SUPPLEMENTARY INFORMATION



Sundry Income (Expense) - Net
In millions	2016			2015			2014
Dow administrative and overhead fees (1)	$	(27	)	$	(30	)	$	(26	)
Net commission expense - related company (1)	(22		)	(22		)	(21		)
Net gain (loss) on sales of property	50			(3		)	4
Net gain on ownership transfer of property	—			23			—
Net gain on sale of patents (2)	—			10			—
Net gain on sale of railcar fleet (1)	—			—			66
Dividend income - related companies (1)	—			—			12
Reclassification of cumulative translation adjustment	—			—			(16		)
Net gain on sale of Dow's Polypropylene Licensing and Catalysts business (2)	—			—			4
Foreign exchange gain (loss)	1			(2		)	—
Other - net	—			(6		)	(9		)
Total sundry income (expense) - net	$	2		$	(30	)	$	14


(1)	See Note 17 for additional information.


(2)	See Note 4 for additional information.

Accrued and Other Current Liabilities

"Accrued and other current liabilities" in the consolidated balance sheets were $181 million at December 31, 2016 and $177 million at December 31, 2015. 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, 2016 and $56 million at December 31, 2015 (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	2016		2015			2014
Cash payments for interest	$	38	$	39		$	37
Cash payments (refunds) for income taxes	$	697	$	(125	)	$	555