SUPPLEMENTARY INFORMATION

The Company uses "Sundry income (expense) – net" to record a variety of income and expense items such as foreign exchange gains and losses, interest income, dividends from investments, gains and losses on sales of investments and assets, and certain litigation matters. For the three months ended September 30, 2017, "Sundry income (expense) - net" was income of $268 million (income of $22 million for the three months ended September 30, 2016). For the nine months ended September 30, 2017, "Sundry income (expense) - net" was income of $144 million (income of $1,369 million for the nine months ended September 30, 2016). The following table provides the most significant transactions recorded in "Sundry income (expense) – net" for the three- and nine-month periods ended September 30, 2017 and 2016.



Sundry Income (Expense) - Net	Three Months Ended						Nine Months Ended
In millions	Sep 30, 2017			Sep 30, 2016			Sep 30, 2017			Sep 30, 2016
Gain on divestiture of the EAA copolymers and ionomers business ¹	$	227		$	—		$	227		$	—
Foreign exchange losses	$	(5	)	$	(37	)	$	(61	)	$	(102	)
Interest income	$	27		$	26		$	74		$	64
Gain on sales of other assets and investments	$	10		$	45		$	147		$	130
Gain related to Nova patent infringement award ²	$	—		$	—		$	137		$	—
Loss related to Bayer CropScience arbitration matter ²	$	—		$	—		$	(469	)	$	—
Gain on ownership restructure of Dow Corning ¹	$	—		$	—		$	—		$	2,445
Settlement of urethane matters class action lawsuit and opt-out cases ²	$	—		$	—		$	—		$	(1,235	)
Obligation related to the split-off of the chlorine value chain	$	—		$	(33	)	$	—		$	(33	)


1.	See Note 4 for additional information.


2.	See Note 13 for additional information.

Accrued and Other Current Liabilities

“Accrued and other current liabilities” were $5,373 million at September 30, 2017 and $4,481 million at December 31, 2016. Components of "Accrued and other current liabilities" that were more than 5 percent of total current liabilities were:



Accrued and Other Current Liabilities	Sep 30, 2017		Dec 31, 2016
In millions	Sep 30, 2017		Dec 31, 2016
Accrued payroll	$	1,005	$	1,105
Employee retirement plans ¹	$	1,150	$	364


1.	See Note 16 for additional information.

Other Noncurrent Obligations

The Company received $524 million in the third quarter of 2017 for advance payments from customers related to long-term ethylene supply agreements, of which $12 million was classified as "Accrued and other current liabilities" and $512 million was classified as "Other noncurrent obligations" in the consolidated balance sheets at September 30, 2017.