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SUPPLEMENTARY INFORMATION (Notes)
 3 Months Ended
Mar. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Supplementary Information Disclosure [Text Block] SUPPLEMENTARY INFORMATION
The Company uses "Sundry income (expense) – net" to record a variety of income and expense items such as foreign currency exchange gains and losses, dividends from investments, gains and losses on sales of investments and assets, non-operating pension and other postretirement benefit plan credits or costs, and certain litigation matters.

Dow Inc. Sundry Income (Expense) – NetThree Months Ended
In millionsMar 31, 2021Mar 31, 2020
Non-operating pension and other postretirement benefit plan net credits 1
$75 $27 
Foreign exchange losses(8)(16)
Loss on early extinguishment of debt 2
— (86)
Gains on sales of other assets and investments48 9 
Other - net13 (15)
Total sundry income (expense) – net$128 $(81)
1.See Note 16 for additional information.
2.See Note 11 for additional information.

TDCC Sundry Income (Expense) – NetThree Months Ended
In millionsMar 31, 2021Mar 31, 2020
Non-operating pension and other postretirement benefit plan net credits 1
$75 $27 
Foreign exchange losses(12)(17)
Loss on early extinguishment of debt 2
— (86)
Gains on sales of other assets and investments48 9 
Other - net8 (15)
Total sundry income (expense) – net$119 $(82)
1.See Note 16 for additional information.
2.See Note 11 for additional information.

Accrued and Other Current Liabilities
“Accrued and other current liabilities” were $3,431 million and $3,120 million at March 31, 2021 and $3,790 million and $3,256 million at December 31, 2020, for Dow Inc. and TDCC, respectively. Accrued payroll, which is a component of "Accrued and other current liabilities" and includes liabilities related to payroll, performance-based compensation and severance, was $608 million at March 31, 2021 and $866 million at December 31, 2020. No other components of "Accrued and other current liabilities" were more than 5 percent of total current liabilities.