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Restructuring and Asset Related Charges
 9 Months Ended
Sep. 30, 2020
Restructuring and Related Activities [Abstract]  
Restructuring and Related Activities Disclosure [Text Block] RESTRUCTURING AND ASSET RELATED CHARGES - NET
Execute to Win Productivity Program
During the first quarter of 2020, Corteva approved restructuring actions designed to improve productivity through optimizing certain operational and organizational structures primarily related to the Execute to Win Productivity Program. As a result of these actions, the company expects to record total pre-tax restructuring charges of approximately $185 million, comprised of approximately $125 million of asset related charges (of which $30 million relates to asset retirement obligations), and $60 million of severance and related benefit costs. Of the $185 million, approximately $110 million relates to crop protection, $15 million relates to seed, and $60 million relates to corporate expenses. Future cash payments related to this charge are anticipated to be approximately $85 million, primarily related to the payment of severance and related benefits and asset retirement obligations.

The Execute to Win Productivity Program charges related to the segments, as well as corporate expenses, were as follows:
Three Months Ended
September 30,		Nine Months Ended
September 30,
(In millions)20202020
Seed$— $3 
Crop Protection30 85 
Corporate expenses— 46 
Total$30 $134 

The below is a summary of charges incurred related to the Execute to Win Productivity Program for the three and nine months ended September 30, 2020:
Three Months Ended
September 30,		Nine Months Ended
September 30,
(In millions)20202020
Severance and related benefit costs$— $46 
Asset related charges30 88 
Total restructuring and asset related charges - net$30 $134 

A reconciliation of the December 31, 2019 to the September 30, 2020 liability balances related to the Execute to Win Productivity Program is summarized below:
(In millions)Severance and Related Benefit CostsAsset RelatedTotal
Balance at December 31, 2019$— $— $— 
Charges to income from continuing operations for the nine months ended September 30, 202046 88 134 
Payments(5)(3)(8)
Asset write-offs— (82)(82)
Balance at September 30, 2020$41 $3 $44 

In addition to the above, the company has recorded asset retirement obligations of $29 million as of September 30, 2020. The asset retirement obligations relate to the company’s required demolition and removal for buildings and equipment at third party leased sites and will be recognized as asset related charges over the remaining useful lives of the related assets.  The company’s leases require these assets be removed from leased land within 12-24 months of operations being ceased. The company expects operations will cease in 2020 and the assets will be removed within the contractual timeframe.
DowDuPont Cost Synergy Program
In September and November 2017, DowDuPont and EID approved post-merger restructuring actions under the DowDuPont Cost Synergy Program (the “Synergy Program”), adopted at the time by the DowDuPont Board of Directors. The Synergy Program was designed to integrate and optimize the organization following the Merger and in preparation for the Distributions. The company recorded pre-tax restructuring charges of $851 million inception-to-date under the Synergy Program, consisting of severance and related benefit costs of $319 million, contract termination costs of $193 million, and asset write-downs and write-offs of $339 million. The company does not anticipate any additional material charges under the Synergy Program. Actions associated with the Synergy Program, including employee separations, were substantially complete by the end of 2019.

The Synergy Program charges (benefits) related to the segments, as well as corporate expenses, were as follows:
Three Months Ended
September 30,		Nine Months Ended
September 30,
(In millions)2020201920202019
Seed$(1)$(7)$(7)$66 
Crop Protection10 (1)13 28 
Corporate expenses— — — 20 
Total$9 $(8)$6 $114 

The below is a summary of charges (benefits) incurred related to the Synergy Program for the three and nine months ended September 30, 2020 and 2019:
Three Months Ended
September 30,		Nine Months Ended
September 30,
(In millions)2020201920202019
Severance and related benefit costs$— $— $— $14 
Contract termination charges— — — 69 
Asset related (benefits) charges9 (8)6 31 
Total restructuring and asset related charges (benefits) - net$9 $(8)$6 $114 

A reconciliation of the December 31, 2019 to the September 30, 2020 liability balances related to the Synergy Program is summarized below:
(In millions)Severance and Related Benefit Costs
Costs Associated with Exit and Disposal Activities1
Asset RelatedTotal
Balance at December 31, 2019$29 $40 $— $69 
Charges to income from continuing operations for the nine months ended September 30, 2020— — 9 9 
Payments(16)(8)2 (22)
Asset write-offs— — (11)(11)
Balance at September 30, 2020$13 $32 $— $45 
1.Relates primarily to contract terminations charges.

Other Asset Related Charges
During the three and nine months ended September 30, 2020, the company recognized $10 million and $158 million, respectively, in restructuring and asset related charges, net in the interim consolidated statement of operations, from non-cash accelerated prepaid royalty amortization expense related to Roundup Ready 2 Yield® and Roundup Ready 2 Xtend® herbicide tolerance traits.

Asset Impairments
During the three months ended September 30, 2019, and in connection with strategic product and portfolio reviews, the company determined that the fair value of certain intangible assets classified as developed technology, other intangible assets and in-process research and development ("IPR&D") within the Seed segment that primarily relate to heritage DAS intangibles previously acquired from Cooperativa Central de Pesquisa Agrícola's ("Coodetec"), was less than the carrying value. As a
result, the company recorded a pre-tax, non-cash intangible asset impairment charge of $54 million ($41 million after-tax), which is reflected in restructuring and asset related charges - net, in the company's Consolidated Statements of Operations. Refer to Note 12 - Other Intangible Assets, and Note 18 - Fair Value Measurements, for further information.