GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)

12 Months Ended

Dec. 31, 2013

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill By Operating Segment

2013 Goodwill	Electronic and Functional Materials		Coatings and Infrastructure Solutions		Ag Sciences		Perf Materials			Perf Plastics		Feedstocks and Energy		Total
In millions
Gross goodwill at Jan 1, 2013	$	4,945	$	4,052	$	1,558	$	1,169		$	1,381	$	63	$	13,168
Accumulated impairments at Jan 1, 2013	—		—		—		(429		)	—		—		(429		)
Net goodwill at Jan 1, 2013	$	4,945	$	4,052	$	1,558	$	740		$	1,381	$	63	$	12,739
Acquisition of a seed company	—		—		5		—			—		—		5
Sale of Dow Plastics Additives product line	—		—		—		(3		)	—		—		(3		)
Foreign currency impact	18		24		—		1			14		—		57
Net goodwill at Dec 31, 2013	$	4,963	$	4,076	$	1,563	$	738		$	1,395	$	63	$	12,798
Accumulated impairments at Dec 31, 2013	—		—		—		429			—		—		429
Gross goodwill at Dec 31, 2013	$	4,963	$	4,076	$	1,563	$	1,167		$	1,395	$	63	$	13,227

2012 Goodwill	Electronic and Functional Materials		Coatings and Infrastructure Solutions		Ag Sciences		Perf Materials			Perf Plastics		Feedstocks and Energy		Total
In millions
Gross goodwill at Jan 1, 2012	$	4,934	$	4,041	$	1,558	$	1,168		$	1,375	$	63	$	13,139
Accumulated impairments at Jan 1, 2012	—		—		—		(209		)	—		—		(209		)
Net goodwill at Jan 1, 2012	$	4,934	$	4,041	$	1,558	$	959		$	1,375	$	63	$	12,930
Lightscape Materials, Inc	3		—		—		—			—		—		3
Goodwill impairment	—		—		—		(220		)	—		—		(220		)
Foreign currency impact	8		11		—		1			6		—		26
Net goodwill at Dec 31, 2012	$	4,945	$	4,052	$	1,558	$	740		$	1,381	$	63	$	12,739
Accumulated impairments at Dec 31, 2012	—		—		—		429			—		—		429
Gross goodwill at Dec 31, 2012	$	4,945	$	4,052	$	1,558	$	1,169		$	1,381	$	63	$	13,168

Other Intangible Assets

Other Intangible Assets at December 31	2013							2012
In millions	Gross Carrying Amount		Accumulated Amortization			Net		Gross Carrying Amount		Accumulated Amortization			Net
Intangible assets with finite lives:
Licenses and intellectual property	$	1,774	$	(908	)	$	866	$	1,729	$	(747	)	$	982
Patents	125		(109		)	16		120		(100		)	20
Software	1,186		(591		)	595		1,047		(548		)	499
Trademarks	686		(345		)	341		691		(285		)	406
Customer related	3,622		(1,181		)	2,441		3,688		(974		)	2,714
Other	154		(136		)	18		158		(131		)	27
Total other intangible assets, finite lives	$	7,547	$	(3,270	)	$	4,277	$	7,433	$	(2,785	)	$	4,648
IPR&D (1), indefinite lives	37		—			37		63		—			63
Total other intangible assets	$	7,584	$	(3,270	)	$	4,314	$	7,496	$	(2,785	)	$	4,711

(1)    In-process research and development ("IPR&D") purchased in a business combination.

Schedule of Amortization Expense of Intangible Assets

Amortization Expense In millions	2013		2012		2011
Other intangible assets, excluding software (1)	$	461	$	478	$	496
Software, included in “Cost of sales”	$	67	$	63	$	94

(1)    Includes a $3 million asset impairment charge related to intangible assets in 2013.

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]

Estimated Amortization Expense for Next Five Years In millions
2014	$	509
2015	$	491
2016	$	481
2017	$	447
2018	$	429