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CONSOLIDATED FINANCIAL STATEMENTS Summary of Changes in Financial Presentation (Tables)
3 Months Ended
Mar. 31, 2018
Changes in Financial Statement Presentation [Abstract]  
Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]
Summary of Changes to the Consolidated Statements of Income
Three months ended Mar 31, 2017
In millions
As Filed
Updated
Cost of sales
$
1,041

$
1,042

Sundry income (expense) - net
$
(12
)
$
(7
)
Interest income
$
4

$



Consolidated Statements of Cash Flows
In the third quarter of 2017, the Corporation changed the presentation to the consolidated statements of cash flows to conform with 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." Prior periods have been updated to conform with the current year presentation and are summarized below:

Summary of Changes to the Consolidated Statements of Cash Flows
Three Months Ended Mar 31, 2017
In millions
As Filed
Updated
Operating Activities
 
 
Net periodic pension benefit cost
$

$
7

Other assets and liabilities
$
(1
)
$
(8
)