Common Stock, Related Company

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- Definition

Ownership Interest Percentage, Related Company

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- Definition

Service Fee with Parent

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- Definition

Treasury Stock, Shares, Constructively Retired

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- Definition

Amount of gain (loss) from the difference between the sale price or salvage price and the book value of an asset that was sold or retired, and gain (loss) from the write down of assets from their carrying value to fair value.

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- Definition

Total investments in (A) an entity in which the entity has significant influence, but does not have control, (B) subsidiaries that are not required to be consolidated and are accounted for using the equity and or cost method, and (C) an entity in which the reporting entity shares control of the entity with another party or group. Includes long-term advances receivable from a party that is affiliated with the reporting entity by means of direct or indirect ownership.

+ References

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.12)

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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.

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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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- Definition

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

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

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

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-Name Accounting Standards Codification

-Topic 944

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-Section S99

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-Subparagraph (SX 210.7-03.3)

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-Name Accounting Standards Codification

-Topic 850

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-Section 50

-Paragraph 1

-Subparagraph (d)

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-Glossary Related Parties

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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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-Publisher FASB

-Name Accounting Standards Codification

-Glossary Related Parties

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-Topic 850

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-Subparagraph (SX 210.5-02.11)

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 3

-Subparagraph a

-Article 5

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- Definition

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

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-Publisher FASB

-Name Accounting Standards Codification

-Glossary Financing Activities

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-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 15

-Subparagraph (a)

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- Definition

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

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 25

-Subparagraph (b)

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- Definition

The cash inflow from the sale of property, plant and equipment (capital expenditures), software, and other intangible assets.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

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-Subparagraph (c)

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-Glossary Investing Activities

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- Definition

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

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-Publisher FASB

-Name Accounting Standards Codification

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- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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- Definition

Percentage of subsidiary's or equity method investee's stock owned by parent immediately after all stock transactions.

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No definition available.

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RELATED PARTY TRANSACTIONS (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Sep. 18, 2015	Dec. 31, 2014
Related Party Transaction [Line Items]
Payments of Dividends			$ 220	$ 1,010
Proceeds from Dividends Received	$ 0	$ 2	0	11
Investments in and Advance to Affiliates, Subsidiaries, Associates, and Joint Ventures	$ 639		639			$ 813
Treasury Stock, Shares, Constructively Retired	64.58
The Dow Chemical Company [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Expenses from Transactions with Related Party	$ 399	756	$ 1,392	2,187
Service Fee with Parent			10.00%
Notes Receivable, Related Parties	1,400		$ 1,400			1,200
Line of Credit Facility, Maximum Borrowing Capacity	1,000		1,000
Notes Receivable, Related Parties, Noncurrent	907		907			$ 875
Payments of Dividends	$ 0	355	$ 220	1,000
Proceeds from Sale of Productive Assets		145
Subsidiary or Equity Method Investee, Cumulative Percentage Ownership after All Transactions	100.00%
Dow International Holding Company [Member]
Related Party Transaction [Line Items]
Common Stock, Related Company					462.7096
Ownership Interest Percentage, Related Company	15.00%		15.00%		19.10%
Investments in and Advance to Affiliates, Subsidiaries, Associates, and Joint Ventures	$ 174		$ 174
Sundry income (expense) [Member] \| The Dow Chemical Company [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Expenses from Transactions with Related Party	7	6	22	19
Gain (Loss) on Sale of Assets and Asset Impairment Charges		66
Cost of Sales [Member] \| The Dow Chemical Company [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Expenses from Transactions with Related Party	$ 18	$ 13	$ 51	$ 37
The Dow Chemical Company [Member] \| Dow International Holding Company [Member]
Related Party Transaction [Line Items]
Ownership Interest Percentage, Related Company					80.90%