BUSINESS AND GEOGRAPHIC AREAS

9 Months Ended

Sep. 30, 2017

Segment Reporting [Abstract]

BUSINESS AND GEOGRAPHIC AREAS

BUSINESS AND GEOGRAPHIC AREAS

Effective with the Merger, Dow’s business activities are components of its parent company’s business operations. Dow’s business activities, including the assessment of performance and allocation of resources, will be reviewed and managed by DowDuPont. Information used by the chief operating decision maker of Dow relates to the Company in its entirety. Accordingly, there are no separate reportable business segments for the Company under ASC Topic 280 “Segment Reporting” and the Company’s business results are reported in this Form 10-Q as a single operating segment. Prior to the Merger, the Company was managed through five operating segments: Agricultural Sciences, Consumer Solutions, Infrastructure Solutions, Performance Materials & Chemicals and Performance Plastics.

As a result of the Merger, Dow changed the geographic alignment for the country of India to be reflected in Asia Pacific (previously reported in Europe, Middle East and Africa ("EMEA")) and aligned Puerto Rico to the United States (previously reported in Latin America). Sales by geographic area will be included in the Company's Annual Report on Form 10-K for the year ended December 31, 2017. See Note 3 for additional information on the Merger.