SUPPLEMENTARY INFORMATION (Tables)

9 Months Ended

Sep. 30, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Sundry Income, Net

Dow Inc. Sundry Income (Expense) – Net	Three Months Ended				Nine Months Ended
In millions	Sep 30, 2023		Sep 30, 2022		Sep 30, 2023		Sep 30, 2022
Non-operating pension and other postretirement benefit plan net credits 1	$	97	$	89	$	290	$	267
Foreign exchange losses 2	(39)		(31)		(236)		(46)
Gain on sales of other assets and investments 3	—		10		74		53
Asset impairments and related costs 4	—		—		(18)		—
Indemnification and other transaction related costs 5	21		(7)		17		(3)
Loss on early extinguishment of debt	—		—		—		(8)
Other - net	13		8		75		29
Total sundry income (expense) – net	$	92	$	69	$	202	$	292

1.See Note 12 for additional information.

2.Foreign exchange losses for the three and nine months ended September 30, 2023 and September 30, 2022 relate primarily to exposures in the Argentinian peso.

3.The nine months ended September 30, 2023 includes gains associated with the sale of shares of a previously impaired equity method investment.

4.Certain obligations associated with a previously impaired equity method investment.

5.Primarily related to charges associated with agreements entered into with DuPont and Corteva as part of the separation and distribution.