Divestitures and Other Transactions

3 Months Ended

Mar. 31, 2014

Discontinued Operations and Disposal Groups [Abstract]

Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]

Divestitures and Other Transactions

Glass Laminating Solutions/Vinyls

In November 2013, DuPont entered into a definitive agreement to sell Glass Laminating Solutions/Vinyls (GLS/Vinyls), a part of Packaging & Industrial Polymers, to Kuraray Co. Ltd. for $543, plus the value of the inventories. The sale is expected to close about mid-2014 pending customary closing conditions, including timing of antitrust clearance.

The assets classified as held for sale at March 31, 2014 and December 31, 2013 related to GLS/Vinyls primarily consist of inventory and property, plant and equipment.

Performance Chemicals

On October 24, 2013, DuPont announced that it intends to separate its Performance Chemicals segment through a U.S. tax-free spin-off to shareholders, subject to customary closing conditions. The company expects to complete the separation about mid-2015. During the three months ended March 31, 2014, the company incurred $16 of costs associated with the transaction which were reported in Other operating charges in the interim Consolidated Income Statements. These transaction costs primarily relate to professional fees associated with preparation of regulatory filings and separation activities within finance, legal and information system functions.

Performance Coatings

In February 2013, the company sold its Performance Coatings business to Flash Bermuda Co. Ltd., a Bermuda exempted limited liability company formed by affiliates of The Carlyle Group (collectively referred to as "Carlyle"). The sale resulted in a pre-tax gain of $2,683 ($1,942 net of tax). The gain was recorded in Income from discontinued operations after income taxes in the company's interim Consolidated Income Statements for the three months ended March 31, 2013.

The results of discontinued operations are summarized below:

	Three Months Ended
	March 31,
	2013
Net sales	$	331
Income before income taxes	$	2,715
Provision for income taxes	747
Income from discontinued operations after income taxes	$	1,968