Consolidated Statements of Income (Loss) - USD ($) $ in Millions	3 Months Ended
Mar. 31, 2019	Mar. 31, 2018
Consolidated Statements of Income (Loss) [Abstract]
Net sales	$ 2,812	$ 2,500
Cost of sales	1,713	1,545
Gross margin	1,099	955
Operating expenses:
Selling, general and administrative expenses	401	501
Research, development and engineering expenses	249	241
Amortization of purchased intangibles	29	19
Operating income	420	194
Equity in earnings of affiliated companies	25	39
Interest income	7	13
Interest expense	(52)	(52)
Translated earnings contract gain (loss), net (Note 10)	184	(622)
Other expense, net	(9)	(37)
Income (loss) before income taxes	575	(465)
Provision for income taxes (Note 5)	(76)	(124)
Net income (loss) attributable to Corning Incorporated	$ 499	$ (589)
Earnings (loss) per common share attributable to Corning Incorporated:
Basic (Note 6)	$ 0.61	$ (0.72)
Diluted (Note 6)	$ 0.55	$ (0.72)

The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use. Also included are the engineering expenses that are incurred while working on new product design, capacity, optimization programs, etc for products that are not currently being produced.

No definition available.