SUPPLEMENTARY INFORMATION



Sundry Income (Expense) - Net
In millions	2013			2012			2011
Dow administrative and overhead fees (1)	$	(25	)	$	(32	)	$	(48	)
Net commission expense - related company (1)	(17		)	(35		)	(34		)
Dividend income - related companies (1)	16			25			7
Net gain on sale of Dow's Polypropylene Licensing and Catalysts business (2)	368			—			—
Impairment of investment in related company (1)	(25		)	(131		)	—
Foreign exchange loss	(2		)	—			(1		)
Net gain on sales of property	—			5			4
Loss on early extinguishment of debt	—			—			(6		)
Other - net	(7		)	(14		)	(18		)
Total Sundry income (expense) - net	$	308		$	(182	)	$	(96	)


(1)	See Note 17 for additional information.


(2)	See Note 4 for additional information.

Accrued and Other Current Liabilities

"Accrued and other current liabilities" were $182 million at December 31, 2013 and $146 million at December 31, 2012. The current portion of the Corporation's accrued obligations for environmental matters, which is a component of "Accrued and other current liabilities," was $58 million at December 31, 2013 and $48 million at December 31, 2012 (see Note 13 for additional information). No other component of accrued and other current liabilities was more than 5 percent of total current liabilities.



Supplementary Cash Flow Information
In millions	2013		2012			2011
Cash payments for interest	$	37	$	37		$	41
Cash payments (refunds) for income taxes	$	292	$	(94	)	$	316