SUPPLEMENTARY INFORMATION



Sundry Income (Expense) - Net
In millions	2015			2014			2013
Dow administrative and overhead fees (1)	$	(30	)	$	(26	)	$	(25	)
Net commission expense - related company (1)	(22		)	(21		)	(17		)
Net gain on ownership transfer of property	23			—			—
Net gain on sale of patents (2)	10			—			—
Net gain (loss) on sales of property	(3		)	4			—
Net gain on sale of railcar fleet (1)	—			66			—
Dividend income - related companies (1)	—			12			16
Reclassification of cumulative translation adjustment	—			(16		)	—
Net gain on sale of Dow's Polypropylene Licensing and Catalysts business (2)	—			4			368
Impairment of investment in related company (1)	—			—			(25		)
Foreign exchange loss	(2		)	—			(2		)
Other - net	(6		)	(9		)	(7		)
Total sundry income (expense) - net	$	(30	)	$	14		$	308


(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 $177 million at December 31, 2015 and $192 million at December 31, 2014. The current portion of the Corporation's accrued obligations for environmental matters, which is a component of "Accrued and other current liabilities," was $56 million at December 31, 2015 and $69 million at December 31, 2014 (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	2015			2014		2013
Cash payments for interest	$	39		$	37	$	37
Cash payments (refunds) for income taxes	$	(125	)	$	555	$	322