Related Party Transaction, General and Administrative Expense Average Quarterly Charge

No definition available.

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- Definition

Service Fee with Parent

+ References

No definition available.

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- Definition

This item represents an other than temporary decline in value that has been recognized against an investment accounted for under the cost method of accounting. The excess of the carrying amount over the fair value of the investment represents the amount of the write down which is or was reflected in earnings. The written down value is a new cost basis with the adjusted value of the investment becoming its new carrying value. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity which would justify the carrying amount of the investment.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 18

-Paragraph 6

-Subparagraph a

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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-Publisher AICPA

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-Paragraph 6

-Subparagraph a

-Footnote 3a

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- Definition

Equity impact of stock dividends for common shareholders declared by an entity during the period. This element includes paid and unpaid dividends declared during the period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

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- Definition

Carrying amount as of the balance sheet date of income taxes previously overpaid to tax authorities (such as U.S. Federal, state and local tax authorities) representing refunds of overpayments or recoveries based on agreed-upon resolutions of disputes. Also called income tax refund receivable.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 5

-Subparagraph c

-Article 7

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Section Appendix E

-Paragraph 289

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.8)

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 8

-Article 5

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- Definition

Maximum borrowing capacity under the credit facility without consideration of any current restrictions on the amount that could be borrowed or the amounts currently outstanding under the facility.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 2, 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.19(b),22(b))

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 19, 22

-Article 5

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- Definition

For an unclassified balance sheet, amounts due from parties associated with the reporting entity as evidenced by a written promise to pay.

+ References

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-Publisher FASB

-Name FASB Interpretation (FIN)

-Number 46R

-Paragraph 16, 17

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 1

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

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-Paragraph k

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-Publisher FASB

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-Topic 235

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-Subparagraph (SX 210.4-08.(k)(1))

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-Name Accounting Standards Codification

-Glossary Related Parties

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 3

-Article 7

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

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-Paragraph 2

-Subparagraph d

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

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-Subparagraph (SX 210.7-03.3)

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- Definition

Amounts due from parties associated with the reporting entity as evidenced by a written promise to pay, due after 1 year (or 1 business cycle).

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

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-Paragraph 2

-Subparagraph d

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

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-Paragraph 3

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-Article 5

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-Publisher FASB

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-Topic 235

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-Subparagraph (SX 210.4-08.(k)(1))

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph k

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-Publisher FASB

-Name Accounting Standards Codification

-Glossary Related Parties

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- Definition

Cash outflow in the form of capital distributions and dividends to common shareholders, preferred shareholders and noncontrolling interests.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 20

-Subparagraph a

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-Publisher FASB

-Name Accounting Standards Codification

-Glossary Financing Activities

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

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- Definition

Dividends received on equity and other investments during the current period.

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 27

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- Definition

Amount of transactions with related party during the financial reporting period.

+ References

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-Publisher FASB

-Name Accounting Standards Codification

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-Name Statement of Financial Accounting Standard (FAS)

-Number 57

-Paragraph 2

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- Definition

Expenses recognized resulting from transactions (excluding transactions that are eliminated in consolidated or combined financial statements) with related party.

+ References

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RELATED PARTY TRANSACTIONS (Details) (USD $)	12 Months Ended
RELATED PARTY TRANSACTIONS (Details) (USD $)	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Related Party Transaction [Line Items]
Impairment of investment in related company	$ 131,000,000	$ 0	$ 0
Payments of Dividends	775,000,000	950,000,000	600,000,000
The Dow Chemical Company [Member]
Related Party Transaction [Line Items]
Service Fee with Parent	10.00%
Notes Receivable, Related Parties	2,300,000,000	3,200,000,000
Line of Credit Facility, Maximum Borrowing Capacity	1,000,000,000
Notes Receivable, Related Parties, Noncurrent	820,000,000	870,000,000
Payments of Dividends	775,000,000	950,000,000
Proceeds from Dividends Received	25,000,000	7,000,000	40,000,000
Related Party Transaction, Tax Payment	0	227,000,000	168,000,000
Dow Venezuela C.A. [Member]
Related Party Transaction [Line Items]
Stock dividends		1,000,000
Dow Technology Investments, LLC [Member]
Related Party Transaction [Line Items]
Proceeds from Dividends Received	25,000,000	5,000,000
GWN Holding, Inc. [Member]
Related Party Transaction [Line Items]
Proceeds from Dividends Received			20,000,000
Modeland International Holdings, Inc [Member]
Related Party Transaction [Line Items]
Impairment of investment in related company	131,000,000
Stock dividends	9,000,000
Proceeds from Dividends Received			17,000,000
General and Administrative Expense [Member] \| The Dow Chemical Company [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Expenses from Transactions with Related Party	32,000,000	48,000,000
Related Party Transaction, General and Administrative Expense Average Quarterly Charge			5,000,000
Accounts and Notes Receivable Other [Member] \| The Dow Chemical Company [Member]
Related Party Transaction [Line Items]
Income Taxes Receivable		42,000,000
Purchases from Dow [Member] \| Cost of Sales [Member] \| The Dow Chemical Company [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Expenses from Transactions with Related Party	3,100,000,000	3,500,000,000	3,000,000,000
Activity Based Costs [Member] \| Cost of Sales [Member] \| The Dow Chemical Company [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Expenses from Transactions with Related Party	$ 51,000,000	$ 35,000,000	$ 52,000,000