BUSINESS AND GEOGRAPHIC AREAS

Dow conducts its worldwide operations through global businesses, and the Corporation's business activities comprise components of Dow's global businesses rather than stand-alone operations. The Corporation sells substantially all of its products to Dow in order to simplify the customer interface process at market-based prices in accordance with Dow's intercompany pricing policy. Because there are no separable reportable business segments for the Corporation and no detailed business information is provided to a chief operating decision maker regarding the Corporation's stand-alone operations, the Corporation's results are reported as a single operating segment.

Sales are attributed to geographic areas based on customer location; long-lived assets are attributed to geographic areas based on asset location. Sales to external customers and long-lived assets by geographic area were as follows:



Geographic Area Information In millions	United States		Asia Pacific		Rest of World		Total
2016
Sales to external customers	$	95	$	3	$	10	$	108
Long-lived assets	$	1,353	$	10	$	31	$	1,394
2015
Sales to external customers	$	70	$	3	$	14	$	87
Long-lived assets	$	1,259	$	10	$	32	$	1,301
2014
Sales to external customers	$	62	$	1	$	19	$	82
Long-lived assets	$	1,113	$	6	$	33	$	1,152