Consolidated Statements of Income - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Net sales	$ 15,264	$ 11,882
Cost of sales	12,402	10,062
Research and development expenses	218	194
Selling, general and administrative expenses	498	366
Amortization of intangibles	88	101
Restructuring and asset related charges - net	186	0
Equity in earnings of nonconsolidated affiliates	174	224
Sundry income (expense) - net	148	128
Interest income	28	8
Interest expense and amortization of debt discount	167	196
Income before income taxes	2,055	1,323
Provision for income taxes	503	317
Net income	1,552	1,006
Net income (loss) attributable to noncontrolling interests	(17)	15
Net income available for The Dow Chemical Company common stockholder	1,569	991
The Dow Chemical Company
Net sales	15,264	11,882
Cost of sales	12,398	10,061
Research and development expenses	218	194
Selling, general and administrative expenses	498	366
Amortization of intangibles	88	101
Restructuring and asset related charges - net	186	0
Equity in earnings of nonconsolidated affiliates	174	224
Sundry income (expense) - net	136	119
Interest income	28	8
Interest expense and amortization of debt discount	167	196
Income before income taxes	2,047	1,315
Provision for income taxes	503	317
Net income	1,544	998
Net income (loss) attributable to noncontrolling interests	(17)	15
Net income available for The Dow Chemical Company common stockholder	$ 1,561	$ 983