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SUPPLEMENTARY INFORMATION (Tables)
 3 Months Ended
Mar. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Sundry Income, Net
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.
Schedule of Company-Owned Life Insurance
The Company has investments in company-owned life insurance policies, which are recorded at their cash surrender value as of each balance sheet date, as provided below:

Investments in Company-Owned Life InsuranceMar 31, 2021Dec 31, 2020
In millions
Gross cash value$810 $807 
Less: Existing drawdowns 1
200 — 
Investments in company-owned life insurance 2
$610 $807 
1.Classified as "Proceeds from sales and maturities of investments" in the consolidated statements of cash flows.
2.Classified as "Other investments" in the consolidated balance sheets.