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PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS (Tables)
 9 Months Ended
Sep. 30, 2016
Schedule of Defined Benefit Plans Disclosures [Table Text Block]
The net periodic benefit cost for all significant plans of the Company are as follows:

Net Periodic Benefit Cost for All Significant Plans (1)
Three Months Ended
 
Nine Months Ended
In millions
Sep 30,
2016

 
Sep 30,
2015

 
Sep 30,
2016

 
Sep 30,
2015

Defined Benefit Pension Plans:
 
 
 
 
 
 
 
Service cost
$
122

 
$
123

 
$
337

 
$
371

Interest cost
222

 
242

 
626

 
728

Expected return on plan assets
(376
)
 
(345
)
 
(1,074
)
 
(1,030
)
Amortization of prior service credit
(6
)
 
(7
)
 
(18
)
 
(21
)
Amortization of net loss
147

 
182

 
441

 
548

Net periodic benefit cost
$
109

 
$
195

 
$
312

 
$
596

 
 
 
 
 
 
 
 
Other Postretirement Benefits:
 
 
 
 
 
 
 
Service cost
$
3

 
$
4

 
$
9

 
$
12

Interest cost
14

 
15

 
38

 
45

Amortization of prior service credit
(1
)
 
(1
)
 
(2
)
 
(3
)
Amortization of net gain
(1
)
 
(3
)
 
(5
)
 
(9
)
Net periodic benefit cost
$
15

 
$
15

 
$
40

 
$
45


(1)
Includes net periodic benefit cost for plans assumed from Dow Corning for the three months ended September 30, 2016 of $9 million for defined benefit pension plans ($12 million for the nine months ended September 30, 2016) and $3 million for other postretirement benefits ($4 million for the nine months ended September 30, 2016).
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
)