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EARNINGS PER SHARE CALCULATIONS (Net Income) (Details) (USD $)
In Millions, unless otherwise specified
3 Months Ended 9 Months Ended
Sep. 30, 2013
Sep. 30, 2012
Sep. 30, 2013
Sep. 30, 2012
Earnings Per Share [Abstract]        
Net Income $ 685 $ 591 $ 3,788 $ 1,851
Net income attributable to noncontrolling interests (6) (9) (49) (38)
Net Income Attributable to The Dow Chemical Company 679 582 3,739 1,813
Preferred stock dividends (85) (85) [1] (255) (255) [1]
Net income attributable to participating securities (5) [2] (5) [2] (30) [2] (15) [2]
Net income attributable to common stockholders $ 589 $ 492 $ 3,454 $ 1,543
[1] Preferred stock dividends were not added back in the calculation of diluted earnings per share for the three-month period ended September 30, 2013 and the three- and nine-month periods ended September 30, 2012 because the effect of adding them back would have been antidilutive.
[2] Accounting Standards Codification Topic 260, "Earnings per Share," requires enterprises with participating securities to use the two-class method to calculate earnings per share and to report the most dilutive earnings per share amount. Deferred stock awards are considered participating securities due to Dow's practice of paying dividend equivalents on unvested shares.