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STOCKHOLDERS' EQUITY (Tables)
 12 Months Ended
Dec. 31, 2017
Stockholders' Equity Note [Abstract]  
Schedule of Other Share-based Compensation, Activity [Table Text Block]
The number of treasury shares issued to employees and non-employee directors under the Company’s stock-based compensation programs are summarized in the following table. See Note 20 for additional information on changes to Dow equity awards in connection with the Merger.

Treasury Shares Issued Under Stock-Based Compensation Programs
 
 
 
In thousands
2017 1
2016
2015
To employees and non-employee directors
14,195

14,494

16,490

1. Reflects activity prior to the Merger.
Schedule of Common Stock and Treasury Stock Outstanding Roll Forward [Table Text Block]
The following table provides a reconciliation of Dow Common Stock activity for the years ended December 31, 2017, 2016 and 2015:

Shares of Dow Common Stock
Issued
Held in Treasury
In thousands
Balance at Jan 1, 2015
1,242,763

85,169

Issued 1
32

(16,490
)
Repurchased 2
—

57,174

Balance at Dec 31, 2015
1,242,795

125,853

Issued 1
—

(14,494
)
Repurchased
—

17,107

Preferred stock converted to common stock
—

(96,804
)
Balance at Dec 31, 2016
1,242,795

31,662

Issued 1
—

(14,195
)
Converted to DowDuPont shares or canceled on Aug 31, 2017 3
(1,242,795
)
(17,467
)
Balance at Aug 31, 2017
—

—

1.
Shares issued to employees and non-employee directors under the Company's equity compensation plans.
2.
Includes 34.1 million treasury shares as part of the Reverse Morris Trust transaction with Olin, which were tendered as part of a non-cash, public exchange offer. See Note 7 for additional information.
3.
Each share of Dow Common Stock issued and outstanding immediately prior to the Merger was converted into one share of DowDuPont Common Stock; treasury shares were canceled as a result of the Merger.
Comprehensive Income (Loss) [Table Text Block]
The following table summarizes the changes and after-tax balances of each component of accumulated other comprehensive loss for the years ended December 31, 2017, 2016 and 2015:

Accumulated Other Comprehensive Loss 1
Unrealized Gains (Losses) on Investments
Cumulative Translation Adj
Pension and Other Postretire Benefits
Derivative Instruments
Accum Other Comp Loss
In millions
2015
 
 
 
 
 
Balance at Jan 1, 2015
$
141

$
(751
)
$
(7,321
)
$
(86
)
$
(8,017
)
Other comprehensive income (loss) before reclassifications
(40
)
(990
)
105

(136
)
(1,061
)
Amounts reclassified from accumulated other comprehensive income (loss)
(54
)
4

447

14

411

Net other comprehensive income (loss)
$
(94
)
$
(986
)
$
552

$
(122
)
$
(650
)
Balance at Dec 31, 2015
$
47

$
(1,737
)
$
(6,769
)
$
(208
)
$
(8,667
)
2016
 
 
 
 
 
Other comprehensive income (loss) before reclassifications
32

(644
)
(1,354
)
84

(1,882
)
Amounts reclassified from accumulated other comprehensive income (loss)
(36
)
—

734

29

727

Net other comprehensive income (loss)
$
(4
)
$
(644
)
$
(620
)
$
113

$
(1,155
)
Balance at Dec 31, 2016
$
43

$
(2,381
)
$
(7,389
)
$
(95
)
$
(9,822
)
2017
 
 
 
 
 
Other comprehensive income (loss) before reclassifications
25

908

(23
)
1

911

Amounts reclassified from accumulated other comprehensive income (loss)
(71
)
(8
)
414

(15
)
320

Net other comprehensive income (loss)
$
(46
)
$
900

$
391

$
(14
)
$
1,231

Balance at Dec 31, 2017
$
(3
)
$
(1,481
)
$
(6,998
)
$
(109
)
$
(8,591
)
1.
Prior year amounts have been updated to conform with the current year presentation.

The tax effects on the net activity related to each component of other comprehensive income (loss) for the years ended December 31, 2017, 2016 and 2015 were as follows:

Tax Benefit (Expense)
2017
2016
2015
In millions
Unrealized gains (losses) on investments
$
(26
)
$
2

$
(52
)
Cumulative translation adjustments
98

171

(84
)
Pension and other postretirement benefit plans
213

(438
)
252

Derivative instruments
3

32

(70
)
Tax benefit (expense) from income taxes related to other comprehensive income
(loss) items
$
288

$
(233
)
$
46
Reclassification out of Accumulated Other Comprehensive Income [Table Text Block]
A summary of the reclassifications out of accumulated other comprehensive loss for the years ended December 31, 2017, 2016 and 2015 is provided as follows:

 
Reclassifications Out of Accumulated Other Comprehensive Loss
In millions
2017
2016
2015
Consolidated Statements of Income Classification
 
 
Unrealized gains on investments
$
(110
)
$
(56
)
$
(84
)
See (1) below
 
   Tax expense
39

20

30

See (2) below
 
   After-tax
$
(71
)
$
(36
)
$
(54
)
 
 
Cumulative translation adjustments
$
(8
)
$
—

$
4

See (3) below
 
Pension and other postretirement benefit plans
$
607

$
913

$
665

See (4) below
 
   Tax benefit
(193
)
(179
)
(218
)
See (2) below
 
   After-tax
$
414

$
734

$
447

 
 
Derivative instruments
$
(13
)
$
34

$
23

See (5) below
 
   Tax benefit
(2
)
(5
)
(9
)
See (2) below
 
   After-tax
$
(15
)
$
29

$
14

 
 
Total reclassifications for the period, after-tax
$
320

$
727

$
411

 
1.
"Net sales" and "Sundry income (expense) - net."
2.
"Provision for income taxes."
3.
"Sundry income (expense) - net."
4.
These accumulated other comprehensive loss components are included in the computation of net periodic benefit cost of the Company's pension and other postretirement plans. See Note 19 for additional information. In the year ended December 31, 2016, $360 million was included in “Sundry income (expense) - net” (zero impact to "Provision for income taxes") related to the DCC transaction. See Note 4 for additional information.
5.
"Cost of sales" and "Sundry income (expense) - net."