Consolidated Statements of Income - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Net sales	$ 11,420	$ 15,664	$ 23,271	$ 30,928
Cost of sales	9,875	12,899	20,504	25,301
Research and development expenses	205	217	419	435
Selling, general and administrative expenses	408	435	836	933
Amortization of intangibles	81	85	162	173
Restructuring and asset related charges - net	8	0	549	186
Equity in earnings (losses) of nonconsolidated affiliates	(57)	195	(105)	369
Sundry income (expense) - net	31	75	110	223
Interest income	66	36	142	64
Interest expense and amortization of debt discount	172	165	357	332
Income before income taxes	711	2,169	591	4,224
Provision for income taxes	210	488	163	991
Net income	501	1,681	428	3,233
Net income attributable to noncontrolling interests	16	20	36	3
Net income available for The Dow Chemical Company common stockholder	485	1,661	392	3,230
The Dow Chemical Company
Net sales	11,420	15,664	23,271	30,928
Cost of sales	9,874	12,899	20,502	25,297
Research and development expenses	205	217	419	435
Selling, general and administrative expenses	408	434	836	932
Amortization of intangibles	81	85	162	173
Restructuring and asset related charges - net	8	0	549	186
Equity in earnings (losses) of nonconsolidated affiliates	(57)	195	(105)	369
Sundry income (expense) - net	29	78	98	214
Interest income	69	38	147	66
Interest expense and amortization of debt discount	172	165	357	332
Income before income taxes	713	2,175	586	4,222
Provision for income taxes	210	488	163	991
Net income	503	1,687	423	3,231
Net income attributable to noncontrolling interests	16	20	36	3
Net income available for The Dow Chemical Company common stockholder	$ 487	$ 1,667	$ 387	$ 3,228