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SUPPLEMENTARY INFORMATION (Tables) | 9 Months Ended
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Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Sundry Income, Net |
Dow Inc. Sundry Income (Expense) – Net | Three Months Ended | Nine Months Ended
In millions | Sep 30, 2023 | Sep 30, 2022 | Sep 30, 2023 | Sep 30, 2022
Non-operating pension and other postretirement benefit plan net credits 1 | $ | 97 |  | $ | 89 |  | $ | 290 |  | $ | 267 |
Foreign exchange losses 2 | (39) |  | (31) |  | (236) |  | (46) |
Gain on sales of other assets and investments 3 | — |  | 10 |  | 74 |  | 53 |
Asset impairments and related costs 4 | — |  | — |  | (18) |  | — |
Indemnification and other transaction related costs 5 | 21 |  | (7) |  | 17 |  | (3) |
Loss on early extinguishment of debt | — |  | — |  | — |  | (8) |
Other - net | 13 |  | 8 |  | 75 |  | 29 |
Total sundry income (expense) – net | $ | 92 |  | $ | 69 |  | $ | 202 |  | $ | 292 |
1.See Note 12 for additional information. 2.Foreign exchange losses for the three and nine months ended September 30, 2023 and September 30, 2022 relate primarily to exposures in the Argentinian peso. 3.The nine months ended September 30, 2023 includes gains associated with the sale of shares of a previously impaired equity method investment. 4.Certain obligations associated with a previously impaired equity method investment. 5.Primarily related to charges associated with agreements entered into with DuPont and Corteva as part of the separation and distribution.

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