SUPPLEMENTARY INFORMATION



Sundry Income (Expense) – Net
In millions	2018			2017			2016
Non-operating pension and other postretirement benefit plan net credits (costs) ¹	$	119		$	(682	)	$	34
Gain on sales of other assets and investments	59			182			170
Interest income	109			106			107
Foreign exchange losses	(119		)	(72		)	(126		)
Post-closing adjustments on divestiture of MEGlobal	20			—			(1		)
Gain and post-closing adjustments related to Dow Silicones ownership restructure ²	(47		)	—			2,445
Loss on early extinguishment of debt ³	(54		)	—			—
Loss on divestitures	(14		)	—			(25		)
Gain on divestiture of DAS Divested Ag Business ⁴	—			635			—
Gain on divestiture of the EAA Business ⁴	—			227			—
Gain related to Nova patent infringement award ⁵	—			137			—
Loss related to Bayer CropScience arbitration matter ⁵	—			(469		)	—
Impact of split-off of chlorine value chain	—			7			6
Settlement of the urethane matters class action lawsuit and opt-out cases ⁵	—			—			(1,235		)
Costs associated with transactions and productivity actions	—			—			(41		)
Implant liability adjustment ⁵	—			—			27
Reclassification of cumulative translation adjustments	4			8			—
Other - net	104			116			125
Total sundry income (expense) – net	$	181		$	195		$	1,486


1.	Presented in accordance with ASU 2017-07. See Notes 1, 2 and 19 for additional information.


2.	See Note 5 for additional information.


3.	See Note 15 for additional information.


4.	See Note 6 for additional information.


5.	See Note 16 for additional information.

Accrued and Other Current Liabilities

“Accrued and other current liabilities” were $3,611 million at December 31, 2018 and $4,025 million at December 31, 2017. Accrued payroll, which is a component of "Accrued and other current liabilities," was $926 million at December 31, 2018 and $1,109 million at December 31, 2017. No other components of "Accrued and other current liabilities" were more than 5 percent of total current liabilities.