SUPPLEMENTARY INFORMATION



Sundry Income (Expense) - Net
In millions	2017			2016			2015
Dow administrative and overhead fees ¹	$	(33	)	$	(27	)	$	(30	)
Net commission expense - related company ¹	(22		)	(22		)	(22		)
Net gain (loss) on sales of property	23			50			(3		)
Interest income	20			14			8
Net gain on sale of a nonconsolidated affiliate ²	4			—			—
Net gain on ownership transfer of property	—			—			23
Net gain on sale of patents ³	—			—			10
Foreign exchange gain (loss)	—			1			(2		)
Other - net	(3		)	—			(6		)
Total sundry income (expense) - net	$	(11	)	$	16		$	(22	)


1.	See Note 18 for additional information.


2.	See Note 10 for additional information.


3.	See Note 4 for additional information.

Accrued and Other Current Liabilities

"Accrued and other current liabilities" in the consolidated balance sheets were $174 million at December 31, 2017, and $181 million at December 31, 2016. The current portion of the Corporation's accrued obligations for environmental matters, which is a component of "Accrued and other current liabilities," was $67 million at December 31, 2017, and $58 million at December 31, 2016 (see Note 14 for additional information). No other component of "Accrued and other current liabilities" was more than 5 percent of total current liabilities.