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Stockholders' Equity | 9 Months Ended
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Sep. 30, 2018
Equity [Abstract] |
Stockholders' Equity Note Disclosure [Text Block] | STOCKHOLDERS' EQUITY Other Comprehensive (Loss) Income The changes and after-tax balances of components comprising accumulated other comprehensive (loss) income are summarized below:
(In millions) | Cumulative Translation Adjustment 1 | Derivative Instruments | Pension Benefit Plans | Other Benefit Plans | Unrealized Gain (Loss) on Investments | Total
2017 |  |  |  |  |  |
Balance January 1, 2017 (Predecessor) | $ | (2,843 | ) | $ | 7 |  | $ | (6,720 | ) | $ | (357 | ) | $ | 2 |  | $ | (9,911 | )
Other comprehensive income (loss) before reclassifications | 1,042 |  | 3 |  | (78 | ) | — |  | 1 |  | 968 |
Amounts reclassified from accumulated other comprehensive (loss) income | — |  | (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)2 | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |
Other comprehensive loss before reclassifications | (572 | ) | — |  | — |  | — |  | — |  | (572 | )
Net other comprehensive loss | (572 | ) | — |  | — |  | — |  | — |  | (572 | )
Balance September 30, 2017 (Successor) | $ | (572 | ) | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | (572 | )
2018 |  |  |  |  |  |  |  |  |  |  |  |
Balance January 1, 2018 (Successor) | $ | (454 | ) | $ | (2 | ) | $ | 128 |  | $ | (53 | ) | $ | — |  | $ | (381 | )
Other comprehensive (loss) income before reclassifications | (1,042 | ) | (3 | ) | 14 |  | — |  | — |  | (1,031 | )
Amounts reclassified from accumulated other comprehensive (loss) income | — |  | (5 | ) | (3 | ) | — |  | — |  | (8 | )
Net other comprehensive (loss) income | (1,042 | ) | (8 | ) | 11 |  | — |  | — |  | (1,039 | )
Balance September 30, 2018 (Successor) | $ | (1,496 | ) | $ | (10 | ) | $ | 139 |  | $ | (53 | ) | $ | — |  | $ | (1,420 | )
1. | 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 European Euro ("EUR"). The currency translation loss for the period September 1 through September 30, 2017 is primarily driven by the modest strengthening of the USD against the EUR. The currency transaction loss for the nine months ended September 30, 2018 was primarily driven by the strengthening of the USD against the EUR and the Brazilian real ("BRL").
2. | In connection with the Merger, previously unrecognized prior service benefits and net losses related to DuPont's pension and other post employment benefit ("OPEB") plans 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 on the net activity related to each component of other comprehensive (loss) income was as follows:
| Successor | Predecessor
(In millions) | Three Months Ended September 30, 2018 | For the Period September 1 - September 30, 2017 | For the Period July 1 - August 31, 2017
Derivative instruments | $ | 1 |  | $ | — |  | $ | — |
Pension benefit plans - net | (1 | ) | — |  | (31 | )
Other benefit plans - net | — |  | — |  | (1 | )
Provision for income taxes related to other comprehensive (loss) income items | $ | — |  | $ | — |  | $ | (32 | )
| Successor | Predecessor
(In millions) | Nine Months Ended September 30, 2018 | For the Period September 1 - September 30, 2017 | For the Period January 1 - August 31, 2017
Derivative instruments | $ | 2 |  | $ | — |  | $ | 6 |
Pension benefit plans - net | (3 | ) | — |  | (145 | )
Other benefit plans - net | — |  | — |  | (5 | )
Provision for income taxes related to other comprehensive (loss) income items | $ | (1 | ) | $ | — |  | $ | (144 | )
A summary of the reclassifications out of accumulated other comprehensive (loss) income is provided as follows:
| Successor | Predecessor | Income Classification
(In millions) | Three Months Ended September 30, 2018 | For the Period September 1 - September 30, 2017 | For the Period July 1 - August 31, 2017
Derivative Instruments: | $ | 1 |  | $ | — |  | $ | — |  | (1)
Tax expense | (1 | ) | — |  | — |  | (2)
After-tax | $ | — |  | $ | — |  | $ | — |  |
Amortization of pension benefit plans: |  |  |  |  |
Prior service benefit | — |  | — |  | (1 | ) | (3)
Actuarial losses | — |  | — |  | 127 |  | (3)
Settlement gain | (1 | ) | — |  | — |  | (3)
Total before tax | $ | (1 | ) | $ | — |  | $ | 126 |  |
Tax benefit | — |  | — |  | (45 | ) | (2)
After-tax | $ | (1 | ) | $ | — |  | $ | 81 |  |
Amortization of other benefit plans: |  |  |  |  |
Prior service benefit | — |  | — |  | (11 | ) | (3)
Actuarial losses | — |  | — |  | 15 |  | (3)
Total before tax | $ | — |  | $ | — |  | $ | 4 |  |
Tax benefit | — |  | — |  | (1 | ) | (2)
After-tax | $ | — |  | $ | — |  | $ | 3 |  |
Total reclassifications for the period, after-tax | $ | (1 | ) | $ | — |  | $ | 84 |  |
1. | Cost of goods sold.
2. | Provision for income taxes from continuing operations.
3. | These accumulated other comprehensive (loss) income components are included in the computation of net periodic benefit (credit) cost of the company's pension and other benefit plans. See Note 16 for additional information.
| Successor | Predecessor | Income Classification
(In millions) | Nine Months Ended September 30, 2018 | For the Period September 1 - September 30, 2017 | For the Period January 1 - August 31, 2017
Derivative Instruments: | $ | (6 | ) | $ | — |  | $ | (21 | ) | (1)
Tax expense | 1 |  | — |  | 8 |  | (2)
After-tax | $ | (5 | ) | $ | — |  | $ | (13 | ) |
Amortization of pension benefit plans: |  |  |  |  |  |  |
Prior service benefit | — |  | — |  | (3 | ) | (3)
Actuarial (gain) loss | (1 | ) | — |  | 506 |  | (3)
Settlement gain | (2 | ) | — |  | — |  | (3)
Total before tax | $ | (3 | ) | $ | — |  | $ | 503 |  |
Tax benefit | — |  | — |  | (178 | ) | (2)
After-tax | $ | (3 | ) | $ | — |  | $ | 325 |  |
Amortization of other benefit plans: |  |  |  |  |  |  |
Prior service benefit | — |  | — |  | (46 | ) | (3)
Actuarial losses | — |  | — |  | 61 |  | (3)
Total before tax | $ | — |  | $ | — |  | $ | 15 |  |
Tax benefit | — |  | — |  | (5 | ) | (2)
After-tax | $ | — |  | $ | — |  | $ | 10 |  |
Net realized losses on investments, before tax: | — |  | — |  | (1 | ) | (4)
Tax expense | — |  | — |  | — |  | (2)
After-tax | $ | — |  | $ | — |  | $ | (1 | ) |
Total reclassifications for the period, after-tax | $ | (8 | ) | $ | — |  | $ | 321 |  |
1. | Cost of goods sold.
2. | Provision for income taxes from continuing operations.
3. | These accumulated other comprehensive (loss) income components are included in the computation of net periodic benefit (credit) cost of the company's pension and other benefit plans. See Note 16 for additional information.
4. | Sundry income (expense) - net.

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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -URI http://asc.fasb.org/topic&trid=2208762 + Details
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