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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 9 Months Ended
Sep. 30, 2013
Sep. 30, 2012
Sep. 30, 2013
Sep. 30, 2012
Reconciliation of EBITDA to Income Before Income Taxes [Abstract]        
Earnings before interest, taxes, depreciation and amortization $ 1,834 [1] $ 1,798 [1] $ 8,220 [1] $ 5,466 [1]
Minus depreciation and amortization 665 665 1,992 2,018
Plus interest income 11 10 29 26
Minus interest expense and amortization of debt discount 264 318 839 959
Income Before Income Taxes $ 916 $ 825 $ 5,418 $ 2,515
[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.