REVENUE (Tables)

9 Months Ended

Sep. 30, 2020

Revenue from Contract with Customer [Abstract]

Disaggregation of Revenue [Table Text Block]

Dow disaggregates its revenue from contracts with customers by operating segment and business, as the Company believes it best depicts the nature, amount, timing and uncertainty of its revenue and cash flows.

Net Trade Sales by Segment and Business	Three Months Ended				Nine Months Ended
In millions	Sep 30, 2020		Sep 30, 2019		Sep 30, 2020		Sep 30, 2019
Hydrocarbons & Energy	$	1,021	$	1,325	$	3,027	$	4,078
Packaging and Specialty Plastics	3,544		3,737		10,148		11,327
Packaging & Specialty Plastics	$	4,565	$	5,062	$	13,175	$	15,405
Industrial Solutions	$	931	$	1,066	$	2,879	$	3,263
Polyurethanes & Construction Chemicals	2,124		2,295		5,632		6,914
Other	3		4		9		10
Industrial Intermediates & Infrastructure	$	3,058	$	3,365	$	8,520	$	10,187
Coatings & Performance Monomers	$	844	$	900	$	2,438	$	2,749
Consumer Solutions	1,158		1,350		3,484		4,139
Performance Materials & Coatings	$	2,002	$	2,250	$	5,922	$	6,888
Corporate	$	87	$	87	$	219	$	267
Total	$	9,712	$	10,764	$	27,836	$	32,747

Net Trade Sales by Geographic Region	Three Months Ended				Nine Months Ended
In millions	Sep 30, 2020		Sep 30, 2019		Sep 30, 2020		Sep 30, 2019
U.S. & Canada	$	3,391	$	3,932	$	9,885	$	11,937
EMEAI 1	3,272		3,621		9,394		11,228
Asia Pacific	2,073		2,193		5,850		6,464
Latin America	976		1,018		2,707		3,118
Total	$	9,712	$	10,764	$	27,836	$	32,747

1.Europe, Middle East, Africa and India.

Contract with Customer, Asset and Liability [Table Text Block]

The following table summarizes the contract assets and liabilities at September 30, 2020 and December 31, 2019:

Contract Assets and Liabilities	Sep 30, 2020		Dec 31, 2019
In millions
Accounts and notes receivable - Trade	$	4,689	$	4,844
Contract assets - current 1	$	17	$	41
Contract assets - noncurrent 2	$	43	$	4
Contract liabilities - current 3	$	310	$	193
Contract liabilities - noncurrent 4	$	2,004	$	1,607

1.Included in "Other current assets" in the consolidated balance sheets.

2.Included in "Deferred charges and other assets" in the consolidated balance sheets.

3.Included in "Accrued and other current liabilities" in the consolidated balance sheets.

4.Included in "Other noncurrent obligations" in the consolidated balance sheets. The increase from December 31, 2019 to September 30, 2020 was due to an advance payment from a customer related to a long-term product supply agreement.