PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS (Tables)

6 Months Ended

Jun. 30, 2016

Schedule of Defined Benefit Plans Disclosures [Table Text Block]

Net Periodic Benefit Cost for All Significant Plans (1)	Three Months Ended						Six Months Ended
In millions	Jun 30, 2016			Jun 30, 2015			Jun 30, 2016			Jun 30, 2015
Defined Benefit Pension Plans:
Service cost	$	111		$	123		$	215		$	248
Interest cost	207			242			404			486
Expected return on plan assets	(356		)	(341		)	(698		)	(685		)
Amortization of prior service credit	(6		)	(7		)	(12		)	(14		)
Amortization of net loss	148			182			294			366
Net periodic benefit cost	$	104		$	199		$	203		$	401
Other Postretirement Benefits:
Service cost	$	3		$	4		$	6		$	8
Interest cost	12			15			24			30
Amortization of prior service credit	—			(1		)	(1		)	(2		)
Amortization of net gain	(2		)	(3		)	(4		)	(6		)
Net periodic benefit cost	$	13		$	15		$	25		$	30

(1) Net periodic benefit cost for the three- and six-month periods ended June 30, 2016, includes one month of net periodic benefit cost for Dow Corning - $3 million for defined benefit pension plans and $1 million for other postretirement benefits.

Dow Corning Corporation [Member]

Schedule of Change in Projected Benefit Obligations, Plan Assets and Funded Status of Plans from Ownership Restructure of Dow Corning [Table Text Block]

Plan Assets and Obligations for all Significant Plans Assumed from Dow Corning at June 1, 2016	Defined Benefit Pension Plans		Other Postretirement Benefits
In millions
Fair value of plan assets	$	2,327	$	—
Projected benefit obligations	3,252		313
Net liability assumed	$	925	$	313

Balance Sheet Classification of Change in Projected Benefit Obligations, Plan Assets and Funded Status of Plans from Ownership Restructure of Dow Corning [Table Text Block]

Balance Sheet Classification for all Significant Plans Assumed from Dow Corning at June 1, 2016	Defined Benefit Pension Plans			Other Postretirement Benefits
In millions
Other assets	$	4		$	—
Accrued and other current liabilities	(9		)	(18		)
Pension and other postretirement benefits - noncurrent	(920		)	(295		)
Net liability assumed	$	(925	)	$	(313	)