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NONCONTROLLING INTERESTS Noncontrolling Interests
 9 Months Ended
Sep. 30, 2019
Noncontrolling Interest [Abstract]  
Noncontrolling Interest Disclosure [Text Block] NONCONTROLLING INTERESTS
Ownership interests in the Company's subsidiaries held by parties other than the Company are presented separately from the Company's equity in the consolidated balance sheets as "Noncontrolling interests." The amount of consolidated net income attributable to the Company and the noncontrolling interests are both presented on the face of the consolidated statements of income.

The following table summarizes the activity for equity attributable to noncontrolling interests for the three and nine months ended September 30, 2019 and 2018:

Noncontrolling Interests
Three Months Ended
Nine Months Ended

In millions
Sep 30, 2019
Sep 30, 2018
Sep 30, 2019
Sep 30, 2018
Balance at beginning of period
$
589

$
1,152

$
1,138

$
1,186

Net income attributable to noncontrolling interests - continuing operations
14

32

61

78

Net income attributable to noncontrolling interests - discontinued operations
—

4

13

24

Distributions to noncontrolling interests 1
(9
)
(2
)
(23
)
(63
)
Impact of common control transaction 2
—

—

(353
)
—

Purchase of noncontrolling interest 3
—

—

(254
)
—

Cumulative translation adjustments
(5
)
(5
)
8

(45
)
Other
(2
)
—

(3
)
1

Balance at end of period
$
587

$
1,181

$
587

$
1,181


1. Distributions to noncontrolling interests are net of $6 million for the nine months ended September 30, 2018 in dividends paid to a joint venture, which were reclassified to "Equity in earnings of nonconsolidated affiliates" in the consolidated statements of income. Also includes amounts attributable to discontinued operations of $7 million for the nine months ended September 30, 2019 ($28 million for the nine months ended September 30, 2018).
2.
Relates to the separation from DowDuPont. See Note 3 for additional information.
3.
Relates to the acquisition of full ownership in a propylene oxide manufacturing joint venture, which occurred on October 1, 2019. See Note 21 for additional information. As a result of this arrangement, the carrying value of the noncontrolling interest was removed, a liability of $297 million was recognized, and “Additional paid-in capital” was adjusted by $38 million. After adjustment for subsequent dividends of $131 million paid to the noncontrolling interest holder in the second and third quarters of 2019, the liability at September 30, 2019 was $166 million and was reflected in “Accrued and other current liabilities” in the consolidated balance sheets.