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Segment Reporting (Notes)
 9 Months Ended
Sep. 30, 2023
Segment Reporting [Abstract]  
Segment Reporting Disclosure [Text Block] SEGMENT INFORMATION
Corteva’s reportable segments reflects the manner in which its chief operating decision maker ("CODM") allocates resources and assesses performance, which is at the operating segment level (seed and crop protection). For purposes of allocating resources to the segments and assessing segment performance, segment operating EBITDA is the primary measure used by Corteva’s CODM. The company defines segment operating EBITDA as earnings (loss) (i.e., income (loss) from continuing operations before income taxes) before interest, depreciation, amortization, corporate expenses, non-operating benefits (costs), foreign exchange gains (losses), and net unrealized gain or loss from mark-to-market activity for certain foreign currency derivative instruments that do not qualify for hedge accounting, excluding the impact of significant items. Non-operating benefits (costs) consists of non-operating pension and other post-employment benefit (OPEB) credits (costs), tax indemnification adjustments and environmental remediation and legal costs associated with legacy EIDP businesses and sites. Tax indemnification adjustments relate to changes in indemnification balances, as a result of the application of the terms of the Tax Matters Agreement, between Corteva and Dow and/or DuPont that are recorded by the company as pre-tax income or expense. Net unrealized gain or loss from mark-to-market activity for certain foreign currency derivative instruments that do not qualify for hedge accounting represents the non-cash net gain (loss) from changes in fair value of certain undesignated foreign currency derivative contracts. Upon settlement, which is within the same calendar year of execution of the contract, the realized gain (loss) from the changes in fair value of the non-qualified foreign currency derivative contracts will be reported in the respective segment results to reflect the economic effects of the foreign currency derivative contracts without the resulting unrealized mark to fair value volatility.

As of and for the Three Months Ended September 30,
(In millions)
SeedCrop ProtectionTotal
2023   
Net sales$878 $1,712 $2,590 
Segment operating EBITDA$(138)$184 $46 
Segment assets1
$22,829 $15,446 $38,275 
2022   
Net sales$862 $1,915 $2,777 
Segment operating EBITDA$(224)$352 $128 
Segment assets1
$22,665 $13,474 $36,139 
1.    Segment assets at December 31, 2022 were $22,952 million and $14,097 million for Seed and Crop Protection, respectively.
For the Nine Months Ended September 30,
(In millions)
SeedCrop ProtectionTotal
2023   
Net sales$7,837 $5,682 $13,519 
Segment operating EBITDA$1,972 $1,107 $3,079 
2022 
Net sales$7,333 $6,297 $13,630 
Segment operating EBITDA$1,585 $1,352 $2,937 

Reconciliation to interim Consolidated Financial Statements
Income (loss) from continuing operations after income taxes to segment operating EBITDA

(In millions)
Three Months Ended
September 30,		Nine Months Ended
September 30,
2023202220232022
Income (loss) from continuing operations after income taxes$(315)$(322)$1,172 $1,257 
Provision for (benefit from) income taxes on continuing operations(129)(74)244 372 
Income (loss) from continuing operations before income taxes(444)(396)1,416 1,629 
Depreciation and amortization306 310 899 919 
Interest income(59)(36)(153)(75)
Interest expense58 18 171 43 
Exchange (gains) losses102 13 242 96 
Non-operating (benefits) costs28 (9)115 (134)
Mark-to-market (gains) losses on certain foreign currency contracts not designated as hedges(44)(6)34 (3)
Significant items (benefit) charge71 202 271 379 
Corporate expenses28 32 84 83 
Segment operating EBITDA$46 $128 $3,079 $2,937 

Segment assets to total assets (in millions)
September 30, 2023December 31, 2022September 30, 2022
Total segment assets$38,275 $37,049 $36,139 
Corporate assets4,835 5,569 4,512 
Total assets$43,110 $42,618 $40,651 

Significant Pre-tax (Charges) Benefits Not Included in Segment Operating EBITDA
The three and nine months ended September 30, 2023 and 2022, respectively, included the following significant pre-tax (charges) benefits which are excluded from segment operating EBITDA:
(In millions)SeedCrop ProtectionCorporateTotal
For the Three Months Ended September 30, 2023
Restructuring and asset related charges - net1
$1 $— $(3)$(2)
Estimated settlement expense2
— (66)— (66)
Gain (loss) on sale of business, assets and equity investments3
4 — — 4 
Acquisition-related costs5
— (7)— (7)
Total$5 $(73)$(3)$(71)
(In millions)SeedCrop ProtectionCorporateTotal
For the Three Months Ended September 30, 2022
Restructuring and asset related charges - net1
$(66)$(20)$(66)$(152)
Estimated settlement expense2
— (40)— (40)
Inventory write-offs3
(32)— — (32)
Gain (loss) on sale of business, assets and equity investments3
— 15 — 15 
Settlement costs associated with Russia Exit3
(2)— — (2)
Employee Retention Credit6 3 — 9 
Total$(94)$(42)$(66)$(202)

(in millions)SeedCrop ProtectionCorporateTotal
For the Nine Months Ended September 30, 2023
Restructuring and asset related charges - net1
$(74)$(11)$(10)$(95)
Estimated settlement expense2
— (156)— (156)
Inventory write-offs3
(7)— — (7)
Gain (loss) on sale of business, assets and equity investments3
4 3 — 7 
Seed sale associated with Russia Exit3,4
18 — — 18 
Acquisition-related costs5
— (41)— (41)
Employee Retention Credit— 3 — 3 
Total$(59)$(202)$(10)$(271)

(in millions)SeedCrop ProtectionCorporateTotal
For the Nine Months Ended September 30, 2022
Restructuring and asset related charges - net1
$(197)$(20)$(83)$(300)
Estimated settlement expense2
— (57)— (57)
Inventory write-offs3
(33)— — (33)
Gain (loss) on sale of business3
— 15 — 15 
Loss on sale of equity investment3
(5)— — (5)
Settlement costs associated with Russia Exit3
(8)— — (8)
Employee Retention Credit6 3 — 9 
Total$(237)$(59)$(83)$(379)
1.Includes restructuring plans and asset related charges as well as accelerated prepaid amortization expense. See Note 5 - Restructuring and Asset Related Charges - Net, to the interim Consolidated Financial Statements, for additional information.
2.Consists of estimated Lorsban® related charges.
3.Incremental gains (losses) associated with activities related to the 2022 Restructuring Actions.
4.Includes a benefit (charge) of $18 million for the nine months ended September 30, 2023, relating to the sale of seeds already under production in Russia when the decision to exit the country was made and that the company was contractually required to purchase. It consists of $71 million of net sales and $53 million of cost of goods sold for the nine months ended September 30, 2023.
5.Relates to acquisition-related costs, including transaction and third-party integration costs associated with the completed acquisitions of Stoller and Symborg as well as the recognition of the inventory fair value step-up. See Note 3 - Business Combinations, to the interim Consolidated Financial Statements, for additional information.