Employee Stock Ownership Plan ESOP Debt Structure Direct Loan Interest Rate

No definition available.

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- Definition

The amount of plan compensation cost recognized during the period.

+ References

+ Details

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- Definition

The amount reported as a liability as of the balance sheet date by the entity (the employer) of the loan made by a third-party lender directly to the ESOP.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Direct Loan

-URI http://asc.fasb.org/extlink&oid=6510849

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 40

-Section 25

-Paragraph 9

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6418455&loc=d3e16545-113920

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- Definition

The shares or units in an ESOP trust that have been assigned to individual participant accounts based on a known formula. IRS rules require allocations to be nondiscriminatory generally based on compensation, length of service, or a combination of both. For any particular participant such shares or units may be vested, unvested, or partially vested.

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- Definition

The shares that, although not legally released, will be released by a future scheduled and committed debt service payment and will be allocated to employees for service rendered in the current accounting period. The ESOP documents typically define the period of service to which the shares relate. ESOP shares are released to compensate employees directly, to settle employer liabilities for other employee benefits, and to replace dividends on allocated shares that are used for debt service.

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- Definition

Shares contributed to the ESOP that have not yet been released, committed to be released, or allocated to participant accounts. Suspense shares generally collateralize ESOP debt.

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+ Details

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- Definition

Sum of the allocated, committed-to-be-released and suspense shares of the entity held by the plan.

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- Definition

Fair value of unearned shares for all classes of common stock and nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by an employee stock ownership plan (ESOP). Includes the sale of shares or the issuance treasury shares to an ESOP.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 40

-Section 50

-Paragraph 1

-Subparagraph (e)

-URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 40

-Section 45

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6418591&loc=d3e17344-113926

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STOCKHOLDERS' EQUITY (Employee Stock Ownership Plan) (Details) (USD $) In Millions, unless otherwise specified			12 Months Ended			3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013 Dow ESOP [Member]	Dec. 31, 2012 Dow ESOP [Member]	Dec. 31, 2011 Dow ESOP [Member]	Jun. 30, 2009 Rohm And Haas [Member] Rohm and Haas ESOP [Member]	Apr. 02, 2009 Rohm And Haas [Member] Rohm and Haas ESOP [Member]
Employee Stock Ownership Plan (ESOP) Disclosures [Line Items]
Employee Stock Ownership Plan (ESOP), Shares in ESOP			37.4
Debt of ESOP	$ 44	$ 51					$ 78
Interest rate on debt of ESOP						9.80%
ESOP, compensation expense			132	107	102
Shares allocated to participants' accounts			14.8
Number of released, but unallocated, shares			1.2
Number of unearned shares			21.4
Fair value of unearned shares			$ 951