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OPERATING SEGMENTS AND GEOGRAPHIC AREAS (Reconciliation of EBITDA to Income Before Income Taxes) (Details) (USD $)
In Millions, unless otherwise specified
3 Months Ended 6 Months Ended
Jun. 30, 2013
Jun. 30, 2012
Jun. 30, 2013
Jun. 30, 2012
Reconciliation of EBITDA to Income Before Income Taxes [Abstract]        
Earnings before interest, taxes, depreciation and amortization $ 4,166 [1] $ 1,960 [1] $ 6,386 [1] $ 3,668 [1]
Minus depreciation and amortization 659 674 1,327 1,353
Plus interest income 10 10 18 16
Minus interest expense and amortization of debt discount 279 312 575 641
Income Before Income Taxes $ 3,238 $ 984 $ 4,502 $ 1,690
[1] The Company uses EBITDA (which Dow defines as earnings (i.e., "Net Income") before interest, income taxes, depreciation and amortization) as its measure of profit/loss for segment reporting purposes. EBITDA by operating segment includes all operating items relating to the businesses, except depreciation and amortization; items that principally apply to the Company as a whole are assigned to Corporate. A reconciliation of EBITDA to "Income Before Income Taxes" is provided below. Reconciliation of EBITDA to “Income Before Income Taxes”Three Months Ended Six Months EndedIn millionsJun 30, 2013 Jun 30, 2012 Jun 30, 2013 Jun 30, 2012EBITDA$4,166 $1,960 $6,386 $3,668- Depreciation and amortization659 674 1,327 1,353+ Interest income10 10 18 16- Interest expense and amortization of debt discount279 312 575 641Income Before Income Taxes$3,238 $984 $4,502 $1,690