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STOCKHOLDERS' EQUITY STOCKHOLDERS' EQUITY (Notes)
 3 Months Ended
Mar. 31, 2019
Stockholders' Equity Attributable to Parent [Abstract]  
Stockholders' Equity Note Disclosure [Text Block]
STOCKHOLDERS' EQUITY
Dow Inc.
Common Stock
Dow Inc. was incorporated in 2018 with 100 authorized and issued shares of common stock, par value $0.01 per share, owned solely by its parent company, DowDuPont. In the first quarter of 2019, in connection with the separation and distribution of DowDuPont’s materials science business, the number of authorized shares of common stock was increased to 5,000,000,000 shares, par value $0.01 per share, and Dow Inc.'s 100 shares of issued common stock were recapitalized into 748,771,240 shares of common stock. Dow Inc.'s common stock continued to be solely owned by DowDuPont at March 31, 2019. See Note 19 for additional information.

TDCC
Accumulated Other Comprehensive Loss
The following table summarizes the changes and after-tax balances of each component of AOCL for the three months ended March 31, 2019 and 2018:

Accumulated Other Comprehensive Loss
Unrealized Gains (Losses) on Investments
Cumulative Translation Adj
Pension and Other Postretire Benefits
Derivative Instruments
Total Accum Other Comp Loss
In millions
Balance at Jan 1, 2018
$
17

$
(1,481
)
$
(6,998
)
$
(109
)
$
(8,571
)
Other comprehensive income (loss) before reclassifications
(26
)
376

—

(16
)
334

Amounts reclassified from accumulated other comprehensive income (loss)
1

—

126

22

149

Net other comprehensive income (loss)
$
(25
)
$
376

$
126

$
6

$
483

Balance at Mar 31, 2018
$
(8
)
$
(1,105
)
$
(6,872
)
$
(103
)
$
(8,088
)
 
 
 
 
 
 
Balance at Jan 1, 2019
$
(51
)
$
(1,813
)
$
(7,965
)
$
(56
)
$
(9,885
)
Other comprehensive income (loss) before reclassifications
68

(13
)
—

(68
)
(13
)
Amounts reclassified from accumulated other comprehensive loss
(1
)
(18
)
141

(7
)
115

Net other comprehensive income (loss)
$
67

$
(31
)
$
141

$
(75
)
$
102

Balance at Mar 31, 2019
$
16

$
(1,844
)
$
(7,824
)
$
(131
)
$
(9,783
)

The tax effects on the net activity related to each component of other comprehensive income (loss) for the three months ended March 31, 2019 and 2018 were as follows:

Tax Benefit (Expense) 1
Three Months Ended
In millions
Mar 31, 2019
Mar 31, 2018
Unrealized gains (losses) on investments
$
(18
)
$
6

Cumulative translation adjustments
(1
)
5

Pension and other postretirement benefit plans
(25
)
(28
)
Derivative instruments
27

3

Tax expense from income taxes related to other comprehensive income (loss) items
$
(17
)
$
(14
)

1.
Prior period amounts were updated to conform with the current year presentation.

A summary of the reclassifications out of AOCL for the three months ended March 31, 2019 and 2018 is provided as follows:

Reclassifications Out of Accumulated Other Comprehensive Loss
Three Months Ended
Consolidated Statements of Income Classification
Mar 31, 2019
Mar 31, 2018
In millions
Unrealized (gains) losses on investments
$
(1
)
$
2

See (1) below
   Tax benefit
—

(1
)
See (2) below
   After tax
$
(1
)
$
1

 
Cumulative translation adjustments
$
(18
)
$
—

See (3) below
Pension and other postretirement benefit plans
$
166

$
154

See (4) below
   Tax benefit
(25
)
(28
)
See (2) below
   After tax
$
141

$
126

 
Derivative instruments
$
(7
)
$
27

See (5) below
   Tax benefit
—

(5
)
See (2) below
   After tax
$
(7
)
$
22

 
Total reclassifications for the period, after tax
$
115

$
149

 
1.
"Net sales" and "Sundry income (expense) - net."
2.
"Provision for income taxes."
3.
"Sundry income (expense) - net."
4.
These AOCL components are included in the computation of net periodic benefit cost of TDCC's defined benefit pension and other postretirement benefit plans. See Note 14 for additional information.
5.
"Cost of sales," "Sundry income (expense) - net" and "Interest expense and amortization of debt discount."