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SUPPLEMENTARY INFORMATION SUPPLEMENTARY INFORMATION (Tables)
9 Months Ended
Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Schedule of Other Nonoperating Income (Expense) [Table Text Block]
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.
Schedule of Accrued Liabilities [Table Text Block]
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
Accrued payroll
$
1,005

$
1,105

Employee retirement plans 1
$
1,150

$
364

1.
See Note 16 for additional information.