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SUPPLEMENTARY INFORMATION (Tables)
 12 Months Ended
Dec. 31, 2016
Sundry Income, Net [Table Text Block]
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
Other Income Statement Information [Table Text Block]
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 [Table Text Block]
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
Company Owned Life Insurance [Table Text Block]
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.