Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2015

Valuation and Qualifying Accounts [Abstract]

Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]

	The Dow Chemical Company and Subsidiaries	Schedule II
	Valuation and Qualifying Accounts
In millions	For the Years Ended December 31

COLUMN A	COLUMN B		COLUMN C - Additions					COLUMN D			COLUMN E
Description	Balance at Beginning of Year		Charged to Costs and Expenses		Charged to Other Accounts			Deductions from Reserves			Balance at End of Year
2015
RESERVES DEDUCTED FROM ASSETS TO WHICH THEY APPLY:
For doubtful receivables	$	110	$	24	$	2	(1)	$	42	(2)	$	94
Other investments and noncurrent receivables	$	477	$	108	$	—		$	91		$	494
Deferred tax assets	$	1,106	$	67	$	—		$	173		$	1,000
2014
RESERVES DEDUCTED FROM ASSETS TO WHICH THEY APPLY:
For doubtful receivables	$	148	$	53	$	8	(1)	$	99	(2)	$	110
Other investments and noncurrent receivables	$	454	$	62	$	—		$	39		$	477
Deferred tax assets	$	1,112	$	126	$	—		$	132		$	1,106
2013
RESERVES DEDUCTED FROM ASSETS TO WHICH THEY APPLY:
For doubtful receivables	$	121	$	65	$	—		$	38	(2)	$	148
Other investments and noncurrent receivables	$	467	$	39	$	—		$	52		$	454
Deferred tax assets	$	1,399	$	214	$	—		$	501		$	1,112

(1) Additions to reserves for doubtful receivables charged to other accounts were classified as "Accounts and notes receivable - Other" in the consolidated balance sheets. These reserves relate to the Company's sale of trade accounts receivable. Anticipated credit losses in the portfolio of receivables sold are used to fair value the Company's interests held in trade accounts receivable conduits. See Notes 12 and 16 to the Consolidated Financial Statements for further information.

(2) Deductions represent notes and accounts receivable written off, credits to profit and loss and other miscellaneous items.