CONSOLIDATED FINANCIAL STATEMENTS Consolidated Financial Statements

9 Months Ended

Sep. 30, 2020

Statement of Financial Position [Abstract]

Revision of Prior Period, Reclassification, Adjustment

The Company reclassified "Marketable securities" to "Other current assets" in the consolidated balance sheets and, as a result, the prior period amounts have been reclassified to conform to current year presentation. Changes made to the consolidated balance sheets were as follows:

Changes to the Consolidated Balance Sheets	Dec 31, 2019
	Dow Inc.				TDCC
In millions	As Filed		Updated		As Filed		Updated
Marketable securities	$	21	$	—	$	21	$	—
Other current assets	$	658	$	679	$	571	$	592