CONSOLIDATED FINANCIAL STATEMENTS Summary of Changes to the Consolidated Statements of Income (Tables)

9 Months Ended

Sep. 30, 2017

Accounting Policies [Abstract]

Schedule of Business Acquisitions, by Acquisition [Table Text Block]

Consolidated Statements of Cash Flows

In the first quarter of 2017, the Corporation made a change to the consolidated statements of cash flows to include a new line under "Operating Activities" entitled "Asbestos-related payments." The new line captures cash payments made for asbestos-related claim and resolution activity as well as asbestos-related defense and processing costs (effective as of the fourth quarter of 2016 as a result of an accounting policy change).

In the third quarter of 2017, the Corporation changed the presentation to the consolidated statements of cash flows to conform to the presentation that was adopted for DowDuPont. "Net period pension benefit cost" are now separately reported and have been reclassified from "Other assets and liabilities." Prior periods have been updated to conform to the current year presentation and are summarized below:

Summary of Changes to the Consolidated Statements of Cash Flows	Nine Months Ended Sep 30, 2016
In millions	As filed		Updated
Operating Activities
Net periodic pension benefit cost	$	—	$	21
Asbestos-related payments	$	—	$	(39	)
Other assets and liabilities	$	254	$	272

Consolidated Statements of Income

In the third quarter of 2017, the Corporation changed the presentation of certain line items on the face of the consolidated statements of income to conform to the presentation that was adopted for DowDuPont. Costs associated with integration and separation activities are now separately reported as “Integration and separation costs” and “Interest income” has been reclassified to “Sundry income (expense) - net.”  The changes were retrospectively applied and are summarized below:

Summary of Changes to the Consolidated Statements of Income	Three Months Ended						Nine Months Ended
	Sep 30, 2016			Sep 30, 2016			Sep 30, 2016		Sep 30, 2016
In millions	As Filed			Updated			As Filed		Updated
Sundry income (expense) - net	$	(14	)	$	(10	)	$	10	$	20
Interest income	$	4		$	—		$	10	$	—