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STOCKHOLDERS' EQUITY (Tables)
 12 Months Ended
Dec. 31, 2019
Stockholders' Equity Note [Abstract]  
Schedule of Treasury Stock Issued for Stock-Based Compensation [Table Text Block] The number of treasury shares issued to employees and non-employee directors under the Company’s stock-based compensation programs are summarized in the following table. See Note 22 for additional information on changes to the Company equity awards in connection with the Merger and separation from DowDuPont.

Treasury Shares Issued Under Stock-Based Compensation Programs
2019 1
2018
2017 2
To employees and non-employee directors
—

N/A
14,194,282

1.
Reflects Dow Inc. activity subsequent to the separation from DowDuPont.
2.
Reflects TDCC activity prior to the Merger.
Schedule of Common Stock and Treasury Stock Outstanding Roll Forward
The following table provides a reconciliation of Dow Inc. common stock activity for the years ended December 31, 2019 and 2018:

Shares of Dow Inc. Common Stock
Issued
Held in Treasury
 
Balance at Jan 1, 2018
—

—

Issued 1
100

—

Balance at Jan 1, 2019
100

—

Impact of recapitalization
748,771,140

—

Issued 2
2,457,404

—

Repurchased
—

9,729,834

Balance at Dec 31, 2019
751,228,644

9,729,834

1.
Dow Inc. was incorporated in 2018 with 100 authorized and issued shares of common stock, par value $0.01 per share.
2.
Shares issued to employees and non-employee directors under the Company's equity compensation plans.
Comprehensive Income (Loss)
The changes in each component of AOCL for the years ended December 31, 2019, 2018 and 2017 were as follows:

Accumulated Other Comprehensive Loss
2019
2018
2017
In millions
Unrealized Gains (Losses) on Investments
 
 
 
Beginning balance 1
$
(51
)
$
17

$
43

Unrealized gains (losses) on investments
178

(93
)
38

Less: Tax (expense) benefit
(38
)
19

(13
)
Net unrealized gains (losses) on investments
140

(74
)
25

(Gains) losses reclassified from AOCL to net income 2
(33
)
9

(110
)
Less: Tax expense (benefit) 3
8

(2
)
39

Net (gains) losses reclassified from AOCL to net income
(25
)
7

(71
)
Other comprehensive income (loss), net of tax
115

(67
)
(46
)
Reclassification of stranded tax effects 4
—

(1
)
—

Ending balance
$
64

$
(51
)
$
(3
)
Cumulative Translation Adjustment
 
 
 
Beginning balance
$
(1,813
)
$
(1,481
)
$
(2,381
)
Gains (losses) on foreign currency translation
59

(215
)
1,006

Less: Tax (expense) benefit
(2
)
(6
)
(98
)
Net gains (losses) on foreign currency translation
57

(221
)
908

(Gains) losses reclassified from AOCL to net income 5
(89
)
(4
)
(8
)
Other comprehensive income (loss), net of tax
(32
)
(225
)
900

Impact of common control transaction 6
710

—

—

Reclassification of stranded tax effects 4
—

(107
)
—

Ending balance
$
(1,135
)
$
(1,813
)
$
(1,481
)
Pension and Other Postretirement Benefits
 
 
 
Beginning balance
$
(7,965
)
$
(6,998
)
$
(7,389
)
Gains (losses) arising during the period
(1,699
)
(625
)
(3
)
Less: Tax (expense) benefit
413

130

(20
)
Net gains (losses) arising during the period
(1,286
)
(495
)
(23
)
Amortization and recognition of net loss and prior service credits 7
504

594

607

Less: Tax expense (benefit) 3
(117
)
(139
)
(193
)
Net loss and prior service credits reclassified from AOCL to net income
387

455

414

Other comprehensive income (loss), net of tax
(899
)
(40
)
391

Impact of common control transaction 6
83

—

—

Reclassification of stranded tax effects 4
—

(927
)
—

Ending balance
$
(8,781
)
$
(7,965
)
$
(6,998
)
Derivative Instruments
 
 
 
Beginning balance
$
(56
)
$
(109
)
$
(95
)
Gains (losses) on derivative instruments
(470
)
6

2

Less: Tax (expense) benefit
101

(2
)
(1
)
Net gains (losses) on derivative instruments
(369
)
4

1

(Gains) losses reclassified from AOCL to net income 8
44

89

(13
)
Less: Tax expense (benefit) 3
(13
)
(18
)
(2
)
Net (gains) losses reclassified from AOCL to net income
31

71

(15
)
Other comprehensive income (loss), net of tax
(338
)
75

(14
)
Reclassification of stranded tax effects 4
—

(22
)
—

Ending balance
$
(394
)
$
(56
)
$
(109
)
Total AOCL ending balance
$
(10,246
)
$
(9,885
)
$
(8,591
)

1.
The beginning balance of "Unrealized gains (losses) on investments" for 2018 was increased by $20 million to reflect the impact of adoption of ASU 2016-01.
2.
Reclassified to "Net sales" and "Sundry income (expense) - net."
3.
Reclassified to "Provision for income taxes."
4.
Amounts reclassified to "Retained earnings" as a result of the adoption of ASU 2018-02.
5.
Reclassified to "Sundry income (expense) - net."
6.
Reclassified to "Retained earnings" as a result of the separation from DowDuPont on April 1, 2019. See Note 4 for additional information.
7. These AOCL components are included in the computation of net periodic benefit cost of the Company's defined benefit pension and other postretirement benefit plans. See Note 21 for additional information.
8. Reclassified to "Cost of sales," "Sundry income (expense) - net" and "Interest expense and amortization of debt discount."