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NONCONTROLLING INTERESTS Noncontrolling Interests (Tables)
9 Months Ended
Sep. 30, 2019
Noncontrolling Interest [Abstract]  
Noncontrolling Interests [Table Text Block]
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.