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Stockholders' Equity | 12 Months Ended
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Dec. 31, 2017
Equity [Abstract] |
Stockholders' Equity Note Disclosure [Text Block] | STOCKHOLDERS' EQUITY Share Repurchase Program 2015 Share Buyback Plan In the first quarter 2015, DuPont announced its intention to buy back shares of about $4,000 million using the distribution proceeds received from Chemours. In connection with the completion of the spin-off of Chemours, the Board of Directors authorized the use of the distribution proceeds to buy back shares of the company's common stock as follows: $2,000 million to be purchased and retired by December 31, 2015, which was completed during 2015, with the remainder to be purchased and retired by December 31, 2016. There were no share repurchases under this plan in the first and second quarters of 2016. The company had limited opportunity to repurchase shares in 2016, primarily due to the planned merger with Dow. However, during the second half of 2016, the company purchased and retired 13.2 million shares in the open market for a total cost of $916 million. As of December 31, 2016, in aggregate, the company paid $2,916 million and received and retired 48.2 million shares. The authorization under this buyback program expired as of January 1, 2017. 2014 Share Buyback Plan In January 2014, the company's Board of Directors authorized a $5,000 million share buyback plan that replaced the 2011 plan. During 2015, the company repurchased and retired 4.6 million shares in the open market for a total cost of $353 million. There were no share repurchases under this plan during 2016 and 2017. The authorization under this buyback program expired upon Merger. As of August 31, 2017, in aggregate, the company purchased 34.7 million shares at a total cost of $2,353 million under the plan. Treasury Stock Immediately prior to the closing of the Merger Transaction, all 87 million shares of DuPont common stock that were held in treasury were automatically canceled and retired for no consideration. Common stock held in treasury was recorded at cost. When retired, the excess of the cost of treasury stock over its par value was allocated between retained earnings ($5,657 million) and additional paid-in capital ($1,044 million). Set forth below is a reconciliation of common stock share activity for the years ended December 31, 2017, 2016 and 2015:
Shares of common stock | Issued | Held In Treasury
Balance January 1, 2015 (Predecessor) | 992,020,000 |  | (87,041,000 | )
Issued | 5,932,000 |  | — |
Repurchased | — |  | (39,564,000 | )
Retired | (39,564,000 | ) | 39,564,000 |
Balance December 31, 2015 (Predecessor) | 958,388,000 |  | (87,041,000 | )
Issued | 4,808,000 |  | — |
Repurchased | — |  | (13,152,000 | )
Retired | (13,152,000 | ) | 13,152,000 |
Balance December 31, 2016 (Predecessor) | 950,044,000 |  | (87,041,000 | )
Issued | 5,335,000 |  | — |
Retired | (87,041,000 | ) | 87,041,000 |
Balance August 31, 2017 (Predecessor) | 868,338,000 |  | — |
Balance September 1 and December 31, 2017 (Successor)1 | 100 |  | — |
1. | All of the company's issued and outstanding common stock at September 1, 2017 is held by the DowDuPont Inc.
Other Comprehensive Income (Loss) The changes and after-tax balances of components comprising accumulated other comprehensive loss are summarized below:
(In millions) | Cumulative Translation Adjustment 1 | Derivative Instruments | Pension Benefit Plans 2 | Other Benefit Plans | Unrealized Gain (Loss) on Investments | Total
2015 |  |  |  |  |  |
Balance January 1, 2015 (Predecessor) | $ | (919 | ) | $ | (6 | ) | $ | (7,895 | ) | $ | 262 |  | $ | 2 |  | $ | (8,556 | )
Other comprehensive (loss) income before reclassifications | (1,605 | ) | (25 | ) | 39 |  | 3 |  | (17 | ) | (1,605 | )
Amounts reclassified from accumulated other comprehensive income (loss) | — |  | 7 |  | 535 |  | (243 | ) | (2 | ) | 297 |
Net other comprehensive (loss) income | (1,605 | ) | (18 | ) | 574 |  | (240 | ) | (19 | ) | (1,308 | )
Spin-off of Chemours | $ | 191 |  | $ | — |  | $ | 278 |  | $ | — |  | $ | (1 | ) | $ | 468 |
Balance December 31, 2015 (Predecessor) | $ | (2,333 | ) | $ | (24 | ) | $ | (7,043 | ) | $ | 22 |  | $ | (18 | ) | $ | (9,396 | )
2016 |  |  |  |  |  |
Other comprehensive (loss) income before reclassifications | (510 | ) | 20 |  | (271 | ) | (81 | ) | (8 | ) | (850 | )
Amounts reclassified from accumulated other comprehensive income (loss) | — |  | 11 |  | 594 |  | (298 | ) | 28 |  | 335 |
Net other comprehensive (loss) income | (510 | ) | 31 |  | 323 |  | (379 | ) | 20 |  | (515 | )
Balance December 31, 2016 (Predecessor) | $ | (2,843 | ) | $ | 7 |  | $ | (6,720 | ) | $ | (357 | ) | $ | 2 |  | $ | (9,911 | )
2017 |  |  |  |  |  |  |  |  |  |  |  |
Other comprehensive income (loss) before reclassifications | 1,042 |  | 3 |  | (78 | ) | — |  | 1 |  | 968 |
Amounts reclassified from accumulated other comprehensive income (loss) | — |  | (13 | ) | 325 |  | 10 |  | (1 | ) | 321 |
Net other comprehensive income (loss) | 1,042 |  | (10 | ) | 247 |  | 10 |  | — |  | 1,289 |
Balance August 31, 2017 (Predecessor) | $ | (1,801 | ) | $ | (3 | ) | $ | (6,473 | ) | $ | (347 | ) | $ | 2 |  | $ | (8,622 | )
Balance September 1, 2017 (Successor)3 | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |
Other comprehensive income (loss) before reclassifications | (454 | ) | (2 | ) | 128 |  | (53 | ) | — |  | (381 | )
Amounts reclassified from accumulated other comprehensive income (loss) | — |  | — |  | — |  | — |  | — |  | — |
Net other comprehensive (loss) income | (454 | ) | (2 | ) | 128 |  | (53 | ) | — |  | (381 | )
Balance December 31, 2017 (Successor) | $ | (454 | ) | $ | (2 | ) | $ | 128 |  | $ | (53 | ) | $ | — |  | $ | (381 | )
1. | The cumulative translation adjustment loss for the period September 1 through December 31, 2017 is primarily driven by the strengthening of the U.S dollar (USD) against the European Euro (EUR) and the Brazilian real (BRL). The cumulative translation adjustment gain for the period January 1 through August 31, 2017 is primarily driven by the weakening of the USD against the EUR. The currency translation loss for the year ended December 31, 2016 is primarily driven by the strengthening of the USD against the EUR partially offset by the weakening of the USD against the BRL. The currency translation loss for the year ended December 31, 2015 is driven by the strengthening USD against primarily the EUR and BRL.
2. | The Pension Benefit Plans loss recognized in other comprehensive (loss) income during the year ended December 31, 2016 includes the impact of the remeasurement of the principal U.S. pension plan as of June 30, 2016. See Note 16 for additional information.
3. | In connection with the Merger, balances in accumulated other comprehensive loss at Merger Effectiveness Time were eliminated as a result of reflecting the balance sheet at fair value as of the date of the Merger. See Note 3 and 16 for further information regarding the Merger and pension and OPEB plans, respectively.
The tax (expense) benefit on the net activity related to each component of other comprehensive income (loss) were as follows:
| Successor | Predecessor
(In millions) | For the Period September 1 through December 31, 2017 | For the Period January 1 through August 31, 2017 | For the Year Ended December 31, 2016 | For the Year Ended December 31, 2015
Derivative instruments | $ | 1 |  | $ | 6 |  | $ | (19 | ) | $ | 7 |
Pension benefit plans - net | (37 | ) | (145 | ) | (163 | ) | (317 | )
Other benefit plans - net | 15 |  | (5 | ) | 194 |  | 135 |
(Provision for) benefit from income taxes related to other comprehensive income (loss) items | $ | (21 | ) | $ | (144 | ) | $ | 12 |  | $ | (175 | )
A summary of the reclassifications out of accumulated other comprehensive loss is provided as follows:
| Successor | Predecessor | Income Classification
(In millions) | For the Period September 1 through December 31, 2017 | For the Period January 1 through August 31, 2017 | For the Year Ended December 31, 2016 | For the Year Ended December 31, 2015
Derivative Instruments: | $ | — |  | $ | (21 | ) | $ | 18 |  | $ | 12 |  | (1)
Tax expense (benefit) | — |  | 8 |  | (7 | ) | (5 | ) | (2)
After-tax | $ | — |  | $ | (13 | ) | $ | 11 |  | $ | 7 |  |
Amortization of pension benefit plans: |  |  |  |  |  |  |  |  |
Prior service benefit | — |  | (3 | ) | (6 | ) | (9 | ) | (3)
Actuarial losses | — |  | 506 |  | 822 |  | 768 |  | (3)
Curtailment gain (loss) | — |  | — |  | 40 |  | (6 | ) | (3)
Settlement loss | — |  | — |  | 62 |  | 76 |  | (3)
Total before tax | $ | — |  | $ | 503 |  | $ | 918 |  | $ | 829 |  |
Tax benefit | — |  | (178 | ) | (324 | ) | (294 | ) | (2)
After-tax | $ | — |  | $ | 325 |  | $ | 594 |  | $ | 535 |  |
Amortization of other benefit plans: |  |  |  |  |  |  |  |  |
Prior service benefit | — |  | (46 | ) | (134 | ) | (182 | ) | (3)
Actuarial losses | — |  | 61 |  | 78 |  | 78 |  | (3)
Curtailment gain | — |  | — |  | (392 | ) | (274 | ) | (3)
Total before tax | $ | — |  | $ | 15 |  | $ | (448 | ) | $ | (378 | ) |
Tax (benefit) expense | — |  | (5 | ) | 150 |  | 135 |  | (2)
After-tax | $ | — |  | $ | 10 |  | $ | (298 | ) | $ | (243 | ) |
Net realized (losses) gains on investments, before tax: | — |  | (1 | ) | 28 |  | (2 | ) | (4)
Tax expense | — |  | — |  | — |  | — |  | (2)
After-tax | $ | — |  | $ | (1 | ) | $ | 28 |  | $ | (2 | ) |
Total reclassifications for the period, after-tax | $ | — |  | $ | 321 |  | $ | 335 |  | $ | 297 |  |
1. | Cost of goods sold.
2. | Provision for income taxes from continuing operations.
3. | These accumulated other comprehensive loss components are included in the computation of net periodic benefit cost of the company's pension and other benefit plans. See Note 16 for additional information.
4. | Sundry income - net.
The tax benefit (expense) recorded in Stockholders' Equity was $33 million and $(138) million for the years ended December 31, 2016 and 2015, respectively. Included in these amounts were tax benefits of $21 million and $37 million for the years ended December 31, 2016 and 2015, respectively, associated with stock compensation programs. The remainder consists of amounts recorded within other comprehensive loss as shown in the table above.

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- Definition The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -URI http://asc.fasb.org/topic&trid=2208762 + Details
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