Consolidated Statements of Income - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Net sales	$ 10,730	$ 14,115	$ 34,001	$ 45,043
Cost of sales	9,592	12,381	30,096	37,682
Research and development expenses	197	191	616	626
Selling, general and administrative expenses	380	356	1,216	1,289
Amortization of intangibles	81	83	243	256
Restructuring and asset related charges - net	0	0	549	186
Equity in earnings (losses) of nonconsolidated affiliates	(7)	(58)	(112)	311
Sundry income (expense) - net	92	69	202	292
Interest income	44	41	186	105
Interest expense and amortization of debt discount	192	155	549	487
Income before income taxes	417	1,001	1,008	5,225
Provision for income taxes	90	241	253	1,232
Net income	327	760	755	3,993
Net income attributable to noncontrolling interests	25	21	61	24
Net income available for The Dow Chemical Company common stockholder	302	739	694	3,969
The Dow Chemical Company
Net sales	10,730	14,115	34,001	45,043
Cost of sales	9,591	12,379	30,093	37,676
Research and development expenses	197	191	616	626
Selling, general and administrative expenses	380	357	1,216	1,289
Amortization of intangibles	81	83	243	256
Restructuring and asset related charges - net	0	0	549	186
Equity in earnings (losses) of nonconsolidated affiliates	(7)	(58)	(112)	311
Sundry income (expense) - net	71	73	169	287
Interest income	47	45	194	111
Interest expense and amortization of debt discount	192	155	549	487
Income before income taxes	400	1,010	986	5,232
Provision for income taxes	90	242	253	1,233
Net income	310	768	733	3,999
Net income attributable to noncontrolling interests	25	21	61	24
Net income available for The Dow Chemical Company common stockholder	$ 285	$ 747	$ 672	$ 3,975