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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Narrative - USD ($)
$ / shares in Units, $ in Millions
3 Months Ended 12 Months Ended
Jan. 01, 2019
Apr. 01, 2018
Jan. 01, 2018
Dec. 31, 2020
Sep. 30, 2020
Jun. 30, 2020
Mar. 31, 2020
Dec. 31, 2019
Sep. 30, 2019
Jun. 30, 2019
Mar. 31, 2019
Dec. 31, 2020
Dec. 31, 2019
Dec. 31, 2018
Percentage of LIFO Inventory       30.00%       32.00%       30.00% 32.00%  
Percentage of FIFO Inventory       58.00%       58.00%       58.00% 58.00%  
Percentage of Weighted Average Cost Inventory       12.00%       10.00%       12.00% 10.00%  
Operating Lease, Right-of-Use Asset       $ 1,856       $ 2,072       $ 1,856 $ 2,072  
Operating Lease, Liability       $ 1,937               $ 1,937    
Dividends declared (in dollars per share)       $ 0.70 $ 0.70 $ 0.70 $ 0.70 $ 0.70 $ 0.70 $ 0.70   $ 2.80 $ 2.10 $ 0
Other current assets       $ 889       $ 679       $ 889 $ 679  
Minimum                            
Useful life                       3 years    
Maximum                            
Useful life                       20 years    
Asset retirement obligations, estimated remaining useful life                       10 years    
The Dow Chemical Company                            
Marketable securities 2               0         0  
Other current assets               592         592  
The Dow Chemical Company | Previously Reported [Member]                            
Marketable securities 2               21         21  
Other current assets               571         $ 571  
Dow Inc. [Member]                            
Dividends declared (in dollars per share)                       $ 2.80 $ 2.10  
Marketable securities 2               0         $ 0  
Other current assets               679         679  
Dow Inc. [Member] | Previously Reported [Member]                            
Marketable securities 2               21         21  
Other current assets               $ 658         $ 658  
Accounting Standards Update 2016-02 [Member]                            
Operating Lease, Right-of-Use Asset $ 2,300                          
Stockholders' Equity, Period Increase (Decrease)                     $ 32      
Retained Earnings [Member]                            
Stockholders' Equity, Period Increase (Decrease) $ 183 $ 1,057 $ 68                      
AOCI Attributable to Parent [Member]                            
Stockholders' Equity, Period Increase (Decrease)     $ 20