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Common Control Transfer
 9 Months Ended
Sep. 30, 2019
Business Combinations [Abstract]  
Combination of Entities Under Common Control Disclosure [Text Block] COMMON CONTROL BUSINESS COMBINATION

DAS Common Control Combination
Based on an evaluation of the provisions of ASC 805 (Business Combinations), Corteva and DAS represent entities under common control, as both shared DowDuPont as their parent company. As a result, the assets, liabilities and operations of Corteva and DAS are combined at their historical carrying amounts, and all historical periods are adjusted as if Corteva and DAS had been combined since the Merger Effectiveness Time, when the entities first came under common control. Accordingly, the accompanying interim Consolidated Financial Statements and Notes thereto have been retrospectively revised to include the transferred net assets and results of operations of DAS beginning on September 1, 2017. Refer to Note 1 - Background and Basis of Presentation, for additional information.

The following table summarizes the final recording of assets and liabilities of DAS at their respective carrying values as of September 1, 2017:
(In millions)
September 1, 2017
Cash and cash equivalents
$
98

Accounts and notes receivable - net
1,377

Inventories
2,133

Other current assets
130

Investments in nonconsolidated affiliates
50

Property, plant and equipment - net
1,555

Goodwill
1,472

Other intangible assets
130

Deferred income taxes
230

Other assets
97

Short-term borrowings and finance lease obligations
6

Accounts payable
1,414

Income taxes payable
103

Accrued and other current liabilities
482

Long-term debt
27

Deferred income tax liabilities
66

Pension and other post employment benefits - noncurrent
126

Other noncurrent obligations
170



The following table provides supplemental results of EID and DAS for the three and nine months ended September 30, 2018 and the three months ended March 31, 2019.

 
Three Months Ended September 30, 2018
(In millions)
Historical EID
Discontinued Operations and Other Adjustments1
DAS
Corteva
Net sales
$
5,294

$
(4,378
)
$
1,031

$
1,947

Loss from continuing operations before income taxes
$
(4,948
)
$
(535
)
$
(167
)
$
(5,650
)
Loss from continuing operations after income taxes
$
(4,960
)
$
(515
)
$
(167
)
$
(5,642
)

 
Nine Months Ended September 30, 2018
(In millions)
Historical EID
Discontinued Operations and Other Adjustments1
DAS
Corteva
Net sales
$
20,538

$
(13,288
)
$
4,222

$
11,472

(Loss) income from continuing operations before income taxes
$
(4,482
)
$
(1,668
)
$
258

$
(5,892
)
(Loss) income from continuing operations after income taxes
$
(4,662
)
$
(1,180
)
$
137

$
(5,705
)
 
Three Months Ended March 31, 2019
(In millions)
Historical EID
Discontinued Operations and Other Adjustments1
DAS
Corteva
Net sales
$
6,288

$
(4,341
)
$
1,449

$
3,396

Income (loss) from continuing operations before income taxes
$
49

$
(476
)
$
176

$
(251
)
Income (loss) from continuing operations after income taxes
$
89

$
(369
)
$
96

$
(184
)
1.
Reflects discontinued operations of EID's ECP and Specialty Products businesses and adjustments primarily related to the elimination of intercompany transactions between Historical EID and Dow AgroSciences for periods subsequent to the Merger, as if they were combined affiliates.

Intercompany balances and transactions with DAS have been eliminated for all periods presented.