SUPPLEMENTARY INFORMATION

3 Months Ended

Mar. 31, 2018

Organization, Consolidation and Presentation of Financial Statements [Abstract]

The Company uses "Sundry income (expense) – net" to record a variety of income and expense items such as foreign currency exchange gains and losses, interest income, dividends from investments, gains and losses on sales of investments and assets, non-operating pension and other postretirement benefit plan credits or costs, and certain litigation matters. For the three months ended March 31, 2018, "Sundry income (expense) - net" was income of $83 million and expense of $444 million for the three months ended March 31, 2017. The following table provides the most significant transactions recorded in "Sundry income (expense) -net" for the three months ended March 31, 2018 and 2017:



Sundry Income (Expense) - Net	Three Months Ended
In millions	Mar 31, 2018			Mar 31, 2017
Gain on sales of other assets and investments	$	32		$	4
Interest income	$	28		$	25
Non-operating pension and other postretirement benefit plan net credit ¹	$	18		$	1
Foreign exchange losses	$	(16	)	$	(26	)
Loss related to Bayer CropScience arbitration matter ²	$	—		$	(469	)


1.	Presented in accordance with newly implemented ASU 2017-07. See Notes 1 and 2 for additional information.


2.	See Note 11 for additional information.

Cash, Cash Equivalents and Restricted Cash

The Company is required to set aside funds for various activities that arise in the normal course of business including, but not limited to, insurance contracts, legal matters and other agreements. These funds typically have legal restrictions associated with them and are deposited in an escrow account or are held in a separately identifiable account by the Company.

The following table provides a reconciliation of cash, cash equivalents and restricted cash presented in the consolidated balance sheets to the total cash, cash equivalents and restricted cash presented in the consolidated statements of cash flows:



Reconciliation of Cash, Cash Equivalents and Restricted Cash	Mar 31, 2018		Mar 31, 2017
In millions	Mar 31, 2018		Mar 31, 2017
Cash and cash equivalents	$	5,186	$	5,848
Restricted cash ¹	18		146
Total cash, cash equivalents and restricted cash	$	5,204	$	5,994

1. Included in "Other current assets" in the consolidated balance sheets.