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SEGMENTS AND GEOGRAPHIC REGIONS (Notes)
 9 Months Ended
Sep. 30, 2020
Segment Reporting [Abstract]  
Segments and Geographic Regions [Text Block] SEGMENTS AND GEOGRAPHIC REGIONSDow’s measure of profit/loss for segment reporting purposes is Operating EBIT (for the three months ended September 30, 2020 and 2019 and the nine months ended September 30, 2020) and pro forma Operating EBIT (for the nine months ended September 30, 2019) as this is the manner in which the Company's chief operating decision maker ("CODM") assesses performance and allocates resources. The Company defines Operating EBIT as earnings (i.e., "Income from continuing operations before income taxes") before interest, excluding the impact of significant items. The Company defines pro forma Operating EBIT as earnings (i.e., "Income from continuing operations before income taxes") before interest, plus pro forma adjustments, excluding the impact of significant items. Operating EBIT and pro forma Operating EBIT by segment include all operating items relating to the businesses; items that principally apply to Dow as a whole are assigned to Corporate. The Company also presents pro forma net sales for the nine months ended September 30, 2019 in this footnote as it is included in management's measure of segment performance and is regularly reviewed by the CODM. Pro forma net sales includes the 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.
Segment InformationPack. & Spec. PlasticsInd. Interm. & Infrast.Perf. Materials & CoatingsCorp.Total
In millions
Three months ended Sep 30, 2020
Net sales$4,565 $3,058 $2,002 $87 $9,712 
Equity in earnings (losses) of nonconsolidated affiliates71 (13)1 1 60 
Dow Inc. Operating EBIT 1
647 104 75 (65)761 
Three months ended Sep 30, 2019
Net sales$5,062 $3,365 $2,250 $87 $10,764 
Equity in earnings (losses) of nonconsolidated affiliates23 (70)2 1 (44)
Dow Inc. Operating EBIT 1
798 193 200 (74)1,117 
Nine months ended Sep 30, 2020
Net sales$13,175 $8,520 $5,922 $219 $27,836 
Equity in earnings (losses) of nonconsolidated affiliates96 (202)4 (22)(124)
Dow Inc. Operating EBIT 1
1,545 59 264 (207)1,661 
Nine months ended Sep 30, 2019
Net sales$15,405 $10,187 $6,888 $267 $32,747 
Pro forma net sales15,405 10,196 6,926 267 32,794 
Equity in earnings (losses) of nonconsolidated affiliates135 (196)3 (15)(73)
Dow Inc. pro forma Operating EBIT 2
2,256 624 685 (246)3,319 
1.Operating EBIT for TDCC for the three months ended September 30, 2020 and 2019 and for the nine months ended September 30, 2020 is substantially the same as that of Dow Inc. and therefore has not been disclosed separately in the table above. A reconciliation of "Income (loss) from continuing operations, net of tax" to Operating EBIT is provided below.
2.Pro forma Operating EBIT for TDCC for the nine months ended September 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 pro forma Operating EBIT is provided below.

Reconciliation of "Income (loss) from continuing operations, net of tax" to Operating EBIT Three Months EndedNine Months Ended
In millionsSep 30, 2020Sep 30, 2019Sep 30, 2020
Income (loss) from continuing operations, net of tax$(1)$347 $40 
+ Provision for income taxes on continuing operations43 90 215 
Income from continuing operations before income taxes$42 $437 $255 
- Interest income6 19 27 
+ Interest expense and amortization of debt discount202 233 617 
- Significant items(523)(466)(816)
Operating EBIT$761 $1,117 $1,661 


Reconciliation of "Income from continuing operations, net of tax" to Pro Forma Operating EBITNine Months Ended
In millionsSep 30, 2019
Income from continuing operations, net of tax
$593 
+ Provision for income taxes on continuing operations
356 
Income from continuing operations before income taxes
$949 
- Interest income58 
+ Interest expense and amortization of debt discount
711 
+ Pro forma adjustments 1
65 
- Significant items(1,652)
Pro forma Operating EBIT
$3,319 
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 and (2) 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).
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 SegmentThree Months Ended Sep 30, 2020Nine Months Ended Sep 30, 2020
Pack. & Spec. PlasticsInd. Interm. & Infrast.Perf. Mat. & CoatingsCorp.TotalPack. & Spec. PlasticsInd. Interm. & Infrast.Perf. Mat. & CoatingsCorp.Total
In millions
Integration and separation costs 1
$— $— $— $(63)$(63)$— $— $— $(174)$(174)
Restructuring and asset related charges - net 2
(18)(22)(189)(388)(617)(30)(22)(189)(478)(719)
Net gain on divestitures 3
35 — — 185 220 35 — — 185 220 
Litigation related charges, awards and adjustments 4
— — — — — 6 — — — 6 
Loss on early extinguishment of debt 5
— — — (63)(63)— — — (149)(149)
Total$17 $(22)$(189)$(329)$(523)$11 $(22)$(189)$(616)$(816)
1.Costs related to business separation activities.
2.Includes Board approved restructuring plans and asset related charges, which include other asset impairments. See Note 6 for additional information.
3.Primarily related to a gain on the sale of rail infrastructure in the U.S. & Canada. See Notes 5 and 7 for additional information.
4.Includes a gain associated with a legal settlement with Nova. See Note 13 for additional information.
5.The Company retired outstanding long-term debt resulting in a loss on early extinguishment. See Note 12 for additional information.

Significant Items by SegmentThree Months Ended Sep 30, 2019Nine Months Ended Sep 30, 2019
Pack. & Spec. PlasticsInd. Interm. & Infrast.Perf. Mat. & CoatingsCorp.TotalPack. & Spec. PlasticsInd. Interm. & Infrast.Perf. Mat. & CoatingsCorp.Total
In millions
Indemnification and other transaction related costs 1
$— $— $— $— $— $— $— $— $(127)$(127)
Integration and separation costs 2
— — — (164)(164)— — — (914)(914)
Restructuring and asset related charges - net 3
(31)(5)(10)(101)(147)(50)(5)(32)(281)(368)
Environmental charges 4
(5)(8)(50)(336)(399)(5)(8)(50)(336)(399)
Litigation related charges, awards and adjustments 5
170 — — 35 205 170 — — 35 205 
Warranty accrual adjustment of exited business 6
— — — 39 39 — — — 39 39 
Loss on divestitures 7
— — — — — — — — (44)(44)
Loss on early extinguishment of debt 8
— — — — — — — — (44)(44)
Total
$134 $(13)$(60)$(527)$(466)$115 $(13)$(82)$(1,672)$(1,652)
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 nine months ended September 30, 2019 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 6 for additional information.
4.Related to environmental remediation, primarily resulting from the culmination of long-standing negotiations with regulators and/or agencies and review of additional costs to manage ongoing remediation activities resulting from Dow's separation from DowDuPont and related agreements with Corteva and DuPont. See Note 13 for additional information.
5.Includes a gain associated with a legal settlement with Nova, as well as a gain related to an adjustment of the Implant Liability and a charge related to the settlement of the Commercial Creditors matter. See Note 13 for additional information.
6.Includes an adjustment to the warranty accrual of an exited business.
7.Includes post-closing adjustments on previous divestitures.
8.The Company retired outstanding long-term debt resulting in a loss on early extinguishment. See Note 12 for additional information.