OPERATING SEGMENTS AND GEOGRAPHIC AREAS (Tables)

6 Months Ended

Jun. 30, 2015

Segment Reporting [Abstract]

Schedule of Operating Segments

Operating Segment Information	Three Months Ended						Six Months Ended
In millions	Jun 30, 2015			Jun 30, 2014			Jun 30, 2015			Jun 30, 2014
Sales by operating segment
Agricultural Sciences	$	1,747		$	1,907		$	3,611		$	4,026
Consumer Solutions	1,096			1,195			2,219			2,332
Infrastructure Solutions	1,961			2,268			3,789			4,303
Performance Materials & Chemicals	3,241			3,761			6,450			7,311
Performance Plastics	4,806			5,713			9,075			11,235
Corporate	59			73			136			171
Total	$	12,910		$	14,917		$	25,280		$	29,378
EBITDA (1) by operating segment
Agricultural Sciences	$	255		$	249		$	664		$	755
Consumer Solutions	169			263			455			522
Infrastructure Solutions	240			310			535			578
Performance Materials & Chemicals	572			447			1,795			961
Performance Plastics	1,503			1,017			2,488			1,983
Corporate	(362		)	(62		)	(497		)	(179		)
Total	$	2,377		$	2,224		$	5,440		$	4,620
Equity in earnings (losses) of nonconsolidated affiliates by operating segment (included in EBITDA)
Agricultural Sciences	$	—		$	2		$	—		$	2
Consumer Solutions	19			21			39			51
Infrastructure Solutions	35			45			111			116
Performance Materials & Chemicals	122			97			177			188
Performance Plastics	101			68			124			136
Corporate	(5		)	(6		)	(11		)	(15		)
Total	$	272		$	227		$	440		$	478

(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; 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.

Reconciliation of EBITDA to Income Before Income Taxes

Reconciliation of EBITDA to “Income Before Income Taxes”	Three Months Ended				Six Months Ended
In millions	Jun 30, 2015		Jun 30, 2014		Jun 30, 2015		Jun 30, 2014
EBITDA	$	2,377	$	2,224	$	5,440	$	4,620
- Depreciation and amortization	642		677		1,276		1,349
+ Interest income	11		9		28		22
- Interest expense and amortization of debt discount	232		242		473		488
Income Before Income Taxes	$	1,514	$	1,314	$	3,719	$	2,805

Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]

Geographic Areas	Three Months Ended				Six Months Ended
In millions	Jun 30, 2015		Jun 30, 2014		Jun 30, 2015		Jun 30, 2014
Sales by geographic area
United States	$	4,594	$	5,041	$	8,921	$	9,832
Europe, Middle East, Africa and India	4,086		5,146		8,060		10,361
Rest of World	4,230		4,730		8,299		9,185
Total	$	12,910	$	14,917	$	25,280	$	29,378