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Segment Reporting (Tables) | 9 Months Ended
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Sep. 30, 2019
Segment Reporting [Abstract] |
Schedule of Segment Reporting Information, by Segment [Table Text Block] |
As of and for the Three Months Ended September 30, (In millions) | Seed | Crop Protection | Total
2019 |  |  |  |  |  |
Net sales | $ | 681 |  | $ | 1,230 |  | $ | 1,911 |
Segment operating EBITDA | $ | (295 | ) | $ | 119 |  | $ | (176 | )
Segment assets 1,2 | $ | 26,021 |  | $ | 13,331 |  | $ | 39,352 |
2018 |  |  |  |  |  |
Net sales | $ | 551 |  | $ | 1,396 |  | $ | 1,947 |
Pro forma segment operating EBITDA | $ | (372 | ) | $ | 159 |  | $ | (213 | )
Segment assets 1 | $ | 30,300 |  | $ | 9,088 |  | $ | 39,388 |
1. | Segment assets at December 31, 2018 were $29,286 million and $9,346 million for Seed and Crop Protection, respectively.
2. On June 1, 2019, as a result of changes in reportable segments, $3,382 million of goodwill was reallocated from the Seed reportable segment to the Crop Protection reportable segment. This change was not reflected in segment assets prior to June 1, 2019.
Nine Months Ended September 30, (In millions) | Seed | Crop Protection | Total
2019 |  |  |  |  |  |
Net sales | $ | 6,347 |  | $ | 4,516 |  | $ | 10,863 |
Pro forma segment operating EBITDA | $ | 1,066 |  | $ | 789 |  | $ | 1,855 |
2018 |  |  |  |  |  |
Net sales | $ | 6,716 |  | $ | 4,756 |  | $ | 11,472 |
Pro forma segment operating EBITDA | $ | 1,226 |  | $ | 905 |  | $ | 2,131 |
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Table Text Block] |
Loss from continuing operations after income taxes to segment operating EBITDA (In millions) | Three Months Ended September 30, | Nine Months Ended September 30,
2019 | 2018 1 | 2019 1 | 2018 1
Loss from continuing operations after income taxes | $ | (527 | ) | $ | (5,642 | ) | $ | (228 | ) | $ | (5,705 | )
(Benefit from) provision for income taxes on continuing operations | (104 | ) | (8 | ) | 99 |  | (187 | )
Loss from continuing operations before income taxes | (631 | ) | (5,650 | ) | (129 | ) | (5,892 | )
Depreciation and amortization | 226 |  | 215 |  | 711 |  | 667 |
Interest income | (13 | ) | (12 | ) | (46 | ) | (63 | )
Interest expense | 19 |  | 82 |  | 112 |  | 251 |
Exchange (gains) losses - net 2 | (22 | ) | 74 |  | 37 |  | 140 |
Non-operating benefits - net | (32 | ) | (49 | ) | (106 | ) | (155 | )
Goodwill impairment charge | — |  | 4,503 |  | — |  | 4,503 |
Significant items | 246 |  | 369 |  | 886 |  | 876 |
Pro forma adjustments 3 | — |  | 217 |  | 298 |  | 1,695 |
Corporate expenses | 31 |  | 38 |  | 92 |  | 109 |
Segment operating EBITDA | $ | (176 | ) | $ | (213 | ) | $ | 1,855 |  | $ | 2,131 |
1. | Periods prior to March 31, 2019 are on a pro forma basis, prepared in accordance with Article 11 of Regulation S-X.
2. | Excludes a $(33) million foreign exchange loss for the three and nine months ended September 30, 2019 associated with the devaluation of the Argentine peso and a $(50) million foreign exchange loss for the nine months ended September 30, 2018 related to adjustments to foreign currency exchange contracts as a result of U.S. tax reform, as they are included within significant items. See Note 9 - Supplementary Information for additional information.
3. Refer to page 69 for further details of pro forma adjustments.
Reconciliation of Assets from Segment to Consolidated [Table Text Block] |
Segment assets to total assets (in millions) | September 30, 2019 | December 31, 2018 | September 30, 2018
Total segment assets | $ | 39,352 |  | $ | 38,632 |  | $ | 39,388 |
Corporate assets | 3,883 |  | 4,417 |  | 4,020 |
Assets related to discontinued operations 1 | — |  | 65,634 |  | 66,240 |
Total assets | $ | 43,235 |  | $ | 108,683 |  | $ | 109,648 |
1. See Note 5 - Divestitures and Other Transactions for additional information on discontinued operations.
Schedule of Additional Segment Details [Table Text Block] |
(In millions) | Three Months Ended September 30, | Nine Months Ended September 30,
2019 | 2018 | 2019 | 2018
As Reported | Pro Forma | Pro Forma | Pro Forma
Seed 1,2,3,4 | $ | (62 | ) | $ | (190 | ) | $ | (214 | ) | $ | (249 | )
Crop Protection 5 | 1 |  | (30 | ) | (24 | ) | (42 | )
Corporate 6,7,8,9,10 | (185 | ) | (149 | ) | (648 | ) | (585 | )
Total | $ | (246 | ) | $ | (369 | ) | $ | (886 | ) | $ | (876 | )
1. | Includes restructuring and asset related charges of $(47) million and $(123) million for the three and nine months ended September 30, 2019, respectively, and $(190) million and $(273) million for the three and nine months ended September 30, 2018, respectively. See Note 7 - Restructuring and Asset Related Charges - Net, for additional information.
2. | Includes a $(24) million loss recorded in other income - net for the nine months ended September 30, 2019 related to Historical Dow’s sale of a joint venture related to synergy actions.
3. | Includes charges of $(15) million and $(67) million included in cost of goods sold for the three and nine months ended September 30, 2019 related to the amortization on the inventory that was stepped up to fair value in connection with the Merger.
4. | Includes a $24 million gain recorded in other income - net for the nine months ended September 30, 2018, related to an asset sale.
5. | Includes restructuring and asset related benefits (charges) of $1 million and $(24) million for the three and nine months ended September 30, 2019, respectively, and $(30) million and $(42) million for the three and nine months ended September 30, 2018, respectively. See Note 7 - Restructuring and Asset Related Charges - Net, for additional information.
6. | Includes restructuring and asset related charges of $(20) million for the nine months ended September 30, 2019, and $(15) million and $(151) million for the three and nine months ended September 30, 2018, respectively. See Note 7 - Restructuring and Asset Related Charges - Net, for additional information.
7. | Includes integration and separation costs of $(152) million and $(582) million for the three and nine months ended September 30, 2019. Includes integration costs of $(134) million and $(384) million for the three and nine months ended September 30, 2018, respectively.
8. | Includes a $(13) million loss included in loss on early extinguishment of debt for the nine months ended September 30, 2019 related to the difference between the redemption price and the par value of the Make Whole Notes and Term Loan Facility, partially offset by the write-off of unamortized step-up related to the fair value step-up of EID’s debt.
9. | Includes a $(50) million foreign exchange loss for the nine months ended September 30, 2018 related to adjustments to foreign currency exchange contracts as a result of U.S. tax reform.
10. Includes a $(33) million charge included in other income - net for the three and nine months ended September 30, 2019 associated with remeasuring the company’s Argentine Peso net monetary assets, resulting from an unexpected August primary election result in Argentina. Throughout the three months ended September 30, 2019, the Argentine Peso dropped approximately a third of its value against the US dollar and in September of 2019, the country’s central bank announced new restrictions on foreign currency transactions.

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- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8813-108599 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=108376223&loc=d3e13816-109267 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8721-108599 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8906-108599 + Details
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