NONCONSOLIDATED AFFILIATES (Tables)

3 Months Ended

Mar. 31, 2017

Equity Method Investments and Joint Ventures [Abstract]

Equity Method Investments [Table Text Block]

The table below presents summarized financial information for Dow Corning, formerly a principal nonconsolidated affiliate, at March 31, 2016 (at 100 percent). As a result of the DCC Transaction, Dow Corning, previously a 50:50 joint venture between Dow and Corning Incorporated ("Corning"), became a wholly owned subsidiary of Dow as of June 1, 2016.

Summarized Income Statement Information	Three Months Ended
In millions	Mar 31, 2016
Sales	$	1,316
Gross Profit (1)	$	350
Net Income	$	112

(1) Gross profit for the three months ended March 31, 2016 included $57 million of "Research and development expenses".