SUPPLEMENTARY INFORMATION



Sundry Income (Expense) – Net
In millions	2016			2015			2014
Gain on sales of other assets and investments	$	170		$	237		$	40
Foreign exchange losses	(126		)	(191		)	(61		)
Gain on ownership restructure of Dow Corning (1)	2,445			—			—
Settlement of the urethane matters class action lawsuit and opt-out cases (2)	(1,235		)	—			—
Loss on partial impairment of equity interest in AgroFresh (3)	(143		)	—			—
Costs associated with transactions and productivity actions (4)	(41		)	(119		)	(49		)
Implant liability adjustment	27			—			—
Gain (Loss) on divestiture of AgroFresh business (3) (5)	(25		)	618			—
Impact of split-off of chlorine value chain (6)	6			2,233			—
Gain (Loss) on sale of MEGlobal (3)	(1		)	723			—
Gain on sale of Agricultural Sciences subsidiary (7)	—			44			—
Gain on divestiture of ANGUS Chemical Company (3)	—			682			—
Gain on Univation step acquisition (1)	—			361			—
Gain on divestiture of Sodium Borohydride business (3)	—			20			—
Loss on early extinguishment of debt (8)	—			(8		)	—
Gain on termination of ethylene off-take agreement	—			—			53
Gain on sale of Polypropylene Licensing and Catalysts business (3)	—			—			5
Reclassification of cumulative translation adjustments	—			(4		)	(12		)
Other - net	125			(4		)	(3		)
Total sundry income (expense) – net	$	1,202		$	4,592		$	(27	)


(1)	See Note 4 for additional information.


(2)	See Note 15 for additional information.


(3)	See Note 5 for additional information.


(4)	Transaction costs associated with the separation of the chlorine value chain.


(5)	Includes a $5 million loss in 2016 ($8 million loss in 2015) on mark-to-market adjustments related to warrants.


(6)	See Note 6 for additional information.


(7)	See Note 20 for additional information.


(8)	Excludes $68 million related to the split-off of the chlorine value chain. See Notes 6 and 17 for additional information.



Other Income Statement Information
In millions	2016		2015 (1)		2014
Provision for doubtful receivables (2)	$	22	$	1	$	52


(1)	Dow's provision for doubtful accounts was lower in 2015 due to the adjustment of certain reserve rates based on historical write-off experience, the impact of lower selling prices and the impact of divestitures.


(2)	Included in “Selling, general and administrative expenses” in the consolidated statements of income.



Supplemental Disclosure of Cash Flow Information
In millions	2016		2015		2014
Cash payments for interest	$	1,192	$	1,137	$	1,038
Cash payments for income taxes	$	1,592	$	1,405	$	1,109

Accrued and Other Current Liabilities

“Accrued and other current liabilities” were $3,669 million at December 31, 2016 and $3,212 million at December 31, 2015. Accrued payroll, which is a component of “Accrued and other current liabilities,” was $1,105 million at December 31, 2016 and $1,120 million at December 31, 2015. No other component of accrued liabilities was more than 5 percent of total current liabilities.

Other Investments

The Company has investments in company-owned life insurance policies, which are recorded at their cash surrender value as of each balance sheet date, as provided below:



Investments in Company-owned Life Insurance at December 31
In millions	2016		2015
Gross cash value	$	834	$	850
Less: Outstanding borrowings	59		58
Investment in Company-owned life insurance (1)	$	775	$	792

(1) Classified as "Other investments" in the consolidated balance sheets.

In 2015, the Company repaid $697 million of principal outstanding loan amounts plus accrued interest, which is reflected in "Purchases of investments" in the consolidated statements of cash flows.