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SUBSEQUENT EVENT SUBSEQUENT EVENT
9 Months Ended
Sep. 30, 2014
SUBSEQUENT EVENT [Abstract]  
Subsequent Events [Text Block]
SUBSEQUENT EVENT

On October 7, 2014, UCC authorized a distribution of all of its shares of common stock to Dow for its interest in GWN Holdings, Inc. ("GWN"). Prior to the stock distribution, GWN was owned 6.3 percent by UCC and 93.7 percent by Dow and other wholly-owned subsidiaries. UCC's investment in GWN was $10 million at September 30, 2014 and classified as "Investments in related companies" in the consolidated balance sheets.