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RELATED PARTY TRANSACTIONS
 9 Months Ended
Sep. 30, 2023
Related Party Transactions [Abstract]  
RELATED PARTY TRANSACTIONS DISCLOSURE RELATED PARTY TRANSACTIONS
A summary of the Corporation's related party transactions can be found in Note 18 to the Consolidated Financial Statements included in the 2022 10-K.

Product and Services Agreements
The following table summarizes UCC’s transactions with TDCC and a TDCC subsidiary related to product and services agreements for the three and nine months ended September 30, 2023 and 2022:

Product and Services Agreements TransactionsThree Months EndedNine Months Ended
Sep 30, 2023Sep 30, 2022Sep 30, 2023Sep 30, 2022Income Statement Classification
In millions
TDCC Subsidiary:
Commodity and raw material purchases 1
$286 $518 $867 $1,586 Cost of sales
Commission expense$5 $5 $15 $15 Sundry income (expense) - net
TDCC:
General administrative and overhead type services and service fee$17 $16 $51 $48 Sundry income (expense) - net
Activity-based costs 2
$23 $24 $74 $66 Cost of sales
1.Period-end balances on hand are included in inventory. The decrease in purchase costs was primarily due to lower feedstock and energy costs and lower production.
2.The year-to-date increase in activity-based costs was primarily due to labor expense for engineering related to capital investment activity on the U.S. Gulf Coast.
The following table summarizes cash dividends declared and paid to TDCC for the three and nine months ended September 30, 2023 and 2022:

Cash Dividends Declared and PaidThree Months EndedNine Months Ended
Sep 30, 2023Sep 30, 2022Sep 30, 2023Sep 30, 2022
In millions
Cash dividends declared and paid$144 $247 $394 $768