		119		(97		)	22
Software	1,047		(548		)	499		1,049		(596		)	453
Trademarks	691		(285		)	406		695		(224		)	471
Customer related	3,688		(974		)	2,714		3,652		(730		)	2,922
Other	158		(131		)	27		150		(108		)	42
Total other intangible assets, finite lives	$	7,433	$	(2,785	)	$	4,648	$	7,358	$	(2,349	)	$	5,009
IPR&D (1), indefinite lives	63		—			63		52		—			52
Total other intangible assets	$	7,496	$	(2,785	)	$	4,711	$	7,410	$	(2,349	)	$	5,061

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

Schedule of Amortization Expense of Intangible Assets

Amortization Expense In millions	2012		2011		2010
Other intangible assets, excluding software	$	478	$	496	$	509
Software, included in “Cost of sales”	$	63	$	94	$	87

Schedule of Expected Amortization Expense [Table Text Block]

Estimated Amortization Expense for Next Five Years In millions
2013	$	533
2014	$	511
2015	$	493
2016	$	483
2017	$	449