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SUPPLEMENTARY INFORMATION (Notes)
 6 Months Ended
Jun. 30, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Supplementary Information Disclosure [Text Block] SUPPLEMENTARY INFORMATION
Dow Inc. Sundry Income (Expense) – NetThree Months EndedSix Months Ended
In millionsJun 30, 2025Jun 30, 2024Jun 30, 2025Jun 30, 2024
Non-operating pension and other postretirement benefit plan net credits 1
$36 $61 $74 $122 
Foreign exchange gains (losses) 2
4 (12)11 (35)
Gain (loss) on sales of other assets and investments(2)10 (5)19 
Gain on divestiture of soil fumigation product line 3
103 — 103 — 
Gain (loss) on early extinguishment of debt 4
— 5 (60)5 
Indemnification and other transaction related costs 5
(17)1 (17)1 
Other - net23 11 54 25 
Total sundry income (expense) – net$147 $76 $160 $137 
1.See Note 18 for additional information.
2.Foreign exchange losses for the three months ended June 30, 2024 relate primarily to exposures in the Argentine peso, while losses in the six months ended June 30, 2024 relate primarily to exposures in the Egyptian pound and Argentine peso.
3.See Note 4 for additional information.
4.See Note 13 for additional information.
5.Primarily related to charges associated with agreements entered into with DuPont de Nemours, Inc. and Corteva, Inc. as part of the separation and distribution.

Sundry income (expense) - net for TDCC for the three and six months ended June 30, 2025 and 2024 is substantially the same as that of Dow Inc. and, therefore, Sundry income (expense) - net for TDCC is not disclosed separately.

Other Investments
The Company has investments in company-owned life insurance policies, which are recorded at their cash surrender value as of each balance sheet date, as provided below:

Investments in Company-Owned Life InsuranceJun 30, 2025Dec 31, 2024
In millions
Gross cash value$535 $558 
Less: Existing drawdowns 1
200 — 
Less: Accrued interest on drawdowns 2
3 — 
Investments in company-owned life insurance 3
$332 $558 
1.Classified as "Proceeds from sales and maturities of investments" in the consolidated statements of cash flows.
2.Included in "Sundry income (expense) - net" in the consolidated statements of income.
3.Classified as "Other investments" in the consolidated balance sheets.

Supplier Finance Program
The Company facilitates a supply chain financing (“SCF”) program in the ordinary course of business in order to extend payment terms with vendors. Under the terms of this program, a vendor can voluntarily enter into an agreement with a participating financial intermediary to sell its receivables due from the Company. The vendor receives payment from the financial intermediary, and the Company pays the financial intermediary on the terms originally negotiated with the vendor, which generally range from 90 to 120 days. The vendor negotiates the terms of the agreements directly with the financial intermediary and the Company is not a party to that agreement. The financial intermediary may allow the participating vendor to utilize the Company’s creditworthiness in establishing credit spreads and associated costs, which may provide the vendor with more favorable terms than they would be able to secure on their own. The Company does not provide guarantees related to the SCF program. At June 30, 2025, outstanding obligations confirmed as valid under the SCF program were $306 million ($291 million at December 31, 2024), included in “Accounts payable – Trade” in the consolidated balance sheets.