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SEGMENTS AND GEOGRAPHIC REGIONS (Tables)
 6 Months Ended
Jun. 30, 2019
Segment Reporting [Abstract]  
Schedule of Segment Reporting Information, by Segment [Table Text Block]
Segment Information
Perf. Materials & Coatings
Ind. Interm. & Infrast.
Pack. & Spec. Plastics
Corp.
Total
In millions
Three months ended Jun 30, 2019
 
 
 
 
 
Net sales
$
2,356

$
3,342

$
5,205

$
111

$
11,014

Equity in earnings (losses) of nonconsolidated affiliates
1

(78
)
74

(12
)
(15
)
Dow Inc. Operating EBIT 1
214

154

768

(77
)
1,059

Three months ended Jun 30, 2018










Net sales
$
2,624

$
3,969

$
6,124

$
72

$
12,789

Pro forma net sales
2,673

3,972

6,134

72

12,851

Equity in earnings (losses) of nonconsolidated affiliates
1

96

108

(12
)
193

Pro forma Operating EBIT
292

502

926

(81
)
1,639

Six months ended Jun 30, 2019










Net sales
$
4,638

$
6,822

$
10,343

$
180

$
21,983

Pro forma net sales
4,676

6,831

10,343

180

22,030

Equity in earnings (losses) of nonconsolidated affiliates
1

(126
)
112

(16
)
(29
)
Dow Inc. pro forma Operating EBIT 2
485

431

1,458

(172
)
2,202

Six months ended Jun 30, 2018










Net sales
$
4,951

$
7,767

$
12,162

$
146

$
25,026

Pro forma net sales
5,044

7,775

12,182

146

25,147

Equity in earnings (losses) of nonconsolidated affiliates
1

245

167

(19
)
394

Pro forma Operating EBIT
647

962

1,897

(170
)
3,336

1.
Operating EBIT for TDCC for the three months ended June 30, 2019 is substantially the same as that of Dow Inc. and therefore has not been disclosed separately in the table above. A reconciliation of "Income from continuing operations, net of tax" to Operating EBIT is provided below.
2.
Pro forma Operating EBIT for TDCC for the six months ended June 30, 2019 is substantially the same as that of Dow Inc. (same for the three and six months ended June 30, 2018) and therefore has not been disclosed separately in the table above. A reconciliation of "Income from continuing operations, net of tax" to pro forma Operating EBIT is provided below.
Reconciliation of income from continuing operations, net of tax to Operating EBIT [Table Text Block]
Reconciliation of "Income from continuing operations, net of tax" to Operating EBIT
Three Months Ended
In millions
Jun 30, 2019
Income from continuing operations, net of tax
$
90

+ Provision for income taxes on continuing operations
125

Income from continuing operations before income taxes
$
215

- Interest income
21

+ Interest expense and amortization of debt discount
237

- Significant items
(628
)
Operating EBIT
$
1,059


Reconciliation of "Income from continuing operations, net of tax" to Pro Forma Operating EBIT
Three Months Ended
Six Months Ended
In millions
Jun 30, 2018
Jun 30, 2019
Jun 30, 2018
Income from continuing operations, net of tax
$
810

$
246

$
1,735

+ Provision for income taxes on continuing operations
249

266

475

Income from continuing operations before income taxes
$
1,059

$
512

$
2,210

- Interest income
18

39

38

+ Interest expense and amortization of debt discount
261

478

523

+ Pro forma adjustments 1
51

65

96

- Significant items
(286
)
(1,186
)
(545
)
Pro forma Operating EBIT
$
1,639

$
2,202

$
3,336

1.
Pro forma adjustments include (1) the margin impact of various manufacturing, supply and service related agreements entered into with DuPont and Corteva in connection with the separation which provide for different pricing than the historical intercompany and intracompany pricing practices of TDCC and Historical DuPont, (2) the removal of the amortization of ECP's inventory step-up recognized in connection with the Merger, and (3) the elimination of the impact of events directly attributable to the Merger, internal reorganization and business realignment, separation, distribution and other related transactions (e.g., one-time transaction costs).
Schedule of significant items [Table Text Block]
The following tables summarize the pretax impact of significant items by segment that are excluded from Operating EBIT and pro forma Operating EBIT:

Significant Items by Segment
Three Months Ended Jun 30, 2019
Six Months Ended Jun 30, 2019
Perf. Mat. & Coatings
Ind. Interm. & Infrast.
Pack. & Spec. Plastics
Corp.
Total
Perf. Mat. & Coatings
Ind. Interm. & Infrast.
Pack. & Spec. Plastics
Corp.
Total
In millions
Indemnification and other transaction related costs 1
$
—

$
—

$
—

$
(127
)
$
(127
)
$
—

$
—

$
—

$
(127
)
$
(127
)
Integration and separation costs 2
—

—

—

(348
)
(348
)
—

—

—

(750
)
(750
)
Restructuring and asset related charges - net 3
(22
)
—

(6
)
(37
)
(65
)
(22
)
—

(19
)
(180
)
(221
)
Loss on divestiture 4
—

—

—

(44
)
(44
)
—

—

—

(44
)
(44
)
Loss on early extinguishment of debt 5
—

—

—

(44
)
(44
)
—

—

—

(44
)
(44
)
Total
$
(22
)
$
—

$
(6
)
$
(600
)
$
(628
)
$
(22
)
$
—

$
(19
)
$
(1,145
)
$
(1,186
)
1.
Includes charges primarily associated with agreements entered into with DuPont and Corteva as part of the separation and distribution which, among other matters, provides for cross-indemnities and allocations of obligations and liabilities for periods prior to, at and after the completion of the separation.
2.
Costs related to post-Merger integration and business separation activities. The six months ended June 30, 2019 excludes one-time transaction costs directly attributable to the Merger.
3.
Includes Board approved restructuring plans and asset-related charges, which includes other asset impairments. See Note 5 for additional information.
4.
Includes post-closing adjustments on a previous divestiture.
5.
The Company retired outstanding long-term debt resulting in a loss on early extinguishment. See Note 12 for additional information.

Significant Items by Segment
Three Months Ended Jun 30, 2018
Six Months Ended Jun 30, 2018
Perf. Mat. & Coatings
Ind. Interm. & Infrast.
Pack. & Spec. Plastics
Corp.
Total
Perf. Mat. & Coatings
Ind. Interm. & Infrast.
Pack. & Spec. Plastics
Corp.
Total
In millions
Impact of Dow Silicones ownership restructure 1
$
(20
)
$
—

$
—

$
—

$
(20
)
$
(20
)
$
—

$
—

$
—

$
(20
)
Integration and separation costs 2
—

—

—

(234
)
(234
)
—

—

—

(441
)
(441
)
Restructuring and asset related charges - net 3
(15
)
—

(3
)
(14
)
(32
)
(14
)
(11
)
(9
)
(70
)
(104
)
Gain on divestiture 4
—

—

—

—

—

—

20

—

—

20

Total
$
(35
)
$
—

$
(3
)
$
(248
)
$
(286
)
$
(34
)
$
9

$
(9
)
$
(511
)
$
(545
)
1.
Includes a loss related to a post-closing adjustment related to the Dow Silicones ownership restructure.
2.
Costs related to post-Merger integration and business separation activities, and costs related to the ownership restructure of Dow Silicones. Excludes one-time transaction costs directly attributable to the Merger.
3.
Includes Board approved restructuring plans and asset related charges, which include other asset impairments. See Note 5 for additional information. Excludes one-time transaction costs directly attributable to the Merger.
4.
Includes a gain related to the Company's sale of its equity interest in MEGlobal.