ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

3 Months Ended

Mar. 31, 2014

Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]

Comprehensive Income (Loss) Note [Text Block]

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

The following table provides an analysis of the changes in accumulated other comprehensive income (loss) for the three months ended March 31, 2014 and 2013:

Accumulated Other Comprehensive Income (Loss)	Three Months Ended
In millions	Mar 31, 2014			Mar 31, 2013
Unrealized Gains on Investments at beginning of year	$	160		$	147
Net change in unrealized gains	18			22
Reclassification to earnings - Net Sales (net of tax of $(16), $(10)) (1)	(29		)	(17		)
Balance at end of period	$	149		$	152
Cumulative Translation Adjustments at beginning of year	476			328
Translation adjustments	(68		)	(352		)
Reclassification to earnings - Sundry income (expense) - net	(3		)	—
Balance at end of period	$	405		$	(24	)
Pension and Other Postretirement Benefit Plans at beginning of year	(5,460		)	(7,995		)
Adjustments to pension and other postretirement benefit plans (net of tax of $39, $67) (1) (2)	81			141
Balance at end of period	$	(5,379	)	$	(7,854	)
Accumulated Derivative Gain (Loss) at beginning of year	(3		)	4
Net hedging results	3			26
Reclassification to earnings - Cost of sales (net of tax of $1, $1) (1)	1			2
Balance at end of period	$	1		$	32
Total Accumulated Other Comprehensive Loss	$	(4,824	)	$	(7,694	)

(1) Tax amounts are included in "Provision for income taxes" in the consolidated statements of income.

(2) Included in "Net periodic benefit cost." See Note 12 for additional information.