OPERATING SEGMENTS AND GEOGRAPHIC AREAS (Tables)

6 Months Ended

Jun. 30, 2016

Segment Reporting [Abstract]

Schedule of Operating Segments

Operating Segment Information	Three Months Ended						Six Months Ended
In millions	Jun 30, 2016			Jun 30, 2015			Jun 30, 2016			Jun 30, 2015
Sales by operating segment
Agricultural Sciences	$	1,577		$	1,747		$	3,223		$	3,611
Consumer Solutions	1,265			1,096			2,319			2,219
Infrastructure Solutions	2,085			1,961			3,679			3,789
Performance Materials & Chemicals	2,264			3,241			4,445			6,450
Performance Plastics	4,694			4,806			8,859			9,075
Corporate	67			59			130			136
Total	$	11,952		$	12,910		$	22,655		$	25,280
EBITDA (1) by operating segment
Agricultural Sciences	$	228		$	255		$	631		$	664
Consumer Solutions	1,575			169			1,885			455
Infrastructure Solutions	1,390			240			1,683			535
Performance Materials & Chemicals	301			572			(599		)	1,795
Performance Plastics	1,237			1,503			2,228			2,488
Corporate	(504		)	(362		)	(648		)	(497		)
Total	$	4,227		$	2,377		$	5,180		$	5,440
Equity in earnings (losses) of nonconsolidated affiliates by operating segment (included in EBITDA)
Agricultural Sciences	$	(11	)	$	—		$	(4	)	$	—
Consumer Solutions	18			19			38			39
Infrastructure Solutions	45			35			96			111
Performance Materials & Chemicals	(12		)	122			(43		)	177
Performance Plastics	45			101			44			124
Corporate	(3		)	(5		)	(10		)	(11		)
Total	$	82		$	272		$	121		$	440

(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, 2016		Jun 30, 2015		Jun 30, 2016		Jun 30, 2015
EBITDA	$	4,227	$	2,377	$	5,180	$	5,440
- Depreciation and amortization	680		642		1,287		1,276
+ Interest income	18		11		38		28
- Interest expense and amortization of debt discount	208		232		409		473
Income Before Income Taxes	$	3,357	$	1,514	$	3,522	$	3,719

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, 2016		Jun 30, 2015		Jun 30, 2016		Jun 30, 2015
Sales by geographic area
United States	$	4,252	$	4,594	$	8,052	$	8,921
Europe, Middle East, Africa and India	3,730		4,086		7,254		8,060
Rest of World	3,970		4,230		7,349		8,299
Total	$	11,952	$	12,910	$	22,655	$	25,280