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EARNINGS PER SHARE (Notes)
 6 Months Ended
Jun. 30, 2020
Earnings Per Share [Abstract]  
Earnings Per Share [Text Block] EARNINGS PER SHARE CALCULATIONS
The following tables provide earnings per share calculations for Dow Inc. for the three and six months ended June 30, 2020 and 2019. Earnings per share of TDCC is not presented as this information is not required in financial statements of wholly owned subsidiaries.

Net Income (Loss) for Earnings Per Share CalculationsThree Months EndedSix Months Ended
In millionsJun 30, 2020Jun 30, 2019Jun 30, 2020Jun 30, 2019
Income (loss) from continuing operations, net of tax$(217) $90  $41  $246  
Net income attributable to noncontrolling interests - continuing operations8  15  27  47  
Net income attributable to participating securities - continuing operations 1
2  2  4  2  
Income (loss) from continuing operations attributable to common stockholders
$(227) $73  $10  $197  
Income from discontinued operations, net of tax$—  $—  $—  $445  
Net income attributable to noncontrolling interests - discontinued operations—  —  —  13  
Income from discontinued operations attributable to common stockholders$—  $—  $—  $432  
Net income (loss) attributable to common stockholders$(227) $73  $10  $629  

Earnings (Loss) Per Share Calculations - BasicThree Months EndedSix Months Ended
Dollars per shareJun 30, 2020Jun 30, 2019Jun 30, 2020Jun 30, 2019
Income (loss) from continuing operations attributable to common stockholders
$(0.31) $0.10  $0.01  $0.26  
Income from discontinued operations attributable to common stockholders—  —  —  0.58  
Net income (loss) attributable to common stockholders$(0.31) $0.10  $0.01  $0.84  

Earnings (Loss) Per Share Calculations - DilutedThree Months EndedSix Months Ended
Dollars per shareJun 30, 2020Jun 30, 2019Jun 30, 2020Jun 30, 2019
Income (loss) from continuing operations attributable to common stockholders
$(0.31) $0.10  $0.01  $0.26  
Income from discontinued operations attributable to common stockholders—  —  —  0.58  
Net income (loss) attributable to common stockholders$(0.31) $0.10  $0.01  $0.84  

Share Count InformationThree Months EndedSix Months Ended
Shares in millionsJun 30, 2020Jun 30, 2019Jun 30, 2020Jun 30, 2019
Weighted-average common shares - basic739.3  742.8  739.7  745.0  
Plus dilutive effect of equity compensation plans 2
—  5.1  1.3  2.6  
Weighted-average common shares - diluted 2
739.3  747.9  741.0  747.6  
Stock options and restricted stock units excluded from EPS calculations 3
27.7  6.4  17.3  3.2  
1. Restricted stock units are considered participating securities due to the Company's practice of paying dividend equivalents on unvested shares.
2. The three months ended June 30, 2020 reflects a loss from continuing operations, and as such, the basic share count was used for purposes of calculating earnings per share on a diluted basis.
3. These outstanding options to purchase shares of common stock and restricted stock units were excluded from the calculation of diluted earnings per share because the effect of including them would have been antidilutive.