NONCONSOLIDATED AFFILIATES AND RELATED COMPANY TRANSACTIONS (Tables)

12 Months Ended

Dec. 31, 2015

Equity Method Investments and Joint Ventures [Abstract]

Balances Due To or Due From Nonconsolidated Affiliates [Table Text Block]

Balances Due To or Due From Nonconsolidated Affiliates at December 31
In millions	2015		2014
Accounts and notes receivable - other	$	389	$	511
Noncurrent receivables (1)	473		212
Total assets	$	862	$	723
Notes payable	$	171	$	189
Accounts payable - other	230		274
Total current liabilities	$	401	$	463

(1) Included in "Noncurrent receivables" is a $473 million note receivable with Sadara at December 31, 2015, of which $460 million is expected to be converted to equity in the first quarter of 2016 ($193 million at December 31, 2014, which was converted to equity in the first quarter of 2015).

Equity Method Investment [Table Text Block]

Principal Nonconsolidated Affiliates at December 31	Ownership Interest
	2015		2014		2013
Dow Corning Corporation (1)	50	%	50	%	50	%
EQUATE Petrochemical Company K.S.C.	42.5	%	42.5	%	42.5	%
The Kuwait Olefins Company K.S.C.	42.5	%	42.5	%	42.5	%
The Kuwait Styrene Company K.S.C. (2)	42.5	%	42.5	%	N/A
Map Ta Phut Olefins Company Limited (3)	32.77	%	32.77	%	32.77	%
MEGlobal (4)	N/A		50	%	50	%
Sadara Chemical Company	35	%	35	%	35	%
The SCG-Dow Group:
Siam Polyethylene Company Limited	50	%	50	%	50	%
Siam Polystyrene Company Limited	50	%	50	%	50	%
Siam Styrene Monomer Co., Ltd.	50	%	50	%	50	%
Siam Synthetic Latex Company Limited	50	%	50	%	50	%
Univation Technologies, LLC (5)	N/A		50	%	50	%

(1) On December 10, 2015, the Company entered into a definitive agreement to restructure the ownership of Dow Corning. Under the terms of the agreements, Dow will become the 100 percent owner of Dow Corning, currently a 50:50 joint venture between Dow and Corning Incorporated ("Corning"). Dow and Corning will maintain their current equity stake in the Hemlock Semiconductor Group. The transaction is expected to close in the first half of 2016.

(2) The Kuwait Styrene Company K.S.C. was added as a principal nonconsolidated affiliate in the fourth quarter of 2014.

(3) The Company's effective ownership of Map Ta Phut Olefins Company Limited is 32.77 percent, of which the Company directly owns 20.27 percent and indirectly owns 12.5 percent through its equity interest in Siam Polyethylene Company Limited and Siam Synthetic Latex Company Limited.

(4) On December 23, 2015, the Company sold its 50 percent ownership interest in MEGlobal to EQUATE. MEGlobal is treated as a separate principal nonconsolidated affiliate through the date of divestiture. See Note 5 for additional information.

(5) On May 5, 2015, Univation, previously a 50:50 joint venture between Dow and ExxonMobil, became a wholly owned subsidiary of Dow. See Note 4 for additional information on this transaction.

Equity Method Investment Summarized Balance Sheet Information [Table Text Block]

Summarized Balance Sheet Information at December 31
In millions	2015 (1)		2014
Current assets	$	8,794	$	9,611
Noncurrent assets	31,723		27,025
Total assets	$	40,517	$	36,636
Current liabilities	$	9,850	$	6,321
Noncurrent liabilities	21,461		21,047
Total liabilities	$	31,311	$	27,368
Noncontrolling interests	$	663	$	666

(1) The summarized balance sheet information for 2015 does not include Univation; MEGlobal is included as part of EQUATE.

Equity Method Investment Summarized Income Statement Information [Table Text Block]

Summarized Income Statement Information
In millions	2015 (1)		2014		2013 (2)
Sales	$	15,468	$	19,333	$	18,257
Gross profit	$	3,206	$	3,526	$	3,403
Net income	$	1,343	$	1,673	$	1,906

(1) The summarized income statement information for 2015 includes the results of Univation through April 30, 2015 and MEGlobal through November 30, 2015.

(2) The summarized income statement information for 2013 does not include the results of The Kuwait Styrene Company K.S.C. as this entity became a principal nonconsolidated affiliate in 2014.