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Summary of Sundry Income (Expense) - Net (Details) - USD ($) $ in Millions | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jun. 30, 2022 | Jun. 30, 2021 | Jun. 30, 2022 | Jun. 30, 2021
Gain (Loss) on Extinguishment of Debt | $ (8) | $ (102) | $ (8) | $ (102)
Charges related to separation, distribution and tax matters agreements | 8 | 5 | (4) | 5
Sundry income (expense) - net | 75 | (3) | 223 | 125
Nonoperating Income (Expense) |  |  |  |
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) | 89 | 86 | 178 | 161
Foreign Currency Transaction Gain (Loss), before Tax | (17) | (8) | (15) | (16)
Gain (Loss) on Extinguishment of Debt | 8 | 102 | 8 | 102
Gain (Loss) on Disposition of Other Assets | 12 | 14 | 43 | 62
Charges related to separation, distribution and tax matters agreements | (8) | (5) | (4) | (5)
Other Nonoperating Income (Expense) | 7 | 12 | 21 | 25
Sundry income (expense) - net | 75 | (3) | 223 | 125
The Dow Chemical Company |  |  |  |
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) | 89 | 86 | 178 | 161
Foreign Currency Transaction Gain (Loss), before Tax | (22) | (4) | (20) | (16)
Gain (Loss) on Extinguishment of Debt | 8 | 102 | 8 | 102
Gain (Loss) on Disposition of Other Assets | 12 | 14 | 43 | 62
Other Nonoperating Income (Expense) | 7 | 12 | 21 | 20
Sundry income (expense) - net | $ 78 | $ 6 | $ 214 | $ 125

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