OPERATING SEGMENTS AND GEOGRAPHIC AREAS (Tables)

9 Months Ended

Sep. 30, 2015

Segment Reporting [Abstract]

Schedule of Operating Segments

Operating Segment Information	Three Months Ended						Nine Months Ended
In millions	Sep 30, 2015			Sep 30, 2014			Sep 30, 2015			Sep 30, 2014
Sales by operating segment
Agricultural Sciences	$	1,167		$	1,408		$	4,778		$	5,434
Consumer Solutions	1,108			1,183			3,327			3,515
Infrastructure Solutions	1,900			2,167			5,689			6,470
Performance Materials & Chemicals	3,142			3,891			9,592			11,202
Performance Plastics	4,665			5,686			13,740			16,921
Corporate	54			70			190			241
Total	$	12,036		$	14,405		$	37,316		$	43,783
EBITDA (1) by operating segment
Agricultural Sciences	$	582		$	(15	)	$	1,246		$	740
Consumer Solutions	289			283			744			805
Infrastructure Solutions	325			343			860			921
Performance Materials & Chemicals	540			596			2,335			1,557
Performance Plastics	1,349			1,245			3,837			3,228
Corporate	(162		)	(181		)	(659		)	(360		)
Total	$	2,923		$	2,271		$	8,363		$	6,891
Equity in earnings (losses) of nonconsolidated affiliates by operating segment (included in EBITDA)
Agricultural Sciences	$	2		$	1		$	2		$	3
Consumer Solutions	14			34			53			85
Infrastructure Solutions	25			56			136			172
Performance Materials & Chemicals	54			80			231			268
Performance Plastics	50			64			174			200
Corporate	(10		)	(6		)	(21		)	(21		)
Total	$	135		$	229		$	575		$	707

(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				Nine Months Ended
In millions	Sep 30, 2015		Sep 30, 2014		Sep 30, 2015		Sep 30, 2014
EBITDA	$	2,923	$	2,271	$	8,363	$	6,891
- Depreciation and amortization	645		706		1,921		2,055
+ Interest income	18		10		46		32
- Interest expense and amortization of debt discount	233		233		706		721
Income Before Income Taxes	$	2,063	$	1,342	$	5,782	$	4,147

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

Geographic Areas	Three Months Ended				Nine Months Ended
In millions	Sep 30, 2015		Sep 30, 2014		Sep 30, 2015		Sep 30, 2014
Sales by geographic area
United States	$	4,023	$	4,857	$	12,944	$	14,689
Europe, Middle East, Africa and India	3,811		4,736		11,871		15,097
Rest of World	4,202		4,812		12,501		13,997
Total	$	12,036	$	14,405	$	37,316	$	43,783