SUPPLEMENTARY INFORMATION



Sundry Income (Expense) – Net
In millions	2013			2012			2011
Gain on sales of other assets and investments (1)	$	98		$	81		$	119
Foreign exchange loss	(31		)	(51		)	(53		)
Dividend income	3			1			25
K-Dow settlement (2)	2,161			—			—
Gain on sale of Polypropylene Licensing and Catalysts business (3)	451			—			—
Loss on early extinguishment of debt	(329		)	(123		)	(482		)
Gain on sale of a 7.5 percent ownership interest in Freeport LNG Development, L.P.	87			—			—
Gain on sale of ownership interest in Dow Kokam LLC (3)	26			—			—
Reclassification of cumulative translation adjustments (4)	21			—			33
Gain (loss) on sale of a contract manufacturing business (5)	—			8			(36		)
Gain on consolidation of a joint venture	—			—			21
Other-net	67			57			57
Total sundry income (expense) – net	$	2,554		$	(27	)	$	(316	)


(1)	The 2013 gain on sales of other assets and investments also included a $21 million gain reported as "Reclassification of cumulative translation adjustments."


(2)	See Note 14 for additional information.


(3)	See Note 5 for additional information.


(4)	Cumulative translation adjustments reclassified from "Accumulated other comprehensive income (loss)" into income resulted from transactions that qualified as a complete liquidation of an investment in a foreign entity.


(5)	The 2011 loss on the sale of a contract manufacturing business also included a $6 million loss reported as "Reclassification of cumulative translation adjustments."

Accrued and Other Current Liabilities

“Accrued and other current liabilities” were $2,916 million at December 31, 2013 and $2,656 million at December 31, 2012. Accrued payroll, which is a component of “Accrued and other current liabilities,” was $968 million at December 31, 2013 and $620 million at December 31, 2012. No other component of accrued liabilities was more than 5 percent of total current liabilities.



Other Income Statement Information
In millions	2013		2012		2011
Provision for doubtful receivables (1)	$	59	$	13	$	18

(1) Included in “Selling, general and administrative expenses” in the consolidated statements of income.



Supplemental Disclosure of Cash Flow Information
In millions	2013		2012		2011
Cash payments for interest	$	1,191	$	1,345	$	1,434
Cash payments for income taxes	$	1,708	$	1,107	$	1,056