OPERATING SEGMENTS AND GEOGRAPHIC AREAS (Tables)

9 Months Ended

Sep. 30, 2016

Segment Reporting [Abstract]

Schedule of Operating Segments

Operating Segment Information	Three Months Ended						Nine Months Ended
In millions	Sep 30, 2016			Sep 30, 2015			Sep 30, 2016			Sep 30, 2015
Sales by operating segment
Agricultural Sciences	$	1,235		$	1,167		$	4,458		$	4,778
Consumer Solutions	1,575			1,108			3,894			3,327
Infrastructure Solutions	2,534			1,900			6,213			5,689
Performance Materials & Chemicals	2,367			3,142			6,812			9,592
Performance Plastics	4,702			4,665			13,561			13,740
Corporate	70			54			200			190
Total	$	12,483		$	12,036		$	35,138		$	37,316
EBITDA (1) by operating segment
Agricultural Sciences	$	101		$	582		$	732		$	1,246
Consumer Solutions	375			289			2,260			744
Infrastructure Solutions	285			325			1,968			860
Performance Materials & Chemicals	322			540			(277		)	2,335
Performance Plastics	1,251			1,349			3,479			3,837
Corporate	(271		)	(162		)	(919		)	(659		)
Total	$	2,063		$	2,923		$	7,243		$	8,363
Equity in earnings (losses) of nonconsolidated affiliates by operating segment (included in EBITDA)
Agricultural Sciences	$	8		$	2		$	4		$	2
Consumer Solutions	9			14			47			53
Infrastructure Solutions	25			25			121			136
Performance Materials & Chemicals	(6		)	54			(49		)	231
Performance Plastics	39			50			83			174
Corporate	(5		)	(10		)	(15		)	(21		)
Total	$	70		$	135		$	191		$	575

(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				Nine Months Ended
In millions	Sep 30, 2016		Sep 30, 2015		Sep 30, 2016		Sep 30, 2015
EBITDA	$	2,063	$	2,923	$	7,243	$	8,363
- Depreciation and amortization	780		645		2,067		1,921
+ Interest income	26		18		64		46
- Interest expense and amortization of debt discount	220		233		629		706
Income Before Income Taxes	$	1,089	$	2,063	$	4,611	$	5,782

Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]

Geographic Areas	Three Months Ended				Nine Months Ended
In millions	Sep 30, 2016		Sep 30, 2015		Sep 30, 2016		Sep 30, 2015
Sales by geographic area
United States	$	4,243	$	4,023	$	12,295	$	12,944
Europe, Middle East, Africa and India	3,733		3,811		10,987		11,871
Rest of World	4,507		4,202		11,856		12,501
Total	$	12,483	$	12,036	$	35,138	$	37,316