SUPPLEMENTARY INFORMATION (Tables)

12 Months Ended

Dec. 31, 2023

Supplementary Information [Abstract]

Sundry Income, Net

Sundry Income (Expense) - Net
In millions	2023		2022		2021
General administrative and overhead type services and service fees 1	$	(72)	$	(65)	$	(63)
Net commission expense - related company 1	(19)		(19)		(21)
Non-operating pension and other postretirement benefit plan net credits (costs) 2	(144)		34		32
Gain on sale of ownership interest in related party 3	206		—		—
Net gain on sales of property	1		3		6
Equity in earnings of nonconsolidated affiliate 1	10		—		—
Other - net	(7)		(6)		(7)
Total sundry income (expense) - net	$	(25)	$	(53)	$	(53)

1.See Note 17 for additional information.

2.The 2023 expense includes pretax pension settlement charges of $149 million related to the transfer of certain plan obligations to an insurance company. See Note 15 for additional information about the Corporation's pension and other postretirement benefit plans, including pension settlement charges.

3.The 2023 amount relates to the sale of a portion of the Corporation's ownership interest in Dow Technology Investments LLC. See Note 17 for additional information.

Supplier Finance Program

The following table summarizes the outstanding obligations confirmed as valid under the SCF program for the year ended December 31, 2023:

Supplier Finance Program Activity
In millions	2023
Confirmed obligations outstanding at Jan 1	$	29
Invoices confirmed to financial intermediary	102
Confirmed invoices paid to financial intermediary	(104)
Confirmed obligations outstanding at Dec 31	$	27

Schedule of Cash Flow, Supplemental Disclosures

The following table shows cash paid (refunded) for interest and income taxes for the years ended December 31, 2023, 2022 and 2021:

Supplemental Cash Flow Information	2023		2022		2021
In millions
Cash paid (refunded) during year for:
Interest	$	26	$	31	$	31
Income taxes	$	102	$	63	$	(62)