Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2016

Earnings per share

Earnings Per Share Computations

(Amounts in millions, except per share amounts)	2016		2015		2014
Numerator:
Net income attributable to 3M	$	5,050	$	4,833	$	4,956
Denominator:
Denominator for weighted average 3M common shares outstanding – basic		604.7		625.6		649.2
Dilution associated with the Company’s stock-based compensation plans		14.0		11.6		12.8
Denominator for weighted average 3M common shares outstanding – diluted		618.7		637.2		662.0
Earnings per share attributable to 3M common shareholders – basic	$	8.35	$	7.72	$	7.63
Earnings per share attributable to 3M common shareholders – diluted	$	8.16	$	7.58	$	7.49

Revision In Application Of Accounting Standards Codification For Contingencies In Respect to Respirator Mark And Asbestos Liability Member

Impact on previously reported values after correction

	December 31, 2015						December 31, 2014
(Millions)	Previously Reported		Adjustment		As Revised		Previously Reported		Adjustment		As Revised
Other assets	$	1,053	$	165	$	1,218	$	1,769	$	165	$	1,934
Total assets		32,718		165		32,883		31,209		165		31,374
Other liabilities		1,580		444		2,024		1,555		444		1,999
Total liabilities		20,971		444		21,415		18,067		444		18,511
Retained earnings		36,575		(279)		36,296		34,317		(279)		34,038
Total 3M Company shareholders' equity		11,708		(279)		11,429		13,109		(279)		12,830
Total equity		11,747		(279)		11,468		13,142		(279)		12,863