XML 34 R21.htm IDEA: XBRL DOCUMENT v3.21.2
SUPPLEMENTARY INFORMATION (Notes)
 9 Months Ended
Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Supplementary Information Disclosure [Text Block] SUPPLEMENTARY INFORMATION
Dow Inc. Sundry Income (Expense) – NetThree Months EndedNine Months Ended
In millionsSep 30, 2021Sep 30, 2020Sep 30, 2021Sep 30, 2020
Non-operating pension and other postretirement benefit plan net credits 1
$86 $26 $247 $81 
Foreign exchange losses(5)(24)(21)(42)
Gain on divestiture of rail infrastructure 2
— 233 — 233 
Loss on early extinguishment of debt 3
(472)(63)(574)(149)
Loss on divestitures 4
— (13)— (13)
Gains on sales of other assets and investments12 2 74 7 
Indemnification and other transaction related costs 5
— — (5)— 
Gain related to Nova ethylene asset matter 6
— — — 6 
Dow Silicones breast implant liability adjustment 6
— — — 5 
Luxi arbitration award 6
54 — 54 — 
Other - net(25)21 — 26 
Total sundry income (expense) – net$(350)$182 $(225)$154 
1.See Note 16 for additional information.
2.Related to a gain on the sale of rail infrastructure in the U.S. & Canada.
3.See Note 11 for additional information.
4.The three and nine months ended September 30, 2020 includes a loss on the divestiture of a bio-ethanol manufacturing facility in Brazil, related to Packaging & Specialty Plastics.
5.See Note 3 for additional information.
6.See Note 12 for additional information.

TDCC Sundry Income (Expense) – NetThree Months EndedNine Months Ended
In millionsSep 30, 2021Sep 30, 2020Sep 30, 2021Sep 30, 2020
Non-operating pension and other postretirement benefit plan net credits 1
$86 $26 $247 $81 
Foreign exchange losses(8)(22)(24)(45)
Gain on divestiture of rail infrastructure 2
— 233 — 233 
Loss on early extinguishment of debt 3
(472)(63)(574)(149)
Loss on divestitures 4
— (13)— (13)
Gains on sales of other assets and investments12 2 74 7 
Gain related to Nova ethylene asset matter 5
— — — 6 
Dow Silicones breast implant liability adjustment 5
— — — 5 
Luxi arbitration award 5
54 — 54 — 
Other - net(28)18 (8)25 
Total sundry income (expense) – net$(356)$181 $(231)$150 
1.See Note 16 for additional information.
2.Related to a gain on the sale of rail infrastructure in the U.S. & Canada.
3.See Note 11 for additional information.
4.The three and nine months ended September 30, 2020 includes a loss on the divestiture of a bio-ethanol manufacturing facility in Brazil, related to Packaging & Specialty Plastics.
5.See Note 12 for additional information.

Accrued and Other Current Liabilities
“Accrued and other current liabilities” were $3,701 million and $3,413 million at September 30, 2021 and $3,790 million and $3,256 million at December 31, 2020, for Dow Inc. and TDCC, respectively. Accrued payroll, which is a component of "Accrued and other current liabilities" and includes liabilities related to payroll, performance-based compensation and severance, was $955 million at September 30, 2021 and $866 million at December 31, 2020. No other components of "Accrued and other current liabilities" were more than 5 percent of total current liabilities.