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SEGMENTS AND GEOGRAPHIC REGIONS (Notes)
 6 Months Ended
Jun. 30, 2020
Segment Reporting [Abstract]  
Segments and Geographic Regions [Text Block] SEGMENTS AND GEOGRAPHIC REGIONSDow’s measure of profit/loss for segment reporting purposes is Operating EBIT (for the three months ended June 30, 2020 and 2019 and the six months ended June 30, 2020) and pro forma Operating EBIT (for the six months ended June 30, 2019) as this is the manner in which the Company's chief operating decision maker ("CODM") assesses performance and allocates resources. The Company defines Operating EBIT as earnings (i.e., "Income (loss) from continuing operations before income taxes") before interest, excluding the impact of significant items. The Company defines pro forma Operating EBIT as earnings (i.e., "Income (loss) from continuing operations before income taxes") before interest, plus pro forma adjustments, excluding the impact of significant items. Operating EBIT and pro forma Operating EBIT by segment include all operating items relating to the businesses; items that principally apply to Dow as a whole are assigned to Corporate. The Company also presents pro forma net sales for the six months ended June 30, 2019 in this footnote as it is included in management's measure of segment performance and is regularly reviewed by the CODM. Pro forma net sales includes the impact of various manufacturing, supply and service related agreements entered into with DuPont and Corteva in connection with the separation which provide for different pricing than the historical intercompany and intracompany pricing practices of TDCC and Historical DuPont.
Segment InformationPack. & Spec. PlasticsInd. Interm. & Infrast.Perf. Materials & CoatingsCorp.Total
In millions
Three months ended Jun 30, 2020
Net sales$4,001  $2,417  $1,855  $81  $8,354  
Equity in earnings (losses) of nonconsolidated affiliates20  (113) 2  (4) (95) 
Dow Inc. Operating EBIT 1
318  (220) 27  (68) 57  
Three months ended Jun 30, 2019
Net sales$5,205  $3,342  $2,356  $111  $11,014  
Equity in earnings (losses) of nonconsolidated affiliates74  (78) 1  (12) (15) 
Dow Inc. Operating EBIT 1
768  154  214  (77) 1,059  
Six months ended Jun 30, 2020
Net sales$8,610  $5,462  $3,920  $132  $18,124  
Equity in earnings (losses) of nonconsolidated affiliates25  (189) 3  (23) (184) 
Dow Inc. Operating EBIT 1
898  (45) 189  (142) 900  
Six months ended Jun 30, 2019
Net sales$10,343  $6,822  $4,638  $180  $21,983  
Pro forma net sales10,343  6,831  4,676  180  22,030  
Equity in earnings (losses) of nonconsolidated affiliates112  (126) 1  (16) (29) 
Dow Inc. pro forma Operating EBIT 2
1,458  431  485  (172) 2,202  
1. Operating EBIT for TDCC for the three months ended June 30, 2020 and 2019 and for the six months ended June 30, 2020 is substantially the same as that of Dow Inc. and therefore has not been disclosed separately in the table above. A reconciliation of "Income (loss) from continuing operations, net of tax" to Operating EBIT is provided below.
2. Pro forma Operating EBIT for TDCC for the six months ended June 30, 2019 is substantially the same as that of Dow Inc. and therefore has not been disclosed separately in the table above. A reconciliation of "Income from continuing operations, net of tax" to pro forma Operating EBIT is provided below.

Reconciliation of "Income (loss) from continuing operations, net of tax" to Operating EBIT Three Months EndedSix Months Ended
In millionsJun 30, 2020Jun 30, 2019Jun 30, 2020
Income (loss) from continuing operations, net of tax
$(217) $90  $41  
+ Provision for income taxes on continuing operations
34  125  172  
Income (loss) from continuing operations before income taxes
$(183) $215  $213  
- Interest income6  21  21  
+ Interest expense and amortization of debt discount
200  237  415  
- Significant items(46) (628) (293) 
Operating EBIT$57  $1,059  $900  


Reconciliation of "Income from continuing operations, net of tax" to Pro Forma Operating EBITSix Months Ended
In millionsJun 30, 2019
Income from continuing operations, net of tax
$246  
+ Provision for income taxes on continuing operations
266  
Income from continuing operations before income taxes
$512  
- Interest income39  
+ Interest expense and amortization of debt discount
478  
+ Pro forma adjustments 1
65  
- Significant items(1,186) 
Pro forma Operating EBIT
$2,202  
1.Pro forma adjustments include (1) the margin impact of various manufacturing, supply and service related agreements entered into with DuPont and Corteva in connection with the separation which provide for different pricing than the historical intercompany and intracompany pricing practices of TDCC and Historical DuPont and (2) the elimination of the impact of events directly attributable to the Merger, internal reorganization and business realignment, separation, distribution and other related transactions (e.g., one-time transaction costs).
The following tables summarize the pretax impact of significant items by segment that are excluded from Operating EBIT and pro forma Operating EBIT:

Significant Items by SegmentThree Months Ended Jun 30, 2020Six Months Ended Jun 30, 2020
Pack. & Spec. PlasticsInd. Interm. & Infrast.Perf. Mat. & CoatingsCorp.TotalPack. & Spec. PlasticsInd. Interm. & Infrast.Perf. Mat. & CoatingsCorp.Total
In millions
Integration and separation costs 1
$—  $—  $—  $(46) $(46) $—  $—  $—  $(111) $(111) 
Restructuring and asset related charges - net 2
(6) —  —  —  (6) (12) —  —  (90) (102) 
Litigation related charges, awards and adjustments 3
6  —  —  —  6  6  —  —  —  6  
Loss on early extinguishment of debt 4
—  —  —  —  —  —  —  —  (86) (86) 
Total
$—  $—  $—  $(46) $(46) $(6) $—  $—  $(287) $(293) 
1. Costs related to business separation activities.
2. Includes Board approved restructuring plans and asset related charges, which include other asset impairments. See Note 5 for additional information.
3. Includes a gain associated with a legal settlement with Nova. See Note 12 for additional information.
4. The Company retired outstanding long-term debt resulting in a loss on early extinguishment. See Note 11 for additional information.

Significant Items by SegmentThree Months Ended Jun 30, 2019Six Months Ended Jun 30, 2019
Pack. & Spec. PlasticsInd. Interm. & Infrast.Perf. Mat. & CoatingsCorp.TotalPack. & Spec. PlasticsInd. Interm. & Infrast.Perf. Mat. & CoatingsCorp.Total
In millions
Indemnification and other transaction related costs 1
$—  $—  $—  $(127) $(127) $—  $—  $—  $(127) $(127) 
Integration and separation costs 2
—  —  —  (348) (348) —  —  —  (750) (750) 
Restructuring and asset related charges - net 3
(6) —  (22) (37) (65) (19) —  (22) (180) (221) 
Loss on divestiture 4
—  —  —  (44) (44) —  —  —  (44) (44) 
Loss on early extinguishment of debt 5
—  —  —  (44) (44) —  —  —  (44) (44) 
Total
$(6) $—  $(22) $(600) $(628) $(19) $—  $(22) $(1,145) $(1,186) 
1. Includes charges primarily associated with agreements entered into with DuPont and Corteva as part of the separation and distribution which, among other matters, provides for cross-indemnities and allocations of obligations and liabilities for periods prior to, at and after the completion of the separation.
2. Costs related to post-Merger integration and business separation activities. The six months ended June 30, 2019 excludes one-time transaction costs directly attributable to the Merger.
3. Includes Board approved restructuring plans and asset related charges, which include other asset impairments. See Note 5 for additional information.
4. Includes post-closing adjustments on a previous divestiture.
5. The Company retired outstanding long-term debt resulting in a loss on early extinguishment. See Note 11 for additional information.