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SUPPLEMENTARY INFORMATION
 12 Months Ended
Dec. 31, 2017
Supplementary Information [Abstract]  
Supplementary Information Disclosure [Text Block]
SUPPLEMENTARY INFORMATION
Sundry Income (Expense) – Net
  
  
  
In millions
2017
2016
2015
Gain on sales of other assets and investments
$
182

$
170

$
237

Interest income
106

107

71

Foreign exchange losses
(72
)
(126
)
(191
)
Gain on divestiture of DAS Divested Ag Business 1
635

—

—

Gain on divestiture of the EAA Business 1
227

—

—

Gain related to Nova patent infringement award 2
137

—

—

Impact of split-off of chlorine value chain 3
7

6

2,233

Loss related to Bayer CropScience arbitration matter 2
(469
)
—

—

Gain on ownership restructure of Dow Corning 4
—

2,445

—

Settlement of the urethane matters class action lawsuit and opt-out cases 2
—

(1,235
)
—

Costs associated with transactions and productivity actions 5
—

(41
)
(119
)
Implant liability adjustment 2
—

27

—

Gain (loss) on divestiture of AgroFresh business 1, 6
—

(25
)
618

Gain (loss) on sale of MEGlobal 1
—

(1
)
723

Gain on sale of a Dow AgroSciences subsidiary 7
—

—

44

Gain on divestiture of ANGUS Chemical Company 1
—

—

682

Gain on Univation step acquisition 4
—

—

361

Gain on divestiture of Sodium Borohydride business 1
—

—

20

Loss on early extinguishment of debt 8
—

—

(8
)
Reclassification of cumulative translation adjustments
8

—

(4
)
Other - net
116

125

49

Total sundry income (expense) – net
$
877

$
1,452

$
4,716

1.
See Note 5 for additional information.
2.
See Note 16 for additional information.
3.
See Note 7 for additional information.
4.
See Note 4 for additional information.
5.
Transaction costs primarily associated with the separation of the chlorine value chain.
6.
Includes a $5 million loss in 2016 ($8 million loss in 2015) on mark-to-market adjustments related to warrants.
7.
See Note 23 for additional information.
8.
Excludes $68 million related to the split-off of the chlorine value chain. See Notes 7 and 15 for additional information.

Accrued and Other Current Liabilities
“Accrued and other current liabilities” were $4,025 million at December 31, 2017 and $4,481 million at December 31, 2016. Accrued payroll, which is a component of "Accrued and other current liabilities," was $1,109 million at December 31, 2017 and $1,105 million at December 31, 2016. No other components of "Accrued and other current liabilities" was more than 5 percent of total current liabilities.

Other Noncurrent Obligations
The Company received $524 million in the third quarter of 2017 for advance payments from customers related to long-term ethylene supply agreements. At December 31, 2017, $12 million was classified as "Accrued and other current liabilities" with the remaining balance of $508 million classified as "Other noncurrent obligations."

Other Investments
The Company has investments in company-owned life insurance policies, which are recorded at their cash surrender value as of each balance sheet date. In 2015, the Company repaid $697 million of principal outstanding loan amounts plus accrued interest, which was reflected in "Purchases of investments" in the consolidated statements of cash flows.