VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Dec. 31, 2018

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

VALUATION AND QUALIFYING ACCOUNTINGS

The Dow Chemical Company and Subsidiaries	Schedule II
Valuation and Qualifying Accounts

(In millions) For the years ended Dec 31,	2018			2017			2016
Accounts Receivable - Allowance for Doubtful Receivables
Balance at beginning of year	$	117		$	110		$	94
Additions charged to expenses	23			33			31
Additions charged to other accounts 1	4			3			—
Deductions from reserves 2	(38		)	(29		)	(15		)
Balance at end of year	$	106		$	117		$	110
Inventory - Obsolescence Reserve
Balance at beginning of year	$	115		$	123		$	152
Additions charged to expenses	87			40			29
Deductions from reserves 3	(55		)	(48		)	(58		)
Balance at end of year	$	147		$	115		$	123
Reserves for Other Investments and Noncurrent Receivables
Balance at beginning of year	$	437		$	358		$	494
Additions charged to expenses 4	44			83			153
Deductions from reserves 5	(16		)	(4		)	(289		)
Balance at end of year	$	465		$	437		$	358
Deferred Tax Assets - Valuation Allowance
Balance at beginning of year	$	1,371		$	1,061		$	1,000
Additions charged to expenses	161			370			155
Deductions from reserves	(212		)	(60		)	(94		)
Balance at end of year	$	1,320		$	1,371		$	1,061

1. Additions to allowance for doubtful accounts charged to other accounts were classified as "Accounts and notes receivable - Other" in the consolidated balance sheets. These reserves relate to the Company's sale of trade accounts receivable. Anticipated credit losses in the portfolio of receivables sold were used to fair value the Company's interests held in trade accounts receivable conduits. See Notes 14 and 22 to the Consolidated Financial Statements for further information.

2. Deductions include write-offs, recoveries, currency translation adjustment and other miscellaneous items.

3. Deductions include disposals and currency translation adjustments.

4. In 2016, additions to reserves for "Other investments and noncurrent receivables" charged to costs and expenses include $143 million related to the Company's investment in AgroFresh Solutions, Inc. See Note 7 to the Consolidated Financial Statements for further information.

5. In 2016, deductions from reserves for "Other investments and noncurrent receivables" include $237 million related to the Dow Silicones ownership restructure. See Note 5 to the Consolidated Financial Statements for further information on the Dow Silicones ownership restructure.