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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Dec. 31, 2017
Accounting Policies [Abstract]  
Schedule of Error Corrections and Prior Period Adjustments [Table Text Block]
Changes in Financial Statement Presentation
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 following table summarizes the changes made to the consolidated statements of income for the years ended December 31, 2016 and 2015:

Summary of Changes to the Consolidated Statements of Income
2016
2015
In millions
As Filed
Updated
As Filed
Updated
Sundry income (expense) - net
$
2

$
16

$
(30
)
$
(22
)
Interest income
$
14

$
—

$
8

$
—


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 periodic pension benefit cost" is now separately reported and has been reclassified from "Other assets and liabilities." The following table summarizes the changes made to the consolidated statements of cash flows for the years ended December 31, 2016 and 2015:

Summary of Changes to the Consolidated Statements of Cash Flows
2016
2015
In millions
As Filed
Updated
As Filed
Updated
Operating Activities
 
 
 
 
Net periodic pension benefit cost
$
—

$
27

$
—

$
68

Asbestos-related payments
$
—

$
(61
)
$
—

$
(76
)
Other assets and liabilities
$
(491
)
$
(457
)
$
561

$
569