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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - PROPERTY, PLANT AND EQUIPMENT AND GOODWILL (Details) - USD ($) $ in Millions | 3 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018
Capitalized exploratory well costs for continuing operations |  |  |  |
Balance — beginning of year | $ 424 | $ 424 | $ 112 | $ 108
Exploratory well costs acquired through the Acquisition |  | 0 | 231 | 0
Additions to capitalized exploratory well costs pending the determination of proved reserves |  | 122 | 383 | 220
Reclassifications to property, plant and equipment based on the determination of proved reserves |  | (309) | (230) | (198)
Capitalized exploratory well costs charged to expense |  | (26) | (72) | (18)
Balance — end of year |  | 211 | 424 | $ 112
Net capitalized costs attributable to unproved properties |  | $ 18,600 | 29,500 |
Goodwill derecognized | $ 1,200 |  |  |
Chemical | Low end of range |  |  |  |
Capitalized exploratory well costs for continuing operations |  |  |  |
The estimated useful lives of Occidental's chemical assets |  | 3 years |  |
Chemical | High end of range |  |  |  |
Capitalized exploratory well costs for continuing operations |  |  |  |
The estimated useful lives of Occidental's chemical assets |  | 50 years |  |
Midstream and marketing |  |  |  |
Capitalized exploratory well costs for continuing operations |  |  |  |
Goodwill |  |  | $ 1,200 |

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- Definition Capitalized costs of unproven properties that include fee ownership or a lease, concession, or other interest representing the right to extract oil or gas subject to such terms as may be imposed by the conveyance of that interest. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=68064819&loc=d3e61926-109447 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -URI http://asc.fasb.org/topic&trid=2145477 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=68064819&loc=d3e61901-109447 + Details
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