XML 46 R31.htm IDEA: XBRL DOCUMENT

RELATED PARTY TRANSACTIONS (Notes)	12 Months Ended
RELATED PARTY TRANSACTIONS (Notes)	Dec. 31, 2017
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	RELATED PARTY TRANSACTIONS Effective with the Merger, Dow reports transactions with DowDuPont and DuPont and its affiliates as related party transactions. The Company has committed to fund a portion of DowDuPont's share repurchases and dividends paid to common stockholders. Funding is accomplished through intercompany loans. On a quarterly basis, the Company's Board reviews and determines a dividend distribution to DowDuPont to settle the intercompany loans. The dividend distribution considers the level of the Company’s earnings and cash flows and the outstanding intercompany loan balances. In the fourth quarter of 2017, the Company declared and paid dividends to DowDuPont of $1,056 million. At December 31, 2017, the Company's outstanding intercompany loan balance was insignifcant. In addition, at December 31, 2017, Dow had a receivable with DowDuPont of $354 million, included in "Accounts and notes receivable - Other" in the consolidated balance sheets and related to a tax sharing agreement. Transactions with DuPont and its affiliates in the period from September 1, 2017 through December 31, 2017, were not material to the consolidated financial statements.