SUPPLEMENTARY INFORMATION (Notes)

6 Months Ended

Jun. 30, 2021

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Supplementary Information Disclosure [Text Block]

SUPPLEMENTARY INFORMATION

Dow Inc. Sundry Income (Expense) – Net	Three Months Ended				Six Months Ended
In millions	Jun 30, 2021		Jun 30, 2020		Jun 30, 2021		Jun 30, 2020
Non-operating pension and other postretirement benefit plan net credits 1	$	86	$	27	$	161	$	54
Foreign exchange losses	(8)		(2)		(16)		(18)
Loss on early extinguishment of debt 2	(102)		—		(102)		(86)
Gains (losses) on sales of other assets and investments	14		(4)		62		5
Indemnification and other transaction related costs 3	(5)		—		(5)		—
Gain related to Nova ethylene asset matter 4	—		6		—		6
Other - net	12		26		25		11
Total sundry income (expense) – net	$	(3)	$	53	$	125	$	(28)

1.See Note 16 for additional information.

2.See Note 11 for additional information.

3.See Note 3 for additional information.

4.See Note 12 for additional information.

TDCC Sundry Income (Expense) – Net	Three Months Ended				Six Months Ended
In millions	Jun 30, 2021		Jun 30, 2020		Jun 30, 2021		Jun 30, 2020
Non-operating pension and other postretirement benefit plan net credits 1	$	86	$	27	$	161	$	54
Foreign exchange losses	(4)		(6)		(16)		(23)
Loss on early extinguishment of debt 2	(102)		—		(102)		(86)
Gains (losses) on sales of other assets and investments	14		(4)		62		5
Gain related to Nova ethylene asset matter 3	—		6		—		6
Other - net	12		28		20		13
Total sundry income (expense) – net	$	6	$	51	$	125	$	(31)

1.See Note 16 for additional information.

2.See Note 11 for additional information.

3.See Note 12 for additional information.

Accrued and Other Current Liabilities

“Accrued and other current liabilities” were $3,494 million and $3,198 million at June 30, 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 $778 million at June 30, 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.