0001755672-19-000028 | 10-Q | XBRL Viewer

Segment Reporting Disclosure [Text Block]

SEGMENT INFORMATION

In connection with the Internal Reorganizations and the Corteva Distribution, the company realigned its reporting structure and changed the manner in which the chief operating decision maker (“CODM”) allocates resources and assesses performance. As a result, new operating segments were created, Seed and Crop Protection. The segment reporting changes were retrospectively applied to all periods presented.

Segment operating EBITDA is the primary measure of segment profitability used by Corteva’s CODM. For purposes of the three and nine months ended September 30, 2018 and the nine months ended September 30, 2019, segment operating EBITDA is calculated on a pro forma basis, as this is the manner in which the CODM assesses performance and allocates resources. The company defines segment operating EBITDA as earnings (i.e., income from continuing operations before income taxes) before interest, depreciation, amortization, corporate expenses, non-operating costs-net and foreign exchange gains (losses), excluding the impact of significant items. Non-operating costs-net consists of non-operating pension and other post-employment benefit (OPEB) costs, tax indemnification adjustments, environmental remediation and legal costs associated with legacy EID businesses and sites. Tax indemnification adjustments relate to changes in indemnification balances, as a result of the application of the terms of the Tax Matters Agreement, between Corteva and Dow and/or DuPont that are recorded by the company as pre-tax income or expense.

Pro forma adjustments used in the calculation of pro forma segment operating EBITDA were determined in accordance with Article 11 of Regulation S-X. These adjustments give effect to the Merger, the debt retirement transactions related to paying off or retiring portions of EID’s existing debt liabilities (as discussed in Note 17 - Short-Term Borrowings, Long-Term Debt and Available Credit Facilities, to the interim Consolidated Financial Statements), and the separation and distribution to DowDuPont stockholders of all the outstanding shares of Corteva common stock as if they had been consummated on January 1, 2016.

Corporate Profile

The company conducts its global operations through the following reportable segments:

Seed

The company’s seed segment is a global leader in developing and supplying advanced germplasm and traits that produce optimum yield for farms around the world. The segment is a leader in many of the company’s key seed markets, including North America corn and soybeans, Europe corn and sunflower, as well as Brazil, India, South Africa and Argentina corn. The segment offers trait technologies that improve resistance to weather, disease, insects and weeds, and trait technologies that enhance food and nutritional characteristics, and also provides digital solutions that assist farmer decision-making with a view to optimize product selection and, ultimately, maximize yield and profitability. The segment competes in a wide variety of agricultural markets.

Crop Protection

The crop protection segment serves the global agricultural input industry with products that protect against weeds, insects and other pests, and disease, and that improve overall crop health both above and below ground via nitrogen management and seed-applied technologies. The segment is a leader in global herbicides, insecticides, below-ground nitrogen stabilizers and pasture and range management herbicides.



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 assets¹	$	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 to interim Consolidated Financial Statements



Loss from continuing operations after income taxes to segment operating EBITDA (In millions)	Three Months Ended September 30,						Nine Months Ended September 30,
	2019			2018¹			2019¹			2018¹
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 - net²	(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 adjustments³	—			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.

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.



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 operations¹	—		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.

Significant Pre-tax (Charges) Benefits Not Included in Pro Forma Segment Operating EBITDA

The three and nine months ended September 30, 2019 and 2018, respectively, included the following significant pre-tax (charges) benefits which are excluded from pro forma segment operating EBITDA:



(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.

Segment Reporting Disclosure [Text Block]

SEGMENT INFORMATION

There are no differences in reporting structure or segments between Corteva, Inc. and EID. In addition, there are no differences between Corteva, Inc. and EID segment net sales, segment operating EBITDA or pro forma segment operating EBITDA, segment assets, or significant items by segment; refer to page 54 of the Corteva, Inc. interim Consolidated Financial Statements for background information on the segments as well as further details regarding segment metrics. The tables below reconcile segment pro forma operating EBITDA to loss from continuing operations after income taxes and segment assets to total assets, as differences exist between Corteva, Inc. and EID.

Reconciliation to interim Consolidated Financial Statements



Loss from continuing operations after income taxes to segment operating EBITDA (In millions)	Three Months Ended September 30,						Nine Months Ended September 30,
	2019			2018¹			2019¹			2018¹
Loss from continuing operations after income taxes	$	(557	)	$	(5,642	)	$	(281	)	$	(5,705	)
(Benefit from) provision for income taxes on continuing operations	(113		)	(8		)	83			(187		)
Loss from continuing operations before income taxes	(670		)	(5,650		)	(198		)	(5,892		)
Depreciation and amortization	226			215			711			667
Interest income	(13		)	(12		)	(46		)	(63		)
Interest expense	58			82			181			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 adjustments³	—			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.

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 it is included within significant items. See Note 9 - Supplementary Information of the Corteva, Inc. interim Consolidated Financial Statements for additional information.


3.	Refer to page 69 for further details of pro forma adjustments.



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	3,899		4,417		4,020
Assets related to discontinued operations¹	—		65,634		66,240
Total assets	$	43,251	$	108,683	$	109,648

See Note 5 - Divestitures and Other Transactions of the Corteva, Inc. interim Consolidated Financial Statements for additional information on discontinued operations.

Consolidated Statements of Operations - USD ($)
$ in Millions

3 Months Ended

9 Months Ended

Sep. 30, 2019

Sep. 30, 2018

Sep. 30, 2019

Sep. 30, 2018

$ 1,911

$ 1,947

$ 10,863

$ 11,472

Research and Development Expense

1,349

1,485

6,607

7,924

289

325

857

1,010

Selling, General and Administrative Expenses

646

633

2,318

2,347

Amortization of Intangible Assets

100

314

284

235

167

466

152

253

694

697

4,503

118

Loss from continuing operations before income taxes

112

251

(631)

(5,650)

^[1]

(129)

^[1]

(5,892)

^[1]

(Benefit from) provision for income taxes on continuing operations

(104)

(8)

(187)

Loss from continuing operations after income taxes

(527)

(5,642)

^[1]

(228)

^[1]

(5,705)

^[1]

Income (loss) from discontinued operations after income taxes

526

(695)

1,200

Net (loss) income attributable to noncontrolling interests

(505)

(5,116)

(923)

(4,505)

(11)

Net loss attributable to company

$ (494)

$ (5,121)

$ (938)

$ (4,534)

Basic loss per share of common stock from continuing operations

$ (0.69)

$ (7.54)

$ (0.32)

$ (7.64)

Basic earnings (loss) per share of common stock from discontinued operations

0.03

0.71

(0.93)

1.59

Basic loss per share of common stock

(0.66)

(6.83)

(1.25)

(6.05)

Diluted loss per share of common stock from continuing operations

(0.69)

(7.54)

(0.32)

(7.64)

Diluted earnings (loss) per share of common stock from discontinued operations

0.03

0.71

(0.93)

1.59

Diluted loss per share of common stock

$ (0.66)

$ (6.83)

$ (1.25)

$ (6.05)

$ 1,911

$ 1,947

$ 10,863

$ 11,472

Research and Development Expense

1,349

1,485

6,607

7,924

289

325

857

1,010

Selling, General and Administrative Expenses

646

633

2,318

2,347

Amortization of Intangible Assets

100

314

284

235

167

466

152

253

694

697

4,503

118

Loss from continuing operations before income taxes

181

251

(670)

(5,650)

^[2]

(198)

^[2]

(5,892)

^[2]

(Benefit from) provision for income taxes on continuing operations

(113)

(8)

(187)

Loss from continuing operations after income taxes

(557)

(5,642)

(281)

(5,705)

Income (loss) from discontinued operations after income taxes

526

(695)

1,200

Net (loss) income attributable to noncontrolling interests

(535)

(5,116)

(976)

(4,505)

(11)

Net loss attributable to company

$ (524)

$ (5,119)

$ (984)

$ (4,527)

[1]	Periods prior to March 31, 2019 are on a pro forma basis, prepared in accordance with Article 11 of Regulation S-X.
[2]	Periods prior to March 31, 2019 are on a pro forma basis, prepared in accordance with Article 11 of Regulation S-X.

Consolidated Balance Sheets (Parentheticals) - USD ($)	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018
Common Stock, Par Value	$ 0.01
Common Stock, Shares Authorized	1,666,666,667
Common Stock, Shares, Outstanding	748,390,000
Accumulated Depreciation	$ (3,186,000,000)	$ (2,796,000,000)	$ (2,694,000,000)
EID [Member]
Common Stock, Par Value	$ 0.30	$ 0.30	$ 0.30
Common Stock, Shares Authorized	1,800,000,000	1,800,000,000	1,800,000,000
Common Stock, Shares, Outstanding	200	100	100
Accumulated Depreciation	$ (3,186,000,000)	$ (2,796,000,000)	$ (2,694,000,000)
EID [Member] \| $4.50 Series Preferred Stock [Member]
Preferred Stock, Par Value	$ 0	$ 0	$ 0
Preferred Stock, Shares Authorized	23,000,000	23,000,000	23,000,000
Preferred Stock, Shares Issued	1,673,000	1,673,000	1,673,000
Preferred Stock, Redemption Amount	$ 120	$ 120	$ 120
EID [Member] \| $3.50 Series Preferred Stock [Member]
Preferred Stock, Par Value	$ 0.00	$ 0.00	$ 0.00
Preferred Stock, Shares Authorized	23,000,000	23,000,000	23,000,000
Preferred Stock, Shares Issued	700,000	700,000	700,000
Preferred Stock, Redemption Amount	$ 102	$ 102	$ 102

Leases (Tables)

9 Months Ended

Sep. 30, 2019

Components of Lease Expense [Abstract]

Lease, Cost [Table Text Block]



(In millions)	Three Months Ended September 30, 2019		Nine Months Ended September 30, 2019
Operating lease cost	$	46	$	131
Finance lease cost
Amortization of right-of-use assets	—		9
Total finance lease cost	—		9
Short-term lease cost	7		13
Variable lease cost	2		7
Total lease cost	$	55	$	160

Schedule of Supplemental Cash Flow Information Related to Leases [Table Text Block]



(In millions)	Nine Months Ended September 30, 2019
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash outflows from operating leases	$	146
Operating cash outflows from finance leases	$	1
Financing cash outflows from finance leases	$	8

Schedule of Lease Assets and Liabilities [Table Text Block]



(In millions)	September 30, 2019
Operating Leases
Operating lease right-of-use assets¹	$	543
Current operating lease liabilities²	149
Noncurrent operating lease liabilities³	407
Total operating lease liabilities	$	556

Finance Leases
Property, plant, and equipment - gross	$	15
Accumulated depreciation	(7		)
Property, plant, and equipment - net	8
Short-term borrowings and finance lease obligations	4
Long-Term Debt	6
Total finance lease liabilities	$	10


^1.	Included in other assets in the interim Condensed Consolidated Balance Sheet.


^2.	Included in accrued and other current liabilities in the interim Condensed Consolidated Balance Sheet.


^3.	Included in other noncurrent obligations in the interim Condensed Consolidated Balance Sheet.

Lease Term and Discount Rate [Table Text Block]



Lease Term and Discount Rate	September 30, 2019
Weighted-average remaining lease term (years)
Operating leases	9.05
Financing leases	5.34
Weighted average discount rate
Operating leases	3.74	%
Financing leases	3.26	%

Maturities of Lease Liabilities [Table Text Block]



Maturity of Lease Liabilities at September 30, 2019	Operating Leases		Financing Leases
(In millions)	Operating Leases		Financing Leases
Remainder of 2019	$	48	$	1
2020	147		3
2021	108		2
2022	81		2
2023	57		1
2024 and thereafter	189		2
Total lease payments	630		11
Less: Interest	74		1
Present value of lease liabilities	$	556	$	10

Schedule of Minimum Lease Commitments [Table Text Block]



Minimum Lease Commitments at December 31, 2018	December 31, 2018¹
(In millions)	December 31, 2018¹
2019	$	169
2020	99
2021	72
2022	56
2023	38
2024 and thereafter	78
Total	$	512

^1. Includes adjustments for discontinued operations and common control business combination.

Revenue Disaggregation of Revenue - Principal Product Groups (Details) - USD ($) $ in Millions	3 Months Ended			9 Months Ended
	Sep. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Disaggregation of Revenue [Line Items]
Net Sales	$ 1,911	$ 3,396	$ 1,947	$ 10,863	$ 11,472
Seed [Member]
Disaggregation of Revenue [Line Items]
Net Sales	681		551	6,347	6,716
Seed [Member] \| Corn [Member]
Disaggregation of Revenue [Line Items]
Net Sales	372		344	4,149	4,289
Seed [Member] \| Soybean [Member]
Disaggregation of Revenue [Line Items]
Net Sales	168		54	1,297	1,449
Seed [Member] \| Other oilseeds [Member]
Disaggregation of Revenue [Line Items]
Net Sales	44		57	469	514
Seed [Member] \| Other [Member]
Disaggregation of Revenue [Line Items]
Net Sales	97		96	432	464
Crop Protection [Member]
Disaggregation of Revenue [Line Items]
Net Sales	1,230		1,396	4,516	4,756
Crop Protection [Member] \| Other [Member]
Disaggregation of Revenue [Line Items]
Net Sales	70		122	183	227
Crop Protection [Member] \| Herbicides [Member]
Disaggregation of Revenue [Line Items]
Net Sales	584		648	2,399	2,579
Crop Protection [Member] \| Insecticides [Member]
Disaggregation of Revenue [Line Items]
Net Sales	322		334	1,158	1,111
Crop Protection [Member] \| Fungicides [Member]
Disaggregation of Revenue [Line Items]
Net Sales	$ 254		$ 292	$ 776	$ 839

Statement of Stockholders' Equity Parentheticals (Parentheticals) - $ / shares	3 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018
Common Stock, Dividends, Per Share, Declared		$ 0.13
EID [Member] \| $4.50 Series Preferred Stock [Member]
Preferred Stock, Dividends Per Share, Declared	$ 1.125	1.125	$ 1.125	$ 1.125	$ 1.125	$ 1.125
EID [Member] \| $3.50 Series Preferred Stock [Member]
Preferred Stock, Dividends Per Share, Declared	$ 0.875	$ 0.875	$ 0.875	$ 0.875	$ 0.875	$ 0.875

Divestitures and Other Transactions Divestitures and Other Transactions - ECP Divestiture (Details) - USD ($)
$ in Millions

3 Months Ended

9 Months Ended

Sep. 30, 2019

Sep. 30, 2018

Sep. 30, 2019

Sep. 30, 2018

Dec. 31, 2018

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Income (loss) from discontinued operations after income taxes

$ 22

$ 526

$ (695)

$ 1,200

1,965

$ 2,254

9,055

9,089

^[1]

57,185

56,545

^[2]

66,240

65,634

Liabilities of discontinued operations - non-current

2,888

3,167

^[1]

$ 0

5,532

5,484

ECP Disposal [Member]

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Net sales

386

362

1,214

Cost of goods sold

277

259

827

Research and development expense

Selling, general and administrative expenses

Amortization of intangibles

Restructuring and asset related charges - net

Integration and separation costs

Income from discontinued operations before income taxes

180

Provision for income taxes on discontinued operations

Income (loss) from discontinued operations after income taxes

135

Depreciation

101

$ 16

216

194

454

465

Investment in nonconsolidated affiliates

686

726

110

108

780

770

3,596

3,587

1,168

1,143

Deferred income taxes

5,692

5,622

Short-term borrowings and finance lease obligations

6,378

6,348

157

214

Deferred Income tax liabilities

195

252

499

432

Pension and other post employment benefits - noncurrent

Liabilities of discontinued operations - non-current

507

444

Total liabilities of discontinued operations

702

696

Long-term Debt [Member] | ECP Disposal [Member]

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Long-Term Debt

$ 0

$ 4

[1]	Includes adjustments for discontinued operations and common control business combination.
[2]	See Note 5 - Divestitures and Other Transactions for additional information on discontinued operations.

Related Party Transactions Dow Intercompany Balances (Details) - USD ($) $ in Millions	Dec. 31, 2018	Sep. 30, 2018
Discontinued Operations [Member] \| Dow [Member]
Related Party Transaction [Line Items]
Accounts Payable, Related Parties, Current	$ 110	$ 68

Inventories (Tables)

9 Months Ended

Sep. 30, 2019

Inventory Disclosure [Abstract]

Schedule of Inventory, Current [Table Text Block]



(In millions)	September 30, 2019		December 31, 2018		September 30, 2018
Finished products	$	2,295	$	3,022	$	2,649
Semi-finished products	1,691		1,821		1,902
Raw materials and supplies	417		467		347
Total inventories	$	4,403	$	5,310	$	4,898

Restructuring and Asset Related Charges

9 Months Ended

Sep. 30, 2019

Restructuring and Related Activities [Abstract]

Restructuring and Related Activities Disclosure [Text Block]

RESTRUCTURING AND ASSET RELATED CHARGES - NET

DowDuPont Agriculture Division Restructuring Program

From inception-to-date, the company has recorded total pre-tax restructuring charges of $83 million, comprised of $74 million of severance and related benefit costs and $9 million of asset related charges. For the nine months ended September 30, 2019, the company recorded a pre-tax benefit of $(1) million, recognized in restructuring and asset related charges - net in the company's Consolidated Statement of Operations, and no additional charges for the three months ended September 30, 2019. The charge for the nine months ended September 30, 2019 was comprised of a favorable adjustment of $(4) million to severance and related benefit costs related to the Crop Protection segment and asset related charges of $3 million related to the Seed segment. The actions related to this program are substantially complete.

Account balances and activity for the DowDuPont Agriculture Division Restructuring Program are summarized below:



(In millions)	Severance and Related Benefit Costs			Asset Related Charges			Total
Balance at December 31, 2018	$	77		$	—		$	77
(Benefits) charges to loss from continuing operations for the nine months ended September 30, 2019	(4		)	3			(1		)
Payments	(35		)	—			(35		)
Asset write-offs	—			(3		)	(3		)
Separation adjustment¹	(6		)	—			(6		)
Balance at September 30, 2019	$	32		$	—		$	32

^1.Adjustment reflects severance liabilities associated with DAS employees who were terminated by Dow prior to separation and were included within the

combined financial statements of Dow, but did not transfer to Corteva as part of the common control combination.

DowDuPont Cost Synergy Program

In September and November 2017, DowDuPont and EID approved post-merger restructuring actions under the DowDuPont Cost Synergy Program (the “Synergy Program”), adopted at the time by the DowDuPont Board of Directors. The Synergy Program was designed to integrate and optimize the organization following the Merger and in preparation for the Business Separations. The company recorded pre-tax restructuring charges of $866 million inception-to-date under the Synergy Program, consisting of severance and related benefit costs of $340 million, contract termination costs of $193 million, and asset write-downs and write-offs of $333 million. The company does not anticipate any additional material charges under the Synergy Program. Actions associated with the Synergy Program, including employee separations, are expected to be substantially complete by the end of 2019.

The Synergy Program (benefits) charges related to the segments, as well as corporate expenses, were as follows:



	Three Months Ended September 30,					Nine Months Ended September 30,
(In millions)	2019			2018		2019		2018
Seed	$	(7	)	$	64	$	66	$	147
Crop Protection	(1		)	30		28		42
Corporate expenses	—			15		20		151
Total	$	(8	)	$	109	$	114	$	340

The below is a summary of (benefits) charges incurred related to the Synergy Program for the three and nine months ended September 30, 2019 and 2018:



	Three Months Ended September 30,					Nine Months Ended September 30,
(In millions)	2019			2018		2019		2018
Severance and related benefit costs	$	—		$	20	$	14	$	157
Contract termination charges	—			9		69		46
Asset related (benefits) charges	(8		)	80		31		137
Total restructuring and asset related (benefits) charges - net	$	(8	)	$	109	$	114	$	340

Account balances and activity for the Synergy Program are summarized below:



(In millions)	Severance and Related Benefit Costs			Costs Associated with Exit and Disposal Activities¹			Asset Related Charges			Total
Balance at December 31, 2018	$	154		$	61		$	—		$	215
Charges to loss from continuing operations for the nine months ended September 30, 2019	14			69			31			114
Payments	(101		)	(89		)	(1		)	(191		)
Asset write-offs	—			—			(30		)	(30		)
Balance at September 30, 2019	$	67		$	41		$	—		$	108


^1.	Relates primarily to contract terminations charges.

Asset Impairments

During the three months ended September 30, 2019, and in connection with strategic product and portfolio reviews, the company determined that the fair value of certain intangible assets classified as developed technology, other intangible assets and in-process research and development ("IPR&D") within the Seed segment that primarily relate to heritage DAS intangibles previously acquired from Cooperativa Central de Pesquisa Agrícola's ("Coodetec"), was less than the carrying value. As a result, the company recorded a pre-tax, non-cash intangible asset impairment charge of $54 million ($41 million after-tax), which is reflected in restructuring and asset related charges - net, in the company's Consolidated Statements of Operations. Refer to Note 15 - Goodwill and Other Intangible Assets, and Note 23 - Fair Value Measurements, for further information.

During the three and nine months ended September 30, 2018, the company recognized an $85 million pre-tax ($66 million after-tax) non-cash impairment charge in restructuring and asset related charges - net in the company's Consolidated Statements of Operations related to certain IPR&D within the Seed segment. Refer to Note 15 - Goodwill and Other Intangible Assets, and Note 23 - Fair Value Measurements, for further information.

In addition, based on updated projections for the company’s investment in nonconsolidated affiliates in China related to the Seed segment, management determined the fair value of the investment in nonconsolidated affiliates was below the carrying value and has no expectation the fair value will recover due to the continuing unfavorable regulatory environment including lack of intellectual property protection, uncertain product registration timing, and limited freedom to operate. As a result, management concluded the impairment was other than temporary and recorded a non-cash impairment charge of $41 million in restructuring and asset related charges - net in the company's Consolidated Statements of Operations, none of which was tax-deductible, for the three and nine months ended September 30, 2018.

Common Control Transfer DAS Common Control Transfer - Balance Sheet (Details) - USD ($)
$ in Millions

Sep. 30, 2019

Jun. 01, 2019

Dec. 31, 2018

Sep. 30, 2018

Sep. 01, 2017

$ 1,980

$ 2,270

$ 1,657

6,574

5,260

6,547

4,403

5,310

4,898

1,043

1,038

1,041

4,503

4,544

^[1]

4,384

10,168

$ 10,179

10,193

10,203

11,667

12,055

12,138

2,440

1,932

^[1]

1,888

3,014

3,798

3,642

2,249

4,005

^[1]

2,117

Pension and other post employment benefits - noncurrent

1,328

1,480

1,594

5,405

5,677

5,267

DAS Common Control Transfer [Member]

$ 2,132

$ 1,795

^[1]

$ 1,799

$ 98

1,377

2,133

130

1,555

1,472

130

Deferred income taxes

230

Short-term borrowings and finance lease obligations

1,414

Income taxes payable

103

482

Pension and other post employment benefits - noncurrent

126

Derivative Instruments, Gain (Loss) [Line Items]

$ 170

[1]	Includes adjustments for discontinued operations and common control business combination.

Income Taxes Income Tax Narrative (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Operating Loss Carryforwards [Line Items]
Tax Cuts and Jobs Act of 2017, Incomplete Accounting, Change in Tax Rate, Provisional Income Tax Benefit		$ 94		$ 39
Tax Cuts and Jobs Act of 2017, Indirect Impact on Inventory, Income Tax Expense				16
Tax benefit (charge) related to application of the Act's foreign tax provisions	$ 13		$ (83)
Tax charge related to U.S. state blended tax rate changes associated with the Business Separations			146
Tax benefit related to an internal legal entity restructuring associated with the Intended Business Separations			102
Pension Resize [Member]
Operating Loss Carryforwards [Line Items]
Tax Cuts and Jobs Act of 2017, Incomplete Accounting, Change in Tax Rate, Provisional Income Tax Benefit		114
Swiss Tax Reform [Member]
Operating Loss Carryforwards [Line Items]
Other Tax (Benefit) Expense	$ (38)		(38)
Change in accruals [Member]
Operating Loss Carryforwards [Line Items]
Other Tax (Benefit) Expense			$ (21)
Brazil Valuation Allowance [Member]
Operating Loss Carryforwards [Line Items]
Other Tax (Benefit) Expense		75		75
Repatriation Accrual [Member]
Operating Loss Carryforwards [Line Items]
Other Tax (Benefit) Expense		61		61
2018 DMD [Member]
Operating Loss Carryforwards [Line Items]
Other Tax (Benefit) Expense		27		27
Internal Entity Restructuring [Member]
Operating Loss Carryforwards [Line Items]
Other Tax (Benefit) Expense		$ 26		$ 26

Financial Instruments Cash Flow Hedges Included in AOCI (Details) - USD ($)
$ in Millions

3 Months Ended

9 Months Ended

Sep. 30, 2019

Sep. 30, 2018

Sep. 30, 2019

Sep. 30, 2018

Derivative, Remaining Maturity

2 years

Additions and revaluations of derivatives designated as cash flow hedges

^[1]

$ (2)

$ (5)

$ 16

$ (4)

After-tax net loss to be reclassified from AOCL into earnings over the next twelve months

Cash Flow Hedging [Member]

Derivative Instruments, Gain (Loss) [Line Items]

Additions and revaluations of derivatives designated as cash flow hedges

(3)

(7)

(26)

(2)

(1)

(3)

Clearance of hedge results to earnings

(5)

Accounts, Notes, Loans and Financing Receivable [Line Items]

$ (3)

$ (10)

$ (3)

$ (10)

[1]	OCI is defined as other comprehensive income (loss).

Accounts and Notes Receivable (Details) - USD ($)
$ in Millions

3 Months Ended

9 Months Ended

12 Months Ended

Sep. 30, 2019

Sep. 30, 2018

Sep. 30, 2019

Sep. 30, 2018

Dec. 31, 2018

Accounts Receivable - trade

^[1]

$ 3,969

$ 3,559

$ 3,969

$ 3,559

$ 3,649

Notes receivable - trade

^[2]

1,403

1,605

1,403

1,605

194

Other

^[3]

1,202

1,383

1,202

1,383

1,417

Accounts Receivable, Allowance for Credit Loss, Current

6,574

6,547

6,574

6,547

5,260

170

105

170

105

127

Due from Affiliates

127

101

Factoring Agreement [Member]

Accounts, Notes, Loans and Financing Receivable [Line Items]

Trade Receivables Sold

Trade Receivables, Outstanding, Element of Recourse

$ 37

Loss on Sale of Accounts Receivable

$ 4

$ 9

$ 41

$ 19

[1]	Accounts receivable – trade is net of allowances of $170 million at September 30, 2019, $127 million at December 31, 2018, and $105 million at September 30, 2018. Allowances are equal to the estimated uncollectible amounts. That estimate is based on historical collection experience, current economic and market conditions, and review of the current status of customers' accounts.
[2]	Notes receivable – trade primarily consists of receivables for deferred payment loan programs for the sale of seed products to customers. These loans have terms of one year or less and are primarily concentrated in North America. The company maintains a rigid pre-approval process for extending credit to customers in order to manage overall risk and exposure associated with credit losses. As of September 30, 2019, December 31, 2018, and September 30, 2018 there were no significant past due notes receivable which required a reserve, nor were there any significant impairments related to current loan agreements.
[3]	Other includes receivables in relation to indemnification assets, value added tax, general sales tax and other taxes. No individual group represents more than 10 percent of total receivables. In addition Other includes amounts due from nonconsolidated affiliates of $127 million, $101 million, and $87 million as of September 30, 2019, December 31, 2018, and September 30, 2018, respectively.

Supplementary Information Other Income (Expense) - Net (Details) - USD ($)
$ in Millions

3 Months Ended

9 Months Ended

Sep. 30, 2019

Sep. 30, 2018

Sep. 30, 2019

Sep. 30, 2018

Equity in losses of affiliates - net

$ 13

$ 12

$ 46

$ 63

(3)

(8)

(2)

Net gain (loss) on sales of businesses and other assets

(9)

Non-operating pension and other post employment benefit credit

^[1]

(11)

(74)

(70)

(190)

^[2]

^[3]

144

204

Miscellaneous income (expenses) - net

^[4]

(13)

118

Argentine peso devaluation [Member] | Hedging Program [Member]

(11)

^[5]

Tax Reform Foreign Currency Exchange Impact [Member] | Hedging Program [Member]

$ (42)

$ (40)

$ (33)

(73)

Derivative Instruments, Gain (Loss) [Line Items]

$ (50)

[1]	Includes net pre-tax exchange losses of $(33) million and $(42) million for the three and nine months ended September 30, 2019, respectively and $(40) million and $(73) million for the three and nine months ended September 30, 2018, respectively, associated with the devaluation of the Argentine peso.
[2]	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, which is included within significant items.
[3]	Includes non-service related components of net periodic benefit credits (costs) (interest cost, expected return on plan assets, amortization of unrecognized (gain) loss, amortization of prior service benefit and curtailment/settlement loss).
[4]	Miscellaneous income (expenses) - net, includes losses from sale of receivables, tax indemnification adjustments related to changes in indemnification balances as a result of the application of the terms of the Tax Matters Agreement, between Corteva and Dow and/or DuPont, and other items. Refer to Note 12 - Accounts and Notes Receivable - Net, for additional information on losses on the sale of receivables.
[5]	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.

Financial Instruments Fair Value of Derivatives (Details) - USD ($)
$ in Millions

Sep. 30, 2019

Dec. 31, 2018

Sep. 30, 2018

Derivative Asset, Gross

$ 74

$ 72

$ 55

Derivative Asset, Counterparty and Cash Collateral Netting

^[1]

(6)

(35)

(39)

Derivative Asset, Net

Derivative Liability, Gross

Derivative Liability, Counterparty and Cash Collateral Netting

^[1]

(15)

(18)

Derivative Liability, Net

Not Designated as Hedging Instrument [Member] | Foreign Exchange Contract [Member] | Other Current Assets [Member]

Derivative Instruments, Gain (Loss) [Line Items]

Derivative Asset, Gross

Derivative Asset, Counterparty and Cash Collateral Netting

^[1]

(6)

(35)

(39)

Derivative Asset, Net

Not Designated as Hedging Instrument [Member] | Foreign Exchange Contract [Member] | Accrued and Other Current Liabilities [Member]

Derivative Instruments, Gain (Loss) [Line Items]

Derivative Liability, Gross

Derivative Liability, Counterparty and Cash Collateral Netting

^[1]

(15)

(18)

Derivative Liability, Net

$ 27

$ 6

$ 36

[1]

Counterparty and cash collateral amounts represent the estimated net settlement amount when applying netting and set-off rights included in master netting arrangements between the company and its counterparties and the payable or receivable for cash collateral held or placed with the same counterparty.

Stockholders' Equity Common Stock (Details) $ / shares in Units, $ in Millions	3 Months Ended	4 Months Ended	9 Months Ended
	Sep. 30, 2019 USD ($) $ / shares shares	Sep. 30, 2019 $ / shares shares	Sep. 30, 2019 USD ($) $ / shares shares	Sep. 30, 2018 USD ($) $ / shares shares	Jun. 26, 2019 USD ($)	Jun. 01, 2019 shares	Dec. 31, 2018 $ / shares shares	Nov. 02, 2017 USD ($)
Class of Stock [Line Items]
Common Stock, Shares, Outstanding	748,390,000	748,390,000	748,390,000
Common Stock, Par Value \| $ / shares	$ 0.01	$ 0.01	$ 0.01
Stock Repurchase Program, Authorized Amount \| $					$ 1,000			$ 4,000
Payments for Repurchase of Common Stock \| $	$ 25		$ 25	$ 0
Corteva [Member]
Class of Stock [Line Items]
Common Stock, Shares, Outstanding	748,390,000	748,390,000	748,390,000			748,815,000
Common Stock, Par Value \| $ / shares	$ 0.01	$ 0.01	$ 0.01
Common Stock, Shares, Issued		399,000
Stock Repurchased and Retired During Period, Shares	824,000	(824,000)
Corteva [Member] \| Shares of Corteva Stock [Member]
Class of Stock [Line Items]
Exchange Ratio						1
Corteva [Member] \| Shares of DowDuPont Common Stock Held [Member]
Class of Stock [Line Items]
Exchange Ratio						3
EID [Member]
Class of Stock [Line Items]
Common Stock, Shares, Outstanding	200	200	200	100			100
Common Stock, Par Value \| $ / shares	$ 0.30	$ 0.30	$ 0.30	$ 0.30			$ 0.30
EID [Member] \| Corteva [Member]
Class of Stock [Line Items]
Ownership interest in an entity			100.00%

Pension Plans and Other Post Employment Benefit Plans Components of net periodic benefit cost (credit) (Details) - USD ($)
$ in Millions

3 Months Ended

9 Months Ended

Sep. 30, 2019

Sep. 30, 2018

Sep. 30, 2019

Sep. 30, 2018

Jun. 01, 2019

May 31, 2019

Dec. 31, 2018

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Defined Benefit Plan, Unfunded Status

$ 5,800

Restricted Cash

$ 319

Discount rate

3.64%

4.23%

Defined Benefit Plan Remeasurement Impact Underfunded Status

$ 114

Defined Benefit Plan, Employer Contribution Amount

$ 1,100

Pension Plan

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Service Cost

$ 103

Interest Cost

185

186

592

567

Expected return on plan assets

(253)

(300)

(839)

(907)

Amortization of unrecognized (gain) loss

(1)

(5)

Curtailment/settlement loss (gain)

(2)

Defined Benefit Plan, Net Periodic Benefit (Credit) Cost

(62)

(82)

(208)

(244)

Other Benefit Plans

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Service Cost

Interest Cost

Amortization of unrecognized (gain) loss

(1)

Discontinued Operations [Member] | Pension Plan

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Defined Benefit Plan, Net Periodic Benefit (Credit) Cost

^[1]

(13)

(17)

(38)

Discontinued Operation, Gain (Loss) on Disposal of Discontinued Operation, Net of Tax

(26)

(37)

(80)

Continuing Operations [Member] | Pension Plan

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Defined Benefit Plan, Net Periodic Benefit (Credit) Cost

(62)

(69)

(191)

(206)

Continuing Operations [Member] | Other Benefit Plans

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Defined Benefit Plan, Net Periodic Benefit (Credit) Cost

$ 20

$ 23

$ 67

$ 70

[1]

Includes non-service related components of net periodic benefit credit of $(37) million for the nine months ended September 30, 2019, $(26) million for the three months ended September 30, 2018, and $(80) million for the nine months ended September 30, 2018, respectively (none for the three months ended September 30, 2019).

Segment Reporting Segment Asset Reconciliation (Details) - USD ($)
$ in Millions

9 Months Ended

Sep. 30, 2019

Dec. 31, 2018

Sep. 30, 2018

Segment Reporting [Abstract]

Document Period End Date

Sep. 30, 2019

$ 39,352

$ 38,632

$ 39,388

Corporate Assets

3,883

4,417

4,020

^[1]

65,634

66,240

$ 43,235

$ 108,683

$ 109,648

[1]	See Note 5 - Divestitures and Other Transactions for additional information on discontinued operations.

Short-Term Borrowings, Long-Term Debt and Available Credit Facilities Debt (Tables)

9 Months Ended

Sep. 30, 2019

Schedule of Short-term Debt [Table Text Block]



Short-term borrowings and finance lease obligations
(In millions)	September 30, 2019		December 31, 2018		September 30, 2018
Commercial paper	$	2,432	$	1,847	$	2,518
Repurchase facility	1,129		—		1,300
Other loans - various currencies	35		19		39
Long-term debt payable within one year	4		263		508
Finance lease obligations payable within one year	4		25		6
Total short-term borrowings and finance lease obligations	$	3,604	$	2,154	$	4,371

Schedule of Long-term Debt Instruments [Table Text Block]



Long-Term Debt
	September 30, 2019				December 31, 2018				September 30, 2018
(In millions)	Amount		Weighted Average Rate		Amount		Weighted Average Rate		Amount		Weighted Average Rate
Promissory notes and debentures¹:
Final maturity 2019	$	—	—	%	$	263	2.23	%	$	508	2.23	%
Final maturity 2020	—		—	%	2,496		2.14	%	3,046		2.03	%
Final maturity 2021	—		—	%	475		2.08	%	1,562		2.07	%
Final maturity 2023	—		—	%	386		2.48	%	1,267		2.48	%
Final maturity 2024 and thereafter	—		—	%	249		3.69	%	2,211		3.80	%
Other facilities:
Term loan due 2020²	—		—	%	2,000		3.46	%	2,000		3.12	%
Other loans:
Foreign currency loans, various rates and maturities	4				3				13
Medium-term notes, varying maturities through 2041	110		1.88	%	110		2.37	%	110		2.04	%
Finance lease obligations	6				67				9
Less: Unamortized debt discount and issuance costs	—				2				3
Less: Long-term debt due within one year	4				263				508
Total	$	116			$	5,784			$	10,215


^1.	See discussion of debt redemptions/repayments that follows.


^2.	The Term Loan Facility was amended in 2018 to extend the maturity date to June 2020 and, subsequently, the facility was repaid and terminated in May 2019.

Schedule of Line of Credit Facilities [Table Text Block]



Committed and Available Credit Facilities at September 30, 2019
(In millions)	Effective Date	Committed Credit		Credit Available		Maturity Date	Interest
Revolving Credit Facility	May 2019	$	3,000	$	3,000	May 2024	Floating Rate
Revolving Credit Facility	May 2019	3,000		2,971		May 2022	Floating Rate
2019 Repurchase Facility	February 2019	1,300		171		December 2019	Floating Rate
Total Committed and Available Credit Facilities		$	7,300	$	6,142

Debt [Member]

Schedule of Long-term Debt Instruments [Table Text Block]



(in millions)	Amount
4.625% Notes due 2020	$	474
3.625% Notes due 2021	296
4.250% Notes due 2021	163
2.800% Notes due 2023	381
6.500% Debentures due 2028	57
5.600% Senior Notes due 2036	42
4.900% Notes due 2041	48
4.150% Notes due 2043	69
Total	$	1,530

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
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Leases of Lessee Disclosure [Text Block]

Divestitures and Other Transactions Divestitures and Other Transactions - Integration and Separation Costs (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Discontinued Operations and Disposal Groups [Abstract]
Integration and Separation Costs	$ 152	$ 253	$ 694	$ 697

Leases (Notes)

9 Months Ended

Sep. 30, 2019

Leases [Abstract]

LEASES

The company has operating and finance leases for real estate, transportation, certain machinery and equipment, and information technology assets. The company’s leases have remaining lease terms of 1 year to 49 years. For purposes of calculating operating lease liabilities, lease terms may be deemed to include options to extend the lease when it is reasonably certain that the company will exercise that option. Some leasing arrangements require variable payments that are dependent on usage, output, or may vary for other reasons, such as insurance and tax payments. The variable lease payments are not presented as part of the initial ROU asset or lease liability.

Certain of the company's leases include residual value guarantees. These residual value guarantees are based on a percentage of the lessor's asset acquisition price and the amount of such guarantee declines over the course of the lease term. The portion of residual value guarantees that are probable of payment are included in the related lease liability on the accompanying interim Condensed Consolidated Balance Sheet other than certain finance leases that include the maximum residual value guarantee amount in the measurement of the related liability given the election to use the package of practical expedients at the date of adoption. At September 30, 2019, the company has future maximum payments for residual value guarantees in operating leases of $247 million with final expirations through 2024. The company's lease agreements do not contain any material restrictive covenants. The components of lease cost were as follows:



(In millions)	Three Months Ended September 30, 2019		Nine Months Ended September 30, 2019
Operating lease cost	$	46	$	131
Finance lease cost
Amortization of right-of-use assets	—		9
Total finance lease cost	—		9
Short-term lease cost	7		13
Variable lease cost	2		7
Total lease cost	$	55	$	160

New leases entered into during the three and nine months ended September 30, 2019 were not considered material. Supplemental cash flow information related to leases was as follows:



(In millions)	Nine Months Ended September 30, 2019
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash outflows from operating leases	$	146
Operating cash outflows from finance leases	$	1
Financing cash outflows from finance leases	$	8

Supplemental balance sheet information related to leases was as follows:



(In millions)	September 30, 2019
Operating Leases
Operating lease right-of-use assets¹	$	543
Current operating lease liabilities²	149
Noncurrent operating lease liabilities³	407
Total operating lease liabilities	$	556

Finance Leases
Property, plant, and equipment - gross	$	15
Accumulated depreciation	(7		)
Property, plant, and equipment - net	8
Short-term borrowings and finance lease obligations	4
Long-Term Debt	6
Total finance lease liabilities	$	10


^1.	Included in other assets in the interim Condensed Consolidated Balance Sheet.


^2.	Included in accrued and other current liabilities in the interim Condensed Consolidated Balance Sheet.


^3.	Included in other noncurrent obligations in the interim Condensed Consolidated Balance Sheet.

The company utilizes the incremental borrowing rate in determining the present value of lease payments unless the implicit rate is readily determinable.



Lease Term and Discount Rate	September 30, 2019
Weighted-average remaining lease term (years)
Operating leases	9.05
Financing leases	5.34
Weighted average discount rate
Operating leases	3.74	%
Financing leases	3.26	%

Maturities of lease liabilities were as follows:



Maturity of Lease Liabilities at September 30, 2019	Operating Leases		Financing Leases
(In millions)	Operating Leases		Financing Leases
Remainder of 2019	$	48	$	1
2020	147		3
2021	108		2
2022	81		2
2023	57		1
2024 and thereafter	189		2
Total lease payments	630		11
Less: Interest	74		1
Present value of lease liabilities	$	556	$	10

Future minimum lease payments for operating leases accounted for under ASC 840, "Leases," with remaining non-cancelable terms in excess of one year at December 31, 2018 were as follows:



Minimum Lease Commitments at December 31, 2018	December 31, 2018¹
(In millions)	December 31, 2018¹
2019	$	169
2020	99
2021	72
2022	56
2023	38
2024 and thereafter	78
Total	$	512

^1. Includes adjustments for discontinued operations and common control business combination.

Restructuring and Asset Related Charges (Tables)

9 Months Ended

Sep. 30, 2019

DowDuPont Agriculture Division Restructuring Program [Member]

Schedule of Restructuring Reserve by Type of Cost [Table Text Block]



(In millions)	Severance and Related Benefit Costs			Asset Related Charges			Total
Balance at December 31, 2018	$	77		$	—		$	77
(Benefits) charges to loss from continuing operations for the nine months ended September 30, 2019	(4		)	3			(1		)
Payments	(35		)	—			(35		)
Asset write-offs	—			(3		)	(3		)
Separation adjustment¹	(6		)	—			(6		)
Balance at September 30, 2019	$	32		$	—		$	32

^1.Adjustment reflects severance liabilities associated with DAS employees who were terminated by Dow prior to separation and were included within the

combined financial statements of Dow, but did not transfer to Corteva as part of the common control combination.

DowDuPont Cost Synergy Program [Member]

Schedule of Restructuring Reserve by Type of Cost [Table Text Block]



	Three Months Ended September 30,					Nine Months Ended September 30,
(In millions)	2019			2018		2019		2018
Seed	$	(7	)	$	64	$	66	$	147
Crop Protection	(1		)	30		28		42
Corporate expenses	—			15		20		151
Total	$	(8	)	$	109	$	114	$	340



	Three Months Ended September 30,					Nine Months Ended September 30,
(In millions)	2019			2018		2019		2018
Severance and related benefit costs	$	—		$	20	$	14	$	157
Contract termination charges	—			9		69		46
Asset related (benefits) charges	(8		)	80		31		137
Total restructuring and asset related (benefits) charges - net	$	(8	)	$	109	$	114	$	340



(In millions)	Severance and Related Benefit Costs			Costs Associated with Exit and Disposal Activities¹			Asset Related Charges			Total
Balance at December 31, 2018	$	154		$	61		$	—		$	215
Charges to loss from continuing operations for the nine months ended September 30, 2019	14			69			31			114
Payments	(101		)	(89		)	(1		)	(191		)
Asset write-offs	—			—			(30		)	(30		)
Balance at September 30, 2019	$	67		$	41		$	—		$	108


^1.	Relates primarily to contract terminations charges.

Common Control Transfer DAS Common Control Income Statement (Details) - USD ($)
$ in Millions

3 Months Ended

9 Months Ended

Sep. 30, 2019

Mar. 31, 2019

Sep. 30, 2018

Sep. 30, 2019

Sep. 30, 2018

Income (loss) from continuing operations before income taxes

$ 1,911

$ 3,396

$ 1,947

$ 10,863

$ 11,472

(631)

(251)

(5,650)

^[1]

(129)

^[1]

(5,892)

^[1]

Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest

$ (527)

(184)

(5,642)

^[1]

$ (228)

^[1]

(5,705)

^[1]

Historical EID [Member]

Income (loss) from continuing operations before income taxes

6,288

5,294

20,538

(4,948)

(4,482)

Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest

(4,960)

(4,662)

Discontinued Operations and Other Adjustments [Member]

Income (loss) from continuing operations before income taxes

^[2]

(4,341)

(4,378)

(13,288)

^[2]

(476)

(535)

(1,668)

Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest

^[2]

(369)

(515)

(1,180)

DAS [Member]

Income (loss) from continuing operations before income taxes

1,449

1,031

4,222

176

(167)

258

Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest

$ 96

$ (167)

$ 137

[1]	Periods prior to March 31, 2019 are on a pro forma basis, prepared in accordance with Article 11 of Regulation S-X.
[2]	Reflects discontinued operations of EID's ECP and Specialty Products businesses and adjustments primarily related to the elimination of intercompany transactions between Historical EID and Dow AgroSciences for periods subsequent to the Merger, as if they were combined affiliates.

Goodwill and Other Intangible Assets

9 Months Ended

Sep. 30, 2019

Goodwill and Intangible Assets Disclosure [Abstract]

Intangible Assets Disclosure [Text Block]

GOODWILL AND OTHER INTANGIBLE ASSETS

Goodwill

The following table summarizes changes in the carrying amount of goodwill by segment for the nine months ended September 30, 2019:



(In millions)	Agriculture			Crop Protection			Seed			Total
Balance as of December 31, 2018¹	$	10,193		$	—		$	—		$	10,193
Currency translation adjustment	(28		)	—			—			(28		)
Other goodwill adjustments and acquisitions²	14			—			—			14
Realignment of segments	(10,179		)	4,726			5,453			—
Balance as of June 1, 2019	—			4,726			5,453			10,179
Currency translation adjustment	—			(5		)	(6		)	(11		)
Balance as of September 30, 2019	$	—		$	4,721		$	5,447		$	10,168


^1.	Net of accumulated impairment losses of $4,503 million.


^2.	Primarily consists of the acquisition of a distributor in Greece.

The company tests goodwill for impairment annually (during the fourth quarter), or more frequently when events or changes in circumstances indicate it is more likely than not that the fair value of a reporting unit has declined below its carrying value. As mentioned in Note 2 - Summary of Significant Accounting Policies, as a result of the Internal Reorganizations and Realignments, the company changed its reportable segments to Seed and Crop Protection to reflect the manner in which the company's chief operating decision maker assesses performance and allocates resources. The change in operating segments resulted in changes to the company's reporting units for goodwill impairment testing to align with the level at which discrete financial information is available for review by management. The company’s reporting units include Seed, Crop Protection and Digital.

In connection with the change in reportable segments and reporting units, goodwill was reassigned from the former Agriculture reporting unit to the Seed, Crop Protection and Digital reporting units using a relative fair value allocation approach. As a result, the company performed a goodwill impairment analysis for the former Agriculture reporting unit immediately prior to the realignment and the newly created reporting units immediately after the realignment. The impairment analysis was performed using a discounted cash flow model (a form of the income approach), utilizing Level 3 unobservable inputs or a market approach. The company’s significant estimates in this analysis include, but are not limited to, future cash flow projections, the weighted average cost of capital, the terminal growth rate, and the tax rate. The company believes the current assumptions and estimates utilized are both reasonable and appropriate. Based on the goodwill impairment analysis performed both immediately prior to and immediately subsequent to the realignment, the company concluded the fair value of the former Agriculture reporting unit and the newly created reporting units exceeded their carrying value, and no goodwill impairment charge was necessary.

During the three months ended September 30, 2018, and in connection with strategic business reviews, the company assembled updated financial projections. The revised financial projections of the Agriculture reporting unit assessed and quantified the impacts of developing market conditions, events and circumstances that had evolved throughout 2018, resulting in a reduction in the forecasts of sales and profitability as compared to prior forecasts. The reduction in financial projections was principally driven by lower growth in sales and margins in North America and Latin America and unfavorable currency impacts related to the Brazilian Real. The lower growth expectation was driven by reduced planted area, an expected unfavorable shift to soybeans from corn in Latin America, and delays in expected product registrations. In addition, decreases in commodity prices and higher than anticipated industry grain inventories were expected to impact farmers’ income and buying choices resulting in shifts to lower technologies and pricing pressure. The company considered the combination of these factors and the resulting reduction in its forecasted projections for the Agriculture reporting unit and determined it was more likely than not that the fair value of the Agriculture reporting unit was less than the carrying value, thus requiring the performance of an updated goodwill and intangible asset impairment analysis for the Agriculture reporting unit as of September 30, 2018.

The company performed an interim impairment analysis for the Agriculture reporting unit using a discounted cash flow model (a form of the income approach), utilizing Level 3 unobservable inputs. The company’s significant estimates in this analysis included, but were not limited to, future cash flow projections, Merger-related cost and growth synergies, the weighted average cost of capital, the terminal growth rate, and the tax rate. The company believed the current assumptions and estimates utilized were both reasonable and appropriate. The key assumption driving the change in fair value was the lower financial projections discussed above. Future cash flow estimates are, by their nature, subjective and actual results may differ materially from the company’s estimates. If the company’s ongoing estimates of future cash flows are not met, the company may have to record additional impairment charges in future periods. The company’s estimates of future cash flows are based on current regulatory and economic climates, recent operating results, and planned business strategy. These estimates could be negatively affected by changes in federal, state, or local regulations or economic downturns. Based on the analysis performed, the company determined that the carrying amount of the Agriculture reporting unit exceeded its fair value resulting in a pre-tax, non-cash goodwill impairment charge of $4,503 million, reflected in goodwill impairment charge in the company’s Consolidated Statements of Operations for the three and nine months ended September 30, 2018. None of the charge was tax-deductible.

Other Intangible Assets

The gross carrying amounts and accumulated amortization of other intangible assets by major class are as follows:



(In millions)	September 30, 2019							December 31, 2018							September 30, 2018
	Gross		Accumulated Amortization			Net		Gross		Accumulated Amortization			Net		Gross		Accumulated Amortization			Net
Intangible assets subject to amortization (Definite-lived):
Customer-related	$	1,969	$	(238	)	$	1,731	$	1,985	$	(154	)	$	1,831	$	1,987	$	(125	)	$	1,862
Developed technology^1,2	1,463		(332		)	1,131		974		(163		)	811		954		(120		)	834
Trademarks/trade names	166		(84		)	82		180		(92		)	88		171		(79		)	92
Favorable supply contracts	475		(183		)	292		475		(111		)	364		475		(88		)	387
Other^2,3	401		(206		)	195		538		(300		)	238		530		(290		)	240
Total other intangible assets with finite lives	4,474		(1,043		)	3,431		4,152		(820		)	3,332		4,117		(702		)	3,415

Intangible assets not subject to amortization (Indefinite-lived):
IPR&D^1,2	100		—			100		576		—			576		576		—			576
Germplasm⁴	6,265		—			6,265		6,265		—			6,265		6,265		—			6,265
Trademarks / trade names	1,871		—			1,871		1,871		—			1,871		1,871		—			1,871
Other	—		—			—		11		—			11		11		—			11
Total other intangible assets	8,236		—			8,236		8,723		—			8,723		8,723		—			8,723
Total	$	12,710	$	(1,043	)	$	11,667	$	12,875	$	(820	)	$	12,055	$	12,840	$	(702	)	$	12,138


^1.	During the first quarter of 2019, the company announced an expanded launch of its Qrome^® corn hybrids following the receipt of regulatory approval from China. As a result, the company reclassified the amounts from indefinite-lived IPR&D to developed technology.


^2.	Refer to discussion of interim impairment analysis completed below.


^3.	Primarily consists of sales and farmer networks, marketing and manufacturing alliances and noncompetition agreements.


^4.	Germplasm is the pool of genetic source material and body of knowledge gained from the development and delivery stage of plant breeding. This intangible asset is expected to contribute to cash flows beyond the foreseeable future and there are no legal, regulatory, contractual, or other factors which limit its useful life.

As discussed in Note 7 - Restructuring and Asset Related Charges - Net, during the three months ended September 30, 2019, and in connection with strategic product and portfolio reviews, the company determined that the fair value of certain intangible assets classified as developed technology, other intangible assets and IPR&D within the Seed segment that primarily relate to heritage DAS intangibles previously acquired from Coodetec was less than the carrying value due to the company’s focus on advancing more competitive products and eliminating redundancy and complexity across the breeding programs.

For IPR&D and developed technology, the company concluded these projects were abandoned. For other intangible assets, the company performed an analysis of the fair value using the relief from royalty method (a form of the income approach) using Level 3 inputs within the fair value hierarchy. The key assumptions used in the calculation included projected revenue, royalty rates and discount rates. These key assumptions involve management judgment and estimates relating to future operating performance and economic conditions that may differ from actual cash flows. As a result, the company recorded a pre-tax, non-cash intangible asset impairment charge of $54 million ($41 million after-tax), which is reflected in restructuring and asset related charges - net, in the company's Consolidated Statements of Operations for the three and nine months ended September 30, 2019.

There were no other indicators of impairment for the company’s other intangible assets that would suggest that the fair value is less than its carrying value at September 30, 2019.

During 2018, in reviewing the indefinite-lived intangible assets, the company also determined that the fair value of certain IPR&D assets, within the Seed segment, had declined as a result of delays in timing of commercialization and increases to expected R&D costs. The company performed an analysis of the fair value using the relief from royalty method (a form of the income approach) using Level 3 inputs within the fair value hierarchy. The key assumptions used in the calculation included projected revenue, royalty rates and discount rates. These key assumptions involve management judgment and estimates relating to future operating performance and economic conditions that may differ from actual cash flows. As a result, the company recorded a pre-tax, non-cash intangible asset impairment charge of $85 million ($66 million after tax), which was reflected in restructuring and asset related charges - net, in the company's Consolidated Statements of Operations for the three and nine months ended September 30, 2018.

The aggregate pre-tax amortization expense from continuing operations for definite-lived intangible assets was $100 million and $314 million for the three and nine months ended September 30, 2019, respectively, and $88 million and $284 million for the three and nine months ended September 30, 2018, respectively. The estimated aggregate pre-tax amortization expense from continuing operations for the remainder of 2019 and each of the next five years is approximately $115 million, $402 million, $394 million, $373 million, $292 million and $277 million, respectively.

Property, Plant and Equipment (Tables)

9 Months Ended

Sep. 30, 2019

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment [Table Text Block]



(In millions)	September 30, 2019			December 31, 2018			September 30, 2018
Land and land improvements	$	451		$	468		$	502
Buildings	1,411			1,430			1,424
Machinery and equipment	5,152			4,863			4,776
Construction in progress	675			579			376
Total property, plant and equipment	7,689			7,340			7,078
Accumulated depreciation	(3,186		)	(2,796		)	(2,694		)
Total property, plant and equipment - net	$	4,503		$	4,544		$	4,384

Property, Plant and Equipment - Depreciation Expense [Table Text Block]



	Three Months Ended September 30,				Nine Months Ended September 30,
(In millions)	2019		2018		2019		2018
Depreciation expense	$	126	$	127	$	397	$	383

Stockholders' Equity (Tables)

9 Months Ended

Sep. 30, 2019

Equity [Abstract]

Schedule of Stock by Class [Table Text Block]



Shares of common stock	Issued
Balance June 1, 2019	748,815,000
Issued	399,000
Repurchased and retired	(824,000	)
Balance September 30, 2019	748,390,000

Schedule of Noncontrolling Interests Represented by Preferred Stock [Table Text Block]



Shares in thousands	Number of Shares
Authorized	23,000
$4.50 Series, callable at $120	1,673
$3.50 Series, callable at $102	700

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]



(In millions)	Cumulative Translation Adjustment¹			Derivative Instruments			Pension Benefit Plans			Other Benefit Plans			Total
2018
Balance January 1, 2018	$	(1,217	)	$	(2	)	$	95		$	(53	)	$	(1,177	)
Other comprehensive (loss) income before reclassifications	(1,099		)	(3		)	15			—			(1,087		)
Amounts reclassified from accumulated other comprehensive loss	—			(5		)	(2		)	—			(7		)
Net other comprehensive (loss) income	(1,099		)	(8		)	13			—			(1,094		)
Balance September 30, 2018	$	(2,316	)	$	(10	)	$	108		$	(53	)	$	(2,271	)

2019
Balance January 1, 2019	$	(2,793	)	$	(26	)	$	(620	)	$	79		$	(3,360	)
Other comprehensive (loss) income before reclassifications	(471		)	11			9			(85		)	(536		)
Amounts reclassified from accumulated other comprehensive income (loss)	—			12			4			(1		)	15
Net other comprehensive (loss) income	(471		)	23			13			(86		)	(521		)
Impact of Internal Reorganizations	1,123			—			91			—			1,214
Balance September 30, 2019	$	(2,141	)	$	(3	)	$	(516	)	$	(7	)	$	(2,667	)

^1.

The cumulative translation adjustment loss for the nine months ended September 30, 2018 was primarily driven by the strengthening of the U.S. Dollar ("USD") against the Euro ("EUR") and the Brazilian real ("BRL"). The cumulative translation adjustment loss for the nine months ended September 30, 2019 was primarily driven by strengthening of the USD against the BRL, EUR, and the South African Rand (“ZAR”).

Other Comprehensive (Loss) Income



(In millions)	Three Months Ended September 30,					Nine Months Ended September 30,
	2019		2018			2019			2018
Derivative instruments	$	1	$	1		$	(6	)	$	2
Pension benefit plans - net	—		(2		)	4			(4		)
Other benefit plans - net	—		—			29			—
Provision for (benefit from) income taxes related to other comprehensive income (loss) items	$	1	$	(1	)	$	27		$	(2	)

Reclassification out of Accumulated Other Comprehensive (Loss) Income [Table Text Block]



(In millions)	Three Months Ended September 30,					Nine Months Ended September 30,						Income Classification
	2019		2018			2019			2018			Income Classification
Derivative Instruments:	$	1	$	1		$	13		$	(6	)	(1)
Tax (benefit) expense	—		(1		)	(1		)	1			(2)
After-tax	$	1	$	—		$	12		$	(5	)
Amortization of pension benefit plans:
Actuarial losses	$	1	2			$	2		1			(3)
Settlement loss (gain)	1		(1		)	2			(2		)	(3)
Total before tax	2		1			4			(1		)
Tax benefit	—		(1		)	—			(1		)	(2)
After-tax	$	2	$	—		$	4		$	(2	)
Amortization of other benefit plans:
Actuarial gain	—		—			(1		)	—			(3)
Total before tax	—		—			(1		)	—
Tax benefit	—		—			—			—			(2)
After-tax	$	—	$	—		$	(1	)	$	—
Total reclassifications for the period, after-tax	$	3	$	—		$	15		$	(7	)


^1.	Cost of goods sold.


^2.	(Benefit from) 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 20 - Pension Plans and Other Post Employment Benefits, for additional information.

Tabular disclosure of an entity's stock, including par or stated value per share, number and dollar amount of share subscriptions, shares authorized, shares issued, shares outstanding, number and dollar amount of shares held in an employee trust, dividend per share, total dividends, share conversion features, par value plus additional paid in capital, the value of treasury stock and other information necessary to a fair presentation, and EPS information. Stock by class includes common, convertible, and preferred stocks which are not redeemable or redeemable solely at the option of the issuer. Includes preferred stock with redemption features that are solely within the control of the issuer and mandatorily redeemable stock if redemption is required to occur only upon liquidation or termination of the reporting entity. If more than one issue is outstanding, state the title of each issue and the corresponding dollar amount; dollar amount of any shares subscribed but unissued and the deduction of subscriptions receivable there from; number of shares authorized, issued, and outstanding.

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Reference 14: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21475-112644

Acquired Finite-Lived Intangible Assets [Line Items]

Goodwill and Other Intangible Assets Other Intangible Assets (Details) - USD ($)
$ in Millions

Sep. 30, 2019

Dec. 31, 2018

Sep. 30, 2018

Finite-Lived Intangible Assets, Accumulated Amortization

$ 4,474

$ 4,152

$ 4,117

(1,043)

(820)

(702)

Indefinite-lived Intangible Assets (Excluding Goodwill)

3,431

3,332

3,415

8,236

8,723

Intangible Assets, Gross (Excluding Goodwill)

12,710

12,875

12,840

Total other intangible assets

11,667

12,055

12,138

In Process Research and Development [Member]

Acquired Finite-Lived Intangible Assets [Line Items]

Indefinite-lived Intangible Assets (Excluding Goodwill)

^[1],[2]

100

576

Germplasm [Member]

Acquired Finite-Lived Intangible Assets [Line Items]

Indefinite-lived Intangible Assets (Excluding Goodwill)

^[3]

6,265

Trademarks and Trade Names [Member]

Acquired Finite-Lived Intangible Assets [Line Items]

Indefinite-lived Intangible Assets (Excluding Goodwill)

1,871

Acquired Finite-Lived Intangible Assets [Line Items]

Indefinite-lived Intangible Assets (Excluding Goodwill)

Acquired Finite-Lived Intangible Assets [Line Items]

Finite-Lived Intangible Assets, Accumulated Amortization

1,969

1,985

1,987

(238)

(154)

(125)

Developed Technology Rights [Member]

1,731

1,831

1,862

Acquired Finite-Lived Intangible Assets [Line Items]

Finite-Lived Intangible Assets, Accumulated Amortization

^[1],[2]

1,463

974

954

^[1],[2]

(332)

(163)

(120)

Trademarks and Trade Names [Member]

^[1],[2]

1,131

811

834

Acquired Finite-Lived Intangible Assets [Line Items]

Finite-Lived Intangible Assets, Accumulated Amortization

166

180

171

(84)

(92)

(79)

Favorable Supply Contract [Member]

Acquired Finite-Lived Intangible Assets [Line Items]

Finite-Lived Intangible Assets, Accumulated Amortization

475

(183)

(111)

(88)

292

364

387

Acquired Finite-Lived Intangible Assets [Line Items]

Finite-Lived Intangible Assets, Accumulated Amortization

^[2],[4]

401

538

530

^[2],[4]

(206)

(300)

(290)

Schedule of Net Benefit Costs [Table Text Block]

^[2],[4]

$ 195

$ 238

$ 240

[1]	During the first quarter of 2019, the company announced an expanded launch of its Qrome^® corn hybrids following the receipt of regulatory approval from China. As a result, the company reclassified the amounts from indefinite-lived IPR&D to developed technology.
[2]	Refer to discussion of interim impairment analysis completed below.
[3]	Germplasm is the pool of genetic source material and body of knowledge gained from the development and delivery stage of plant breeding. This intangible asset is expected to contribute to cash flows beyond the foreseeable future and there are no legal, regulatory, contractual, or other factors which limit its useful life.
[4]	Primarily consists of sales and farmer networks, marketing and manufacturing alliances and noncompetition agreements.

Pension Plans and Other Post Employment Benefit Plans (Tables)

9 Months Ended

Sep. 30, 2019

Retirement Benefits [Abstract]



	Three Months Ended September 30,						Nine Months Ended September 30,
(In millions)	2019			2018			2019			2018
Defined Benefit Pension Plans:
Service cost	$	5		$	31		$	37		$	103
Interest cost	185			186			592			567
Expected return on plan assets	(253		)	(300		)	(839		)	(907		)
Amortization of unrecognized (gain) loss	—			(1		)	2			(5		)
Curtailment/settlement loss (gain)	1			2			—			(2		)
Net periodic benefit credit - Total	$	(62	)	$	(82	)	$	(208	)	$	(244	)
Less: Discontinued operations¹	—			(13		)	(17		)	(38		)
Net periodic benefit credit - Continuing operations	$	(62	)	$	(69	)	$	(191	)	$	(206	)
Other Post Employment Benefits:
Service cost	$	—		$	3		$	3		$	7
Interest cost	20			20			65			63
Amortization of unrecognized gain	—			—			(1		)	—
Net periodic benefit cost - Continuing operations	$	20		$	23		$	67		$	70

^1.

Earnings Per Share (Tables)

9 Months Ended

Sep. 30, 2019

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]



Net (Loss) Income for Earnings Per Share Calculations - Basic and Diluted	Three Months Ended September 30,						Nine Months Ended September 30,
(In millions)	2019			2018			2019			2018
Loss from continuing operations after income taxes	$	(527	)	$	(5,642	)	$	(228	)	$	(5,705	)
Net (loss) income attributable to continuing operations noncontrolling interests	(11		)	5			10			23
Loss from continuing operations available to Corteva common stockholders	(516		)	(5,647		)	(238		)	(5,728		)
Income (loss) from discontinued operations, net of tax	22			526			(695		)	1,200
Net income attributable to discontinued operations noncontrolling interests	—			—			5			6
Income (loss) from discontinued operations available to Corteva common stockholders	22			526			(700		)	1,194
Net loss available to common stockholders	$	(494	)	$	(5,121	)	$	(938	)	$	(4,534	)

Schedule of Earnings Per Share, Basic, by Common Class, Including Two Class Method [Table Text Block]



(Loss) Earnings Per Share Calculations - Basic	Three Months Ended September 30,						Nine Months Ended September 30,
(Dollars per share)	2019			2018			2019			2018
Loss from continuing operations attributable to common stockholders	$	(0.69	)	$	(7.54	)	$	(0.32	)	$	(7.64	)
Income (loss) from discontinued operations, net of tax	0.03			0.71			(0.93		)	1.59
Net loss attributable to common stockholders	$	(0.66	)	$	(6.83	)	$	(1.25	)	$	(6.05	)

Schedule of Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Table Text Block]



(Loss) Earnings Per Share Calculations - Diluted	Three Months Ended September 30,						Nine Months Ended September 30,
(Dollars per share)	2019			2018			2019			2018
Loss from continuing operations attributable to common stockholders	$	(0.69	)	$	(7.54	)	$	(0.32	)	$	(7.64	)
Income (loss) from discontinued operations, net of tax	0.03			0.71			(0.93		)	1.59
Net loss attributable to common stockholders	$	(0.66	)	$	(6.83	)	$	(1.25	)	$	(6.05	)

Share Count Information



Share Count Information	Three Months Ended September 30,		Nine Months Ended September 30,
(Shares in millions)	2019	2018	2019	2018
Weighted-average common shares - basic¹	749.5	749.4	749.4	749.4
Plus dilutive effect of equity compensation plans²	—	—	—	—
Weighted-average common shares - diluted	749.5	749.4	749.4	749.4
Stock options and restricted stock units excluded from EPS calculations³	13.8	—	13.8	—


1.	Share amounts for the three and nine months ended September 30, 2018, were based on 748.8 million shares of Corteva, Inc. common stock distributed to holders of DowDuPont's common stock on June 1, 2019, plus 0.6 million of additional shares in which accelerated vesting conditions have been met.


2.	Diluted earnings per share considers the impact of potentially dilutive securities except in periods in which there is a loss because the inclusion of the potential common shares would have an anti-dilutive effect.

These outstanding options to purchase shares of common stock were excluded from the calculation of diluted earnings per share because the effect of including them would have been anti-dilutive.

Background and Basis of Presentation Background and Basis of Presentation (Details) $ / shares in Units, $ in Millions	3 Months Ended	9 Months Ended
	Jun. 30, 2019 USD ($)	Sep. 30, 2019 yr $ / shares shares	Jun. 03, 2019 $ / shares shares	Jun. 01, 2019 shares $ / shares	Apr. 01, 2019 $ / shares	Dec. 31, 2018 $ / shares shares	Sep. 30, 2018 $ / shares shares
Common Stock, Par Value \| $ / shares		$ 0.01
Common Stock, Shares Authorized		1,666,666,667
Reclassification of Divisional Equity to APIC \| $	$ 0
Corteva [Member]
Years of Experience \| yr		275
Number of Countries in which Entity Operates		140
Number of Reportable Segments		2
Common Stock, Par Value \| $ / shares		$ 0.01
Common Stock, Shares Authorized			748,815,000
Common Stock, Shares, Issued			748,815,000
DAS [Member] \| EID [Member]
Ownership interest in an entity		100.00%
Dow [Member]
Common Stock, Par Value \| $ / shares					$ 0.01
Corteva [Member]
Common Stock, Par Value \| $ / shares			$ 0.01	$ 0.01
EID [Member]
Common Stock, Par Value \| $ / shares		$ 0.30				$ 0.30	$ 0.30
Common Stock, Shares Authorized		1,800,000,000				1,800,000,000	1,800,000,000
Reclassification of Divisional Equity to APIC \| $	0
EID [Member] \| Corteva [Member]
Ownership interest in an entity		100.00%
Shares of DowDuPont Common Stock Held [Member] \| Corteva [Member]
Exchange Ratio				3
Shares of Corteva Stock [Member] \| Corteva [Member]
Exchange Ratio				1
Internal Reorganization [Member]
Reclassification of Divisional Equity to APIC \| $	$ 76

Revenue Contract Balances (Details) - USD ($)
$ in Millions

9 Months Ended

Sep. 30, 2019

Dec. 31, 2018

Sep. 30, 2018

Accounts and notes receivable - trade

^[1]

$ 5,372

$ 3,843

$ 5,164

Contract assets - current

^[2]

Contract assets - noncurrent

^[3]

Deferred revenue recognized during the period

2,013

Accrued and Other Current Liabilities [Member]

Deferred Revenue

^[4]

441

2,209

380

Operating Leases, Future Minimum Payments Due, Next Twelve Months

Deferred Revenue

^[5]

$ 117

$ 150

$ 120

[1]	Included in accounts and notes receivable - net in the interim Condensed Consolidated Balance Sheets.
[2]	Included in other current assets in the interim Condensed Consolidated Balance Sheets.
[3]	Included in other assets in the interim Condensed Consolidated Balance Sheets.
[4]	Included in accrued and other current liabilities in the interim Condensed Consolidated Balance Sheets.
[5]	Included in other noncurrent obligations in the interim Condensed Consolidated Balance Sheets.

Leases Lease Commitments (Details)
$ in Millions

Dec. 31, 2018

USD ($)

^[1]

Leases [Abstract]

$ 169

Operating Leases, Future Minimum Payments, Due in Two Years

Operating Leases, Future Minimum Payments, Due in Three Years

Operating Leases, Future Minimum Payments, Due in Four Years

Operating Leases, Future Minimum Payments, Due in Five Years

Operating Leases, Future Minimum Payments, Due Thereafter

Operating Leases, Future Minimum Payments Due

$ 512

[1]	Includes adjustments for discontinued operations and common control business combination.

Income Taxes

9 Months Ended

Sep. 30, 2019

Income Tax Disclosure [Abstract]

Income Tax Disclosure [Text Block]

INCOME TAXES

For periods between the Merger Effectiveness Time and the Corteva Distribution, Corteva and its subsidiaries were included in DowDuPont's consolidated federal income tax group and consolidated tax return. Generally, the consolidated tax liability of the DowDuPont U.S. tax group for each year was apportioned among the members of the consolidated group based on each member’s separate taxable income. Corteva, DuPont and Dow intend that to the extent Federal and/or State corporate income tax liabilities are reduced through the utilization of tax attributes of the other, settlement of any receivable and payable generated from the use of the other party’s sub-group attributes will be in accordance with a tax matters agreement. See Note 5 - Divestitures and Other Transactions, for further information related to indemnifications between Corteva, Dow and DuPont.

On December 22, 2017, the Tax Cuts and Jobs Act (“The Act”) was enacted. The Act reduced the U.S. federal corporate income tax rate from 35 percent to 21 percent, required companies to pay a one-time transition tax (“transition tax”) on earnings of foreign subsidiaries that were previously tax deferred, created new provisions related to foreign sourced earnings, eliminated the domestic manufacturing deduction and moved towards a territorial system. At December 31, 2018, the company had completed its accounting for the tax effects of The Act.

•

As a result of The Act, the company remeasured its U.S. federal deferred tax assets and liabilities based on the rates at which they are expected to reverse in the future, which is generally 21 percent. In the three and nine months ended September 30, 2018, the company recognized benefits of $94 million and $39 million, respectively, to benefit from income taxes on continuing operations in the company's Consolidated Statements of Operations to adjust the provisional amount related to the remeasurement of the company's deferred tax balance. Of the $94 million benefit booked in the three months ended September 30, 2018, $114 million related to the company's discretionary pension contribution in 2018, which was deducted on a 2017 tax return.


•	In the nine months ended September 30, 2018, the company recognized a charge of $16 million to benefit from income taxes on continuing operations in the company's Consolidated Statements of Operations as a result of an indirect impact of The Act related to certain inventory.

Each year the company files hundreds of tax returns in the various national, state and local income taxing jurisdictions in which it operates. These tax returns are subject to examination and possible challenge by the tax authorities. Positions challenged by the tax authorities may be settled or appealed by the company. As a result, there is an uncertainty in income taxes recognized in the company's financial statements in accordance with accounting for income taxes and accounting for uncertainty in income taxes. The ultimate resolution of such uncertainties is not expected to have a material impact on the company's results of operations.

During the three and nine months ended September 30, 2019, the company recognized an aggregate net tax benefit of $38 million to benefit from income taxes on continuing operations related to the enactment of Switzerland’s Federal Act on Tax Reform and AHV Financing (TRAF) (i.e., “Swiss Tax Reform”).

During the three and nine months ended September 30, 2019, the company recognized a net tax benefit of $13 million and a net tax charge of $83 million, respectively, to (benefit from) provision for income taxes on continuing operations related to application of The Act's foreign tax provisions.

During the nine months ended September 30, 2019, the company recognized a net tax charge of $146 million and a tax benefit of $102 million to provision for income taxes on continuing operations, related to U.S. state blended tax rate changes associated with the Business Separations and an internal legal entity restructuring associated with the Business Separations, respectively.

During the nine months ended September 30, 2019, the company recognized an aggregate tax benefit of $21 million to provision for income taxes on continuing operations associated with changes in accruals for certain prior year tax positions and reductions in the company's unrecognized tax benefits due to the closure of various tax statutes of limitations.

During the three months ended September 30, 2018, it was determined that a full valuation allowance against the net deferred tax asset position of a legal entity in Brazil was required. This determination was based on a change in judgment about the realizability of the deferred tax asset due to revised cash flow projections reflecting declines in the forecasted sales and profitability of the Agriculture reporting unit in Latin America. The revised cash flow projections quantify the impacts of market conditions, events and circumstances that developed throughout 2018. See Note 15 - Goodwill and Other Intangible Assets, for additional information. As a result, the company recognized tax expense of $75 million in the three and nine months ended September 30, 2018.

During 2018, the company repatriated certain funds from its foreign subsidiaries that were not needed to finance local operations or separation activities. During the three and nine months ended September 30, 2018, the company recorded tax expense of $61 million associated with these repatriation activities.

During the three and nine months ended September 30, 2018, the company recognized tax expense of $27 million associated with the reduction of a tax benefit recorded in 2017 due to taxable income limitations triggered by the company's decision to deduct the third quarter 2018 principal U.S. pension plan contribution on its 2017 consolidated U.S. tax return.

During the three and nine months ended September 30, 2018, the company recognized tax expense of $26 million related to an internal entity restructuring associated with the Business Separations.

Supplementary Information Foreign Currency Exchange Gain (Loss) (Details) - USD ($)
$ in Millions

3 Months Ended

9 Months Ended

Sep. 30, 2019

Sep. 30, 2018

Sep. 30, 2019

Sep. 30, 2018

Foreign Currency Exchange Gain (Loss) [Line Items]

Foreign Currency Transaction Gain (Loss) Tax (Expense) Benefit

^[1]

$ (11)

$ (74)

$ (70)

$ (190)

^[2]

(12)

Foreign Currency Transaction Gain (Loss) After Tax

(23)

(74)

(70)

(164)

Subsidiary Monetary Position

Foreign Currency Exchange Gain (Loss) [Line Items]

Foreign Currency Transaction Gain (Loss) Tax (Expense) Benefit

^[3]

(66)

(105)

(59)

(217)

(2)

Foreign Currency Transaction Gain (Loss) After Tax

(65)

(98)

(61)

(185)

Foreign Currency Exchange Gain (Loss) [Line Items]

Foreign Currency Transaction Gain (Loss) Tax (Expense) Benefit

(11)

^[4]

(13)

(7)

(6)

Foreign Currency Transaction Gain (Loss) After Tax

(9)

Argentine peso devaluation [Member] | Hedging Program [Member]

Foreign Currency Exchange Gain (Loss) [Line Items]

Tax Reform Foreign Currency Exchange Impact [Member] | Hedging Program [Member]

$ (42)

$ (40)

$ (33)

(73)

Foreign Currency Exchange Gain (Loss) [Line Items]

Accounts and Notes Receivable [Abstract]

$ (50)

[1]	Includes net pre-tax exchange losses of $(33) million and $(42) million for the three and nine months ended September 30, 2019, respectively and $(40) million and $(73) million for the three and nine months ended September 30, 2018, respectively, associated with the devaluation of the Argentine peso.
[2]	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, which is included within significant items.
[3]	Includes net pre-tax exchange losses of $(33) million and $(42) million for the three and nine months ended September 30, 2019, respectively and $(40) million and $(73) million for the three and nine months ended September 30, 2018, respectively, associated with the devaluation of the Argentine peso.
[4]	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.

Stockholders' Equity Preferred Stock (Details) - EID [Member] - shares	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018
$4.50 Series Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Stock, Shares Authorized	23,000,000	23,000,000	23,000,000
Preferred Stock, Shares Issued	1,673,000	1,673,000	1,673,000
$3.50 Series Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Stock, Shares Authorized	23,000,000	23,000,000	23,000,000
Preferred Stock, Shares Issued	700,000	700,000	700,000

Short-Term Borrowings, Long-Term Debt and Available Credit Facilities Available Credit Facilities (Details) - USD ($) $ in Millions	Sep. 30, 2019	Nov. 13, 2018
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 7,300
Line of Credit Facility, Remaining Borrowing Capacity	6,142
Revolving Credit Facilities due 2024 [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	3,000	$ 3,000
Line of Credit Facility, Remaining Borrowing Capacity	3,000
Revolving Credit Facilities due 2022 [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	3,000	$ 3,000
Line of Credit Facility, Remaining Borrowing Capacity	2,971
Securities Sold under Agreements to Repurchase [Member] \| Repurchase Agreements [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	1,300
Line of Credit Facility, Remaining Borrowing Capacity	$ 171

Financial Instruments Notional Amounts (Details) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018
Designated as Hedging Instrument [Member] \| Commodity Contract [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative, Notional Amount	$ 73	$ 525	$ 125
Not Designated as Hedging Instrument [Member] \| Foreign Exchange Contract [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative, Notional Amount	1,313	2,057	3,159
Not Designated as Hedging Instrument [Member] \| Commodity Contract [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative, Notional Amount	$ 0	$ 9	$ 12

Accounts and Notes Receivable (Tables)

9 Months Ended

Sep. 30, 2019

Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]



(In millions)	September 30, 2019		December 31, 2018		September 30, 2018
Accounts receivable – trade¹	$	3,969	$	3,649	$	3,559
Notes receivable – trade²	1,403		194		1,605
Other³	1,202		1,417		1,383
Total accounts and notes receivable - net	$	6,574	$	5,260	$	6,547


^1.	Accounts receivable – trade is net of allowances of $170 million at September 30, 2019, $127 million at December 31, 2018, and $105 million at September 30, 2018. Allowances are equal to the estimated uncollectible amounts. That estimate is based on historical collection experience, current economic and market conditions, and review of the current status of customers' accounts.

^2.

Notes receivable – trade primarily consists of receivables for deferred payment loan programs for the sale of seed products to customers. These loans have terms of one year or less and are primarily concentrated in North America. The company maintains a rigid pre-approval process for extending credit to customers in order to manage overall risk and exposure associated with credit losses. As of September 30, 2019, December 31, 2018, and September 30, 2018 there were no significant past due notes receivable which required a reserve, nor were there any significant impairments related to current loan agreements.

^3.

Other includes receivables in relation to indemnification assets, value added tax, general sales tax and other taxes. No individual group represents more than 10 percent of total receivables. In addition Other includes amounts due from nonconsolidated affiliates of $127 million, $101 million, and $87 million as of September 30, 2019, December 31, 2018, and September 30, 2018, respectively.

Earnings Per Share Earnings Per Share Calculations - Basic (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Earnings Per Share [Abstract]
Basic loss per share of common stock from continuing operations	$ (0.69)	$ (7.54)	$ (0.32)	$ (7.64)
Basic earnings (loss) per share of common stock from discontinued operations	$ 0.03	$ 0.71	$ (0.93)	$ 1.59
Net loss Available to Common Stockholders, Basic	$ (0.66)	$ (6.83)	$ (1.25)	$ (6.05)

The amount of net income (loss) from continuing operations per each share of common stock or unit outstanding during the reporting period.

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Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
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-Name Accounting Standards Codification
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
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Segment Reporting Segment Information (Details) - USD ($)
$ in Millions

3 Months Ended

9 Months Ended

Sep. 30, 2019

Mar. 31, 2019

Sep. 30, 2018

Sep. 30, 2019

Sep. 30, 2018

Jun. 01, 2019

Dec. 31, 2018

$ 1,911

$ 3,396

$ 1,947

$ 10,863

$ 11,472

(176)

(213)

^[1]

1,855

^[1]

2,131

^[1]

39,352

39,388

39,352

39,388

$ 38,632

10,168

10,203

10,168

10,203

$ 10,179

10,193

681

551

6,347

6,716

(295)

(372)

1,066

1,226

26,021

^[2],[3]

30,300

^[2]

26,021

^[2],[3]

30,300

^[2]

29,286

5,447

5,453

1,230

1,396

4,516

4,756

119

159

789

905

13,331

^[2],[3]

$ 9,088

^[2]

13,331

^[2],[3]

$ 9,088

^[2]

9,346

Reallocation of goodwill [Member]

$ 4,721

4,726

$ 0

$ 3,382

[1]	Periods prior to March 31, 2019 are on a pro forma basis, prepared in accordance with Article 11 of Regulation S-X.
[2]	Segment assets at December 31, 2018 were $29,286 million and $9,346 million for Seed and Crop Protection, respectively.
[3]	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.

Goodwill and Other Intangible Assets Goodwill by Segment (Details) - USD ($)
$ in Millions

3 Months Ended

4 Months Ended

5 Months Ended

9 Months Ended

Sep. 30, 2019

Sep. 30, 2018

Sep. 30, 2019

May 31, 2019

Sep. 30, 2019

Sep. 30, 2018

Dec. 31, 2018

$ 10,179

$ 10,193

(11)

(28)

$ 10,168

$ 10,203

10,168

$ 10,203

4,503

Agriculture [Member]

10,193

^[1]

10,193

^[1]

(28)

^[2]

(10,179)

Goodwill, Impaired, Accumulated Impairment Loss

$ 4,503

4,503

4,726

(5)

4,726

4,721

5,453

(6)

$ 5,453

In Process Research and Development [Member]

5,447

$ 5,447

5,447

Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)

Impairment of Intangible Assets Indefinite lived Excluding Goodwill After Tax

$ 41

$ 66

$ 41

$ 66

[1]	Net of accumulated impairment losses of $4,503 million.
[2]	Primarily consists of the acquisition of a distributor in Greece.

Divestitures and Other Transactions

9 Months Ended

Sep. 30, 2019

Discontinued Operations and Disposal Groups [Abstract]

Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]

DIVESTITURES AND OTHER TRANSACTIONS

Separation Agreements

In connection with the Distributions, DuPont, Corteva, and Dow (together, the “Parties” and each a “Party”) have entered into certain agreements to effect the Separation, provide for the allocation of DowDuPont’s assets, employees, liabilities and obligations (including its investments, property and employee benefits and tax-related assets and liabilities) among the Parties, and provide a framework for Corteva's relationship with Dow and DuPont following the separations and Distributions (collectively, the "Separation Agreements"). The Parties entered into, among other agreements, the following agreements:

•

Separation and Distribution Agreement - Effective April 1, 2019, the Parties entered into an agreement that sets forth, among other things, the agreements among the Parties regarding the principal transactions necessary to effect the Distributions. It also sets forth other agreements that govern certain aspects of the Parties’ ongoing relationships after the completion of the Distributions (the "Corteva Separation Agreement").


•	Tax Matters Agreement - The Parties entered into an agreement effective as of April 1, 2019 as amended on June 1, 2019 that governs their respective rights, responsibilities and obligations with respect to tax liabilities and benefits, tax attributes, the preparation and filing of tax returns, the control of audits and other tax proceedings and other matters regarding taxes.


•	Employee Matters Agreement - The Parties entered into an agreement that identifies employees and employee-related liabilities (and attributable assets) to be allocated (either retained, transferred and accepted, or assigned and assumed, as applicable) to the Parties as part of the Distributions and describes when and how the relevant transfers and assignments will occur.

•

Intellectual Property Cross-License Agreement - Effective as of April 1, 2019 between Corteva and Dow, and effective June 1, 2019 between Corteva and DuPont entered into Intellectual Property Cross-License Agreements. The Intellectual Property Cross-License Agreements set forth the terms and conditions under which the applicable Parties may use in their respective businesses, following each of the Distributions, certain know-how (including trade secrets), copyrights, and software, and certain patents and standards, allocated to another Party pursuant to the Corteva Separation Agreement.

•

Letter Agreement - DuPont and Corteva entered into a Letter Agreement. The Letter Agreement sets forth certain additional terms and conditions related to the Separation, including certain limitations on each party’s ability to transfer certain businesses and assets to third parties without assigning certain of such party’s indemnification obligations under the Corteva Separation Agreement to the other party to the transferee of such businesses and assets or meeting certain other alternative conditions.

DuPont

Pursuant to the Separation Agreements, DuPont and Corteva indemnifies the other against certain litigation, environmental, tax, workers' compensation and other liabilities that arose prior to the Corteva Distribution. The term of this indemnification is generally indefinite and includes defense costs and expenses, as well as monetary and non-monetary settlements and judgments. In connection with the recognition of liabilities related to these matters, the company records an indemnification asset when recovery is deemed probable. At September 30, 2019, the indemnification assets are $36 million within accounts and notes receivable - net and $57 million within other assets in the interim Condensed Consolidated Balance Sheet. At September 30, 2019, the indemnification liabilities are $15 million within accrued and other current liabilities and $71 million within other noncurrent obligations in the interim Condensed Consolidated Balance Sheet.

Dow

Pursuant to the Separation Agreements, Dow and Corteva indemnifies the other against certain litigation, environmental, tax and other liabilities that arose prior to the Corteva Distribution. The term of this indemnification is generally indefinite and includes defense costs and expenses, as well as monetary and non-monetary settlements and judgments. In connection with the recognition of liabilities related to these matters, the company records an indemnification asset when recovery is deemed probable. At September 30, 2019, the indemnification assets are $43 million within accounts and notes receivable - net and $1 million within other assets in the interim Condensed Consolidated Balance Sheet. At September 30, 2019, the indemnification liabilities are $87 million within accrued and other current liabilities and $109 million within other noncurrent obligations in the interim Condensed Consolidated Balance Sheet.

EID ECP Divestiture

As discussed in Note 1 - Background and Basis of Presentation, on April 1, 2019, EID completed the transfer of the entities and related assets and liabilities of EID ECP to Dow.

As a result, the financial results of EID ECP are reflected as discontinued operations, as summarized below:



	Three Months Ended September 30,		Nine Months Ended September 30,
(In millions)	2018		2019		2018
Net sales	$	386	$	362	$	1,214
Cost of goods sold	277		259		827
Research and development expense	6		4		19
Selling, general and administrative expenses	10		9		34
Amortization of intangibles	24		23		72
Restructuring and asset related charges - net	4		2		6
Integration and separation costs	35		44		88
Other income - net	1		2		12
Income from discontinued operations before income taxes	31		23		180
Provision for income taxes on discontinued operations	16		4		45
Income from discontinued operations after income taxes	$	15	$	19	$	135

The following table presents the depreciation and capital expenditures of the discontinued operations related to EID ECP:



	Three Months Ended September 30,		Nine Months Ended September 30,
(In millions)	2018		2019		2018
Depreciation	$	34	$	28	$	101
Capital expenditures	$	17	$	16	$	59

The carrying amount of major classes of assets and liabilities classified as assets and liabilities of discontinued operations at December 31, 2018 and September 30, 2018 related to EID ECP consist of the following:



(In millions)	December 31, 2018		September 30, 2018
Cash and cash equivalents	$	55	$	8
Accounts and notes receivable - net	194		216
Inventories	465		454
Other current assets	12		8
Total current assets of discontinued operations	726		686
Investment in nonconsolidated affiliates	108		110
Property, plant and equipment - net	770		780
Goodwill	3,587		3,596
Other intangible assets	1,143		1,168
Deferred income taxes	13		35
Other assets	1		3
Non-current assets of discontinued operations	5,622		5,692
Total assets of discontinued operations	$	6,348	$	6,378
Short-term borrowings and finance lease obligations	2		—
Accounts payable	214		157
Accrued and other current liabilities	36		38
Total current liabilities of discontinued operations	252		195
Long-term Debt	4		—
Deferred income tax liabilities	432		499
Pension and other post employment benefits - noncurrent	6		6
Other noncurrent obligations	2		2
Non-current liabilities of discontinued operations	444		507
Total liabilities of discontinued operations	$	696	$	702

EID Specialty Products Divestiture

As discussed in Note 1 - Background and Basis of Presentation, on May 1, 2019, the company completed the transfer of the entities and related assets and liabilities of EID Specialty Products Entities to DuPont.

As a result, the financial results of the EID Specialty Products Entities are reflected as discontinued operations, as summarized below:



	Three Months Ended September 30,		Nine Months Ended September 30,
(In millions)	2018		2019			2018
Net sales	$	3,912	$	5,030		$	11,922
Cost of goods sold	2,599		3,352			7,985
Research and development expense	150		204			467
Selling, general and administrative expenses	381		573			1,199
Amortization of intangibles	201		267			616
Restructuring and asset related charges - net	9		115			93
Integration and separation costs	80		253			203
Goodwill impairment	—		1,102			—
Other income - net	27		38			162
Income (loss) from discontinued operations before income taxes	519		(798		)	1,521
Provision for income taxes on discontinued operations	8		82			451
Income (loss) from discontinued operations after income taxes	$	511	$	(880	)	$	1,070

For the three months ended September 30, 2019, the company recorded income from discontinued operations after income taxes of $22 million related to the adjustment of certain prior year tax positions.

EID Specialty Products Impairment

As a result of the Merger and related acquisition method of accounting, Historical EID’s assets and liabilities were measured at fair value resulting in increases to the company’s goodwill and other intangible assets. The fair value valuation increased the risk that any declines in financial projections, including changes to key assumptions, could have a material, negative impact on the fair value of the company’s reporting units and assets, and therefore could result in an impairment.

As a result of the Internal Reorganization, in the second quarter of 2019, EID assessed the recoverability of the goodwill within the electronics and communications, protection solutions, nutrition and health, transportation and advanced polymers, packaging and specialty plastics, industrial biosciences, and clean technologies reporting units, and the overall carrying value of the net assets in the disposal group that was distributed to DowDuPont on May 1, 2019. As a result of this analysis, the company determined that the fair value of certain reporting units related to the EID Specialty Products Entities were below carrying value resulting in pre-tax, non-cash goodwill impairment charges totaling $1,102 million reflected in loss from discontinued operations after income taxes in the nine months ended September 30, 2019. Revised financial projections reflected unfavorable market conditions, driven by slowed demand in the biomaterials business unit, coupled with challenging conditions in U.S. bioethanol markets. These revised financial projections resulted in a reduction in the long-term forecasts of sales and profitability as compared to prior projections.

The company’s analyses above using discounted cash flow models (a form of the income approach) utilized Level 3 unobservable inputs. The company’s significant assumptions in these analyses included, but were not limited to, future cash flow projections, the weighted average cost of capital, the terminal growth rate, and the tax rate. The company’s estimates of future cash flows were based on current regulatory and economic climates, recent operating results, and planned business strategies. These estimates could be negatively affected by changes in federal, state, or local regulations or economic downturns. Future cash flow estimates are, by their nature, subjective and actual results may differ materially from the company’s estimates. The company also used a form of the market approach (utilizes Level 3 unobservable inputs), which was derived from metrics of publicly traded companies or historically completed transactions of comparable businesses. The selection of comparable businesses is based on the markets in which the reporting units operate giving consideration to risk profiles, size, geography, and diversity of products and services. As such, the company believes the assumptions and estimates utilized were both reasonable and appropriate.

In addition, the company performed an impairment analysis related to the equity method investments held by the EID Specialty Products Entities, as of May 1, 2019. The company applied the net asset value method under the cost approach to determine the fair value of the equity method investments in the EID Specialty Products Entities. Based on updated projections, the company determined the fair value of an equity method investment was below the carrying value and had no expectation the fair value would recover in the short-term due to the current economic environment. As a result, management concluded the impairment was other-than-temporary (utilizing Level 3 unobservable inputs) and recorded an impairment charge of $63 million, reflected in loss from discontinued operations after income taxes. Additionally, this impairment is reflected within restructuring and asset related charges - net in the nine months ended September 30, 2019, within the table above.

The following table presents the depreciation and capital expenditures of the discontinued operations related to the EID Specialty Products Entities:



	Three Months Ended September 30,		Nine Months Ended September 30,
(In millions)	2018		2019		2018
Depreciation	$	208	$	281	$	636
Capital expenditures	$	214	$	481	$	627



(In millions)	December 31, 2018		September 30, 2018
Cash and cash equivalents	$	2,199	$	1,957
Marketable securities	29		122
Accounts and notes receivable - net	2,441		2,597
Inventories	3,452		3,433
Other current assets	242		260
Total current assets of discontinued operations	8,363		8,369
Investment in nonconsolidated affiliates	1,185		1,220
Property, plant and equipment - net	8,138		7,966
Goodwill	28,250		28,532
Other intangible assets	13,037		13,330
Deferred income taxes	122		190
Other assets	191		255
Non-current assets of discontinued operations	50,923		51,493
Total assets of discontinued operations	$	59,286	$	59,862
Short-term borrowings and finance lease obligations	15		4
Accounts payable	1,983		1,837
Income taxes payable	33		31
Accrued and other current liabilities	884		821
Total current liabilities of discontinued operations	2,915		2,693
Long-term Debt	29		11
Deferred income tax liabilities	3,624		3,729
Pension and other post employment benefits - noncurrent	1,125		1,013
Other noncurrent obligations	262		272
Non-current liabilities of discontinued operations	5,040		5,025
Total liabilities of discontinued operations	$	7,955	$	7,718

Integration and Separation Costs

Integration and separation costs have primarily consisted of financial advisory, information technology, legal, accounting, consulting, and other professional advisory fees associated with the preparation and execution of activities related to the Business Separations and the integration of EID’s Pioneer and Crop Protection businesses with DAS. These costs are recorded within integration and separation costs in the Consolidated Statements of Operations.



	Three Months Ended September 30,				Nine Months Ended September 30,
(In millions)	2019		2018		2019		2018
Integration and separation costs	$	152	$	253	$	694	$	697

Merger Remedy - Divested EID Ag Business

A complete discussion of the Divested Ag Business is included in Note 4 - "Divestitures and Other Transactions," within Exhibit 99.2 of Amendment 2 to the Form 10. For the nine months ended September 30, 2018, the company recorded a loss from discontinued operations before income taxes related to the Divested Ag Business of $10 million ($5 million after tax). For the nine months ended September 30, 2019, the company recorded income from discontinued operations after income taxes of $80 million related to changes in accruals for certain prior year tax positions.

Other Discontinued Operations Activity

For the nine months ended September 30, 2019, the company recorded income from discontinued operations after income taxes of $86 million related to the adjustment of certain unrecognized tax benefits for positions taken on items from prior years from previously divested businesses.

Earnings Per Share Earnings Per Share Calculations - Diluted (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Earnings Per Share [Abstract]
Diluted loss per share of common stock from continuing operations	$ (0.69)	$ (7.54)	$ (0.32)	$ (7.64)
Diluted earnings (loss) per share of common stock from discontinued operations	$ 0.03	$ 0.71	$ (0.93)	$ 1.59
Net loss Available to Common Stockholders, Diluted	$ (0.66)	$ (6.83)	$ (1.25)	$ (6.05)

The amount of net income (loss) derived from continuing operations during the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 7
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Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(23))
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Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
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-Subparagraph (d)
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Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
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-Subparagraph (SX 210.5-03(21))
-URI http://asc.fasb.org/extlink&oid=116634182&loc=SL114868664-224227

Inventory Disclosure [Text Block]

Related Party Transactions Transactions with DowDuPont (Details) - USD ($) $ in Millions	3 Months Ended				9 Months Ended
	Mar. 31, 2019	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2019	Sep. 30, 2018	Jun. 26, 2019	Dec. 31, 2018	Nov. 02, 2017
Related Party Transaction [Line Items]
Stock Repurchase Program, Authorized Amount							$ 1,000		$ 4,000
Payments of Distributions to Affiliates	$ 317	$ 823	$ 828	$ 830	$ 317	$ 2,481
DowDuPont [Member]
Related Party Transaction [Line Items]
Payments of Distributions to Affiliates					$ 317	2,481
Accounts Payable, Related Parties		$ 250				$ 250		$ 103

Inventories

9 Months Ended

Sep. 30, 2019

Inventory Disclosure [Abstract]

INVENTORIES



(In millions)	September 30, 2019		December 31, 2018		September 30, 2018
Finished products	$	2,295	$	3,022	$	2,649
Semi-finished products	1,691		1,821		1,902
Raw materials and supplies	417		467		347
Total inventories	$	4,403	$	5,310	$	4,898

As a result of the Merger, a fair value step-up of $2,297 million was recorded for inventories. This fair value step-up has been fully amortized, as of September 30, 2019. During the three and nine months ended September 30, 2019, the company recognized $15 million and $272 million of these costs in cost of goods sold within loss from continuing operations before income taxes. During the three and nine months ended September 30, 2018, the company recognized $109 million and $1,424 million of these costs in cost of goods sold within loss from continuing operations before income taxes.

Inventories Schedule of Inventory (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Sep. 01, 2017
Inventory [Line Items]
Finished Products	$ 2,295	$ 2,649	$ 2,295	$ 2,649	$ 3,022
Semi-finished Products	1,691	1,902	1,691	1,902	1,821
Inventory, Raw Materials and Supplies, Gross	417	347	417	347	467
Total	4,403	4,898	4,403	4,898	$ 5,310
Merger with Dow [Member]
Inventory [Line Items]
Business Combination, Fair Value Step Up Of Acquired Inventory						$ 2,297
Amortization of inventory step up included in COGS	$ 15	$ 109	$ 272	$ 1,424

Revenue (Notes)

9 Months Ended

Sep. 30, 2019

Revenue from Contract with Customer [Abstract]

Revenue from Contract with Customer

REVENUE

Revenue Recognition

Products

Substantially all of Corteva's revenue is derived from product sales. Product sales consist of sales of Corteva's products to farmers, distributors, and manufacturers. Corteva considers purchase orders, which in some cases are governed by master supply agreements, to be a contract with a customer. Contracts with customers are considered to be short-term when the time between order confirmation and satisfaction of the performance obligations is equal to or less than one year. However, the company has some long-term contracts which can span multiple years.

Licenses of Intellectual Property

Corteva enters into licensing arrangements with customers under which it licenses its intellectual property. Revenue from the majority of intellectual property licenses is derived from sales-based royalties. Revenue for licensing agreements that contain sales-based royalties is recognized at the later of (i) when the subsequent sale occurs or (ii) when the performance obligation to which some or all of the royalty has been allocated is satisfied.

Remaining Performance Obligations

Remaining performance obligations represent the transaction price allocated to unsatisfied or partially unsatisfied performance obligations. At September 30, 2019, the company had remaining performance obligations related to material rights granted to customers for contract renewal options of $108 million ($102 million and $103 million at December 31, 2018 and September 30, 2018, respectively). The company expects revenue to be recognized for the remaining performance obligations over the next 1 year to 6 years.

Contract Balances

Contract liabilities primarily reflect deferred revenue from prepayments under contracts with customers where the company receives advance payments for products to be delivered in future periods. Corteva classifies deferred revenue as current or noncurrent based on the timing of when the company expects to recognize revenue. Contract assets primarily include amounts related to contractual rights to consideration for completed performance not yet invoiced. Accounts receivable are recorded when the right to consideration becomes unconditional.



Contract Balances	September 30, 2019		December 31, 2018		September 30, 2018
(In millions)	September 30, 2019		December 31, 2018		September 30, 2018
Accounts and notes receivable - trade¹	$	5,372	$	3,843	$	5,164
Contract assets - current²	$	20	$	18	$	18
Contract assets - noncurrent³	$	49	$	46	$	47
Deferred revenue - current⁴	$	441	$	2,209	$	380
Deferred revenue - noncurrent⁵	$	117	$	150	$	120


^1.	Included in accounts and notes receivable - net in the interim Condensed Consolidated Balance Sheets.


^2.	Included in other current assets in the interim Condensed Consolidated Balance Sheets.


^3.	Included in other assets in the interim Condensed Consolidated Balance Sheets.


^4.	Included in accrued and other current liabilities in the interim Condensed Consolidated Balance Sheets.


^5.	Included in other noncurrent obligations in the interim Condensed Consolidated Balance Sheets.

The change in deferred revenue from December 31, 2018 to September 30, 2019 was substantially due to the timing of seed deliveries to customers for the North America growing season. Revenue recognized during the nine months ended September 30, 2019 from amounts included in deferred revenue at the beginning of the period was $2,013 million.

The increase in accounts and notes receivable - trade from December 31, 2018 to September 30, 2019 was primarily due to the seasonality of the company's business. Historically, trade receivables are lowest at year-end and increase through the northern hemisphere selling season, reaching their peak at the end of the second quarter.

Disaggregation of Revenue

Corteva's operations are classified into two reportable segments: Seed and Crop Protection. The company disaggregates its revenue by major product line and geographic region, as the company believes it best depicts the nature, amount and timing of its revenue and cash flows. Net sales by major product line are included below:



	Three Months Ended September 30,				Nine Months Ended September 30,
(In millions)	2019		2018		2019		2018
Corn	$	372	$	344	$	4,149	$	4,289
Soybean	168		54		1,297		1,449
Other oilseeds	44		57		469		514
Other	97		96		432		464
Seed	681		551		6,347		6,716
Herbicides	584		648		2,399		2,579
Insecticides	322		334		1,158		1,111
Fungicides	254		292		776		839
Other	70		122		183		227
Crop Protection	1,230		1,396		4,516		4,756
Total	$	1,911	$	1,947	$	10,863	$	11,472

Sales are attributed to geographic regions based on customer location. Net sales by geographic region and segment are included below:



Seed	Three Months Ended September 30,				Nine Months Ended September 30,
(In millions)	2019		2018		2019		2018
North America¹	$	226	$	112	$	4,238	$	4,590
EMEA²	122		133		1,200		1,222
Asia Pacific	62		52		273		272
Latin America	271		254		636		632
Total	$	681	$	551	$	6,347	$	6,716


1.	Represents U.S. & Canada.


2.	Europe, Middle East, and Africa ("EMEA").



Crop Protection	Three Months Ended September 30,				Nine Months Ended September 30,
(In millions)	2019		2018		2019		2018
North America	$	397	$	425	$	1,562	$	1,844
EMEA	183		163		1,136		1,157
Asia Pacific	159		187		674		653
Latin America	491		621		1,144		1,102
Total	$	1,230	$	1,396	$	4,516	$	4,756

Restructuring and Asset Related Charges DowDuPont Cost Synergy Program (Details) - USD ($)
$ in Millions

3 Months Ended

9 Months Ended

25 Months Ended

Sep. 30, 2019

Sep. 30, 2018

Sep. 30, 2019

Sep. 30, 2018

Sep. 30, 2019

DowDuPont Cost Synergy Program [Member]

$ 46

$ 235

$ 167

$ 466

215

(8)

109

114

340

$ 866

(191)

(30)

Employee Severance [Member] | DowDuPont Cost Synergy Program [Member]

108

154

157

340

(101)

Contract Termination Charges | DowDuPont Cost Synergy Program [Member]

^[1]

^[1]

193

^[1]

(89)

^[1]

^[1]

(8)

137

333

(1)

(30)

$ 0

Seed [Member] | DowDuPont Cost Synergy Program [Member]

(47)

(190)

(123)

(273)

(7)

147

Crop Protection [Member] | DowDuPont Cost Synergy Program [Member]

(30)

(24)

(42)

(1)

Corporate | DowDuPont Cost Synergy Program [Member]

(15)

(20)

(151)

Commitments and Contingencies Disclosure [Abstract]

$ 0

$ 15

$ 20

$ 151

[1]	Relates primarily to contract terminations charges.

Short-Term Borrowings, Long-Term Debt and Available Credit Facilities Uncommitted Credit Facilities and Outstanding Letters of Credit (Details) $ in Millions	Sep. 30, 2019 USD ($)
Debt Disclosure [Abstract]
Unused bank credit lines on uncommitted credit facilities	$ 401
Letters of Credit Outstanding, Amount	$ 100

Commitments and Contingent Liabilities (Tables)

9 Months Ended

Sep. 30, 2019

Schedule of Environmental Loss Contingencies by Site [Table Text Block]



	As of September 30, 2019
(In millions)	Indemnification Asset		Accrual balance³		Potential exposure above amount accrued³
Environmental Remediation Stray Liabilities
Chemours related obligations - subject to indemnity^1,2	$	170	$	170	$	383
Other discontinued or divested businesses obligations¹	—		102		224

Environmental remediation liabilities primarily related to DuPont - subject to indemnity from DuPont	34		34		61

Environmental remediation liabilities not subject to indemnity	—		43		52
Total	$	204	$	349	$	720


^1.	Represents liabilities that are subject the $200 million thresholds and sharing arrangements as discussed on page 41, under Corteva Separation Agreement.


^2.	The company has recorded an indemnification asset related to these accruals, including $30 million related to the Superfund sites.

^3.

Accrual balance represents management’s best estimate of the costs of remediation and restoration, although it is reasonably possible that the potential exposure, as indicated, could range above the amounts accrued, as there are inherent uncertainties in these estimates.

Revenue Revenue Recognition (Policies)	9 Months Ended
Revenue Revenue Recognition (Policies)	Sep. 30, 2019
Revenue from Contract with Customer [Abstract]
Revenue Recognition, Sales of Goods	Products Substantially all of Corteva's revenue is derived from product sales. Product sales consist of sales of Corteva's products to farmers, distributors, and manufacturers. Corteva considers purchase orders, which in some cases are governed by master supply agreements, to be a contract with a customer. Contracts with customers are considered to be short-term when the time between order confirmation and satisfaction of the performance obligations is equal to or less than one year. However, the company has some long-term contracts which can span multiple years.
Revenue Recognition, Licenses of Intellectual Property	Licenses of Intellectual Property Corteva enters into licensing arrangements with customers under which it licenses its intellectual property. Revenue from the majority of intellectual property licenses is derived from sales-based royalties. Revenue for licensing agreements that contain sales-based royalties is recognized at the later of (i) when the subsequent sale occurs or (ii) when the performance obligation to which some or all of the royalty has been allocated is satisfied.

Leases Maturity of Lease Liabilities (Details) $ in Millions	Sep. 30, 2019 USD ($)
Maturities of Lease Liabilities [Abstract]
Operating Lease, Remainder of Fiscal Year	$ 48
Operating Lease, Year Two	147
Operating Lease, Year Three	108
Operating Lease, Year Four	81
Operating Lease, Year Five	57
Operating Lease, Year Six and Thereafter	189
Operating Lease, Total Lease Payments	630
Operating Lease, Interest	74
Operating Lease, Liability	556
Finance Lease, Remainder of Fiscal Year	1
Finance Lease, Year Two	3
Finance Lease, Year Three	2
Finance Lease, Year Four	2
Finance Lease, Year Five	1
Finance Lease, Year Six and Thereafter	2
Finance Lease, Total Lease Payments	11
Finance Lease, Interest	1
Finance Lease, Liability	$ 10

EID - Related Party Transactions (Notes)	9 Months Ended
EID - Related Party Transactions (Notes)	Sep. 30, 2019
Related Party Transaction [Line Items]
Related Party Transactions Disclosure [Text Block]	RELATED PARTIES Services Provided by and to Historical Dow and its affiliates Following the Merger and prior to the Dow Distribution, Corteva reports transactions with Historical Dow and its affiliates as related party transactions. At September 30, 2018 and December 31, 2018 there was $68 million and $110 million, respectively, due to Historical Dow and its affiliates, reflected in liabilities from discontinued operations - current. Purchases from Historical Dow and its affiliates were $42 million for the nine months ended September 30, 2019, and $41 million and $112 million for the three and nine months ended September 30, 2018, respectively. For the three and nine months ended September 30, 2018, DAS net transfers from Dow were $265 million and $288 million, respectively, reflected in Other, net in the Consolidated Statements of Equity. For the nine months ended September 30, 2019, DAS net transfers from Dow were $88 million. Transactions with DowDuPont In November 2017, DowDuPont's Board of Directors authorized an initial $4,000 million share repurchase program to buy back shares of DowDuPont common stock. The $4,000 million share repurchase program was completed in the third quarter of 2018. In February, May and August 2018, the DowDuPont Board declared first, second and third quarter dividends per share of DowDuPont common stock payable on March 15, 2018, June 15, 2018 and September 15, 2018, respectively. For the nine months ended September 30, 2018, EID declared and paid distributions to DowDuPont of $2,481 million, primarily to fund a portion of DowDuPont's first, second and third quarter share repurchases and dividend payments. In February 2019, the DowDuPont Board declared first quarter dividends per share of DowDuPont common stock payable on March 15, 2019. EID declared and paid distributions to DowDuPont of $317 million for the nine months ended September 30, 2019, primarily to fund a portion of DowDuPont's dividend payment. In addition, at December 31, 2018, and September 30, 2018, EID had a payable to DowDuPont of $103 million and $250 million included in accounts payable in the interim Condensed Consolidated Balance Sheets related to its estimated tax liability for the period beginning with the Merger through the date of the Dow Distribution, during which time the parties filed a consolidated United States ("U.S.") tax return. See Note 10 - Income Taxes, for additional information.
EID [Member]
Related Party Transaction [Line Items]
Related Party Transactions Disclosure [Text Block]	RELATED PARTY TRANSACTIONS Refer to page 25 of the Corteva, Inc. interim Consolidated Financial Statements for discussion of related party transactions with Historical Dow and DowDuPont. Transactions with Corteva In the second quarter of 2019, EID entered into a related party revolving loan from Corteva, Inc., with a maturity date in 2024. As of September 30, 2019, the outstanding related party loan balance was $4,037 million (which approximates fair value) with an interest rate of 3.68%, and is reflected as long-term debt - related party on EID's interim Condensed Consolidated Balance Sheet. Additionally, EID has incurred tax deductible interest expense of $39 million and $69 million for the three and nine months ended September 30, 2019 associated with the related party loan from Corteva, Inc. As of September 30, 2019, EID had payables to Corteva, Inc., the parent company, of $102 million and $180 million included in accrued and other current liabilities and other noncurrent obligations, respectively, in the interim Condensed Consolidated Balance Sheet related to Corteva's indemnification liabilities to Dow and DuPont per the Separation Agreements (refer to page 16 of the Corteva, Inc. interim Consolidated Financial Statements for further details of the Separation Agreements).

Short-Term Borrowings, Long-Term Debt and Available Credit Facilities Short-term borrowings and finance lease obligations (Details) - USD ($)
$ in Millions

Sep. 30, 2019

Feb. 13, 2019

Dec. 31, 2018

Sep. 30, 2018

Long-term Debt Due within one year

$ 4

$ 263

$ 508

Finance Lease, Liability, Current

Short-term borrowings and finance lease obligations

3,604

2,154

^[1]

4,371

Commercial Paper [Member]

Short-term borrowings and finance lease obligations

2,432

1,847

2,518

Other loans - various currencies [Member]

Short-term borrowings and finance lease obligations

Repurchase Agreements [Member] | Securities Sold under Agreements to Repurchase [Member]

Short-term borrowings and finance lease obligations

$ 1,129

$ 1,300

$ 0

$ 1,300

[1]	Includes adjustments for discontinued operations and common control business combination.

Supplementary Information Reconciliation of Cash, Cash Equivalents and Restricted Cash (Details) - USD ($)
$ in Millions

Sep. 30, 2019

Jun. 01, 2019

Dec. 31, 2018

Sep. 30, 2018

Dec. 31, 2017

Restricted Cash and Cash Equivalents Items [Line Items]

Cash and cash equivalents of discontinued operations

$ 1,980

$ 2,270

$ 1,657

Restricted Cash

$ 319

2,254

1,965

Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Total Company

2,400

^[1]

5,024

4,128

^[1]

$ 7,914

Other Current Assets [Member]

Restricted Cash and Cash Equivalents Items [Line Items]

Restricted Cash

420

460

462

Restricted cash of discontinued operations

^[2],[3]

Continuing Operations [Member]

Restricted Cash and Cash Equivalents Items [Line Items]

Cash, Cash Equivalents, and Restricted Cash, Continuing Operations

$ 2,400

$ 2,730

$ 2,119

[1]	See page 27 for reconciliation of cash and cash equivalents and restricted cash presented in Condensed Consolidated Balance Sheets to total cash, cash equivalents and restricted cash presented in the Condensed Consolidated Statements of Cash Flows.
[2]	Amount included in other current assets within assets of discontinued operations - current. Refer to Note 5 - Divestitures and Other Transactions, for additional information.
[3]	Refer to Note 5 - Divestitures and Other Transactions, for additional information.

Leases Lease Term, Discount Rate, and Other Lease Information (Details)	Sep. 30, 2019
Lease Term, Discount Rate, and Other Lease Information [Abstract]
Operating Lease, Weighted Average Remaining Lease Term	9 years 18 days
Finance Lease, Weighted Average Remaining Lease Term	5 years 4 months 2 days
Operating Lease, Weighted Average Discount Rate, Percent	3.74%
Finance Lease, Weighted Average Discount Rate, Percent	3.26%

Leases Supplemental Cash Flow Information Related to Leases (Details) $ in Millions	9 Months Ended
	Sep. 30, 2019 USD ($)
Supplemental Cash Flow Information Related to Leases [Abstract]
Operating cash outflows from operating leases	$ 146
Operating cash outflows from finance leases	1
Financing cash outflows from finance leases	$ 8

Common Control Transfer (Tables)

9 Months Ended

Sep. 30, 2019

Balance Sheet [Member]

Common Control Combination [Table Text Block]



(In millions)	September 1, 2017
Cash and cash equivalents	$	98
Accounts and notes receivable - net	1,377
Inventories	2,133
Other current assets	130
Investments in nonconsolidated affiliates	50
Property, plant and equipment - net	1,555
Goodwill	1,472
Other intangible assets	130
Deferred income taxes	230
Other assets	97
Short-term borrowings and finance lease obligations	6
Accounts payable	1,414
Income taxes payable	103
Accrued and other current liabilities	482
Long-term debt	27
Deferred income tax liabilities	66
Pension and other post employment benefits - noncurrent	126
Other noncurrent obligations	170

Income Statement [Member]

Common Control Combination [Table Text Block]



	Three Months Ended September 30, 2018
(In millions)	Historical EID			Discontinued Operations and Other Adjustments¹			DAS			Corteva
Net sales	$	5,294		$	(4,378	)	$	1,031		$	1,947
Loss from continuing operations before income taxes	$	(4,948	)	$	(535	)	$	(167	)	$	(5,650	)
Loss from continuing operations after income taxes	$	(4,960	)	$	(515	)	$	(167	)	$	(5,642	)



	Nine Months Ended September 30, 2018
(In millions)	Historical EID			Discontinued Operations and Other Adjustments¹			DAS		Corteva
Net sales	$	20,538		$	(13,288	)	$	4,222	$	11,472
(Loss) income from continuing operations before income taxes	$	(4,482	)	$	(1,668	)	$	258	$	(5,892	)
(Loss) income from continuing operations after income taxes	$	(4,662	)	$	(1,180	)	$	137	$	(5,705	)



	Three Months Ended March 31, 2019
(In millions)	Historical EID		Discontinued Operations and Other Adjustments¹			DAS		Corteva
Net sales	$	6,288	$	(4,341	)	$	1,449	$	3,396
Income (loss) from continuing operations before income taxes	$	49	$	(476	)	$	176	$	(251	)
Income (loss) from continuing operations after income taxes	$	89	$	(369	)	$	96	$	(184	)

Reflects discontinued operations of EID's ECP and Specialty Products businesses and adjustments primarily related to the elimination of intercompany transactions between Historical EID and Dow AgroSciences for periods subsequent to the Merger, as if they were combined affiliates.

DEI Document - $ / shares	9 Months Ended
DEI Document - $ / shares	Sep. 30, 2019	Oct. 24, 2019	Dec. 31, 2018	Sep. 30, 2018
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2019
Amendment Flag	false
Document Transition Report	false
Entity File Number	001-38710
Entity Registrant Name	Corteva, Inc.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	82-4979096
Entity Address, Address Line One	974 Centre Road,
Entity Address, City or Town	Wilmington,
Entity Address, State or Province	DE
Entity Address, Postal Zip Code	19805
City Area Code	(302)
Local Phone Number	485-3000
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		748,400,792
Common Stock, Par Value	$ 0.01
Entity Central Index Key	0001755672
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3
Entity Small Business	false
Common Stock [Member]
Document Information [Line Items]
Title of 12(b) Security	Common Stock, par value $0.01 per share
Trading Symbol	CTVA
Security Exchange Name	NYSE
EID [Member]
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2019
Amendment Flag	false
Document Transition Report	false
Entity File Number	1-815
Entity Registrant Name	E. I. du Pont de Nemours and Company
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	51-0014090
Entity Address, Address Line One	974 Centre Road,
Entity Address, City or Town	Wilmington,
Entity Address, State or Province	DE
Entity Address, Postal Zip Code	19805
City Area Code	(302)
Local Phone Number	485-3000
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		200
Common Stock, Par Value	$ 0.30		$ 0.30	$ 0.30
Entity Central Index Key	0000030554
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3
Entity Small Business	false
EID [Member] \| $3.50 Series Preferred Stock [Member]
Document Information [Line Items]
Title of 12(b) Security	$3.50 Series Preferred Stock
Trading Symbol	CTAPrA
Security Exchange Name	NYSE
EID [Member] \| $4.50 Series Preferred Stock [Member]
Document Information [Line Items]
Title of 12(b) Security	$4.50 Series Preferred Stock
Trading Symbol	CTAPrB
Security Exchange Name	NYSE

Fair Value Measurements

9 Months Ended

Sep. 30, 2019

Fair Value Disclosures [Abstract]

Fair Value Disclosures [Text Block]

FAIR VALUE MEASUREMENTS

The following tables summarize the basis used to measure certain assets and liabilities at fair value on a recurring basis:



September 30, 2019	Significant Other Observable Inputs (Level 2)
(In millions)	Significant Other Observable Inputs (Level 2)
Assets at fair value:
Cash equivalents and restricted cash equivalents¹	$	1,568
Marketable securities	117
Derivatives relating to:²
Foreign currency	74
Total assets at fair value	$	1,759
Liabilities at fair value:
Long-term debt including debt due within one year³	$	123
Derivatives relating to:²
Foreign currency	20
Total liabilities at fair value	$	143



December 31, 2018	Significant Other Observable Inputs (Level 2)
(In millions)	Significant Other Observable Inputs (Level 2)
Assets at fair value:
Cash equivalents and restricted cash equivalents¹	$	1,221
Marketable securities	5
Derivatives relating to:²
Foreign currency	72
Total assets at fair value	$	1,298
Liabilities at fair value:
Long-term debt including debt due within one year³	$	6,100
Derivatives relating to:²
Foreign currency	21
Total liabilities at fair value	$	6,121



September 30, 2018	Significant Other Observable Inputs (Level 2)
(In millions)	Significant Other Observable Inputs (Level 2)
Assets at fair value:
Cash equivalents and restricted cash equivalents¹	$	759
Marketable securities	142
Derivatives relating to:²
Foreign currency	55
Total assets at fair value	$	956
Liabilities at fair value:
Long-term debt including debt due within one year³	$	10,397
Derivatives relating to:²
Foreign currency	54
Total liabilities at fair value	$	10,451


1.	Time deposits included in cash and cash equivalents and money market funds included in other current assets in the interim Condensed Consolidated Balance Sheets are held at amortized cost, which approximates fair value.

2. See Note 22 - Financial Instruments for the classification of derivatives in the interim Condensed Consolidated Balance Sheets.

3. See Note 17 - Short-Term Borrowings, Long-Term Debt and Available Credit Facilities, for information on fair value measurements of long-term debt.

Fair Value Measurements on a Nonrecurring Basis

The following table summarizes the bases used to measure certain assets at fair value on a nonrecurring basis:



Basis of Fair Value Measurements on a Nonrecurring Basis at September 30	Significant Other Unobservable Inputs (Level 3)		Total Losses
(In millions)	Significant Other Unobservable Inputs (Level 3)		Total Losses
2019
Assets at fair value:
Developed technology	$	—	$	(1	)
Other intangible assets	$	—	$	(6	)
IPR&D	$	—	$	(47	)

2018
Assets at fair value:
Investment in nonconsolidated affiliates	$	51	$	(41	)
Other intangible assets	$	450	$	(85	)

With the exception of the developed technology, other intangible assets, and IPR&D non-cash impairment charges, there were no other non-recurring fair value adjustments recorded during the three and nine months ended September 30, 2019. With the exception of the goodwill, indefinite-lived intangible asset, and investment in nonconsolidated affiliates non-cash impairment charges, there were no other non-recurring fair value adjustments recorded during the three and nine months ended September 30, 2018. See Note 7 - Restructuring and Asset Related Charges - Net, and Note 15 - Goodwill and Other Intangible Assets, for further discussion of these fair value measurements.

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

Accounts and Notes Receivable [Abstract]

Accounts and Notes Receivable (Notes)

9 Months Ended

Sep. 30, 2019

Loans, Notes, Trade and Other Receivables Disclosure [Text Block]

ACCOUNTS AND NOTES RECEIVABLE - NET



(In millions)	September 30, 2019		December 31, 2018		September 30, 2018
Accounts receivable – trade¹	$	3,969	$	3,649	$	3,559
Notes receivable – trade²	1,403		194		1,605
Other³	1,202		1,417		1,383
Total accounts and notes receivable - net	$	6,574	$	5,260	$	6,547


^1.	Accounts receivable – trade is net of allowances of $170 million at September 30, 2019, $127 million at December 31, 2018, and $105 million at September 30, 2018. Allowances are equal to the estimated uncollectible amounts. That estimate is based on historical collection experience, current economic and market conditions, and review of the current status of customers' accounts.

^2.


^3.	Other includes receivables in relation to indemnification assets, value added tax, general sales tax and other taxes. No individual group represents more than 10 percent of total receivables. In addition Other includes amounts due from nonconsolidated affiliates of $127 million, $101 million, and $87 million as of September 30, 2019, December 31, 2018, and September 30, 2018, respectively.

Accounts and notes receivable are carried at amounts that approximate fair value.

The company enters into various factoring agreements with third-party financial institutions to sell its trade receivables under both recourse and non-recourse agreements in exchange for cash proceeds. These financing arrangements result in a transfer of the company's receivables and risks to the third-party. As these transfers qualify as true sales under the applicable accounting guidance, the receivables are derecognized from the Consolidated Balance Sheets upon transfer, and the company receives a payment for the receivables from the third-party within a mutually agreed upon time period. For arrangements involving an element of recourse, which is typically provided through a guarantee of accounts in the event of customer default, the guarantee obligation is measured using market data from similar transactions and reported as a current liability in the Consolidated Balance Sheets.

Trade receivables sold under these agreements were $13 million and $97 million for the three and nine months ended September 30, 2019, respectively, and $42 million and $90 million for the three and nine months ended September 30, 2018, respectively. The trade receivables sold that remained outstanding under these agreements which include an element of recourse as of September 30, 2019, December 31, 2018, and September 30, 2018 were $61 million, $37 million, and $23 million, respectively. The net proceeds received were included in cash provided by operating activities in the Condensed Consolidated Statements of Cash Flows. The difference between the carrying amount of the trade receivables sold and the sum of the cash received is recorded as a loss on sale of receivables in other income - net in the Consolidated Statements of Operations. The loss on sale of receivables was $4 million and $41 million for the three and nine months ended September 30, 2019, respectively, and $9 million and $19 million for the three and nine months ended September 30, 2018, respectively. The guarantee obligations recorded as of September 30, 2019, December 31, 2018, and September 30, 2018 in the Condensed Consolidated Balance Sheets were not material. See Note 18 - Commitments and Contingent Liabilities for additional information on the company’s guarantees.

EID Segment FN Segment reconciliation (Details) - USD ($)
$ in Millions

3 Months Ended

9 Months Ended

Sep. 30, 2019

Mar. 31, 2019

Sep. 30, 2018

Sep. 30, 2019

Sep. 30, 2018

Dec. 31, 2018

(Benefit from) provision for income taxes on continuing operations

$ (527)

$ (184)

$ (5,642)

^[1]

$ (228)

^[1]

$ (5,705)

^[1]

(104)

(8)

(187)

Loss from continuing operations before income taxes

(631)

$ (251)

(5,650)

^[1]

(129)

^[1]

(5,892)

^[1]

226

215

^[1]

711

^[1]

667

^[1]

112

251

^[2]

(11)

(74)

(70)

(190)

^[3]

(32)

(49)

^[1]

(106)

^[1]

(155)

^[1]

4,503

(246)

(369)

(886)

(876)

^[4]

217

^[1]

298

^[1]

1,695

^[1]

^[1]

109

^[1]

(176)

(213)

^[1]

1,855

^[1]

2,131

^[1]

39,352

39,388

39,352

39,388

$ 38,632

Corporate Assets

3,883

4,020

3,883

4,020

4,417

^[5]

66,240

65,634

43,235

109,648

43,235

109,648

108,683

(Benefit from) provision for income taxes on continuing operations

(557)

(5,642)

(281)

(5,705)

(113)

(8)

(187)

Loss from continuing operations before income taxes

(670)

(5,650)

^[6]

(198)

^[6]

(5,892)

^[6]

226

215

^[6]

711

^[6]

667

^[6]

181

251

(32)

(49)

^[6]

(106)

^[6]

(155)

^[6]

4,503

^[7]

217

^[6]

298

^[6]

1,695

^[6]

^[6]

109

^[6]

(176)

(213)

^[6]

1,855

^[6]

2,131

^[6]

39,352

39,388

39,352

39,388

38,632

Corporate Assets

3,899

4,020

3,899

4,020

4,417

^[8]

66,240

65,634

Segment Reconciling Items [Member]

43,251

109,648

43,251

109,648

$ 108,683

(13)

(12)

^[1]

(46)

^[1]

(63)

^[1]

(22)

^[9]

^[1]

^[1],[9]

140

^[1],[9]

Segment Reconciling Items [Member] | EID [Member]

246

369

^[1]

886

^[1]

876

^[1]

(13)

(12)

^[6]

(46)

^[6]

(63)

^[6]

(22)

^[10]

^[6]

^[6],[10]

140

^[6],[10]

246

369

^[6]

886

^[6]

876

^[6]

Hedging Program [Member] | Argentine peso devaluation [Member]

(11)

^[11]

Hedging Program [Member] | Tax Reform Foreign Currency Exchange Impact [Member]

(42)

(40)

(33)

(73)

Hedging Program [Member] | Tax Reform Foreign Currency Exchange Impact [Member] | EID [Member]

(50)

(50)

Corporate | Hedging Program [Member] | Argentine peso devaluation [Member]

^[12]

(185)

^[13]

$ (149)

^[14]

(648)

^{[13],[14],[15]}

(585)

^[14],[16]

Corporate | Hedging Program [Member] | Argentine peso devaluation [Member] | EID [Member]

(33)

Corporate | Hedging Program [Member] | Tax Reform Foreign Currency Exchange Impact [Member]

$ (33)

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

$ (50)

[1]	Periods prior to March 31, 2019 are on a pro forma basis, prepared in accordance with Article 11 of Regulation S-X.
[2]	Includes net pre-tax exchange losses of $(33) million and $(42) million for the three and nine months ended September 30, 2019, respectively and $(40) million and $(73) million for the three and nine months ended September 30, 2018, respectively, associated with the devaluation of the Argentine peso.
[3]	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, which is included within significant items.
[4]	Refer to page 69 for further details of pro forma adjustments.
[5]	See Note 5 - Divestitures and Other Transactions for additional information on discontinued operations.
[6]	Periods prior to March 31, 2019 are on a pro forma basis, prepared in accordance with Article 11 of Regulation S-X.
[7]	Refer to page 69 for further details of pro forma adjustments.
[8]	See Note 5 - Divestitures and Other Transactions of the Corteva, Inc. interim Consolidated Financial Statements for additional information on discontinued operations.
[9]	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.
[10]	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 it is included within significant items. See Note 9 - Supplementary Information of the Corteva, Inc. interim Consolidated Financial Statements for additional information.
[11]	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.
[12]	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.
[13]	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.
[14]	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.
[15]	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.
[16]	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.

Fair Value Measurements Nonrecurring Fair Value (Details) - USD ($)
$ in Millions

3 Months Ended

9 Months Ended

Sep. 30, 2018

Sep. 30, 2019

Sep. 30, 2018

Dec. 31, 2018

Equity Method Investment, Other than Temporary Impairment

$ 4,117

$ 4,474

$ 4,117

$ 4,152

Technology-Based Intangible Assets [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

In Process Research and Development [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Asset Impairment Charges

(47)

(85)

Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure

450

Fair Value, Inputs, Level 3 [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Investments in Affiliates, Subsidiaries, Associates, and Joint Ventures, Fair Value Disclosure

Fair Value, Nonrecurring [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Equity Method Investment, Other than Temporary Impairment

(41)

Technology-Based Intangible Assets [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Asset Impairment Charges

(1)

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Schedule of Lease Assets and Liabilities [Line Items]

^[1],[2]

$ 530

401

$ 530

$ 538

Asset Impairment Charges

$ (6)

[1]	Primarily consists of sales and farmer networks, marketing and manufacturing alliances and noncompetition agreements.
[2]	Refer to discussion of interim impairment analysis completed below.

Stock-Based Compensation Stock Options (Details) - Equity Option [Member] $ / shares in Units, shares in Thousands, $ in Thousands	4 Months Ended		9 Months Ended
	Sep. 30, 2019 USD ($) $ / shares shares	Sep. 30, 2019 USD ($) $ / shares shares	Sep. 30, 2019 USD ($) $ / shares shares
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Vesting period			3 years
Stock options outstanding at beginning of period \| shares		10,468
Stock options exercised during the period \| shares		(178)
Stock options forfeited / expired \| shares		(36)
Stock options outstanding at end of period \| shares	10,254	10,254	10,254
Stock options exercisable at end of period \| shares	8,215	8,215	8,215
Stock options outstanding, weighted average exercise price, beginning of period \| $ / shares		$ 32.11
Stock options exercised during the period, weighted average exercise price \| $ / shares		21.23
Stock options forfeited / expired, weighted average exercise price \| $ / shares		38.26
Stock options outstanding, weighted average exercise price, end of period \| $ / shares	$ 32.28	32.28	$ 32.28
Stock options exercisable, Weighted Average Exercise Price \| $ / shares	$ 30.32	$ 30.32	$ 30.32
Stock options outstanding, weighted average remaining contractual term	4 years 10 months 24 days
Stock options exercisable, Weighted Average Remaining Contractual Term	4 years 1 month 13 days
Stock options outstanding, intrinsic value \| $	$ 15,855	$ 15,855	$ 15,855
Stock options exercisable, Intrinsic Value \| $	14,868	14,868	14,868
Unrecognized pre-tax compensation expense \| $	$ 5,000	$ 5,000	$ 5,000
Unrecognized pre-tax compensation expense, period for recognition	1 year
EIP [Member] \| Grants between 2013 and 2015 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Expiration period			7 years
EIP [Member] \| Grants between 2016 and 2018 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Expiration period			10 years
Dow [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Expiration period			10 years

Restructuring and Asset Related Charges Asset Impairments (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Restructuring Cost and Reserve [Line Items]
Equity Method Investment, Other than Temporary Impairment		$ 41		$ 41
In Process Research and Development [Member]
Restructuring Cost and Reserve [Line Items]
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)	$ 54	85	$ 54	85
Impairment of Intangible Assets Indefinite lived Excluding Goodwill After Tax	$ 41	$ 66	$ 41	$ 66

Leases Schedule of Lease Assets and Liabilities (Details) - USD ($)
$ in Millions

Sep. 30, 2019

Dec. 31, 2018

Sep. 30, 2018

Operating Lease, Right-of-Use Asset

^[1]

$ 543

Operating Lease, Liability, Current

^[2]

149

Operating Lease, Liability, Noncurrent

^[3]

407

Operating Lease, Liability

556

Finance Lease, Right-of-Use Asset, Gross

Finance Lease, Right-Of-Use Asset, Accumulated Depreciation

(7)

Finance Lease, Liability, Current

$ 25

$ 6

Finance Lease, Liability

Property, Plant and Equipment [Member]

Schedule of Lease Assets and Liabilities [Line Items]

Finance Lease, Right-of-Use Asset

Short-term Debt [Member]

Schedule of Lease Assets and Liabilities [Line Items]

Finance Lease, Liability, Current

Long-term Debt [Member]

Schedule of Lease Assets and Liabilities [Line Items]

Finance Lease, Liability, Noncurrent

$ 6

[1]	Included in other assets in the interim Condensed Consolidated Balance Sheet.
[2]	Included in accrued and other current liabilities in the interim Condensed Consolidated Balance Sheet.
[3]	Included in other noncurrent obligations in the interim Condensed Consolidated Balance Sheet.

Stockholders' Equity Tax Benefit (Expense) on Net Activity (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other Comprehensive Income (Loss), Tax Benefit (Expense)	$ 1	$ (1)	$ 27	$ (2)
Derivative Instruments
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other Comprehensive Income (Loss), Tax Benefit (Expense)	1	1	(6)	2
Pension Plan
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other Comprehensive Income (Loss), Tax Benefit (Expense)	0	(2)	4	(4)
Other Benefit Plans
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other Comprehensive Income (Loss), Tax Benefit (Expense)	$ 0	$ 0	$ 29	$ 0

Consolidated Statements of Comprehensive (Loss) Income - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Net loss	$ (505)	$ (5,116)	$ (923)	$ (4,505)
Cumulative Translation Adjustments	(297)	(88)	(471)	(1,099)
Derivatives Instruments	0	(3)	23	(8)
Total other comprehensive loss	(292)	(86)	(521)	(1,094)
Comprehensive loss	(797)	(5,202)	(1,444)	(5,599)
Comprehensive (Loss) Income Attributable to Noncontrolling Interest - Net of Tax	(11)	5	15	29
Comprehensive Loss Attributable to Company	(786)	(5,207)	(1,459)	(5,628)
Pension Plan
Adjustments to benefit plans	5	5	13	13
Other Benefit Plans
Adjustments to benefit plans	0	0	(86)	0
EID [Member]
Net loss	(535)	(5,116)	(976)	(4,505)
Cumulative Translation Adjustments	(297)	(88)	(471)	(1,099)
Derivatives Instruments	0	(3)	23	(8)
Total other comprehensive loss	(292)	(86)	(521)	(1,094)
Comprehensive loss	(827)	(5,202)	(1,497)	(5,599)
Comprehensive (Loss) Income Attributable to Noncontrolling Interest - Net of Tax	(11)	3	8	22
Comprehensive Loss Attributable to Company	(816)	(5,205)	(1,505)	(5,621)
EID [Member] \| Pension Plan
Adjustments to benefit plans	5	5	13	13
EID [Member] \| Other Benefit Plans
Adjustments to benefit plans	$ 0	$ 0	$ (86)	$ 0

Stock-Based Compensation Narrative (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based Compensation Expense	$ 19	$ 16	$ 67	$ 53
Income tax benefits related to stock based compensation expense	$ 4	$ 3	$ 14	$ 10
OIP [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for grant	20,000,000		20,000,000

Statement of Stockholders Equity Statement - USD ($) $ in Millions	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Divisional Equity [Member]	Retained Earnings [Member]	Accumulated Other Comp (Loss) Income	Treasury Stock [Member]	Noncontrolling Interest [Member]	EID [Member]	EID [Member] Preferred Stock [Member]	EID [Member] Common Stock [Member]	EID [Member] Additional Paid-in Capital [Member]	EID [Member] Divisional Equity [Member]	EID [Member] Retained Earnings [Member]	EID [Member] Accumulated Other Comp (Loss) Income	EID [Member] Treasury Stock [Member]	EID [Member] Noncontrolling Interest [Member]
Beginning Balance at Dec. 31, 2017	$ 79,593	$ 0	$ 0	$ 80,318	$ 0	$ (1,177)	$ 0	$ 452	$ 79,593	$ 0	$ 0	$ 0	$ 80,557	$ 0	$ (1,177)	$ 0	$ 213
Net (loss) income	(87)			(107)				20	(87)				(105)				18
Other comprehensive (loss) income	1,007					1,007			1,007						1,007
Dividends, Preferred Stock									(2)				(2)
Distributions	(830)			(830)					(831)				(830)				(1)
Issuance of stock	45			45					45				45
Share-based compensation	11			11					11				11
Other	487			434				53	490				434				56
Ending Balance at Mar. 31, 2018	80,226	0	0	79,871	0	(170)	0	525	80,226	0	0	0	80,110	0	(170)	0	286
Beginning Balance at Dec. 31, 2017	79,593	0	0	80,318	0	(1,177)	0	452	79,593	0	0	0	80,557	0	(1,177)	0	213
Net (loss) income	(4,505)								(4,505)
Other comprehensive (loss) income	(1,094)					(1,094)			(1,094)
Distributions	(2,481)								(2,481)
Contributions	288								288
Ending Balance at Sep. 30, 2018	71,999	0	0	73,767	0	(2,271)	0	503	71,999	0	0	0	74,006	0	(2,271)	0	264
Beginning Balance at Mar. 31, 2018	80,226	0	0	79,871	0	(170)	0	525	80,226	0	0	0	80,110	0	(170)	0	286
Net (loss) income	698			694				4	698				697				1
Other comprehensive (loss) income	(2,015)					(2,015)			(2,015)						(2,015)
Dividends, Preferred Stock									(3)				(3)
Distributions	(828)			(828)					(828)				(828)
Issuance of stock	12			12					12				12
Share-based compensation	50			50					50				50
Other	(440)			(409)				(31)	(437)				(409)				(28)
Ending Balance at Jun. 30, 2018	77,703	0	0	79,390	0	(2,185)	0	498	77,703	0	0	0	79,629	0	(2,185)	0	259
Net (loss) income	(5,116)			(5,121)				5	(5,116)				(5,119)				3
Other comprehensive (loss) income	(86)					(86)			(86)						(86)
Dividends, Preferred Stock									(2)				(2)
Distributions	(823)			(823)					(823)				(823)
Issuance of stock	24			24					24				24
Share-based compensation	40			40					40				40
Other	257			257					259				257				2
Ending Balance at Sep. 30, 2018	71,999	0	0	73,767	0	(2,271)	0	503	71,999	0	0	0	74,006	0	(2,271)	0	264
Beginning Balance at Dec. 31, 2018	75,153	0	0	78,020	0	(3,360)	0	493	75,153	0	0	0	78,259	0	(3,360)	0	254
Net (loss) income	176			164				12	176				166				10
Other comprehensive (loss) income	(74)					(74)			(74)						(74)
Dividends, Preferred Stock									(2)				(2)
Distributions	(317)			(317)					(317)				(317)
Contributions	88			88					88				88
Issuance of stock	35			35					35				35
Share-based compensation	18			18					18				18
Other	(5)			(3)				(2)	(3)				(3)
Ending Balance at Mar. 31, 2019	75,074	0	0	78,005	0	(3,434)	0	503	75,074	0	0	0	78,244	0	(3,434)	0	264
Beginning Balance at Dec. 31, 2018	75,153	0	0	78,020	0	(3,360)	0	493	75,153	0	0	0	78,259	0	(3,360)	0	254
Net (loss) income	(923)								(976)
Other comprehensive (loss) income	(521)					(521)			(521)
Distributions	(317)								(317)
Contributions	7,396								3,255
Ending Balance at Sep. 30, 2019	25,261	7	28,072	0	(397)	(2,667)	0	246	21,191	239	0	23,963	0	(351)	(2,667)	0	7
Beginning Balance at Mar. 31, 2019	75,074	0	0	78,005	0	(3,434)	0	503	75,074	0	0	0	78,244	0	(3,434)	0	264
Net (loss) income	(594)			(805)	197			14	(617)				(806)	180			9
Other comprehensive (loss) income	(155)					(155)			(155)						(155)
Dividends, Common Stock	(97)				(97)
Dividends, Preferred Stock									(5)					(5)
Contributions	7,308			7,308					3,168				3,168
Issuance of stock	4			4					4				4
Share-based compensation	55		11	44					55			11	44
Impact of Internal Reorganization	(55,496)			(56,479)		1,214		(231)	(55,496)				(56,479)		1,214		(231)
Reclassification of Divisional Equity to APIC	0	7	28,070	(28,077)					0	239		23,936	(24,175)
Other	(32)				(3)			(29)	(27)					(3)			(24)
Ending Balance at Jun. 30, 2019	26,067	7	28,081	0	97	(2,375)	0	257	22,001	239	0	23,947	0	172	(2,375)	0	18
Net (loss) income	(505)				(494)			(11)	(535)					(524)			(11)
Other comprehensive (loss) income	(292)					(292)			(292)						(292)
Dividends, Preferred Stock									4			4
Issuance of stock	4		4
Share-based compensation	12		12						12			12
Common stock repurchase	(25)		(25)
Other									1					1
Ending Balance at Sep. 30, 2019	$ 25,261	$ 7	$ 28,072	$ 0	$ (397)	$ (2,667)	$ 0	$ 246	$ 21,191	$ 239	$ 0	$ 23,963	$ 0	$ (351)	$ (2,667)	$ 0	$ 7

Recent Accounting Guidance Recent Accounting Guidance (Policies)

9 Months Ended

Sep. 30, 2019

Accounting Policies [Abstract]

Recent Accounting Guidance

Recently Adopted Accounting Guidance

In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-02, Leases (Topic 842), and associated ASUs related to Topic 842, which requires organizations that lease assets to recognize on their balance sheet the assets and liabilities for the rights and obligations created by those leases. The new guidance requires that a lessee recognize assets and liabilities for leases, and recognition, presentation and measurement in the financial statements will depend on its classification as a finance or operating lease. In addition, the new guidance requires disclosures to help investors and other financial statement users better understand the amount, timing and uncertainty of cash flows arising from leases. Lessor accounting remains largely unchanged from previous U.S. GAAP but does contain some targeted improvements to align with the new revenue recognition guidance issued in 2014 (Topic 606).

The company adopted this standard in the first quarter of 2019, which allows for a modified retrospective transition approach, applying the new standard to all leases existing at the date of initial adoption. An entity may choose to use either (1) its effective date or (2) the beginning of the earliest comparative period presented in the financial statement as its date of initial application. The company has elected to apply the transition requirements at the January 1, 2019 effective date rather than at the beginning of the earliest comparative period presented. This approach allows for a cumulative effect adjustment in the period of adoption, and prior periods are not restated and continue to be reported in accordance with historic accounting under ASC 840 (Leases). In addition, the company has elected the package of practical expedients permitted under the transition guidance within the new standard, which among other things, does not require reassessment of prior conclusions related to contracts containing a lease, lease classification, and initial direct lease costs. As an accounting policy election, the company chose to not apply the standard to certain existing land easements, excluded short-term leases (term of 12 months or less) from the balance sheet and will account for non-lease and lease components in a contract as a single component for all asset classes. See Note 16 - Leases, for additional information.

The following table summarizes the impact of adoption to the company’s Condensed Consolidated Balance Sheet:



(In millions)	As Reported December 31, 2018¹		Effect of Adoption of ASU 2016-02		Updated January 1, 2019
Assets
Property, plant and equipment - net	$	4,544	$	9	$	4,553
Other assets	$	1,932	$	546	$	2,478
Assets of discontinued operations - non-current	$	56,545	$	461	$	57,006

Liabilities and Equity
Current liabilities
Short-term borrowings and finance lease obligations	$	2,154	$	1	$	2,155
Accrued and other current liabilities	$	4,005	$	143	$	4,148
Liabilities of discontinued operations - current	$	3,167	$	141	$	3,308

Long-Term Debt	$	5,784	$	8	$	5,792
Other noncurrent obligations	$	1,795	$	403	$	2,198
Liabilities of discontinued operations - non-current	$	5,484	$	320	$	5,804


1.	Includes adjustments for discontinued operations and common control business combination.

The adoption of the new guidance did not have a material impact on the company's Consolidated Statements of Operations and had no impact on the Condensed Consolidated Statement of Cash Flows.

In July 2019, the FASB issued ASU 2019-07, “Codification Updates to SEC Sections - Amendments to SEC Paragraphs Pursuant to SEC Final Rule Releases No. 33-10532, Disclosure Update and Simplification, and Nos. 33-10231 and 33-10442, Investment Company Reporting Modernization and Miscellaneous Updates (SEC Update)” (“ASU 2019-07”). ASU 2019-07 aligns the guidance in various SEC sections of the Codification with the requirements of certain SEC final rules. ASU 2019-07 was effective immediately. The adoption of ASU 2019-07 did not have a material impact on the company's financial position, results of operations or cash flows.

Accounting Guidance Issued But Not Adopted as of September 30, 2019

In June 2016, the FASB issued ASU 2016-13, Financial Instruments (Topic 326): Credit Losses - Measurement of Credit Losses on Financial Statements, which requires financial assets measured at amortized cost basis to be presented at the net amount expected to be collected. The amortized cost basis of financial assets should be reduced by expected credit losses to present the net carrying value in the financial statements at the amount expected to be collected. The measurement of expected credit losses is based on past events, historical experience, current conditions and forecasts that affect the collectability of the financial assets. Additionally, credit losses relating to available-for-sale debt securities should be recorded through an allowance for credit losses. The new standard is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. Early adoption is permitted for fiscal years beginning January 1, 2019. In April and May 2019, the FASB subsequently issued ASU 2019-04 and ASU 2019-05, respectively, which contained updates to ASU 2016-13. The company is currently evaluating the impact of adopting this guidance.

Short-Term Borrowings, Long-Term Debt and Available Credit Facilities

9 Months Ended

Sep. 30, 2019

Debt Disclosure [Abstract]

Debt Disclosure [Text Block]

SHORT-TERM BORROWINGS, LONG-TERM DEBT AND AVAILABLE CREDIT FACILITIES

The following tables summarize Corteva's short-term borrowings and finance lease obligations and long-term debt:



Short-term borrowings and finance lease obligations
(In millions)	September 30, 2019		December 31, 2018		September 30, 2018
Commercial paper	$	2,432	$	1,847	$	2,518
Repurchase facility	1,129		—		1,300
Other loans - various currencies	35		19		39
Long-term debt payable within one year	4		263		508
Finance lease obligations payable within one year	4		25		6
Total short-term borrowings and finance lease obligations	$	3,604	$	2,154	$	4,371

The estimated fair value of the company's short-term borrowings, including interest rate financial instruments, was determined using Level 2 inputs within the fair value hierarchy. Based on quoted market prices for the same or similar issues, or on current rates offered to the company for debt of the same remaining maturities, the fair value of the company's short-term borrowings and finance lease obligations was approximately carrying value.



Long-Term Debt
	September 30, 2019				December 31, 2018				September 30, 2018
(In millions)	Amount		Weighted Average Rate		Amount		Weighted Average Rate		Amount		Weighted Average Rate
Promissory notes and debentures¹:
Final maturity 2019	$	—	—	%	$	263	2.23	%	$	508	2.23	%
Final maturity 2020	—		—	%	2,496		2.14	%	3,046		2.03	%
Final maturity 2021	—		—	%	475		2.08	%	1,562		2.07	%
Final maturity 2023	—		—	%	386		2.48	%	1,267		2.48	%
Final maturity 2024 and thereafter	—		—	%	249		3.69	%	2,211		3.80	%
Other facilities:
Term loan due 2020²	—		—	%	2,000		3.46	%	2,000		3.12	%
Other loans:
Foreign currency loans, various rates and maturities	4				3				13
Medium-term notes, varying maturities through 2041	110		1.88	%	110		2.37	%	110		2.04	%
Finance lease obligations	6				67				9
Less: Unamortized debt discount and issuance costs	—				2				3
Less: Long-term debt due within one year	4				263				508
Total	$	116			$	5,784			$	10,215


^1.	See discussion of debt redemptions/repayments that follows.


^2.	The Term Loan Facility was amended in 2018 to extend the maturity date to June 2020 and, subsequently, the facility was repaid and terminated in May 2019.

There are no material principal payments of long-term debt over the next five years.

The estimated fair value of the company's long-term borrowings was determined using Level 2 inputs within the fair value hierarchy. Based on quoted market prices for the same or similar issues, or on current rates offered to the company for debt of the same remaining maturities, the fair value of the company's long-term borrowings, not including long-term debt due within one year, was $115 million, $5,775 million, and $9,883 million at September 30, 2019, December 31, 2018, and September 30, 2018, respectively.

Available Committed Credit Facilities

The following table summarizes the company's credit facilities:



Committed and Available Credit Facilities at September 30, 2019
(In millions)	Effective Date	Committed Credit		Credit Available		Maturity Date	Interest
Revolving Credit Facility	May 2019	$	3,000	$	3,000	May 2024	Floating Rate
Revolving Credit Facility	May 2019	3,000		2,971		May 2022	Floating Rate
2019 Repurchase Facility	February 2019	1,300		171		December 2019	Floating Rate
Total Committed and Available Credit Facilities		$	7,300	$	6,142

Revolving Credit Facilities

In November 2018, EID entered into a $3.0 billion 5-year revolving credit facility and a $3.0 billion 3-year revolving credit facility (the “2018 Revolving Credit Facilities”). The 2018 Revolving Credit Facilities became effective May 2019 in connection with the termination of the EID $4.5 billion Term Loan Facility and the $3.0 billion Revolving Credit Facility dated May 2014. Corteva, Inc. became a party at the time of the Corteva Distribution. The 2018 Revolving Credit Facilities contain customary representations and warranties, affirmative and negative covenants and events of default that are typical for companies with similar credit ratings. Additionally, the 2018 Revolving Credit Facilities contain a financial covenant requiring that the ratio of total indebtedness to total capitalization for Corteva and its consolidated subsidiaries not exceed 0.60.

Repurchase Facility

In February 2019, EID entered into a new committed receivable repurchase facility of up to $1.3 billion (the "2019 Repurchase Facility") which expires in December 2019. From time to time, EID and the banks modify the monthly commitment amounts to better align with working capital requirements. Under the 2019 Repurchase Facility, EID may sell a portfolio of available and eligible outstanding customer notes receivables to participating institutions and simultaneously agree to repurchase at a future date. The 2019 Repurchase Facility is considered a secured borrowing with the customer notes receivable inclusive of those that are sold and repurchased, equal to 105 percent of the outstanding amounts borrowed utilized as collateral. Borrowings under the 2019 Repurchase Facility have an interest rate of LIBOR + 0.75 percent.

As of September 30, 2019, $1,186 million of notes receivable, recorded in accounts and notes receivable - net, were pledged as collateral against outstanding borrowings under the 2019 Repurchase Facility of $1,129 million, recorded in short-term borrowings and finance lease obligations on the interim Condensed Consolidated Balance Sheet.

Debt Redemptions/Repayments

In July 2018, the company fully repaid $1.25 billion of 6.0 percent coupon bonds at maturity.

In the fourth quarter of 2018, the company offered to purchase for cash approximately $6.2 billion of outstanding debt securities from each registered holder of the applicable series of debt securities (the “Tender Offers”). The company retired $4.4 billion aggregate principal amount of such debt securities in connection with the Tender Offers, which expired on December 11, 2018. The retirement of these debt securities was funded with cash contributions from DowDuPont.

On March 22, 2019, EID issued notices of redemption in full of all of its outstanding notes (the “Make Whole Notes”) listed in the table below:



(in millions)	Amount
4.625% Notes due 2020	$	474
3.625% Notes due 2021	296
4.250% Notes due 2021	163
2.800% Notes due 2023	381
6.500% Debentures due 2028	57
5.600% Senior Notes due 2036	42
4.900% Notes due 2041	48
4.150% Notes due 2043	69
Total	$	1,530

The Make Whole Notes were redeemed on April 22, 2019 at the make-whole redemption prices set forth in the respective Make Whole Notes. On and after the date of redemption, the Make Whole Notes were no longer deemed outstanding, interest on the Make Whole Notes ceased to accrue and all rights of the holders of the Make Whole Notes were terminated.

In March 2016, EID entered into a credit agreement that provided for a 3-year, senior unsecured term loan facility in the aggregate principal amount of $4.5 billion (as amended, from time to time, the "Term Loan Facility") under which EID could make up to seven term loan borrowings and amounts repaid or prepaid were not available for subsequent borrowings. On May 2, 2019, EID terminated its Term Loan Facility and repaid the aggregate outstanding principal amount of $3 billion plus accrued and unpaid interest through and including May 1, 2019.

In connection with the repayment of the Make Whole Notes and the Term Loan Facility, EID paid a total of $4.6 billion in the second quarter 2019, which included breakage fees and accrued and unpaid interest on the Make Whole Notes and Term Loan Facility. The repayment of the Make Whole Notes and Term Loan Facility was funded with cash from operations and a contribution from DowDuPont.

On May 7, 2019, DowDuPont publicly announced the record date in connection with the Corteva Distribution. In connection with such announcement, EID was required to redeem $1.25 billion aggregate principal amount of 2.200% Notes due 2020 and $750 million aggregate principal amount of Floating Rate Notes due 2020 (collectively, the Special Mandatory Redemption, or “SMR Notes”) setting forth the date of redemption of the SMR Notes. On May 17, 2019 EID redeemed and paid a total of $2.0 billion, which included accrued and unpaid interest on the SMR Notes. EID funded the payment with a contribution from DowDuPont. Following the redemption, the SMR Notes are no longer outstanding and no longer bear interest, and all rights of the holders of the SMR Notes have terminated.

For the nine months ended September 30, 2019, EID recorded a loss on the early extinguishment of debt of $13 million related to the difference between the redemption price and the par value of the Make Whole Notes, the Term Loan Facility, and the SMR Notes, partially offset by the write-off of unamortized step-up related to the fair value step-up of EID’s debt.

Uncommitted Credit Facilities and Outstanding Letters of Credit

Unused bank credit lines on uncommitted credit facilities were $401 million at September 30, 2019. These lines are available to support short-term liquidity needs and general corporate purposes, including letters of credit. Outstanding letters of credit were $100 million at September 30, 2019. These letters of credit support commitments made in the ordinary course of business.

EID - Basis of Presentation (Notes)

9 Months Ended

Sep. 30, 2019

Entity Information [Line Items]

Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]

BACKGROUND AND BASIS OF PRESENTATION

Corteva, Inc. combines the strengths of EID’s Pioneer and Crop Protection businesses, and Dow AgroSciences ("DAS") to create a leading global provider of seed and crop protection solutions focused on the agriculture industry. The company intends to leverage its rich heritage of over 275 years of scientific achievement to advance its robust innovation pipeline and continue to shape the future of responsible agriculture. The company's broad portfolio of agriculture solutions fuels farmer productivity in more than 140 countries. Corteva has two reportable segments: Seed and Crop Protection. See Note 24 - Segment Information, for additional information on the company's reportable segments.

Throughout this Quarterly Report on Form 10-Q, except as otherwise noted by the context, the terms "Corteva" or "company" used herein means Corteva, Inc. and its consolidated subsidiaries (including EID) and the term “EID” used herein means E. I. du Pont de Nemours and Company and its consolidated subsidiaries or E. I. du Pont de Nemours and Company excluding its consolidated subsidiaries, as the context may indicate. Additionally, on June 1, 2019, DowDuPont Inc. changed its registered name to DuPont de Nemours, Inc. (“DuPont”), for certain events prior to, or on, June 1, 2019, DuPont may be referred to as DowDuPont.

Principles of Consolidation and Basis of Presentation

On June 1, 2019, Corteva, Inc. became an independent, publicly traded company through the previously announced separation (the “Separation”) of the agriculture business of DowDuPont Inc. ("DowDuPont"). The separation was effectuated through a pro rata distribution (the “Corteva Distribution”) of all of the then-issued and outstanding shares of common stock, par value $0.01 per share, of Corteva, Inc., which was then a wholly-owned subsidiary of DowDuPont, to holders of record of DowDuPont common stock as of the close of business on May 24, 2019.

Previously, DowDuPont was formed on December 9, 2015, to effect an all-stock merger of equals strategic combination between The Dow Chemical Company ("Historical Dow") and EID. On August 31, 2017 at 11:59 pm ET (the “Merger Effectiveness Time”) pursuant to the Agreement and Plan of Merger, dated as of December 11, 2015, as amended March 31, 2017 (the "Merger Agreement"), Historical Dow and Historical EID each merged with wholly-owned subsidiaries of DowDuPont and became subsidiaries of DowDuPont (the “Merger”). Prior to the Merger, DowDuPont did not conduct any business activities other than those required for its formation and matters contemplated by the Merger Agreement.

Subsequent to the Merger, Historical Dow and Historical EID engaged in a series of internal reorganization and realignment steps to realign their businesses into three subgroups: agriculture, materials science and specialty products through a series of tax-efficient transactions (collectively, the "Business Separations”). Effective as of 5:00 pm ET on April 1, 2019, DowDuPont completed the previously announced separation of its materials science business into a separate and independent public company by way of a distribution of Dow Inc. (“Dow”) through a pro rata dividend in-kind of all of the then-issued and outstanding shares of Dow’s common stock, par value $0.01 per share, to holders of DowDuPont's common stock (the “DowDuPont Common Stock”), as of the close of business on March 21, 2019 (the “Dow Distribution” and together with the Corteva Distribution, the “Distributions”).

Prior to the Dow Distribution, Historical Dow conveyed or transferred the assets and liabilities aligned with Historical Dow’s agriculture business to separate legal entities (“Dow Ag Entities”) and the assets and liabilities associated with its specialty products business to separate legal entities (the “Dow SP Entities”). On April 1, 2019, Dow Ag Entities and the Dow SP Entities were transferred and conveyed to DowDuPont.

In furtherance of the Business Separations, EID engaged in a series of internal reorganization and realignment steps (the “Internal Reorganization” and the "Business Realignment," respectively) to realign its businesses into three subgroups: agriculture, materials science and specialty products. As part of the Internal Reorganization:


•	the assets and liabilities aligned with EID’s materials science business, including EID’s ethylene and ethylene copolymers business, excluding its ethylene acrylic elastomers business, (“EID ECP”) were transferred or conveyed to separate legal entities (the “Materials Science Entities”) that were ultimately conveyed by DowDuPont to Dow;


•	the assets and liabilities aligned with the EID’s specialty products business were transferred or conveyed to separate legal entities (“EID Specialty Products Entities”);


•	on April 1, 2019, EID transferred and conveyed its Materials Science Entities to Dow;


•	on May 1, 2019, EID distributed its Specialty Products Entities to DowDuPont;


•	on May 2, 2019, DowDuPont conveyed Dow Ag Entities to EID and in connection with the foregoing, EID issued additional shares of its Common Stock to DowDuPont; and


•	on May 31, 2019, DowDuPont contributed EID to Corteva, Inc.

On May 6, 2019, the Board of Directors of DowDuPont approved the distribution of all the then-issued and outstanding shares of common stock of Corteva, Inc., a wholly-owned subsidiary of DowDuPont, to DowDuPont stockholders. On June 1, 2019, DowDuPont completed the Separation. Each DowDuPont stockholder received one share of Corteva common stock for every three shares of DowDuPont common stock held at the close of business on May 24, 2019, the record date of distribution. Corteva, Inc.'s common stock began trading the "regular way" under the ticker symbol "CTVA" on June 3, 2019, the first business day after June 1, 2019. Upon becoming an independent company, the capital structure of Corteva consisted of 748,815,000 authorized shares of common stock (par value of $0.01 per share), which represents the number of common shares issued on June 3, 2019. Information related to the Corteva Distribution and its effect on the company's financial statements is discussed throughout these Notes to the interim Consolidated Financial Statements.

As a result of the Business Realignment and the Internal Reorganization discussed above, Corteva owns, directly or indirectly, 100% of the outstanding common stock of EID, and EID owns, directly or indirectly, 100% of DAS. EID is a subsidiary of Corteva, Inc. and continues to be a reporting company, subject to the requirements of the Securities Exchange Act of 1934, as amended.

Certain reclassifications of prior year's data have been made to conform to current year's presentation. The company has revised the impact of the Internal Reorganizations (with a corresponding reduction to additional paid-in capital as of June 30, 2019), in the amount of $76 million, to reflect the removal of an asset related to the Separations.

DAS Common Control Combination

The transfer or conveyance of DAS to Corteva was treated as a transfer of entities under common control. As such, the company recorded the assets, liabilities, and equity of DAS on its balance sheet at their historical basis. Transfers of businesses between entities under common control requires the financial statements to be presented as if the transaction had occurred at the point at which common control first existed (the Merger Effectiveness Time). As a result, the accompanying interim Consolidated Financial Statements and Notes thereto include the results of DAS from the Merger Effectiveness Time. See Note 4 - Common Control Business Combination, for additional information.

Divestiture of EID ECP

The transfer of EID ECP meets the criteria for discontinued operations and as such, results of operations are presented as discontinued operations and have been excluded from continuing operations for all periods presented. The comprehensive income, stockholder's equity and cash flows related to EID ECP have not been segregated and are included in the Consolidated Statements of Comprehensive Income, Consolidated Statements of Equity and Condensed Consolidated Statements of Cash Flows, respectively, for all periods presented. Amounts related to EID ECP are consistently included or excluded from the Notes to the interim Consolidated Financial Statements based on the respective financial statement line item. See Note 5 - Divestitures and Other Transactions, for additional information.

Divestiture of EID Specialty Products Entities

The transfer of the EID Specialty Products Entities meets the criteria for discontinued operations and as such, results of operations are presented as discontinued operations and have been excluded from continuing operations for all periods presented. The comprehensive income, stockholder's equity and cash flows related to the EID Specialty Products Entities have not been segregated and are included in the Consolidated Statements of Comprehensive Income, Consolidated Statements of Equity and Condensed Consolidated Statements of Cash Flows, respectively, for all periods presented. Amounts related to the EID Specialty Products Entities are consistently included or excluded from the Notes to the interim Consolidated Financial Statements based on the respective financial statement line item. See Note 5 - Divestitures and Other Transactions, for additional information.

Divested EID Ag Business

As a condition of the regulatory approval for the Merger, including by the European Commission, EID was required to divest certain assets related to its crop protection business and research and development ("R&D") organization, specifically EID’s Cereal Broadleaf Herbicides and Chewing Insecticides portfolios, including Rynaxypyr®, Cyazypyr® and Indoxacarb as well as the crop protection R&D pipeline and organization, excluding seed treatment, nematicides, and late-stage R&D programs (the “Divested EID Ag Business”). On March 31, 2017, EID and FMC Corporation (“FMC”) entered into a definitive agreement (the "FMC Transaction Agreement"). On November 1, 2017, FMC acquired the Divested Ag Business and EID acquired certain assets relating to FMC’s Health and Nutrition segment, excluding its Omega-3 products (the "H&N Business") (collectively, the "FMC Transactions"). The H&N Business was transferred to DowDuPont as part of the EID Specialty Products Entities.

The sale of the Divested EID Ag Business met the criteria for discontinued operations and as such, results of operations are presented as discontinued operations and have been excluded from continuing operations for all periods presented. See Note 5 - Divestitures and Other Transactions, for additional information.

Interim Financial Statements

The accompanying unaudited interim Consolidated Financial Statements have been prepared in accordance with generally accepted accounting principles in the United States of America ("GAAP") for interim financial information and the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair statement of the results for interim periods have been included. Results for interim periods should not be considered indicative of results for a full year. These unaudited interim Consolidated Financial Statements should be read in conjunction with the audited Consolidated Financial Statements and Notes thereto contained in the company’s Information Statement included in its Registration Statement on Form 10, as amended, filed with the SEC on May 6, 2019 ("Form 10"). The interim Consolidated Financial Statements include the accounts of the company and all of its subsidiaries in which a controlling interest is maintained.

Prior to the Corteva Distribution, these combined financial statements were derived from the consolidated financial statements and accounting records of EID as well as the carve-out financial statements of DAS. The DAS carve-out financial statements reflect the historical results of operations, financial position, and cash flows of Historical Dow's Agricultural Sciences Business and include allocations of certain expenses for services from Historical Dow, including, but not limited to, general corporate expenses related to finance, legal, information technology, human resources, ethics and compliance, shared services, employee benefits and incentives, insurance, and stock-based compensation. These expenses were allocated on the basis of direct usage when identifiable, with the remainder allocated under the basis of headcount or other measures. Subsequent to the Corteva Distribution, the financial statements are presented on a consolidated basis.

The company's Condensed Consolidated Balance Sheet at September 30, 2019 consists of the consolidated balances subsequent to the Corteva Distribution. The balances reflect the assets and liabilities that were historically included in the EID statements, as well as assets and liabilities transferred to the company as part of the common control combination acquisition of DAS. The company's Condensed Consolidated Balance Sheets at December 31, 2018 and September 30, 2018 consist of the combined balances of Historical EID and DAS. The Balance Sheets will be referred to as the "Condensed Consolidated Balance Sheets" throughout this document.

The company's Consolidated Statements of Operations (the "Consolidated Statements of Operations") for all periods prior to April 30, 2019 consist of the combined results of operations for Historical EID and DAS. The Consolidated Statements of Operations for all periods after May 2, 2019 represent the consolidated balances of the company.

All intercompany transactions have been eliminated.

Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]

Entity Information [Line Items]

BASIS OF PRESENTATION

As a result of the Business Realignment and the Internal Reorganization, Corteva, Inc. owns 100% of the outstanding common stock of EID. EID is a subsidiary of Corteva, Inc. and continues to be a reporting company, subject to the requirements of the Exchange Act. The primary differences between Corteva, Inc. and EID are outlined below:

•

Preferred Stock - EID has preferred stock outstanding to third parties which is accounted for as a non-controlling interest at the Corteva, Inc. level. Each share of EID Preferred Stock - $4.50 Series and EID Preferred Stock - $3.50 Series issued and outstanding at the effective date of the Corteva Distribution remains issued and outstanding as to EID and was unaffected by the Corteva Distribution.


•	Related Party Loan - EID engaged in a series of debt redemptions during the second quarter of 2019 that were partially funded through an intercompany loan from Corteva, Inc. This was eliminated in consolidation at the Corteva, Inc. level but remains on EID's financial statements at the standalone level (including the associated interest).


•	Capital Structure - At September 30, 2019, Corteva, Inc.'s capital structure consists of 748,390,000 issued shares of common stock, par value $0.01 per share.

The accompanying footnotes relate to EID only, and not to Corteva, Inc., and are presented to show differences between EID and Corteva, Inc.

For the footnotes listed below, refer to the following Corteva, Inc. footnotes:


•	Note 1 - Background and Basis of Presentation - refer to page 10 of the Corteva, Inc. interim Consolidated Financial Statements


•	Note 2 - Summary of Significant Accounting Policies - refer to page 12 of the Corteva, Inc. interim Consolidated Financial Statements


•	Note 3 - Recent Accounting Guidance - refer to page 13 of the Corteva, Inc. interim Consolidated Financial Statements


•	Note 4 - Common Control Combination Transaction - refer to page 15 of the Corteva, Inc. interim Consolidated Financial Statements


•	Note 5 - Divestitures and Other Transactions - refer to page 16 of the Corteva, Inc. interim Consolidated Financial Statements


•	Note 6 - Revenue - refer to page 21 of the Corteva, Inc. interim Consolidated Financial Statements


•	Note 7 - Restructuring and Asset Related Charges - Net - refer to page 23 of the Corteva, Inc. interim Consolidated Financial Statements


•	Note 8 - Related Parties - Differences exist between Corteva, Inc. and EID; refer to EID Note 2 - Related Party Transactions, below


•	Note 9 - Supplementary Information - refer to page 26 of the Corteva, Inc. interim Consolidated Financial Statements


•	Note 10 - Income Taxes - refer to page 27 of the Corteva, Inc. interim Consolidated Financial Statements


•	Note 11 - Earnings Per Share - N/A for EID


•	Note 12 - Accounts and Notes Receivable - refer to page 30 of the Corteva, Inc. interim Consolidated Financial Statements


•	Note 13 - Inventories - refer to page 30 of the Corteva, Inc. interim Consolidated Financial Statements


•	Note 14 - Property, Plant and Equipment - refer to page 31 of the Corteva, Inc. interim Consolidated Financial Statements


•	Note 15 - Goodwill and Other Intangible Assets - refer to page 31 of the Corteva, Inc. interim Consolidated Financial Statements


•	Note 16 - Leases - refer to page 34 of the Corteva, Inc. interim Consolidated Financial Statements


•	Note 17 - Short-Term Borrowings, Long-Term Debt and Available Credit Facilities - refer to page 36 of the Corteva, Inc. interim Consolidated Financial Statements. In addition, EID has a related party loan payable to Corteva, Inc.; refer to EID Note 2 - Related Party Transactions, below


•	Note 18 - Commitments and Contingent Liabilities - refer to page 39 of the Corteva, Inc. interim Consolidated Financial Statements


•	Note 19 - Stockholders' Equity - refer to page 44 of the Corteva, Inc. interim Consolidated Financial Statements


•	Note 20 - Pension Plans and Other Post Employment Benefits - refer to page 46 of the Corteva, Inc. interim Consolidated Financial Statements


•	Note 21 - Stock-Based Compensation - refer to page 47 of the Corteva, Inc. interim Consolidated Financial Statements


•	Note 22 - Financial Instruments - refer to page 49 of the Corteva, Inc. interim Consolidated Financial Statements


•	Note 23 - Fair Value Measurements - refer to page 53 of the Corteva, Inc. interim Consolidated Financial Statements

•

Note 24 - Segment Information - Differences exist between Corteva, Inc. and EID; refer to EID Note 3 - Segment Information, below

Supplementary Information

9 Months Ended

Sep. 30, 2019

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Additional Financial Information Disclosure [Text Block]

SUPPLEMENTARY INFORMATION



Other Income - Net	Three Months Ended September 30,						Nine Months Ended September 30,
(In millions)	2019			2018			2019			2018
Interest income	$	13		$	12		$	46		$	63
Equity in losses of affiliates - net	(3		)	(3		)	(8		)	(2		)
Net gain (loss) on sales of businesses and other assets	2			1			(9		)	35
Net exchange losses^1,2	(11		)	(74		)	(70		)	(190		)
Non-operating pension and other post employment benefit credit³	47			67			144			204
Miscellaneous income (expenses) - net⁴	11			4			(13		)	8
Other income - net	$	59		$	7		$	90		$	118


^1.	Includes net pre-tax exchange losses of $(33) million and $(42) million for the three and nine months ended September 30, 2019, respectively and $(40) million and $(73) million for the three and nine months ended September 30, 2018, respectively, associated with the devaluation of the Argentine peso.


^2.	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, which is included within significant items.


^3.	Includes non-service related components of net periodic benefit credits (costs) (interest cost, expected return on plan assets, amortization of unrecognized (gain) loss, amortization of prior service benefit and curtailment/settlement loss).

^4.

Miscellaneous income (expenses) - net, includes losses from sale of receivables, tax indemnification adjustments related to changes in indemnification balances as a result of the application of the terms of the Tax Matters Agreement, between Corteva and Dow and/or DuPont, and other items. Refer to Note 12 - Accounts and Notes Receivable - Net, for additional information on losses on the sale of receivables.

The following table summarizes the impacts of the company's foreign currency hedging program on the company's results of operations. The company routinely uses foreign currency exchange contracts to offset its net exposures, by currency, related to the foreign currency-denominated monetary assets and liabilities. The objective of this program is to maintain an approximately balanced position in foreign currencies in order to minimize, on an after-tax basis, the effects of exchange rate changes on net monetary asset positions. The hedging program gains (losses) are largely taxable (tax deductible) in the U.S., whereas the offsetting exchange gains (losses) on the remeasurement of the net monetary asset positions are often not taxable (tax deductible) in their local jurisdictions. The net pre-tax exchange gains (losses) are recorded in other income - net and the related tax impact is recorded in (benefit from) provision for income taxes on continuing operations in the Consolidated Statements of Operations.



(In millions)	Three Months Ended September 30,						Nine Months Ended September 30,
	2019			2018			2019			2018
Subsidiary Monetary Position Losses
Pre-tax exchange losses¹	$	(66	)	$	(105	)	$	(59	)	$	(217	)
Local tax benefits (expenses)	1			7			(2		)	32
Net after-tax impact from subsidiary exchange losses	$	(65	)	$	(98	)	$	(61	)	$	(185	)

Hedging Program Gains (Losses)
Pre-tax exchange gains (losses)²	$	55		$	31		$	(11	)	$	27
Tax (expenses) benefits	(13		)	(7		)	2			(6		)
Net after-tax impact from hedging program exchange gains (losses)	$	42		$	24		$	(9	)	$	21

Total Exchange Losses
Pre-tax exchange losses^1,2	$	(11	)	$	(74	)	$	(70	)	$	(190	)
Tax (expenses) benefits	(12		)	—			—			26
Net after-tax exchange losses	$	(23	)	$	(74	)	$	(70	)	$	(164	)


^1.	Includes net pre-tax exchange losses of $(33) million and $(42) million for the three and nine months ended September 30, 2019, respectively and $(40) million and $(73) million for the three and nine months ended September 30, 2018, respectively, associated with the devaluation of the Argentine peso.


^2.	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.

Cash, cash equivalents and restricted cash

The following table provides a reconciliation of cash and cash equivalents and restricted cash (included in other current assets) presented in the Condensed Consolidated Balance Sheets to the total cash, cash equivalents and restricted cash presented in the Condensed Consolidated Statements of Cash Flows.



(In millions)	September 30, 2019		December 31, 2018		September 30, 2018
Cash and cash equivalents	$	1,980	$	2,270	$	1,657
Restricted cash	420		460		462
Total cash, cash equivalents and restricted cash	2,400		2,730		2,119
Cash and cash equivalents of discontinued operations¹	—		2,254		1,965
Restricted cash of discontinued operations²	—		40		44
Total cash, cash equivalents and restricted cash	$	2,400	$	5,024	$	4,128


1.	Refer to Note 5 - Divestitures and Other Transactions, for additional information.


2.	Amount included in other current assets within assets of discontinued operations - current. Refer to Note 5 - Divestitures and Other Transactions, for additional information.

EID entered into a trust agreement in 2013 (as amended and restated in 2017), establishing and requiring EID to fund a trust (the "Trust") for cash obligations under certain non-qualified benefit and deferred compensation plans upon a change in control event as defined in the Trust agreement. Under the Trust agreement, the consummation of the Merger was a change in control event. Restricted cash at September 30, 2019, December 31, 2018, and September 30, 2018 is related to the Trust.

Commitments and Contingent Liabilities

9 Months Ended

Sep. 30, 2019

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies Disclosure [Text Block]

COMMITMENTS AND CONTINGENT LIABILITIES

Guarantees

Indemnifications

In connection with acquisitions and divestitures as of September 30, 2019, the company has indemnified respective parties against certain liabilities that may arise in connection with these transactions and business activities prior to the completion of the transactions. The term of these indemnifications, which typically pertain to environmental, tax and product liabilities, is generally indefinite. In addition, the company indemnifies its duly elected or appointed directors and officers to the fullest extent permitted by Delaware law, against liabilities incurred as a result of their activities for the company, such as adverse judgments relating to litigation matters. If the indemnified party were to incur a liability or have a liability increase as a result of a successful claim, pursuant to the terms of the indemnification, the company would be required to reimburse the indemnified party. The maximum amount of potential future payments is generally unlimited. See pages 40 and 17 for additional information relating to the indemnification obligations under the Chemours Separation Agreement and the Corteva Separation Agreement.

Obligations for Customers and Other Third Parties

The company has directly guaranteed various debt obligations under agreements with third parties related to customers and other third parties. At September 30, 2019, December 31, 2018 and September 30, 2018, the company had directly guaranteed $80 million, $299 million, and $187 million, respectively, of such obligations. These amounts represent the maximum potential amount of future (undiscounted) payments that the company could be required to make under the guarantees in the event of default by the guaranteed party. Of the total maximum future payments at September 30, 2019, $79 million had terms less than a year. The maximum future payments also include $11 million, $3 million, and $5 million of guarantees related to the various factoring agreements that the company enters into with its customer to sell its trade receivables at September 30, 2019, December 31, 2018 and September 30, 2018, respectively. See Note 12 - Accounts and Notes Receivable, Net, for additional information.

The maximum future payments include agreements with lenders to establish programs that provide financing for select customers. The terms of the guarantees are equivalent to the terms of the customer loans that are primarily made to finance customer invoices. The total accounts receivable balance outstanding on these agreements was $596 million, $14 million and $282 million at September 30, 2019, December 31, 2018 and September 30, 2018, respectively.

The company assesses the payment/performance risk by assigning default rates based on the duration of the guarantees. These default rates are assigned based on the external credit rating of the counterparty or through internal credit analysis and historical default history for counterparties that do not have published credit ratings. For counterparties without an external rating or available credit history, a cumulative average default rate is used.

Litigation

The company is subject to various legal proceedings, including, but not limited to, product liability, intellectual property, antitrust, commercial, property damage, personal injury, environmental and regulatory matters arising out of the normal course of its current businesses or legacy EID businesses unrelated to Corteva’s current businesses but allocated to Corteva as part of the separation of Corteva from DuPont. It is not possible to predict the outcome of these various proceedings. Although considerable uncertainty exists, management does not anticipate that the ultimate disposition of these matters will have a material adverse effect on the company's results of operations, consolidated financial position or liquidity. However, the ultimate liabilities could be material to results of operations and the cash flows in the period recognized.

Indemnifications under Separation Agreements

The company has entered into various agreements where the company is indemnified for certain liabilities. In connection with the recognition of liabilities related to these matters, the company records an indemnification asset when recovery is deemed probable. See Note 5 - Divestitures and Other Transactions, for additional information related to indemnifications.

Chemours/Performance Chemicals

On July 1, 2015, EID completed the separation of its Performance Chemicals segment through the spin-off of all of the issued and outstanding stock of The Chemours Company (the "Chemours Separation"). In connection with the Chemours Separation, EID and The Chemours Company ("Chemours") entered into a Separation Agreement (the "Chemours Separation Agreement"). Pursuant to the Chemours Separation Agreement and the amendment to the Chemours Separation Agreement, Chemours indemnifies the company against certain litigation, environmental, workers' compensation and other liabilities that arose prior to the distribution. The term of this indemnification is generally indefinite and includes defense costs and expenses, as well as monetary and non-monetary settlements and judgments.

Concurrent with the MDL Settlement (as discussed below), EID and Chemours amended the Chemours Separation Agreement to provide for a limited sharing of potential future PFOA liabilities for five years, which began on July 6, 2017. During the five years, Chemours will annually pay the first $25 million of future PFOA liabilities and, if that amount is exceeded, EID will pay any excess amount up to the next $25 million, with Chemours annually bearing any excess liabilities above that amount. At the end of the five years, this limited sharing agreement will expire, and Chemours’ indemnification obligations under the Chemours Separation Agreement will continue unchanged. As part of this amendment, Chemours also agreed that it would not contest its liability for PFOA liabilities on the basis of certain ostensible defenses it had previously raised, including defenses relating to punitive damages, and would waive any such defenses with respect to PFOA liabilities. Chemours has, however, retained defenses as to whether any particular PFOA claim is within the scope of the indemnification provisions of the Chemours Separation Agreement. There have been no charges incurred by the company under this amendment through September 30, 2019.

On May 13, 2019, Chemours filed a complaint in the Delaware Court of Chancery against DuPont, Corteva, and EID alleging, among other things, that the litigation and environmental liabilities allocated to Chemours under the Chemours Separation Agreement were underestimated and asking that the Court either limit the amount of Chemours’ indemnification obligations or, alternatively, order the return of the $3.91 billion dividend Chemours paid to EID prior to its separation. On June 3, 2019, the defendants moved to dismiss the complaint on the grounds that the Chemours Separation Agreement requires arbitration of all disputes relating to that agreement. On October 18, 2019, Chemours filed its brief objecting to the motion to dismiss on the grounds that the arbitration provisions of the Chemours Separation Agreement were unconscionable, and therefore are unenforceable. The company believes the probability of liability with respect to Chemours' suit to be remote, and the defendants continue to vigorously defend the company's rights, including full indemnity rights as set forth in the Chemours Separation Agreement. For additional information regarding environmental indemnification, see discussion below on page 44.

At September 30, 2019, the indemnification assets pursuant to the Chemours Separation Agreement are $67 million within accounts and notes receivable - net and $290 million within other assets along with the corresponding liabilities of $67 million within accrued and other current liabilities and $290 million within other noncurrent obligations in the interim Condensed Consolidated Balance Sheet.

Corteva Separation Agreement

On April 1, 2019, in connection with the Dow Distribution, Corteva, DuPont and Dow entered into the Corteva Separation Agreement, the Tax Matters Agreement, the Employee Matters Agreement, and certain other agreements (collectively, the “Corteva Separation Agreements”). The Corteva Separation Agreements allocate among Corteva, DuPont and Dow certain liabilities and obligations among the parties and provides for indemnification obligation among the parties. Under the Corteva Separation Agreements, DuPont will indemnify Corteva against certain litigation, environmental, workers' compensation and other liabilities that arose prior to the Corteva Distribution and (ii) Dow indemnifies Corteva against certain litigation and other liabilities that relate to the Historical Dow business, but were transferred over as part of DAS, and Corteva indemnifies DuPont and Dow for certain liabilities. The term of this indemnification is generally indefinite with exceptions, and includes defense costs and expenses, as well as monetary and non-monetary settlements and judgments. See Note 1 - Background and Basis of Presentation, and Note 5 - Divestitures and Other Transactions, for additional information relating to the Separation.

DuPont

Under the Corteva Separation Agreement, certain legacy EID liabilities from discontinued and/or divested operations and businesses of EID (including Performance Chemicals) (a “stray liability”) were allocated to Corteva or DuPont. For those stray liabilities allocated to Corteva (which may include a specified amount of liability associated with that liability), Corteva is responsible for liabilities in an amount up to that specified amount plus an additional $200 million and, for those stray liabilities allocated to DuPont (which may include a specified amount of liability associated with that liability), DuPont is responsible for liabilities up to a specified amount plus an additional $200 million. Once each company has met the $200 million threshold, Corteva and DuPont will share future liabilities proportionally on the basis of 29% and 71%, respectively; provided, however, that for PFAS, DuPont will manage such liabilities with Corteva and DuPont sharing the costs on a 50% - 50% basis starting from $1 and up to $300 million (with such amount, up to $150 million, to be credited to each company’s $200 million threshold) and once the $300 million threshold is met, then the companies will share proportionally on the basis of 29% and 71% respectively, subject to a $1 million de minimis requirement.

Litigation related to legacy EID businesses unrelated to Corteva’s current businesses

PFAS, PFOA, PFOS and Other Related Liabilities

For purposes of this report, the term PFOA means collectively perfluorooctanoic acid and its salts, including the ammonium salt and does not distinguish between the two forms, and PFAS, which means per- and polyfluoroalkyl substances, including PFOA, PFOS (perfluorooctanesulfonic acid), GenX and other perfluorinated chemicals and compounds ("PFCs").

EID is a party to various legal proceedings relating to the use of PFOA by its former Performance Chemicals segment. While it is reasonably possible that the company could incur liabilities related to PFOA, any such liabilities are not expected to be material. As discussed, EID is indemnified by Chemours under the Chemours Separation Agreement, as amended. The company has recorded a liability of $22 million and an indemnification asset of $22 million at September 30, 2019, primarily related to testing drinking water in and around certain former EID sites and offering treatment or an alternative supply of drinking water if tests indicate the presence of PFOA in drinking water at or greater than the national health advisory level established from time to time by the EPA.

Leach Settlement and MDL Settlement

EID has residual liabilities under its 2004 settlement of a West Virginia state court class action, Leach v. EID, which alleged that PFOA from EID’s former Washington Works facility had contaminated area drinking water supplies and affected the health of area residents. The settlement class has about 80,000 members. In addition to relief that was provided to class members years ago, the settlement requires EID to continue providing PFOA water treatment to six area water districts and private well users and to fund, through an escrow account, up to $235 million for a medical monitoring program for eligible class members. As of September 30, 2019, approximately $2 million had been disbursed from the account since its establishment in 2012 and the remaining balance is approximately $1 million.

The Leach settlement permits class members to pursue personal injury claims for six health conditions (and no others) that an expert panel appointed under the settlement reported in 2012 had a “probable link” (as defined in the settlement) with PFOA: pregnancy-induced hypertension, including preeclampsia; kidney cancer; testicular cancer; thyroid disease; ulcerative colitis; and diagnosed high cholesterol. After the panel reported its findings, approximately 3,550 personal injury lawsuits were filed in federal and state courts in Ohio and West Virginia and consolidated in multi-district litigation in the U.S. District Court for the Southern District of Ohio (“MDL”). The MDL was settled in early 2017 for $670.7 million in cash, with Chemours and EID (without indemnification from Chemours) each paying half.

Post-MDL Settlement PFOA Personal Injury Claims

The MDL settlement did not resolve claims of plaintiffs who did not have claims in the MDL or whose claims are based on diseases first diagnosed after February 11, 2017. At September 30, 2019, approximately 60 lawsuits were pending alleging personal injury, mostly kidney or testicular cancer, from exposure to PFOA through air or water, only 3 of which are not part of the MDL or were not filed on behalf of Leach class members. The first trial is scheduled to begin January 2020.

Other PFOA Matters

EID is a party to other PFOA lawsuits that do not involve claims for personal injury. Chemours, pursuant to the Chemours Separation Agreement, is defending and indemnifying, with reservation, EID but Chemours has refused the tender of Corteva, Inc.'s defense in the limited actions in which Corteva, Inc. has been named. Corteva believes that Chemours is obligated to indemnify Corteva, Inc. under the Chemours Separation Agreement.

New York. EID is a defendant in 51 lawsuits, including a putative class action, brought by persons who live in and around Hoosick Falls, New York. These lawsuits assert claims for medical monitoring and property damage based on alleged PFOA releases from manufacturing facilities owned and operated by co-defendants in Hoosick Falls and allege that EID and 3M supplied some of the materials used at these facilities. EID is also one of more than ten defendants in a lawsuit brought by the Town of East Hampton, New York alleging PFOA and PFOS contamination of the town’s well water.

New Jersey. At September 30, 2019, two lawsuits were pending, one brought by a local water utility and the second a putative class action, against EID alleging that PFOA from EID’s former Chambers Works facility contaminated drinking water sources. The putative class action has since been voluntarily dismissed without prejudice by the plaintiff.

In late March of 2019, the New Jersey State Attorney General filed four lawsuits against EID, Chemours, 3M and others alleging that operations at and discharges from former EID sites in New Jersey (Chambers Works, Pompton Lakes, Parlin and Repauno) damaged the State’s natural resources. Two of these lawsuits (those involving the Chambers Works and Parlin sites) allege contamination from PFAS. The Ridgewood Water District in New Jersey filed suit in the first quarter 2019 against EID alleging losses related to the investigation, remediation and monitoring of polyfluorinated surfactants, including PFOA, in water supplies.

Alabama / Others. EID is one of more than thirty defendants in a lawsuit by the Alabama water utility alleging contamination from PFCs, including PFOA, used by co-defendant carpet manufacturers to make their products more stain and grease resistant. In addition, the states of New Hampshire, South Dakota, and Vermont recently filed lawsuits against EID, Chemours, 3M and others, claiming, among other things, PFC (including PFOA) contamination of groundwater and drinking water. The complaints seek reimbursement for past and future costs to investigate and remediate the alleged contamination and compensation for the loss of value and use of the state’s natural resources.

Ohio. EID is a defendant in three lawsuits: an action by the State of Ohio based on alleged damage to natural resources, a putative nationwide class action brought on behalf of anyone who has detectable levels of PFAS in their blood serum, and an action by the City of Dayton claiming losses related to the investigation, remediation and monitoring of PFAS in water supplies.

Other. Approximately 150 cases have been filed against 3M and other defendants alleging PFOS or PFOA contamination of soil and groundwater from the use of aqueous firefighting foams. Most of those cases claim some form of property damage and seek to recover the costs of responding to this contamination and damages for the loss of use and enjoyment of property and diminution in value. Most of these cases have been transferred to a multidistrict litigation proceeding in federal district court in South Carolina. At September 30, 2019, EID was named in 32 of these cases. EID did not make firefighting foams, PFOS, or PFOS products. While EID made surfactants and intermediaries that some manufacturers used in making foams, which may have contained PFOA as an unintended byproduct or an impurity, EID’s products were not formulated with PFOA, nor was PFOA an ingredient of these products. EID has never made or sold PFOA as a commercial product.

In addition, the company is aware of an inquiry by the Subcommittee on Environment of the House of Representatives to DuPont, Chemours and 3M regarding exposure to PFAS and has requested certain information related to PFAS.

Fayetteville Works Facility, North Carolina

Prior to the separation of Chemours, EID introduced GenX as a polymerization processing aid and a replacement for PFOA at the Fayetteville Works facility in Bladen County, North Carolina. The facility is now owned and operated by Chemours, which continues to manufacture and use GenX. In 2017, the facility became and continues to be the subject of inquiries and government investigations relating to the alleged discharge of GenX and certain similar compounds into the air and Cape Fear River.

In August 2017, the U.S. Attorney’s Office for the Eastern District of North Carolina served EID with a grand jury subpoena for testimony and documents related to these discharges. EID was served with additional subpoenas relating to the same issue and in the second quarter 2018, received a subpoena expanding the scope to any PFCs discharged from the Fayetteville Works facility into the Cape Fear River. It is possible that these ongoing inquiries and investigations, including the grand jury subpoena, could result in penalties or sanctions, or that additional litigation will be instituted against Chemours, EID, or both.

At September 30, 2019, three actions are pending in federal court against Chemours and EID relating to PFC discharges from the Fayetteville Works facility. One of these is a consolidated putative class action that asserts claims for medical monitoring and property damage on behalf of putative classes of property owners and residents in areas near or who draw drinking water from the Cape Fear River. Another action is a consolidated action brought by various North Carolina water authorities, including the Cape Fear Public Utility Authority and Brunswick County, that seek actual and punitive damages as well as injunctive relief. The other action is on behalf of about 200 plaintiffs who own wells and property near the Fayetteville Works facility. The plaintiffs seek damages for nuisance allegedly caused by releases of certain PFCs from the site. The plaintiffs’ claims for medical monitoring, punitive damages, public nuisance, trespass, unjust enrichment, failure to warn, and negligent manufacture have all been dismissed.

While it is reasonably possible that the company could incur liabilities related to the actions described above, any such liabilities are not expected to be material.

The company has an indemnification claim against Chemours with respect to current and future inquiries and claims, including lawsuits, related to the foregoing. At September 30, 2019, Chemours, with reservations, is defending and indemnifying EID in the pending civil actions.

Environmental

Accruals for environmental matters are recorded when it is probable that a liability has been incurred and the amount of the liability can be reasonably estimated based on current law and existing technologies. At September 30, 2019, the company had accrued obligations of $349 million for probable environmental remediation and restoration costs, including $51 million for the remediation of Superfund sites. These obligations are included in accrued and other current liabilities and other noncurrent obligations in the interim Condensed Consolidated Balance Sheets. This is management’s best estimate of the costs for remediation and restoration with respect to environmental matters for which the company has accrued liabilities, although it is reasonably possible that the ultimate cost with respect to these particular matters could range up to $720 million above the amount accrued at September 30, 2019. Consequently, it is reasonably possible that environmental remediation and restoration costs in excess of amounts accrued could have a material impact on the company’s results of operations, financial condition and cash flows. Inherent uncertainties exist in these estimates primarily due to unknown conditions, changing governmental regulations and legal standards regarding liability, and emerging remediation technologies for handling site remediation and restoration.

For a discussion of the allocation of environmental liabilities under the Chemours Separation Agreement and the Corteva Separation Agreement, see the previous discussion on page 41.

The above noted $349 million accrued obligations includes the following:



	As of September 30, 2019
(In millions)	Indemnification Asset		Accrual balance³		Potential exposure above amount accrued³
Environmental Remediation Stray Liabilities
Chemours related obligations - subject to indemnity^1,2	$	170	$	170	$	383
Other discontinued or divested businesses obligations¹	—		102		224

Environmental remediation liabilities primarily related to DuPont - subject to indemnity from DuPont	34		34		61

Environmental remediation liabilities not subject to indemnity	—		43		52
Total	$	204	$	349	$	720


^1.	Represents liabilities that are subject the $200 million thresholds and sharing arrangements as discussed on page 41, under Corteva Separation Agreement.


^2.	The company has recorded an indemnification asset related to these accruals, including $30 million related to the Superfund sites.

^3.

EID - Related Party Transactions (Details) - EID [Member] - Corteva [Member] $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2019 USD ($)	Sep. 30, 2019 USD ($)
Related Party Transaction [Line Items]
Long Term Debt - Related Party	$ 4,037	$ 4,037
Debt, Weighted Average Interest Rate	3.68%	3.68%
Interest Expense, Related Party	$ 39	$ 69
Accrued and Other Current Liabilities [Member]
Related Party Transaction [Line Items]
Indemnified Liabilities	102	102
Other noncurrent obligations
Related Party Transaction [Line Items]
Indemnified Liabilities	$ 180	$ 180

Related Party Transactions (Notes)	9 Months Ended
Related Party Transactions (Notes)	Sep. 30, 2019
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	RELATED PARTIES Services Provided by and to Historical Dow and its affiliates Following the Merger and prior to the Dow Distribution, Corteva reports transactions with Historical Dow and its affiliates as related party transactions. At September 30, 2018 and December 31, 2018 there was $68 million and $110 million, respectively, due to Historical Dow and its affiliates, reflected in liabilities from discontinued operations - current. Purchases from Historical Dow and its affiliates were $42 million for the nine months ended September 30, 2019, and $41 million and $112 million for the three and nine months ended September 30, 2018, respectively. For the three and nine months ended September 30, 2018, DAS net transfers from Dow were $265 million and $288 million, respectively, reflected in Other, net in the Consolidated Statements of Equity. For the nine months ended September 30, 2019, DAS net transfers from Dow were $88 million. Transactions with DowDuPont In November 2017, DowDuPont's Board of Directors authorized an initial $4,000 million share repurchase program to buy back shares of DowDuPont common stock. The $4,000 million share repurchase program was completed in the third quarter of 2018. In February, May and August 2018, the DowDuPont Board declared first, second and third quarter dividends per share of DowDuPont common stock payable on March 15, 2018, June 15, 2018 and September 15, 2018, respectively. For the nine months ended September 30, 2018, EID declared and paid distributions to DowDuPont of $2,481 million, primarily to fund a portion of DowDuPont's first, second and third quarter share repurchases and dividend payments. In February 2019, the DowDuPont Board declared first quarter dividends per share of DowDuPont common stock payable on March 15, 2019. EID declared and paid distributions to DowDuPont of $317 million for the nine months ended September 30, 2019, primarily to fund a portion of DowDuPont's dividend payment. In addition, at December 31, 2018, and September 30, 2018, EID had a payable to DowDuPont of $103 million and $250 million included in accounts payable in the interim Condensed Consolidated Balance Sheets related to its estimated tax liability for the period beginning with the Merger through the date of the Dow Distribution, during which time the parties filed a consolidated United States ("U.S.") tax return. See Note 10 - Income Taxes, for additional information.

Property, Plant and Equipment (Notes)

9 Months Ended

Sep. 30, 2019

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

PROPERTY, PLANT AND EQUIPMENT



(In millions)	September 30, 2019			December 31, 2018			September 30, 2018
Land and land improvements	$	451		$	468		$	502
Buildings	1,411			1,430			1,424
Machinery and equipment	5,152			4,863			4,776
Construction in progress	675			579			376
Total property, plant and equipment	7,689			7,340			7,078
Accumulated depreciation	(3,186		)	(2,796		)	(2,694		)
Total property, plant and equipment - net	$	4,503		$	4,544		$	4,384

Buildings, machinery and equipment and land improvements are depreciated over useful lives on a straight-line basis ranging from 1 year to 25 years. Capitalizable costs associated with computer software for internal use are amortized on a straight-line basis over 1 year to 8 years.



	Three Months Ended September 30,				Nine Months Ended September 30,
(In millions)	2019		2018		2019		2018
Depreciation expense	$	126	$	127	$	397	$	383

Consolidated Balance Sheets - USD ($)
$ in Millions

Sep. 30, 2019

Dec. 31, 2018

Sep. 30, 2018

$ 1,980

$ 2,270

$ 1,657

Marketable Securities

117

142

6,574

5,260

6,547

4,403

5,310

4,898

1,043

1,038

1,041

9,089

^[1]

9,055

Total current assets

14,117

22,972

23,340

Property, plant and equipment - net of accumulated depreciation (September 30, 2019 - $3,186; December 31, 2018 - $2,796; September 30, 2018 - $2,694)

138

144

4,503

4,544

^[1]

4,384

10,168

10,193

10,203

11,667

12,055

12,138

Deferred Income Taxes

270

304

366

2,440

1,932

^[1]

1,888

56,545

57,185

Short-term borrowings and finance lease obligations

43,235

108,683

109,648

3,604

2,154

^[1]

4,371

3,014

3,798

3,642

Income Taxes Payable

126

186

224

2,249

4,005

^[1]

2,117

Total current liabilities

3,167

^[1]

2,888

8,993

13,310

13,242

116

5,784

^[1]

10,215

Pension and other post employment benefits - noncurrent

1,328

1,480

1,594

5,405

5,677

5,267

Liabilities of discontinued operations - non-current

2,132

1,795

^[1]

1,799

5,484

5,532

Total noncurrent liabilities

8,981

20,220

24,407

Common stock

Additional Paid in Capital

28,072

Divisional Equity

78,020

73,767

Accumulated deficit

(397)

^[1]

Accumulated other comprehensive loss

(2,667)

(3,360)

(2,271)

Total stockholders' equity attributable to the company

25,015

74,660

71,496

Noncontrolling Interests

246

493

503

Total Equity

25,261

75,153

71,999

Liabilities and Equity

43,235

108,683

109,648

1,980

2,270

1,657

Marketable Securities

117

142

6,590

5,260

6,547

4,403

5,310

4,898

1,043

1,038

1,041

9,089

9,055

Total current assets

14,133

22,972

23,340

Property, plant and equipment - net of accumulated depreciation (September 30, 2019 - $3,186; December 31, 2018 - $2,796; September 30, 2018 - $2,694)

138

144

4,503

4,544

4,384

10,168

10,193

10,203

11,667

12,055

12,138

Deferred Income Taxes

270

304

366

2,440

1,932

1,888

56,545

57,185

Short-term borrowings and finance lease obligations

43,251

108,683

109,648

3,604

2,154

4,371

3,014

3,798

3,642

Income Taxes Payable

126

186

224

2,298

4,005

2,117

Total current liabilities

3,167

2,888

9,042

13,310

13,242

116

5,784

10,215

Pension and other post employment benefits - noncurrent

1,328

1,480

1,594

5,405

5,677

5,267

Liabilities of discontinued operations - non-current

2,132

1,795

1,799

5,484

5,532

Total noncurrent liabilities

13,018

20,220

24,407

Common stock

Additional Paid in Capital

23,963

Divisional Equity

78,259

74,006

Accumulated deficit

(351)

Accumulated other comprehensive loss

(2,667)

(3,360)

(2,271)

Total stockholders' equity attributable to the company

21,184

74,899

71,735

Noncontrolling Interests

254

264

Total Equity

21,191

75,153

71,999

Liabilities and Equity

43,251

108,683

109,648

EID [Member] | $4.50 Series Preferred Stock [Member]

Preferred Stock, Value

169

EID [Member] | $3.50 Series Preferred Stock [Member]

Preferred Stock, Value

$ 0

Corteva [Member] | EID [Member]

Long Term Debt - Related Party

$ 4,037

[1]	Includes adjustments for discontinued operations and common control business combination.

Financial Instruments (Tables)

9 Months Ended

Sep. 30, 2019

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Schedule of Notional Amounts of Outstanding Derivative Positions [Table Text Block]



Notional Amounts (In millions)	September 30, 2019		December 31, 2018		September 30, 2018
Derivatives designated as hedging instruments:
Commodity contracts	$	73	$	525	$	125
Derivatives not designated as hedging instruments:
Foreign currency contracts	$	1,313	$	2,057	$	3,159
Commodity contracts	$	—	$	9	$	12

After-Tax Effect of Cash Flow Hedges Included in Accumulated Other Comprehensive Income (Loss)



	Three Months Ended September 30,						Nine Months Ended September 30,
(In millions)	2019			2018			2019			2018
Beginning balance	$	(3	)	$	(7	)	$	(26	)	$	(2	)
Additions and revaluations of derivatives designated as cash flow hedges	(1		)	(3		)	11			(3		)
Clearance of hedge results to earnings	1			—			12			(5		)
Ending balance	$	(3	)	$	(10	)	$	(3	)	$	(10	)

Schedule of Derivatives Instruments Statements of Financial Performance and Financial Position, Location [Table Text Block]



		September 30, 2019
(In millions)	Balance Sheet Location	Gross		Counterparty and Cash Collateral Netting¹			Net Amounts Included in the Condensed Consolidated Balance Sheet
Asset derivatives:
Derivatives not designated as hedging instruments:
Foreign currency contracts	Other current assets	$	74	$	(6	)	$	68
Total asset derivatives		$	74	$	(6	)	$	68

Liability derivatives:
Derivatives not designated as hedging instruments:
Foreign currency contracts	Accrued and other current liabilities	$	20	$	7		$	27
Total liability derivatives		$	20	$	7		$	27


^1.	Counterparty and cash collateral amounts represent the estimated net settlement amount when applying netting and set-off rights included in master netting arrangements between the company and its counterparties and the payable or receivable for cash collateral held or placed with the same counterparty.



		December 31, 2018
(In millions)	Balance Sheet Location	Gross		Counterparty and Cash Collateral Netting¹			Net Amounts Included in the Condensed Consolidated Balance Sheet
Asset derivatives:
Derivatives not designated as hedging instruments:
Foreign currency contracts	Other current assets	$	72	$	(35	)	$	37
Total asset derivatives		$	72	$	(35	)	$	37

Liability derivatives:
Derivatives not designated as hedging instruments:
Foreign currency contracts	Accrued and other current liabilities	$	21	$	(15	)	$	6
Total liability derivatives		$	21	$	(15	)	$	6


^1.	Counterparty and cash collateral amounts represent the estimated net settlement amount when applying netting and set-off rights included in master netting arrangements between the company and its counterparties and the payable or receivable for cash collateral held or placed with the same counterparty.



		September 30, 2018
(In millions)	Balance Sheet Location	Gross		Counterparty and Cash Collateral Netting¹			Net Amounts Included in the Condensed Consolidated Balance Sheet
Asset derivatives:
Derivatives not designated as hedging instruments:
Foreign currency contracts	Other current assets	$	55	$	(39	)	$	16
Total asset derivatives		$	55	$	(39	)	$	16

Liability derivatives:
Derivatives not designated as hedging instruments:
Foreign currency contracts	Accrued and other current liabilities	$	54	$	(18	)	$	36
Total liability derivatives		$	54	$	(18	)	$	36


^1.	Counterparty and cash collateral amounts represent the estimated net settlement amount when applying netting and set-off rights included in master netting arrangements between the company and its counterparties and the payable or receivable for cash collateral held or placed with the same counterparty.

Derivative Instruments, Gain (Loss) [Table Text Block]



	Amount of (Loss) Gain Recognized in OCI¹ - Pre-Tax
	Three Months Ended September 30,						Nine Months Ended September 30,
(In millions)	2019			2018			2019		2018
Derivatives designated as hedging instruments:
Cash flow hedges:
Commodity contracts	$	(2	)	$	(5	)	$	16	$	(4	)
Total derivatives designated as hedging instruments	(2		)	(5		)	16		(4		)
Total derivatives	$	(2	)	$	(5	)	$	16	$	(4	)


^1.	OCI is defined as other comprehensive income (loss).



	Amount of Gain (Loss) Recognized in Income - Pre-Tax¹
(In millions)	Three Months Ended September 30,						Nine Months Ended September 30,
	2019			2018			2019			2018
Derivatives designated as hedging instruments:
Cash flow hedges:
Commodity contracts²	$	(1	)	$	(1	)	$	(13	)	$	6
Total derivatives designated as hedging instruments	(1		)	(1		)	(13		)	6
Derivatives not designated as hedging instruments:
Foreign currency contracts³	55			31			(11		)	27
Commodity contracts²	1			—			9			5
Total derivatives not designated as hedging instruments	56			31			(2		)	32
Total derivatives	$	55		$	30		$	(15	)	$	38


^1.	For cash flow hedges, this represents the portion of the gain (loss) reclassified from accumulated OCI into income during the period.


^2.	Recorded in cost of goods sold.

^3.

Gain recognized in other income - net was partially offset by the related gain on the foreign currency-denominated monetary assets and liabilities of the company's operations. See Note 9 - Supplementary Information, for additional information.

Stockholders' Equity Other Comprehensive Income (Loss) (Details) - USD ($)
$ in Millions

3 Months Ended

9 Months Ended

Sep. 30, 2019

Jun. 30, 2019

Mar. 31, 2019

Sep. 30, 2018

Jun. 30, 2018

Mar. 31, 2018

Sep. 30, 2019

Sep. 30, 2018

Accumulated Other Comprehensive Income (Loss) [Line Items]

Amounts Reclassified from Accumulated Other Comprehensive Income (loss)

$ 26,067

$ 75,074

$ 75,153

$ 77,703

$ 80,226

$ 79,593

$ 75,153

$ 79,593

(7)

(292)

(155)

(74)

(86)

(2,015)

1,007

(521)

(1,094)

Accumulated Other Comprehensive Income (Loss) [Line Items]

25,261

26,067

75,074

71,999

77,703

80,226

25,261

71,999

Pension Plan

Other Comprehensive Income (Loss), before Reclassifications, Net of Tax

(620)

Amounts Reclassified from Accumulated Other Comprehensive Income (loss)

(2)

Accumulated Other Comprehensive Income (Loss) [Line Items]

(516)

108

(516)

108

Other Benefit Plans

Other Comprehensive Income (Loss), before Reclassifications, Net of Tax

(53)

(85)

Amounts Reclassified from Accumulated Other Comprehensive Income (loss)

(1)

(86)

Cumulative Translation Adjustment

(7)

(53)

(7)

(53)

Accumulated Other Comprehensive Income (Loss) [Line Items]

Other Comprehensive Income (Loss), before Reclassifications, Net of Tax

(2,793)

(1,217)

(2,793)

(1,217)

^[1]

(471)

(1,099)

Amounts Reclassified from Accumulated Other Comprehensive Income (loss)

(471)

(1,099)

Accumulated Other Comprehensive Income (Loss) [Line Items]

(2,141)

(2,316)

(2,141)

(2,316)

Derivative Instruments

Other Comprehensive Income (Loss), before Reclassifications, Net of Tax

(26)

(2)

(26)

(2)

(3)

Amounts Reclassified from Accumulated Other Comprehensive Income (loss)

(5)

(8)

Accumulated Other Comprehensive Income (Loss) [Line Items]

(3)

(10)

(3)

(10)

Total

Other Comprehensive Income (Loss), before Reclassifications, Net of Tax

(2,375)

(3,434)

(3,360)

(2,185)

(170)

(1,177)

(3,360)

(1,177)

(536)

(1,087)

Amounts Reclassified from Accumulated Other Comprehensive Income (loss)

(7)

(292)

(155)

(74)

(86)

(2,015)

1,007

(521)

(1,094)

Internal Reorganization [Member] | Other Benefit Plans

$ (2,667)

$ (2,375)

$ (3,434)

$ (2,271)

$ (2,185)

$ (170)

(2,667)

$ (2,271)

Accumulated Other Comprehensive Income (Loss) [Line Items]

Internal Reorganization [Member] | Cumulative Translation Adjustment

Accumulated Other Comprehensive Income (Loss) [Line Items]

Internal Reorganization [Member] | Comprehensive Income [Member]

1,123

Accumulated Other Comprehensive Income (Loss) [Line Items]

Internal Reorganization [Member] | Derivative [Member]

1,214

Accumulated Other Comprehensive Income (Loss) [Line Items]

Internal Reorganization [Member] | Pension Plan

Accumulated Other Comprehensive Income (Loss) [Line Items]

$ 91

[1]

Restructuring and Asset Related Charges DowDuPont Agriculture Division Restructuring Program (Details) - USD ($)
$ in Millions

3 Months Ended

9 Months Ended

10 Months Ended

Sep. 30, 2019

Sep. 30, 2018

Sep. 30, 2019

Sep. 30, 2018

Sep. 30, 2019

DowDuPont Agriculture Division Restructuring Program [Member]

$ 46

$ 235

$ 167

$ 466

(1)

$ 83

(35)

Separation Related Transaction Costs

(3)

^[1]

(6)

Employee Severance [Member] | DowDuPont Agriculture Division Restructuring Program [Member]

(4)

(35)

Separation Related Transaction Costs

^[1]

(6)

Separation Related Transaction Costs

(3)

^[1]

$ 0

Seed [Member] | Asset Related Charges [Member] | DowDuPont Agriculture Division Restructuring Program [Member]

(47)

(190)

(123)

(273)

Crop Protection [Member] | Employee Severance [Member] | DowDuPont Agriculture Division Restructuring Program [Member]

$ 1

(30)

(24)

(42)

(4)

$ (15)

$ (20)

$ (151)

[1]	Adjustment reflects severance liabilities associated with DAS employees who were terminated by Dow prior to separation and were included within the combined financial statements of Dow, but did not transfer to Corteva as part of the common control combination.

EID - Basis of Presentation Narrative (Details) - $ / shares	9 Months Ended
	Sep. 30, 2019	Jun. 01, 2019	Dec. 31, 2018	Sep. 30, 2018
Common Stock, Shares, Outstanding	748,390,000
Common Stock, Par Value	$ 0.01
EID [Member]
Common Stock, Shares, Outstanding	200		100	100
Common Stock, Par Value	$ 0.30		$ 0.30	$ 0.30
Corteva [Member]
Common Stock, Shares, Outstanding	748,390,000	748,815,000
Common Stock, Par Value	$ 0.01
Corteva [Member] \| EID [Member]
Ownership interest in an entity	100.00%

Divestitures and Other Transactions Divestitures and Other Transactions - Divested Ag Business Results of Operations (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Income (loss) from discontinued operations after income taxes	$ 22	$ 526	$ (695)	$ 1,200
Specialty Products Disposal [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Income (loss) from discontinued operations before income taxes		519	(798)	1,521
Income (loss) from discontinued operations after income taxes	$ 22	$ 511	(880)	1,070
Divested Ag Business [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Income (loss) from discontinued operations before income taxes				(10)
Income (loss) from discontinued operations after income taxes			80	$ (5)
Other discontinued operations [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Income (loss) from discontinued operations after income taxes			$ 86

Amount before tax of income (loss) from a discontinued operation. Includes, but is not limited to, the income (loss) from operations during the phase-out period, gain (loss) on disposal, gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and adjustments to a prior period gain (loss) on disposal.

Amount after tax of income (loss) from a discontinued operation including the portion attributable to the noncontrolling interest. Includes, but is not limited to, the income (loss) from operations during the phase-out period, gain (loss) on disposal, gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and adjustments to a prior period gain (loss) on disposal.

Earnings Per Share [Text Block]

Earnings Per Share (Notes)

9 Months Ended

Sep. 30, 2019

Earnings Per Share [Abstract]

EARNINGS PER SHARE OF COMMON STOCK

On June 1, 2019, the date of the Corteva Distribution, 748,815,000 shares of the company’s common stock were distributed to DowDuPont shareholders of record as of May 24, 2019.

The following tables provide earnings per share calculations for the periods indicated below:



Net (Loss) Income for Earnings Per Share Calculations - Basic and Diluted	Three Months Ended September 30,						Nine Months Ended September 30,
(In millions)	2019			2018			2019			2018
Loss from continuing operations after income taxes	$	(527	)	$	(5,642	)	$	(228	)	$	(5,705	)
Net (loss) income attributable to continuing operations noncontrolling interests	(11		)	5			10			23
Loss from continuing operations available to Corteva common stockholders	(516		)	(5,647		)	(238		)	(5,728		)
Income (loss) from discontinued operations, net of tax	22			526			(695		)	1,200
Net income attributable to discontinued operations noncontrolling interests	—			—			5			6
Income (loss) from discontinued operations available to Corteva common stockholders	22			526			(700		)	1,194
Net loss available to common stockholders	$	(494	)	$	(5,121	)	$	(938	)	$	(4,534	)



(Loss) Earnings Per Share Calculations - Basic	Three Months Ended September 30,						Nine Months Ended September 30,
(Dollars per share)	2019			2018			2019			2018
Loss from continuing operations attributable to common stockholders	$	(0.69	)	$	(7.54	)	$	(0.32	)	$	(7.64	)
Income (loss) from discontinued operations, net of tax	0.03			0.71			(0.93		)	1.59
Net loss attributable to common stockholders	$	(0.66	)	$	(6.83	)	$	(1.25	)	$	(6.05	)



(Loss) Earnings Per Share Calculations - Diluted	Three Months Ended September 30,						Nine Months Ended September 30,
(Dollars per share)	2019			2018			2019			2018
Loss from continuing operations attributable to common stockholders	$	(0.69	)	$	(7.54	)	$	(0.32	)	$	(7.64	)
Income (loss) from discontinued operations, net of tax	0.03			0.71			(0.93		)	1.59
Net loss attributable to common stockholders	$	(0.66	)	$	(6.83	)	$	(1.25	)	$	(6.05	)



Share Count Information	Three Months Ended September 30,		Nine Months Ended September 30,
(Shares in millions)	2019	2018	2019	2018
Weighted-average common shares - basic¹	749.5	749.4	749.4	749.4
Plus dilutive effect of equity compensation plans²	—	—	—	—
Weighted-average common shares - diluted	749.5	749.4	749.4	749.4
Stock options and restricted stock units excluded from EPS calculations³	13.8	—	13.8	—


1.	Share amounts for the three and nine months ended September 30, 2018, were based on 748.8 million shares of Corteva, Inc. common stock distributed to holders of DowDuPont's common stock on June 1, 2019, plus 0.6 million of additional shares in which accelerated vesting conditions have been met.


2.	Diluted earnings per share considers the impact of potentially dilutive securities except in periods in which there is a loss because the inclusion of the potential common shares would have an anti-dilutive effect.

These outstanding options to purchase shares of common stock were excluded from the calculation of diluted earnings per share because the effect of including them would have been anti-dilutive.

Segment Reporting (Tables)

9 Months Ended

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 assets¹	$	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.



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			2018¹			2019¹			2018¹
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 - net²	(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 adjustments³	—			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.

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 operations¹	—		65,634		66,240
Total assets	$	43,235	$	108,683	$	109,648

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.

Pension Plans and Other Post Employment Benefit Plans

9 Months Ended

Sep. 30, 2019

Retirement Benefits [Abstract]

Pension and Other Postretirement Benefits Disclosure [Text Block]

PENSION PLANS AND OTHER POST EMPLOYMENT BENEFITS

In connection with the Corteva Distribution, the company retained the benefit obligations relating to EID's principal U.S. pension plan, several other U.S. and non-U.S. pension plans and other post employment benefit plans ("OPEB"). Corteva entered into an employee matters agreement with DuPont which provides that employees of DuPont no longer participate in the benefits sponsored or maintained by the company as of the date of the Corteva Distribution and transferred certain of EID's pension and OPEB obligations and associated assets to DuPont. As a result of the transfer, about $5.8 billion of unfunded obligations of the pension and OPEB plans remained with Corteva, of which $319 million is supported by funding under the Trust agreement, as of June 1, 2019.

As a result of the Corteva Distribution, the company re-measured its OPEB plans as of June 1, 2019. In connection with the re-measurement, the company updated the discount rate assumed at December 31, 2018 from 4.23% to 3.64%. The re-measurement resulted in an increase of $114 million to the company’s OPEB benefit obligations with a corresponding loss effect within other comprehensive loss for the nine months ended September 30, 2019.

The company made a discretionary contribution of $1,100 million in the third quarter of 2018 to its principal U.S. pension plan.

The following sets forth the components of the company's net periodic benefit (credit) cost for defined benefit pension plans and other post employment benefits:



	Three Months Ended September 30,						Nine Months Ended September 30,
(In millions)	2019			2018			2019			2018
Defined Benefit Pension Plans:
Service cost	$	5		$	31		$	37		$	103
Interest cost	185			186			592			567
Expected return on plan assets	(253		)	(300		)	(839		)	(907		)
Amortization of unrecognized (gain) loss	—			(1		)	2			(5		)
Curtailment/settlement loss (gain)	1			2			—			(2		)
Net periodic benefit credit - Total	$	(62	)	$	(82	)	$	(208	)	$	(244	)
Less: Discontinued operations¹	—			(13		)	(17		)	(38		)
Net periodic benefit credit - Continuing operations	$	(62	)	$	(69	)	$	(191	)	$	(206	)
Other Post Employment Benefits:
Service cost	$	—		$	3		$	3		$	7
Interest cost	20			20			65			63
Amortization of unrecognized gain	—			—			(1		)	—
Net periodic benefit cost - Continuing operations	$	20		$	23		$	67		$	70

^1.

Background and Basis of Presentation (Notes)

9 Months Ended

Sep. 30, 2019

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]

BACKGROUND AND BASIS OF PRESENTATION

Principles of Consolidation and Basis of Presentation


•	the assets and liabilities aligned with EID’s materials science business, including EID’s ethylene and ethylene copolymers business, excluding its ethylene acrylic elastomers business, (“EID ECP”) were transferred or conveyed to separate legal entities (the “Materials Science Entities”) that were ultimately conveyed by DowDuPont to Dow;


•	the assets and liabilities aligned with the EID’s specialty products business were transferred or conveyed to separate legal entities (“EID Specialty Products Entities”);


•	on April 1, 2019, EID transferred and conveyed its Materials Science Entities to Dow;


•	on May 1, 2019, EID distributed its Specialty Products Entities to DowDuPont;


•	on May 2, 2019, DowDuPont conveyed Dow Ag Entities to EID and in connection with the foregoing, EID issued additional shares of its Common Stock to DowDuPont; and


•	on May 31, 2019, DowDuPont contributed EID to Corteva, Inc.

DAS Common Control Combination

Divestiture of EID ECP

Divestiture of EID Specialty Products Entities

Divested EID Ag Business

Interim Financial Statements

All intercompany transactions have been eliminated.

Short-Term Borrowings, Long-Term Debt and Available Credit Facilities Debt Redemptions/Repayments (Details) - USD ($)

3 Months Ended

9 Months Ended

37 Months Ended

May 02, 2019

Sep. 30, 2019

Sep. 30, 2018

Sep. 30, 2019

Sep. 30, 2018

Mar. 31, 2019

May 17, 2019

Mar. 22, 2019

Dec. 11, 2018

Jul. 01, 2018

Mar. 22, 2016

Debt Instrument, Repurchase Amount Offered

$ 6,200,000,000

Debt Securities, Retired

$ 4,400,000,000

Line of Credit Facility, Maximum Borrowing Capacity

$ 1,530,000,000

$ 7,300,000,000

Repayments of Long-term Debt, including breakage fees and all applicable accrued and unpaid interest

$ 4,600,000,000

Senior Subordinated Notes [Member]

$ 0

$ (13,000,000)

$ 0

Long-term Transition Bond

$ 1,250,000,000

Senior Note 2.20 Percent Due 2020 [Member]

6.00%

Debt Instrument, Face Amount

2.20%

$ 1,250,000,000

4.625% Notes due 2020 [Member]

4.625%

3.625% Notes due 2021 [Member]

$ 474,000,000

3.625%

4.250% Notes due 2021 [Member]

$ 296,000,000

4.25%

2.800% Notes due 2023 [Member]

$ 163,000,000

2.80%

6.500% Debentures due 2028 [Member]

$ 381,000,000

6.50%

5.600% Senior Notes due 2036 [Member]

$ 57,000,000

5.60%

4.900% Notes due 2041 [Member]

$ 42,000,000

4.90%

4.150% Notes due 2043 [Member]

$ 48,000,000

4.15%

Senior Note Floating Rate Due 2020 [Member]

$ 69,000,000

Debt Instrument, Face Amount

750,000,000

SMR notes [Member]

Debt Instrument, Repurchase Amount Offered

$ 2,000,000,000.0

Term Loan Facility due 2020 [Member]

Line of Credit Facility, Maximum Borrowing Capacity

^[1]

$ 4,500,000,000

Line of Credit Facility, Number of Borrowings

^[1]

Long-term Line of Credit

^[1]

$ 3,000,000,000

EID [Member] | Term Loan Facility due 2020 [Member]

^[1]

3 years

Line of Credit Facility, Maximum Borrowing Capacity

^[1]

$ 4,500,000,000

[1]	The Term Loan Facility was amended in 2018 to extend the maturity date to June 2020 and, subsequently, the facility was repaid and terminated in May 2019.

Recent Accounting Guidance

9 Months Ended

Sep. 30, 2019

Accounting Changes and Error Corrections [Abstract]

Recent Accounting Guidance

RECENT ACCOUNTING GUIDANCE

Recently Adopted Accounting Guidance

The following table summarizes the impact of adoption to the company’s Condensed Consolidated Balance Sheet:



(In millions)	As Reported December 31, 2018¹		Effect of Adoption of ASU 2016-02		Updated January 1, 2019
Assets
Property, plant and equipment - net	$	4,544	$	9	$	4,553
Other assets	$	1,932	$	546	$	2,478
Assets of discontinued operations - non-current	$	56,545	$	461	$	57,006

Liabilities and Equity
Current liabilities
Short-term borrowings and finance lease obligations	$	2,154	$	1	$	2,155
Accrued and other current liabilities	$	4,005	$	143	$	4,148
Liabilities of discontinued operations - current	$	3,167	$	141	$	3,308

Long-Term Debt	$	5,784	$	8	$	5,792
Other noncurrent obligations	$	1,795	$	403	$	2,198
Liabilities of discontinued operations - non-current	$	5,484	$	320	$	5,804


1.	Includes adjustments for discontinued operations and common control business combination.

The adoption of the new guidance did not have a material impact on the company's Consolidated Statements of Operations and had no impact on the Condensed Consolidated Statement of Cash Flows.

Accounting Guidance Issued But Not Adopted as of September 30, 2019

Fair Value Measurements (Tables)

9 Months Ended

Sep. 30, 2019

Fair Value Disclosures [Abstract]

Fair Value, Assets and Liabilities Measured on Nonrecurring Basis, Valuation Techniques [Table Text Block]



Basis of Fair Value Measurements on a Nonrecurring Basis at September 30	Significant Other Unobservable Inputs (Level 3)		Total Losses
(In millions)	Significant Other Unobservable Inputs (Level 3)		Total Losses
2019
Assets at fair value:
Developed technology	$	—	$	(1	)
Other intangible assets	$	—	$	(6	)
IPR&D	$	—	$	(47	)

2018
Assets at fair value:
Investment in nonconsolidated affiliates	$	51	$	(41	)
Other intangible assets	$	450	$	(85	)

Fair Value of Assets and Liabilities Measured on Recurring Basis



September 30, 2019	Significant Other Observable Inputs (Level 2)
(In millions)	Significant Other Observable Inputs (Level 2)
Assets at fair value:
Cash equivalents and restricted cash equivalents¹	$	1,568
Marketable securities	117
Derivatives relating to:²
Foreign currency	74
Total assets at fair value	$	1,759
Liabilities at fair value:
Long-term debt including debt due within one year³	$	123
Derivatives relating to:²
Foreign currency	20
Total liabilities at fair value	$	143



December 31, 2018	Significant Other Observable Inputs (Level 2)
(In millions)	Significant Other Observable Inputs (Level 2)
Assets at fair value:
Cash equivalents and restricted cash equivalents¹	$	1,221
Marketable securities	5
Derivatives relating to:²
Foreign currency	72
Total assets at fair value	$	1,298
Liabilities at fair value:
Long-term debt including debt due within one year³	$	6,100
Derivatives relating to:²
Foreign currency	21
Total liabilities at fair value	$	6,121



September 30, 2018	Significant Other Observable Inputs (Level 2)
(In millions)	Significant Other Observable Inputs (Level 2)
Assets at fair value:
Cash equivalents and restricted cash equivalents¹	$	759
Marketable securities	142
Derivatives relating to:²
Foreign currency	55
Total assets at fair value	$	956
Liabilities at fair value:
Long-term debt including debt due within one year³	$	10,397
Derivatives relating to:²
Foreign currency	54
Total liabilities at fair value	$	10,451


1.	Time deposits included in cash and cash equivalents and money market funds included in other current assets in the interim Condensed Consolidated Balance Sheets are held at amortized cost, which approximates fair value.

2. See Note 22 - Financial Instruments for the classification of derivatives in the interim Condensed Consolidated Balance Sheets.

3. See Note 17 - Short-Term Borrowings, Long-Term Debt and Available Credit Facilities, for information on fair value measurements of long-term debt.

Property, Plant and Equipment Depreciation (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 126	$ 127	$ 397	$ 383

Supplementary Information (Tables)

9 Months Ended

Sep. 30, 2019

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Other Nonoperating Income (Expense)



Other Income - Net	Three Months Ended September 30,						Nine Months Ended September 30,
(In millions)	2019			2018			2019			2018
Interest income	$	13		$	12		$	46		$	63
Equity in losses of affiliates - net	(3		)	(3		)	(8		)	(2		)
Net gain (loss) on sales of businesses and other assets	2			1			(9		)	35
Net exchange losses^1,2	(11		)	(74		)	(70		)	(190		)
Non-operating pension and other post employment benefit credit³	47			67			144			204
Miscellaneous income (expenses) - net⁴	11			4			(13		)	8
Other income - net	$	59		$	7		$	90		$	118


^1.	Includes net pre-tax exchange losses of $(33) million and $(42) million for the three and nine months ended September 30, 2019, respectively and $(40) million and $(73) million for the three and nine months ended September 30, 2018, respectively, associated with the devaluation of the Argentine peso.


^2.	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, which is included within significant items.


^3.	Includes non-service related components of net periodic benefit credits (costs) (interest cost, expected return on plan assets, amortization of unrecognized (gain) loss, amortization of prior service benefit and curtailment/settlement loss).

^4.

Foreign Currency Exchange Gain (Loss)



(In millions)	Three Months Ended September 30,						Nine Months Ended September 30,
	2019			2018			2019			2018
Subsidiary Monetary Position Losses
Pre-tax exchange losses¹	$	(66	)	$	(105	)	$	(59	)	$	(217	)
Local tax benefits (expenses)	1			7			(2		)	32
Net after-tax impact from subsidiary exchange losses	$	(65	)	$	(98	)	$	(61	)	$	(185	)

Hedging Program Gains (Losses)
Pre-tax exchange gains (losses)²	$	55		$	31		$	(11	)	$	27
Tax (expenses) benefits	(13		)	(7		)	2			(6		)
Net after-tax impact from hedging program exchange gains (losses)	$	42		$	24		$	(9	)	$	21

Total Exchange Losses
Pre-tax exchange losses^1,2	$	(11	)	$	(74	)	$	(70	)	$	(190	)
Tax (expenses) benefits	(12		)	—			—			26
Net after-tax exchange losses	$	(23	)	$	(74	)	$	(70	)	$	(164	)


^1.	Includes net pre-tax exchange losses of $(33) million and $(42) million for the three and nine months ended September 30, 2019, respectively and $(40) million and $(73) million for the three and nine months ended September 30, 2018, respectively, associated with the devaluation of the Argentine peso.

^2.

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.

Restrictions on Cash and Cash Equivalents



(In millions)	September 30, 2019		December 31, 2018		September 30, 2018
Cash and cash equivalents	$	1,980	$	2,270	$	1,657
Restricted cash	420		460		462
Total cash, cash equivalents and restricted cash	2,400		2,730		2,119
Cash and cash equivalents of discontinued operations¹	—		2,254		1,965
Restricted cash of discontinued operations²	—		40		44
Total cash, cash equivalents and restricted cash	$	2,400	$	5,024	$	4,128


1.	Refer to Note 5 - Divestitures and Other Transactions, for additional information.


2.	Amount included in other current assets within assets of discontinued operations - current. Refer to Note 5 - Divestitures and Other Transactions, for additional information.

Fair Value Measurements Fair Value Tables of Assets and Liabilities Measured on Recurring Basis (Details) - USD ($)
$ in Millions

Sep. 30, 2019

Dec. 31, 2018

Sep. 30, 2018

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Derivative Asset, Fair Value, Gross Asset Including Not Subject to Master Netting Arrangement

$ 74

$ 72

$ 55

Derivative Liability, Fair Value, Gross Liability Including Not Subject to Master Netting Arrangement

Fair Value, Inputs, Level 2 [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Long-term Debt, Fair Value

115

5,775

9,883

Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Cash Equivalents and Restricted Cash Equivalents

^[1]

1,568

1,221

759

Marketable Securities

117

142

Assets at Fair Value

1,759

1,298

956

Long-term Debt, Fair Value

^[2]

123

6,100

10,397

Liabilities at Fair Value

143

6,121

10,451

Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Foreign Exchange Contract [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Derivative Asset, Fair Value, Gross Asset Including Not Subject to Master Netting Arrangement

^[3]

Derivative Liability, Fair Value, Gross Liability Including Not Subject to Master Netting Arrangement

^[3]

$ 20

$ 21

$ 54

[1]	Time deposits included in cash and cash equivalents and money market funds included in other current assets in the interim Condensed Consolidated Balance Sheets are held at amortized cost, which approximates fair value.
[2]	See Note 17 - Short-Term Borrowings, Long-Term Debt and Available Credit Facilities, for information on fair value measurements of long-term debt.
[3]	See Note 22 - Financial Instruments for the classification of derivatives in the interim Condensed Consolidated Balance Sheets.

Stock-Based Compensation (Notes)

9 Months Ended

Sep. 30, 2019

Share-based Payment Arrangement [Abstract]

Share-based Payment Arrangement [Text Block]

STOCK-BASED COMPENSATION

Prior to the Corteva Distribution, Corteva employees held equity awards, including stock options, share appreciation rights (“SARs”), restricted stock units (“RSUs”) and performance-based restricted stock units (“PSUs”), which were denominated in DowDuPont common stock and, in some cases, in Dow Inc. common stock, and which had originally been issued under the DuPont Equity and Incentive Plan ("EIP"), the Dow Chemical Company 2012 Stock Incentive Plan or the Dow Chemical Company 1988 Award and Option Plan. In connection with the Separation on June 1, 2019, outstanding DowDuPont-denominated stock options, SARs, RSU and PSU awards were converted into Corteva-denominated awards under the “Employer Method,” or into both DuPont-denominated awards and Corteva-denominated awards under the “Shareholder Method,” using a formula designed to preserve the intrinsic value of the awards immediately prior to and subsequent to the Corteva Distribution. The awards have the same terms and conditions under the applicable plans and award agreements prior to the Separation transactions. The conversions of equity awards did not have a material impact to the company’s interim consolidated financial statements.

As discussed in Note 5 - Divestitures and Other Transactions, on April 1, 2019 the company entered into an employee matters agreement (the "EMA") with DuPont and Dow that identifies employees and employee-related liabilities (and attributable assets) to be allocated (either retained, transferred and accepted, or assigned and assumed, as applicable) to the Parties as part of the Distributions and describes when and how the relevant transfers and assignments will occur. With some exceptions, the EMA provides for the equitable adjustment of existing equity incentive compensation awards denominated in the common stock of DowDuPont to reflect the occurrence of the Distributions.

On June 1, 2019 (the “Adoption Date”), in connection with the Separation, the Omnibus Incentive Plan (the "OIP") became effective. Under the OIP, the company may grant incentive awards, including stock options (both “incentive stock options” and nonqualified stock options), share appreciation rights, restricted shares, restricted stock units, other share-based awards and cash awards, to its and its subsidiaries’ eligible employees, non-employee directors, independent contractors and consultants following the Separation until the tenth anniversary of the Adoption Date, subject to an aggregate limit and annual individual limits. Under the OIP, the maximum number of shares reserved for the grant or settlement of awards is 20,000,000 shares, excluding shares underlying certain exempt awards, such as the awards converted to Corteva-denominated awards pursuant to the Separation. The company generally satisfies stock option exercises and the vesting of RSUs and PSUs with newly issued shares of Corteva common stock, although RSU awards granted under Historical Dow plans in certain countries are settled in cash.

The total stock-based compensation cost included in loss from continuing operations before income taxes within the Consolidated Statements of Operations was $19 million and $67 million for the three and nine months ended September 30, 2019, respectively, and $16 million and $53 million for the three and nine months ended September 30, 2018, respectively. The income tax benefits related to stock-based compensation arrangements were $4 million and $14 million for the three and nine months ended September 30, 2019, respectively, and $3 million and $10 million for the three and nine months ended September 30, 2018, respectively.

Stock Options

The exercise price of shares subject to option is equal to the market price of Corteva's stock on the date of grant. All options vest serially over a period of 3 years. Stock option awards granted under the previous plan (EIP) between 2013 and 2015 expire 7 years after the grant date and options granted between 2016 and 2018 expire 10 years after the grant date. Stock option awards granted under the Historical Dow plans after 2010 expire 10 years after the grant date.

The following table summarizes stock option activity for the period June 1 through September 30, 2019:



Stock Options	For the period June 1 - September 30, 2019
	Number of Shares (in thousands)		Weighted Average Exercise Price (per share)		Weighted Average Remaining Contractual Term (in years)	Aggregate Intrinsic Value (in thousands)
Outstanding at June 1, 2019	10,468		$	32.11
Exercised	(178	)	21.23
Forfeited/Expired	(36	)	38.26
Outstanding at September 30, 2019	10,254		$	32.28	4.90	$	15,855
Exercisable at September 30, 2019	8,215		$	30.32	4.12	$	14,868

The aggregate intrinsic values in the table above represent the total pre-tax intrinsic value (the difference between the closing stock price on the last trading day of the period and the exercise price, multiplied by the number of in-the-money options) that would have been received by the option holders had all option holders exercised their in-the-money options at period end.

As of September 30, 2019, $5 million of total unrecognized pre-tax compensation expense related to nonvested stock options is expected to be recognized over a weighted-average period of about 1 year.

Restricted Stock Units and Performance Share Units

RSUs granted under the EIP serially vest over 3 years. RSUs granted under the Historical Dow plans vest after a designated period of time, generally 1 year to 3 years. Upon vesting, these RSUs convert one-for-one to Corteva Common Stock. A retirement-eligible employee retains any granted awards upon retirement provided the employee has rendered at least 6 months of service following the grant date. Additional RSUs are also granted periodically to key senior management employees. These RSUs generally vest over periods ranging from 3 years to 5 years. The fair value of all stock-settled RSUs is based upon the market price of the underlying common stock as of the grant date.

The company grants PSUs to senior leadership. There were $2.2 million PSUs granted for the nine months ended September 30, 2019. These PSUs vest over a period of 2.5 years, subject to the achievement of the award’s performance conditions.

Nonvested awards of RSUs and PSUs are shown below.



	For the period June 1 - September 30, 2019
	Number of Shares (in thousands)		Weighted Average Grant Date Fair Value (per share)
Nonvested at June 1, 2019	3,757		$	35.56
Granted	2,228		28.88
Vested	(374	)	39.22
Forfeited	(35	)	36.10
Nonvested at September 30, 2019	5,576		$	32.66

The weighted-average grant-date fair value of stock units granted for the period June 1 through September 30, 2019 was $28.88. As of September 30, 2019, $70 million of total unrecognized pre-tax compensation expense related to RSUs and PSUs is expected to be recognized over a weighted average period of 1.57 years.

Short-Term Borrowings, Long-Term Debt and Available Credit Facilities Narrative (Details)
$ in Millions

36 Months Ended

37 Months Ended

60 Months Ended

Nov. 13, 2021

Mar. 31, 2019

Nov. 13, 2023

Sep. 30, 2019

USD ($)

Feb. 13, 2019

USD ($)

Dec. 31, 2018

USD ($)

Nov. 13, 2018

USD ($)

Sep. 30, 2018

USD ($)

Mar. 22, 2016

USD ($)

May 31, 2014

USD ($)

Line of Credit Facility, Maximum Borrowing Capacity

$ 7,300

Revolving Credit Facilities due 2024 [Member]

Line of Credit Facility, Maximum Borrowing Capacity

3,000

$ 3,000

Revolving Credit Facilities due 2024 [Member] | Forecast [Member]

Revolving Credit Facilities due 2022 [Member]

5 years

Line of Credit Facility, Maximum Borrowing Capacity

3,000

$ 3,000

Revolving Credit Facilities due 2022 [Member] | Forecast [Member]

Revolving Credit Facilities due 2022 [Member]

3 years

Ratio of Indebtedness to Net Capital

0.60

Securities Sold under Agreements to Repurchase [Member] | Repurchase Agreements [Member]

Line of Credit Facility, Maximum Borrowing Capacity

1,300

Percentage of outstanding amounts borrowed utilized as collateral

105.00%

Interest rate in addition to LIBOR

0.75%

Short-term borrowings and finance lease obligations

1,129

$ 1,300

$ 0

$ 1,300

Accounts and Notes Receivable [Member] | Securities Sold under Agreements to Repurchase [Member] | Repurchase Agreements [Member]

Line of Credit Facility, amount pledged as collateral

1,186

Fair Value, Inputs, Level 2 [Member]

Long-term Debt, Fair Value

$ 115

$ 5,775

$ 9,883

Term Loan Facility due 2020 [Member]

Line of Credit Facility, Maximum Borrowing Capacity

^[1]

$ 4,500

EID [Member] | Revolving Credit Facilities due 2024 [Member]

^[1]

3 years

Line of Credit Facility, Maximum Borrowing Capacity

$ 3,000

EID [Member] | Term Loan Facility due 2020 [Member]

Line of Credit Facility, Maximum Borrowing Capacity

^[1]

$ 4,500

[1]	The Term Loan Facility was amended in 2018 to extend the maturity date to June 2020 and, subsequently, the facility was repaid and terminated in May 2019.

Segment Reporting Segment Reconciliation (Details) - USD ($)
$ in Millions

3 Months Ended

9 Months Ended

Sep. 30, 2019

Mar. 31, 2019

Sep. 30, 2018

Sep. 30, 2019

Sep. 30, 2018

(Benefit from) provision for income taxes on continuing operations

$ (527)

$ (184)

$ (5,642)

^[1]

$ (228)

^[1]

$ (5,705)

^[1]

(104)

(8)

(187)

Loss from continuing operations before income taxes

(631)

$ (251)

(5,650)

^[1]

(129)

^[1]

(5,892)

^[1]

226

215

^[1]

711

^[1]

667

^[1]

112

251

^[2]

(11)

(74)

(70)

(190)

^[3]

(32)

(49)

^[1]

(106)

^[1]

(155)

^[1]

4,503

(246)

(369)

(886)

(876)

^[4]

217

^[1]

298

^[1]

1,695

^[1]

^[1]

109

^[1]

Segment Reconciling Items [Member]

(176)

(213)

^[1]

1,855

^[1]

2,131

^[1]

(13)

(12)

^[1]

(46)

^[1]

(63)

^[1]

(22)

^[5]

^[1]

^[1],[5]

140

^[1],[5]

246

369

^[1]

886

^[1]

876

^[1]

Hedging Program [Member] | Argentine peso devaluation [Member]

(11)

^[6]

Hedging Program [Member] | Tax Reform Foreign Currency Exchange Impact [Member]

(42)

(40)

(33)

(73)

(50)

Corporate | Hedging Program [Member] | Argentine peso devaluation [Member]

^[7]

(185)

^[8]

(149)

^[9]

(648)

^[8],[9],[10]

(585)

^[9],[11]

Corporate | Hedging Program [Member] | Tax Reform Foreign Currency Exchange Impact [Member]

(33)

(50)

(Benefit from) provision for income taxes on continuing operations

(557)

(5,642)

(281)

(5,705)

(113)

(8)

(187)

Loss from continuing operations before income taxes

(670)

(5,650)

^[12]

(198)

^[12]

(5,892)

^[12]

226

215

^[12]

711

^[12]

667

^[12]

181

251

(32)

(49)

^[12]

(106)

^[12]

(155)

^[12]

4,503

^[13]

217

^[12]

298

^[12]

1,695

^[12]

^[12]

109

^[12]

EID [Member] | Segment Reconciling Items [Member]

(176)

(213)

^[12]

1,855

^[12]

2,131

^[12]

(13)

(12)

^[12]

(46)

^[12]

(63)

^[12]

(22)

^[14]

^[12]

^[12],[14]

140

^[12],[14]

EID [Member] | Hedging Program [Member] | Tax Reform Foreign Currency Exchange Impact [Member]

246

$ 369

^[12]

886

^[12]

876

^[12]

EID [Member] | Corporate | Hedging Program [Member] | Argentine peso devaluation [Member]

$ (50)

Share-based Payment Arrangement [Abstract]

$ (33)

[1]	Periods prior to March 31, 2019 are on a pro forma basis, prepared in accordance with Article 11 of Regulation S-X.
[2]	Includes net pre-tax exchange losses of $(33) million and $(42) million for the three and nine months ended September 30, 2019, respectively and $(40) million and $(73) million for the three and nine months ended September 30, 2018, respectively, associated with the devaluation of the Argentine peso.
[3]	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, which is included within significant items.
[4]	Refer to page 69 for further details of pro forma adjustments.
[5]	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.
[6]	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.
[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 $(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.
[9]	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.
[10]	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.
[11]	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.
[12]	Periods prior to March 31, 2019 are on a pro forma basis, prepared in accordance with Article 11 of Regulation S-X.
[13]	Refer to page 69 for further details of pro forma adjustments.
[14]	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 it is included within significant items. See Note 9 - Supplementary Information of the Corteva, Inc. interim Consolidated Financial Statements for additional information.

Stock-Based Compensation (Tables)

9 Months Ended

Sep. 30, 2019

Share-based Payment Arrangement, Option, Activity [Table Text Block]



Stock Options	For the period June 1 - September 30, 2019
	Number of Shares (in thousands)		Weighted Average Exercise Price (per share)		Weighted Average Remaining Contractual Term (in years)	Aggregate Intrinsic Value (in thousands)
Outstanding at June 1, 2019	10,468		$	32.11
Exercised	(178	)	21.23
Forfeited/Expired	(36	)	38.26
Outstanding at September 30, 2019	10,254		$	32.28	4.90	$	15,855
Exercisable at September 30, 2019	8,215		$	30.32	4.12	$	14,868

Share-based Payment Arrangement, Outstanding Award, Activity, Excluding Option [Table Text Block]



	For the period June 1 - September 30, 2019
	Number of Shares (in thousands)		Weighted Average Grant Date Fair Value (per share)
Nonvested at June 1, 2019	3,757		$	35.56
Granted	2,228		28.88
Vested	(374	)	39.22
Forfeited	(35	)	36.10
Nonvested at September 30, 2019	5,576		$	32.66

Stockholders' Equity

9 Months Ended

Sep. 30, 2019

Equity [Abstract]

Stockholders' Equity Note Disclosure [Text Block]

STOCKHOLDERS' EQUITY

Common Stock

As discussed in Note 1 - Background and Basis of Presentation, on June 1, 2019, Corteva, Inc.'s common stock was distributed to DowDuPont stockholders by way of a pro rata distribution. Each DowDuPont stockholder received one share of Corteva, Inc. common stock for every three shares of DowDuPont common stock held at the close of business on May 24, 2019, the record date of distribution. Corteva, Inc.'s common stock began trading the "regular way" under the ticker symbol "CTVA" on June 3, 2019, the first business day after June 1, 2019. The number of Corteva, Inc. common shares issued on June 1, 2019 was 748,815,000 (par value of $0.01 per share). Information related to the Corteva Distribution and its effect on the company's financial statements are discussed throughout these Notes to the interim Consolidated Financial Statements.

Set forth below is a reconciliation of common stock share activity:



Shares of common stock	Issued
Balance June 1, 2019	748,815,000
Issued	399,000
Repurchased and retired	(824,000	)
Balance September 30, 2019	748,390,000

Share Buyback Plan

On June 26, 2019, Corteva, Inc. announced that the Board of Directors of Corteva, Inc. authorized a $1 billion share repurchase program to purchase Corteva, Inc.'s common stock, par value $0.01 per share, without an expiration date. The timing, price and volume of purchases will be based on market conditions, relevant securities laws and other factors.

During the three months ended September 30, 2019, the company purchased and retired 824,000 shares in the open market for a total cost of $25 million.

Shares repurchased pursuant to Corteva's share buyback plan are immediately retired upon purchase. Repurchased common stock is reflected as a reduction of stockholders' equity. The company's accounting policy related to its share repurchases is to reduce its common stock based on the par value of the shares and to reduce its retained earnings for the excess of the repurchase price over the par value. Corteva currently has an accumulated deficit balance; therefore, the excess over the par value has been applied to additional paid-in capital. Once Corteva has retained earnings, the excess will be charged entirely to retained earnings.

Noncontrolling Interest

Corteva, Inc. owns 100% of the outstanding common shares of EID. However, EID does have preferred stock outstanding to third parties which is accounted for as a non-controlling interest. Each share of EID Preferred Stock - $4.50 Series and EID Preferred Stock - $3.50 Series issued and outstanding at the effective date of the Corteva Distribution remains issued and outstanding as to EID and was unaffected by the Corteva Distribution.

Below is a summary of the EID Preferred Stock at September 30, 2019, December 31, 2018, and September 30, 2018, which is classified as noncontrolling interests in the Condensed Consolidated Balance Sheets.



Shares in thousands	Number of Shares
Authorized	23,000
$4.50 Series, callable at $120	1,673
$3.50 Series, callable at $102	700

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 Adjustment¹			Derivative Instruments			Pension Benefit Plans			Other Benefit Plans			Total
2018
Balance January 1, 2018	$	(1,217	)	$	(2	)	$	95		$	(53	)	$	(1,177	)
Other comprehensive (loss) income before reclassifications	(1,099		)	(3		)	15			—			(1,087		)
Amounts reclassified from accumulated other comprehensive loss	—			(5		)	(2		)	—			(7		)
Net other comprehensive (loss) income	(1,099		)	(8		)	13			—			(1,094		)
Balance September 30, 2018	$	(2,316	)	$	(10	)	$	108		$	(53	)	$	(2,271	)

2019
Balance January 1, 2019	$	(2,793	)	$	(26	)	$	(620	)	$	79		$	(3,360	)
Other comprehensive (loss) income before reclassifications	(471		)	11			9			(85		)	(536		)
Amounts reclassified from accumulated other comprehensive income (loss)	—			12			4			(1		)	15
Net other comprehensive (loss) income	(471		)	23			13			(86		)	(521		)
Impact of Internal Reorganizations	1,123			—			91			—			1,214
Balance September 30, 2019	$	(2,141	)	$	(3	)	$	(516	)	$	(7	)	$	(2,667	)

^1.

The tax (expense) benefit on the net activity related to each component of other comprehensive (loss) income was as follows:



(In millions)	Three Months Ended September 30,					Nine Months Ended September 30,
	2019		2018			2019			2018
Derivative instruments	$	1	$	1		$	(6	)	$	2
Pension benefit plans - net	—		(2		)	4			(4		)
Other benefit plans - net	—		—			29			—
Provision for (benefit from) income taxes related to other comprehensive income (loss) items	$	1	$	(1	)	$	27		$	(2	)

A summary of the reclassifications out of accumulated other comprehensive (loss) income is provided as follows:



(In millions)	Three Months Ended September 30,					Nine Months Ended September 30,						Income Classification
	2019		2018			2019			2018			Income Classification
Derivative Instruments:	$	1	$	1		$	13		$	(6	)	(1)
Tax (benefit) expense	—		(1		)	(1		)	1			(2)
After-tax	$	1	$	—		$	12		$	(5	)
Amortization of pension benefit plans:
Actuarial losses	$	1	2			$	2		1			(3)
Settlement loss (gain)	1		(1		)	2			(2		)	(3)
Total before tax	2		1			4			(1		)
Tax benefit	—		(1		)	—			(1		)	(2)
After-tax	$	2	$	—		$	4		$	(2	)
Amortization of other benefit plans:
Actuarial gain	—		—			(1		)	—			(3)
Total before tax	—		—			(1		)	—
Tax benefit	—		—			—			—			(2)
After-tax	$	—	$	—		$	(1	)	$	—
Total reclassifications for the period, after-tax	$	3	$	—		$	15		$	(7	)


^1.	Cost of goods sold.


^2.	(Benefit from) provision for income taxes from continuing operations.

^3.

Leases Narrative (Details) - USD ($) $ in Millions	9 Months Ended
Leases Narrative (Details) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018
Schedule of Lease Assets and Liabilities [Line Items]
Guarantee Obligations	$ 80	$ 299	$ 187
Minimum [Member]
Schedule of Lease Assets and Liabilities [Line Items]
Lessee Operating and Finance Leases, Remaining Lease Term	1 year
Maximum [Member]
Schedule of Lease Assets and Liabilities [Line Items]
Lessee Operating and Finance Leases, Remaining Lease Term	49 years
Residual Value Guarantee [Member]
Schedule of Lease Assets and Liabilities [Line Items]
Guarantee Obligations	$ 247

Financial Instruments Effect of Derivative Instruments (Details) - USD ($)
$ in Millions

3 Months Ended

9 Months Ended

Sep. 30, 2019

Sep. 30, 2018

Sep. 30, 2019

Sep. 30, 2018

Derivative Instruments, Gain (Loss) [Line Items]

Derivative Instruments, (Loss) Gain Recognized in Other Comprehensive Income (Loss), Pre-Tax

^[1]

$ (2)

$ (5)

$ 16

$ (4)

Gain (Loss) on Derivative Instruments, Net, Pretax

^[2]

(15)

Designated as Hedging Instrument [Member]

Derivative Instruments, Gain (Loss) [Line Items]

Derivative Instruments, (Loss) Gain Recognized in Other Comprehensive Income (Loss), Pre-Tax

^[1]

(2)

(5)

(4)

(Loss) gain on Hedging Activity, Pre-tax

^[2]

(1)

(13)

Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member] | Commodity Contract [Member]

Derivative Instruments, Gain (Loss) [Line Items]

Derivative Instruments, (Loss) Gain Recognized in Other Comprehensive Income (Loss), Pre-Tax

^[1]

(2)

(5)

(4)

Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member] | Commodity Contract [Member] | Cost of Goods Sold

Derivative Instruments, Gain (Loss) [Line Items]

(Loss) gain on Hedging Activity, Pre-tax

^[2],[3]

(1)

(13)

Not Designated as Hedging Instrument [Member]

Derivative Instruments, Gain (Loss) [Line Items]

Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net, Pre-tax

^[2]

(2)

Not Designated as Hedging Instrument [Member] | Commodity Contract [Member] | Cost of Goods Sold

Derivative Instruments, Gain (Loss) [Line Items]

Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net, Pre-tax

^[2],[3]

Not Designated as Hedging Instrument [Member] | Foreign Exchange Contract [Member] | Other Income - net

Derivative Instruments, Gain (Loss) [Line Items]

Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net, Pre-tax

^[2],[4]

$ 55

$ 31

$ (11)

$ 27

[1]	OCI is defined as other comprehensive income (loss).
[2]	For cash flow hedges, this represents the portion of the gain (loss) reclassified from accumulated OCI into income during the period.
[3]	Recorded in cost of goods sold.
[4]	Gain recognized in other income - net was partially offset by the related gain on the foreign currency-denominated monetary assets and liabilities of the company's operations. See Note 9 - Supplementary Information, for additional information.

Consolidated Statements of Cash Flows - USD ($)
$ in Millions

9 Months Ended

Sep. 30, 2019

Sep. 30, 2018

$ (923)

$ (4,505)

(Benefit from) Provision for Deferred Income Tax

^[1]

711

667

(427)

112

Net Periodic Pension Benefit

(208)

(242)

Pension Contributions

(109)

(1,266)

Net gain on sales of property, businesses, consolidated companies, and investments

(69)

(36)

Amortization of inventory step-up

167

466

272

1,494

4,503

Changes in operating assets and liabilities - net

Other net loss

184

284

(3,732)

(5,781)

Cash used for operating activities

(2,303)

(2,780)

Cash used for investing activities

Proceeds from the sale of property, businesses, and consolidated companies, net of cash divested

(1,015)

(1,020)

142

101

Payments to Acquire Businesses, Net of Cash Acquired

(9)

Investments in and loans to nonconsolidated affiliates

(10)

Proceeds from sales of ownership interests in nonconsolidated affiliates

Purchases of investments

(133)

(1,235)

Proceeds from Sale and Maturities of Investments

1,930

Other investing activities - net

(2)

(4)

Cash used for investing activities

(964)

(228)

Cash provided by (used for) financing activities

Change in short-term (less than 90 days) borrowings

1,729

2,381

Proceeds from Issuance of Long-term Debt

1,001

756

Payments of Long-term Debt

(6,803)

(1,538)

Payments for Repurchase of Common Stock

(25)

Proceeds from Stock Options Exercised

Payments of Dividends

(97)

Distributions to DowDuPont

(317)

(2,481)

Cash transferred to DowDuPont at Internal Reorganizations

(2,053)

Contributions from Dow and DowDuPont

7,396

288

Debt extinguishment costs

(79)

Other financing activities

(34)

(78)

Cash provided by (used for) financing activities

761

(591)

Effect of Exchange Rate on Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents

(118)

(187)

Decrease in Cash, Cash Equivalents, Restricted Cash

(2,624)

(3,786)

Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Total Company, Beginning of Period

5,024

7,914

Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Total Company, End of Period

^[2]

2,400

4,128

(976)

(4,505)

(Benefit from) Provision for Deferred Income Tax

^[3]

711

667

(427)

112

Net Periodic Pension Benefit

(208)

(242)

Pension Contributions

(109)

(1,266)

Net gain on sales of property, businesses, consolidated companies, and investments

(69)

(36)

Amortization of inventory step-up

167

466

272

1,494

4,503

Changes in operating assets and liabilities - net

Other net loss

184

284

(3,697)

(5,781)

Cash used for operating activities

(2,321)

(2,780)

Cash used for investing activities

Proceeds from the sale of property, businesses, and consolidated companies, net of cash divested

(1,015)

(1,020)

142

101

Payments to Acquire Businesses, Net of Cash Acquired

(9)

Investments in and loans to nonconsolidated affiliates

(10)

Proceeds from sales of ownership interests in nonconsolidated affiliates

Purchases of investments

(133)

(1,235)

Proceeds from Sale and Maturities of Investments

1,930

Other investing activities - net

(2)

(4)

Cash used for investing activities

(964)

(228)

Cash provided by (used for) financing activities

Change in short-term (less than 90 days) borrowings

1,729

2,381

Proceeds from Related Party Debt

4,160

Proceeds from Issuance of Long-term Debt

1,001

756

Payments of Long-term Debt

(6,803)

(1,538)

Repayments of Related Party Debt

(123)

Proceeds from Stock Options Exercised

Distributions to DowDuPont

(317)

(2,481)

Cash transferred to DowDuPont at Internal Reorganizations

(2,053)

Contributions from Dow and DowDuPont

3,255

288

Debt extinguishment costs

(79)

Other financing activities

(34)

(78)

Cash provided by (used for) financing activities

779

(591)

Effect of Exchange Rate on Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents

(118)

(187)

Decrease in Cash, Cash Equivalents, Restricted Cash

(2,624)

(3,786)

Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Total Company, Beginning of Period

5,024

7,914

Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Total Company, End of Period

2,400

4,128

Total company [Member]

1,310

2,092

Total company [Member] | EID [Member]

284

565

1,310

2,092

Discontinued Operations [Member]

284

$ 565

Discontinued Operations [Member] | EID [Member]

1,102

$ 1,102

[1]	Periods prior to March 31, 2019 are on a pro forma basis, prepared in accordance with Article 11 of Regulation S-X.
[2]	See page 27 for reconciliation of cash and cash equivalents and restricted cash presented in Condensed Consolidated Balance Sheets to total cash, cash equivalents and restricted cash presented in the Condensed Consolidated Statements of Cash Flows.
[3]	Periods prior to March 31, 2019 are on a pro forma basis, prepared in accordance with Article 11 of Regulation S-X.

Segment Reporting Significant Items (Details) - USD ($)
$ in Millions

3 Months Ended

9 Months Ended

Sep. 30, 2019

Sep. 30, 2018

Sep. 30, 2019

Sep. 30, 2018

Restructuring and Asset Related (Charges) Benefits - Net

$ (246)

$ (369)

$ (886)

$ (876)

235

167

466

152

253

694

697

(13)

^[1]

(11)

(74)

(70)

(190)

^[2]

Merger with Dow [Member]

Amortization of inventory step up included in COGS

109

272

1,424

Argentine peso devaluation [Member] | Hedging Program [Member]

(11)

^[3]

Tax Reform Foreign Currency Exchange Impact [Member] | Hedging Program [Member]

(42)

(40)

(33)

(73)

(50)

Restructuring and Asset Related (Charges) Benefits - Net

^[5]

(62)

^[4]

(190)

(214)

^[4],[6]

(249)

^[7]

(47)

(190)

(123)

(273)

Gain (Loss) on Disposition of Assets

(24)

Seed [Member] | Merger with Dow [Member]

Amortization of inventory step up included in COGS

(15)

(67)

Restructuring and Asset Related (Charges) Benefits - Net

^[8]

(30)

(24)

(42)

(30)

(24)

(42)

Restructuring and Asset Related (Charges) Benefits - Net

^[9]

(185)

^[10]

(149)

^[11]

(648)

^{[10],[11],[12]}

(585)

^[11],[13]

(15)

(20)

(151)

(152)

Integration costs

$ (134)

(582)

(384)

Corporate | Argentine peso devaluation [Member] | Hedging Program [Member]

(13)

Corporate | Tax Reform Foreign Currency Exchange Impact [Member] | Hedging Program [Member]

$ (33)

Opening Balance Adjustment [Member] | Balance Sheet [Member] | Accounting Standards Update 2016-02 [Member]

$ (50)

[1]	Includes net pre-tax exchange losses of $(33) million and $(42) million for the three and nine months ended September 30, 2019, respectively and $(40) million and $(73) million for the three and nine months ended September 30, 2018, respectively, associated with the devaluation of the Argentine peso.
[2]	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, which is included within significant items.
[3]	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.
[4]	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.
[5]	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.
[6]	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.
[7]	Includes a $24 million gain recorded in other income - net for the nine months ended September 30, 2018, related to an asset sale.
[8]	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.
[9]	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.
[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.
[11]	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.
[12]	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.
[13]	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.

Recent Accounting Guidance Accounting Pronouncements (Tables)

9 Months Ended

Sep. 30, 2019

Schedule of New Accounting Pronouncements and Changes in Accounting Principles



(In millions)	As Reported December 31, 2018¹		Effect of Adoption of ASU 2016-02		Updated January 1, 2019
Assets
Property, plant and equipment - net	$	4,544	$	9	$	4,553
Other assets	$	1,932	$	546	$	2,478
Assets of discontinued operations - non-current	$	56,545	$	461	$	57,006

Liabilities and Equity
Current liabilities
Short-term borrowings and finance lease obligations	$	2,154	$	1	$	2,155
Accrued and other current liabilities	$	4,005	$	143	$	4,148
Liabilities of discontinued operations - current	$	3,167	$	141	$	3,308

Long-Term Debt	$	5,784	$	8	$	5,792
Other noncurrent obligations	$	1,795	$	403	$	2,198
Liabilities of discontinued operations - non-current	$	5,484	$	320	$	5,804


1.	Includes adjustments for discontinued operations and common control business combination.

Commitments and Contingent Liabilities Guarantee Narrative (Details) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018
Guarantor Obligations [Line Items]
Guarantee Obligations	$ 80	$ 299	$ 187
Factoring Agreement [Member]
Guarantor Obligations [Line Items]
Guarantee Obligations	11	3	5
Accounts Receivable, after Allowance for Credit Loss	596	$ 14	$ 282
Current Portion [Member]
Guarantor Obligations [Line Items]
Guarantee Obligations	$ 79

Segment Reporting (Notes)

9 Months Ended

Sep. 30, 2019

Segment Reporting [Abstract]

Segment Reporting Disclosure [Text Block]

SEGMENT INFORMATION

Corporate Profile

The company conducts its global operations through the following reportable segments:

Seed

Crop Protection



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 assets¹	$	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.



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 to interim Consolidated Financial Statements



Loss from continuing operations after income taxes to segment operating EBITDA (In millions)	Three Months Ended September 30,						Nine Months Ended September 30,
	2019			2018¹			2019¹			2018¹
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 - net²	(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 adjustments³	—			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.


3.	Refer to page 69 for further details of pro forma adjustments.



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 operations¹	—		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.

Significant Pre-tax (Charges) Benefits Not Included in Pro Forma Segment Operating EBITDA

The three and nine months ended September 30, 2019 and 2018, respectively, included the following significant pre-tax (charges) benefits which are excluded from pro forma segment operating EBITDA:



(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.

Short-Term Borrowings, Long-Term Debt and Available Credit Facilities Long-term debt (Details) - USD ($)
$ in Millions

Sep. 30, 2019

Mar. 22, 2019

Dec. 31, 2018

Sep. 30, 2018

Finance lease obligations

$ 1,530

$ 6

$ 67

$ 9

Unamortized Debt Discount and Issuance Costs

Long-term Debt Due within one year

263

508

Loans Payable [Member] | Promissory Notes and Debentures, Final Maturity 2019

116

5,784

^[1]

10,215

^[2]

$ 0

$ 263

$ 508

Loans Payable [Member] | Promissory Notes and Debentures, Final Maturity 2020

^[2]

0.00%

2.23%

^[2]

$ 0

$ 2,496

$ 3,046

Loans Payable [Member] | Promissory Notes and Debentures, Final Maturity 2021

^[2]

0.00%

2.14%

2.03%

^[2]

$ 0

$ 475

$ 1,562

Loans Payable [Member] | Promissory Notes and Debentures, Final Maturity 2023

^[2]

0.00%

2.08%

2.07%

^[2]

$ 0

$ 386

$ 1,267

Loans Payable [Member] | Promissory Notes and Debentures, Final Maturity 2024 and Thereafter

^[2]

0.00%

2.48%

^[2]

$ 0

$ 249

$ 2,211

Loans Payable [Member] | Term Loan Facility due 2020 [Member]

^[2]

0.00%

3.69%

3.80%

^[3]

$ 0

$ 2,000

Loans Payable [Member] | Foreign Currency Loans [Member]

^[3]

0.00%

3.46%

3.12%

Medium-term Notes [Member]

$ 4

$ 3

$ 13

$ 110

Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest

1.88%

2.37%

2.04%

[1]	Includes adjustments for discontinued operations and common control business combination.
[2]	See discussion of debt redemptions/repayments that follows.
[3]	The Term Loan Facility was amended in 2018 to extend the maturity date to June 2020 and, subsequently, the facility was repaid and terminated in May 2019.

Earnings Per Share Net Income for Earnings Per Share Calculations - Basic and Diluted (Details) - USD ($)
$ in Millions

3 Months Ended

9 Months Ended

Sep. 30, 2019

Mar. 31, 2019

Sep. 30, 2018

Sep. 30, 2019

Sep. 30, 2018

Earnings Per Share [Abstract]

$ (527)

$ (184)

$ (5,642)

^[1]

$ (228)

^[1]

$ (5,705)

^[1]

Net (loss) income Attributable to Noncontrolling Interest, Continuing Operations

(11)

Net loss from Continuing Operations Available to Common Shareholders

(516)

(5,647)

(238)

(5,728)

Income (loss) from discontinued operations after income taxes

526

(695)

1,200

Income from Discontinued Operations, Net of Tax, Attributable to Noncontrolling Interest

Net Income (loss) from Discontinued Operations Available to Common Shareholders

526

(700)

1,194

Net loss Available to Common Stockholders

$ (494)

$ (5,121)

$ (938)

$ (4,534)

[1]	Periods prior to March 31, 2019 are on a pro forma basis, prepared in accordance with Article 11 of Regulation S-X.

Amount after tax of income (loss) from a discontinued operation attributable to the noncontrolling interest. Includes, but is not limited to, the income (loss) from operations during the phase-out period, gain (loss) on disposal, gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and adjustments to a prior period gain (loss) on disposal.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=109222160&loc=d3e1012-107759

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 45
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=108774443&loc=SL4568447-111683

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5B
-Subparagraph (a)
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Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Stock-Based Compensation Restricted Stock Units and Performance Deferred Stock (Details) - USD ($) $ / shares in Units, $ in Millions	4 Months Ended	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2019
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity award conversion ratio		1
Award Requisite Service Period		6 months
Performance Deferred Stock Units (PSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
RSUs and PSUs granted during the period		2,200,000
Restricted Stock Units and Performance Deferred Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Nonvested RSUs and PSUs at beginning of period	3,757,000
RSUs and PSUs granted during the period	2,228,000
RSUs and PSUs vested during the period	(374,000)
RSUs and PSUs forfeited during the period	(35,000)
Nonvested RSUs and PSUs at end of period	5,576,000	5,576,000
Weighted Average Grant Date Fair Value, Nonvested RSUs and PSUs beginning of period	$ 35.56
Weighted Average Grant Date Fair Value, RSUs and PSUs granted during the period	28.88
Weighted average grant date fair value, nonvested RSUs and PSUs vested during the periods	39.22
Weighted Average Grant Date Fair Value, RSUs and PSUs forfeited during the period	36.10
Weighted Average Grant Date Fair Value, Nonvested RSUs and PSUs end of period	$ 32.66	$ 32.66
Unrecognized pre-tax compensation expense - RSUs and PSUs	$ 70	$ 70
Unrecognized pre-tax compensation expense, period for recognition		1 year 6 months 25 days
Minimum [Member] \| Management [Member] \| Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period		3 years
Minimum [Member] \| Management [Member] \| Performance Deferred Stock Units (PSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period		2 years 6 months
Maximum [Member] \| Management [Member] \| Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period		5 years
EIP [Member] \| Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period		3 years
Dow [Member] \| Minimum [Member] \| Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period		1 year
Dow [Member] \| Maximum [Member] \| Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period		3 years

Divestitures and Other Transactions (Tables)

9 Months Ended

Sep. 30, 2019

Integration and Separation Costs [Table Text Block]



	Three Months Ended September 30,				Nine Months Ended September 30,
(In millions)	2019		2018		2019		2018
Integration and separation costs	$	152	$	253	$	694	$	697

Income Statement [Member] | ECP Disposal [Member]

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Income Statement [Member] | Specialty Products Disposal [Member]



	Three Months Ended September 30,		Nine Months Ended September 30,
(In millions)	2018		2019		2018
Net sales	$	386	$	362	$	1,214
Cost of goods sold	277		259		827
Research and development expense	6		4		19
Selling, general and administrative expenses	10		9		34
Amortization of intangibles	24		23		72
Restructuring and asset related charges - net	4		2		6
Integration and separation costs	35		44		88
Other income - net	1		2		12
Income from discontinued operations before income taxes	31		23		180
Provision for income taxes on discontinued operations	16		4		45
Income from discontinued operations after income taxes	$	15	$	19	$	135

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Cash Flow [Member] | ECP Disposal [Member]



	Three Months Ended September 30,		Nine Months Ended September 30,
(In millions)	2018		2019			2018
Net sales	$	3,912	$	5,030		$	11,922
Cost of goods sold	2,599		3,352			7,985
Research and development expense	150		204			467
Selling, general and administrative expenses	381		573			1,199
Amortization of intangibles	201		267			616
Restructuring and asset related charges - net	9		115			93
Integration and separation costs	80		253			203
Goodwill impairment	—		1,102			—
Other income - net	27		38			162
Income (loss) from discontinued operations before income taxes	519		(798		)	1,521
Provision for income taxes on discontinued operations	8		82			451
Income (loss) from discontinued operations after income taxes	$	511	$	(880	)	$	1,070

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Cash Flow [Member] | Specialty Products Disposal [Member]



	Three Months Ended September 30,		Nine Months Ended September 30,
(In millions)	2018		2019		2018
Depreciation	$	34	$	28	$	101
Capital expenditures	$	17	$	16	$	59

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Balance Sheet [Member] | ECP Disposal [Member]



	Three Months Ended September 30,		Nine Months Ended September 30,
(In millions)	2018		2019		2018
Depreciation	$	208	$	281	$	636
Capital expenditures	$	214	$	481	$	627

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Balance Sheet [Member] | Specialty Products Disposal [Member]



(In millions)	December 31, 2018		September 30, 2018
Cash and cash equivalents	$	55	$	8
Accounts and notes receivable - net	194		216
Inventories	465		454
Other current assets	12		8
Total current assets of discontinued operations	726		686
Investment in nonconsolidated affiliates	108		110
Property, plant and equipment - net	770		780
Goodwill	3,587		3,596
Other intangible assets	1,143		1,168
Deferred income taxes	13		35
Other assets	1		3
Non-current assets of discontinued operations	5,622		5,692
Total assets of discontinued operations	$	6,348	$	6,378
Short-term borrowings and finance lease obligations	2		—
Accounts payable	214		157
Accrued and other current liabilities	36		38
Total current liabilities of discontinued operations	252		195
Long-term Debt	4		—
Deferred income tax liabilities	432		499
Pension and other post employment benefits - noncurrent	6		6
Other noncurrent obligations	2		2
Non-current liabilities of discontinued operations	444		507
Total liabilities of discontinued operations	$	696	$	702

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]



(In millions)	December 31, 2018		September 30, 2018
Cash and cash equivalents	$	2,199	$	1,957
Marketable securities	29		122
Accounts and notes receivable - net	2,441		2,597
Inventories	3,452		3,433
Other current assets	242		260
Total current assets of discontinued operations	8,363		8,369
Investment in nonconsolidated affiliates	1,185		1,220
Property, plant and equipment - net	8,138		7,966
Goodwill	28,250		28,532
Other intangible assets	13,037		13,330
Deferred income taxes	122		190
Other assets	191		255
Non-current assets of discontinued operations	50,923		51,493
Total assets of discontinued operations	$	59,286	$	59,862
Short-term borrowings and finance lease obligations	15		4
Accounts payable	1,983		1,837
Income taxes payable	33		31
Accrued and other current liabilities	884		821
Total current liabilities of discontinued operations	2,915		2,693
Long-term Debt	29		11
Deferred income tax liabilities	3,624		3,729
Pension and other post employment benefits - noncurrent	1,125		1,013
Other noncurrent obligations	262		272
Non-current liabilities of discontinued operations	5,040		5,025
Total liabilities of discontinued operations	$	7,955	$	7,718

Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

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New Accounting Pronouncements or Change in Accounting Principle [Line Items]

Related Party Transactions Dow Intercompany Transactions (Details) - USD ($) $ in Millions	3 Months Ended			9 Months Ended
	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Related Party Transaction [Line Items]
Contributions from Dow and DowDuPont	$ 7,308	$ 88		$ 7,396	$ 288
Dow [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Purchases from Related Party			$ 41	42	112
Contributions from Dow and DowDuPont			$ 265	$ 88	$ 288

Goodwill and Other Intangible Assets Future Amortization Expense (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Finite-Lived Intangible Assets [Line Items]
Amortization expense	$ 100	$ 88	$ 314	$ 284
Continuing Operations [Member]
Finite-Lived Intangible Assets [Line Items]
Pre-tax amortization expense, remainder of 2019	115		115
Pre-tax amortization expense, 2020	402		402
Pre-tax amortization expense, 2021	394		394
Pre-tax amortization expense, 2022	373		373
Pre-tax amortization expense, 2023	292		292
Pre-tax amortization expense, 2024	$ 277		$ 277

Recent Accounting Guidance Lease ASU - Balance Sheet Impact of Adoption (Details) - USD ($)
$ in Millions

Sep. 30, 2019

Jan. 01, 2019

Dec. 31, 2018

Sep. 30, 2018

$ 4,503

$ 4,544

^[1]

$ 4,384

2,440

1,932

^[1]

1,888

56,545

57,185

Short-term borrowings and finance lease obligations

9,089

^[1]

9,055

3,604

2,154

^[1]

4,371

2,249

4,005

^[1]

2,117

3,167

^[1]

2,888

116

5,784

^[1]

10,215

Liabilities of discontinued operations - non-current

2,132

1,795

^[1]

1,799

$ 0

$ 5,484

$ 5,532

Effect of Adoption of ASU 2016-02 [Member]

New Accounting Pronouncements or Change in Accounting Principle [Line Items]

$ 9

546

Short-term borrowings and finance lease obligations

461

143

141

Liabilities of discontinued operations - non-current

403

320

Updated

New Accounting Pronouncements or Change in Accounting Principle [Line Items]

4,553

2,478

Short-term borrowings and finance lease obligations

57,006

2,155

4,148

3,308

5,792

Liabilities of discontinued operations - non-current

2,198

$ 5,804

[1]	Includes adjustments for discontinued operations and common control business combination.

Leases Components of Lease Expense (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2019
Components of Lease Expense [Abstract]
Operating Lease, Cost	$ 46	$ 131
Finance Lease, Right-of-Use Asset, Amortization	0	9
Finance Lease, Cost	0	9
Short-term Lease, Cost	7	13
Variable Lease, Cost	2	7
Lease, Cost	$ 55	$ 160

Background and Basis of Presentation (Policies)

9 Months Ended

Sep. 30, 2019

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Intended Business Separations [Policy Text Block]


•	the assets and liabilities aligned with EID’s materials science business, including EID’s ethylene and ethylene copolymers business, excluding its ethylene acrylic elastomers business, (“EID ECP”) were transferred or conveyed to separate legal entities (the “Materials Science Entities”) that were ultimately conveyed by DowDuPont to Dow;


•	the assets and liabilities aligned with the EID’s specialty products business were transferred or conveyed to separate legal entities (“EID Specialty Products Entities”);


•	on April 1, 2019, EID transferred and conveyed its Materials Science Entities to Dow;


•	on May 1, 2019, EID distributed its Specialty Products Entities to DowDuPont;


•	on May 2, 2019, DowDuPont conveyed Dow Ag Entities to EID and in connection with the foregoing, EID issued additional shares of its Common Stock to DowDuPont; and


•	on May 31, 2019, DowDuPont contributed EID to Corteva, Inc.

Combination of Entities under Common Control, Policy [Policy Text Block]

DAS Common Control Combination

Principles of Consolidation and Basis of Presentation

Interim Financial Statements

All intercompany transactions have been eliminated.

ECP Disposal [Member]

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Discontinued Operations, Policy [Policy Text Block]

Divestiture of EID ECP

Specialty Products Disposal [Member]

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Discontinued Operations, Policy [Policy Text Block]

Divestiture of EID Specialty Products Entities

Divested Ag Business [Member]

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Discontinued Operations, Policy [Policy Text Block]

Divested EID Ag Business

Goodwill and Other Intangible Assets (Tables)

9 Months Ended

Sep. 30, 2019

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill [Table Text Block]



(In millions)	Agriculture			Crop Protection			Seed			Total
Balance as of December 31, 2018¹	$	10,193		$	—		$	—		$	10,193
Currency translation adjustment	(28		)	—			—			(28		)
Other goodwill adjustments and acquisitions²	14			—			—			14
Realignment of segments	(10,179		)	4,726			5,453			—
Balance as of June 1, 2019	—			4,726			5,453			10,179
Currency translation adjustment	—			(5		)	(6		)	(11		)
Balance as of September 30, 2019	$	—		$	4,721		$	5,447		$	10,168


^1.	Net of accumulated impairment losses of $4,503 million.


^2.	Primarily consists of the acquisition of a distributor in Greece.

Other Intangible Assets



(In millions)	September 30, 2019							December 31, 2018							September 30, 2018
	Gross		Accumulated Amortization			Net		Gross		Accumulated Amortization			Net		Gross		Accumulated Amortization			Net
Intangible assets subject to amortization (Definite-lived):
Customer-related	$	1,969	$	(238	)	$	1,731	$	1,985	$	(154	)	$	1,831	$	1,987	$	(125	)	$	1,862
Developed technology^1,2	1,463		(332		)	1,131		974		(163		)	811		954		(120		)	834
Trademarks/trade names	166		(84		)	82		180		(92		)	88		171		(79		)	92
Favorable supply contracts	475		(183		)	292		475		(111		)	364		475		(88		)	387
Other^2,3	401		(206		)	195		538		(300		)	238		530		(290		)	240
Total other intangible assets with finite lives	4,474		(1,043		)	3,431		4,152		(820		)	3,332		4,117		(702		)	3,415

Intangible assets not subject to amortization (Indefinite-lived):
IPR&D^1,2	100		—			100		576		—			576		576		—			576
Germplasm⁴	6,265		—			6,265		6,265		—			6,265		6,265		—			6,265
Trademarks / trade names	1,871		—			1,871		1,871		—			1,871		1,871		—			1,871
Other	—		—			—		11		—			11		11		—			11
Total other intangible assets	8,236		—			8,236		8,723		—			8,723		8,723		—			8,723
Total	$	12,710	$	(1,043	)	$	11,667	$	12,875	$	(820	)	$	12,055	$	12,840	$	(702	)	$	12,138


^1.	During the first quarter of 2019, the company announced an expanded launch of its Qrome^® corn hybrids following the receipt of regulatory approval from China. As a result, the company reclassified the amounts from indefinite-lived IPR&D to developed technology.


^2.	Refer to discussion of interim impairment analysis completed below.


^3.	Primarily consists of sales and farmer networks, marketing and manufacturing alliances and noncompetition agreements.


^4.	Germplasm is the pool of genetic source material and body of knowledge gained from the development and delivery stage of plant breeding. This intangible asset is expected to contribute to cash flows beyond the foreseeable future and there are no legal, regulatory, contractual, or other factors which limit its useful life.

EID Segment FN (Tables)

9 Months Ended

Sep. 30, 2019

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			2018¹			2019¹			2018¹
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 - net²	(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 adjustments³	—			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.

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 operations¹	—		65,634		66,240
Total assets	$	43,235	$	108,683	$	109,648

See Note 5 - Divestitures and Other Transactions for additional information on discontinued operations.

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			2018¹			2019¹			2018¹
Loss from continuing operations after income taxes	$	(557	)	$	(5,642	)	$	(281	)	$	(5,705	)
(Benefit from) provision for income taxes on continuing operations	(113		)	(8		)	83			(187		)
Loss from continuing operations before income taxes	(670		)	(5,650		)	(198		)	(5,892		)
Depreciation and amortization	226			215			711			667
Interest income	(13		)	(12		)	(46		)	(63		)
Interest expense	58			82			181			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 adjustments³	—			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.

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 it is included within significant items. See Note 9 - Supplementary Information of the Corteva, Inc. interim Consolidated Financial Statements for additional information.

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	3,899		4,417		4,020
Assets related to discontinued operations¹	—		65,634		66,240
Total assets	$	43,251	$	108,683	$	109,648

See Note 5 - Divestitures and Other Transactions of the Corteva, Inc. interim Consolidated Financial Statements for additional information on discontinued operations.

Commitments and Contingent Liabilities Litigation (Details)		3 Months Ended	9 Months Ended	12 Months Ended	60 Months Ended	93 Months Ended
	Jul. 01, 2015 USD ($)	Mar. 31, 2017 USD ($)	Sep. 30, 2019 USD ($) lawsuits	Dec. 31, 2004 USD ($)	Jul. 06, 2022	Sep. 30, 2019 USD ($) lawsuits	Jan. 01, 2012
Loss Contingencies [Line Items]
Indemnification Assets			$ 204,000,000			$ 204,000,000
PFOA Matters
Loss Contingencies [Line Items]
Accrual balance			$ 22,000,000			22,000,000
PFOA Matters: Drinking Water Actions [Member]
Loss Contingencies [Line Items]
Binding Settlement Agreement Class Size				80,000
Loss Contingency, Number Of Water Districts Receiving Water Treatment							6
Litigation Settlement, Liability For Medical Monitoring Program, Threshold				$ 235,000,000
Litigation Settlement, Medical Monitoring Program, Escrow Account, Disbursements To Date						2,000,000
Escrow Deposit						$ 1,000,000
Firefighting Foam [Member]
Loss Contingencies [Line Items]
Loss Contingency, Pending Claims, Number			32			32
PFOA Matters: Multi-District Litigation [Member]
Loss Contingencies [Line Items]
Additional annual PFOA liabilities for the next five years paid by Corteva			$ 25,000,000			$ 25,000,000
Disease Categories for MDL			6			6
Lawsuits alleging personal injury filed \| lawsuits			3,550			3,550
Litigation Settlement, Amount Awarded to Other Party		$ 670,700,000
Loss Contingency, Limited Sharing of Potential Future Liabilities, Period					5 years
WEST VIRGINIA AND OHIO [Domain] \| PFOA Matters: Drinking Water Actions [Member]
Loss Contingencies [Line Items]
Loss Contingency, Pending Claims, Number			60			60
NEW YORK \| PFOA Matters: Drinking Water Actions [Member]
Loss Contingencies [Line Items]
Loss Contingency, Pending Claims, Number			51			51
NEW JERSEY \| PFOA Matters: Drinking Water Actions [Member]
Loss Contingencies [Line Items]
Loss Contingency, Pending Claims, Number			2			2
NEW JERSEY \| Natural Resources Damages [Member]
Loss Contingencies [Line Items]
Loss Contingency, Pending Claims, Number			4			4
OHIO \| PFOA Matters: Drinking Water Actions [Member]
Loss Contingencies [Line Items]
Loss Contingency, Pending Claims, Number			3			3
NORTH CAROLINA \| PFOA Matters: Drinking Water Actions [Member]
Loss Contingencies [Line Items]
Loss Contingency, Pending Claims, Number			3			3
Loss Contingency, Number of Additional Plaintiffs			200
DuPont de Nemours [Member]
Loss Contingencies [Line Items]
Amount credited to each company's threshold			$ 150,000,000			$ 150,000,000
Chemours [Member] \| PFOA Matters
Loss Contingencies [Line Items]
Indemnification Assets			22,000,000			22,000,000
Chemours [Member] \| PFOA Matters: Multi-District Litigation [Member]
Loss Contingencies [Line Items]
Additional annual PFOA liabilities for the next five years paid by Chemours			25,000,000			25,000,000
Other noncurrent obligations \| DuPont de Nemours [Member]
Loss Contingencies [Line Items]
Indemnified Liabilities			71,000,000			71,000,000
Other noncurrent obligations \| Chemours [Member]
Loss Contingencies [Line Items]
Indemnified Liabilities			290,000,000			290,000,000
Accounts and Notes Receivable [Member] \| DuPont de Nemours [Member]
Loss Contingencies [Line Items]
Indemnification Assets			36,000,000			36,000,000
Accounts and Notes Receivable [Member] \| Chemours [Member]
Loss Contingencies [Line Items]
Indemnification Assets			67,000,000			67,000,000
Other Assets [Member] \| DuPont de Nemours [Member]
Loss Contingencies [Line Items]
Indemnification Assets			57,000,000			57,000,000
Other Assets [Member] \| Chemours [Member]
Loss Contingencies [Line Items]
Indemnification Assets			290,000,000			290,000,000
Accrued and Other Current Liabilities [Member] \| DuPont de Nemours [Member]
Loss Contingencies [Line Items]
Indemnified Liabilities			15,000,000			15,000,000
Accrued and Other Current Liabilities [Member] \| Chemours [Member]
Loss Contingencies [Line Items]
Indemnified Liabilities			$ 67,000,000			$ 67,000,000
Not part of MDL or filed on behalf of Leach class members [Member] \| PFOA Matters: Drinking Water Actions [Member]
Loss Contingencies [Line Items]
Loss Contingency, Pending Claims, Number			3			3
Corteva [Member]
Loss Contingencies [Line Items]
Stray liability sharing percentage			29.00%			29.00%
Corteva [Member] \| DuPont de Nemours [Member]
Loss Contingencies [Line Items]
Stray liability threshold			$ 200,000,000			$ 200,000,000
Corteva [Member] \| PFAS [Member]
Loss Contingencies [Line Items]
Stray liability sharing percentage			50.00%			50.00%
DuPont de Nemours [Member]
Loss Contingencies [Line Items]
Stray liability sharing percentage			71.00%			71.00%
DuPont de Nemours [Member] \| DuPont de Nemours [Member]
Loss Contingencies [Line Items]
Stray liability threshold			$ 200,000,000			$ 200,000,000
DuPont de Nemours [Member] \| PFAS [Member]
Loss Contingencies [Line Items]
Stray liability sharing percentage			50.00%			50.00%
Chemours [Member]
Loss Contingencies [Line Items]
Proceeds from Dividends Received	$ 3,910,000,000
Minimum [Member] \| PFAS [Member]
Loss Contingencies [Line Items]
Stray liability threshold			$ 1			$ 1
Minimum [Member] \| PFAS [Member] \| Once $300 million threshold is met [Member]
Loss Contingencies [Line Items]
Stray liability threshold			1,000,000			1,000,000
Maximum [Member] \| PFAS [Member]
Loss Contingencies [Line Items]
Stray liability threshold			$ 300,000,000			$ 300,000,000

Summary of Significant Accounting Policies (Notes)	9 Months Ended
Summary of Significant Accounting Policies (Notes)	Sep. 30, 2019
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Significant Accounting Policies The below reflects significant accounting policies that have been updated since the issuance of the company's Form 10. See Note 1 - "Summary of Significant Accounting Policies," within Exhibit 99.2 of Amendment 2 to the Form 10 for more information on the company's other significant accounting policies. Inventories As of September 30, 2019, approximately 49 percent and 51 percent of the company's inventories were accounted for under the first-in, first-out ("FIFO") and average cost methods, respectively. As of December 31, 2018, approximately 57 percent and 43 percent of the company's inventories were accounted for under the FIFO and average cost methods, respectively. As of September 30, 2018, approximately 49 percent and 51 percent of the company's inventories were accounted for under the FIFO and average cost methods, respectively. Inventories accounted for under the FIFO method are primarily comprised of products with shorter shelf lives such as seeds. See Note 13 - Inventories, for further information. Leases The company determines whether an arrangement is a lease at the inception of the arrangement based on the terms and conditions in the contract. A contract contains a lease if there is an identified asset and the company has the right to control the asset. Operating lease right-of-use ("ROU") assets are included in other assets on the company’s Condensed Consolidated Balance Sheets. Operating lease liabilities are included in accrued and other current liabilities and other noncurrent obligations on the company’s Condensed Consolidated Balance Sheets. Finance lease assets are included in property, plant and equipment on the company’s Condensed Consolidated Balance Sheets. Finance lease liabilities are included in short-term borrowings and finance lease obligations and long-term debt on the company’s Condensed Consolidated Balance Sheets. Operating lease ROU assets represent the company’s right to use an underlying asset for the lease term and lease liabilities represent the company’s obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at the commencement date based on the present value of lease payments over the lease term. As most of the company’s leases do not provide the lessor's implicit rate, the company uses its incremental borrowing rate at the commencement date in determining the present value of lease payments. The company's incremental borrowing rate is based on its estimated rate of interest for a collateralized borrowing over a similar term as the lease payments. The same process is followed for any new leases at their commencement dates or modifications to existing leases that require remeasurement. Lease terms include options to extend the lease when it is reasonably certain those options will be exercised. Leases with an initial term of 12 months or less are not recorded on the balance sheet. The company recognizes lease expense for these leases on a straight-line basis over the lease term. The company has lease agreements with lease and non-lease components, which are accounted for as a single lease component for all asset classes. In the Consolidated Statements of Operations, lease expense for operating lease payments is recognized on a straight-line basis over the lease term. For finance leases, interest expense is recognized on the lease liability and the ROU asset is amortized over the lease term. See Note 16 - Leases, for further information. Segments As a result of the Internal Reorganizations and Business Realignments, the company changed its reportable segments to Seed and Crop Protection to reflect the manner in which the company's chief operating decision maker assesses performance and allocates resources. Effective with the Corteva Distribution, the company also updated its reporting units to align with the level at which discrete financial information is available for review by management. Prior year's segment information has been revised to conform to the current presentation. See Note 24 - Segment Information, for further information.

Summary of Significant Accounting Policies (Policies)	9 Months Ended
Summary of Significant Accounting Policies (Policies)	Sep. 30, 2019
Accounting Policies [Abstract]
Inventory, Policy [Policy Text Block]	Inventories As of September 30, 2019, approximately 49 percent and 51 percent of the company's inventories were accounted for under the first-in, first-out ("FIFO") and average cost methods, respectively. As of December 31, 2018, approximately 57 percent and 43 percent of the company's inventories were accounted for under the FIFO and average cost methods, respectively. As of September 30, 2018, approximately 49 percent and 51 percent of the company's inventories were accounted for under the FIFO and average cost methods, respectively. Inventories accounted for under the FIFO method are primarily comprised of products with shorter shelf lives such as seeds. See Note 13 - Inventories, for further information.
Lessee, Leases [Policy Text Block]	Leases The company determines whether an arrangement is a lease at the inception of the arrangement based on the terms and conditions in the contract. A contract contains a lease if there is an identified asset and the company has the right to control the asset. Operating lease right-of-use ("ROU") assets are included in other assets on the company’s Condensed Consolidated Balance Sheets. Operating lease liabilities are included in accrued and other current liabilities and other noncurrent obligations on the company’s Condensed Consolidated Balance Sheets. Finance lease assets are included in property, plant and equipment on the company’s Condensed Consolidated Balance Sheets. Finance lease liabilities are included in short-term borrowings and finance lease obligations and long-term debt on the company’s Condensed Consolidated Balance Sheets. Operating lease ROU assets represent the company’s right to use an underlying asset for the lease term and lease liabilities represent the company’s obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at the commencement date based on the present value of lease payments over the lease term. As most of the company’s leases do not provide the lessor's implicit rate, the company uses its incremental borrowing rate at the commencement date in determining the present value of lease payments. The company's incremental borrowing rate is based on its estimated rate of interest for a collateralized borrowing over a similar term as the lease payments. The same process is followed for any new leases at their commencement dates or modifications to existing leases that require remeasurement. Lease terms include options to extend the lease when it is reasonably certain those options will be exercised. Leases with an initial term of 12 months or less are not recorded on the balance sheet. The company recognizes lease expense for these leases on a straight-line basis over the lease term. The company has lease agreements with lease and non-lease components, which are accounted for as a single lease component for all asset classes. In the Consolidated Statements of Operations, lease expense for operating lease payments is recognized on a straight-line basis over the lease term. For finance leases, interest expense is recognized on the lease liability and the ROU asset is amortized over the lease term. See Note 16 - Leases, for further information.
Segment Reporting, Policy [Policy Text Block]	Segments As a result of the Internal Reorganizations and Business Realignments, the company changed its reportable segments to Seed and Crop Protection to reflect the manner in which the company's chief operating decision maker assesses performance and allocates resources. Effective with the Corteva Distribution, the company also updated its reporting units to align with the level at which discrete financial information is available for review by management. Prior year's segment information has been revised to conform to the current presentation. See Note 24 - Segment Information, for further information.

Divestitures and Other Transactions Divestitures and Other Transactions - SP Divestiture (Details) - USD ($)
$ in Millions

3 Months Ended

9 Months Ended

Sep. 30, 2019

Sep. 30, 2018

Sep. 30, 2019

Sep. 30, 2018

Dec. 31, 2018

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

$ 204

Income (loss) from discontinued operations after income taxes

$ 4,503

526

(695)

1,200

Equity Method Investment, Other than Temporary Impairment

1,965

$ 2,254

9,055

9,089

^[1]

144

138

57,185

56,545

^[2]

66,240

65,634

Liabilities of discontinued operations - non-current

2,888

3,167

^[1]

5,532

5,484

Specialty Products Disposal [Member]

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Net sales

3,912

5,030

11,922

Cost of goods sold

2,599

3,352

7,985

Research and development expense

150

204

467

Selling, general and administrative expenses

381

573

1,199

Amortization of intangibles

201

267

616

Restructuring and asset related charges - net

115

Integration and separation costs

253

203

1,102

Income (loss) from discontinued operations before income taxes

162

519

(798)

1,521

Provision for income taxes on discontinued operations

451

Income (loss) from discontinued operations after income taxes

511

(880)

1,070

Equity Method Investment, Other than Temporary Impairment

Depreciation

208

281

636

214

481

627

1,957

2,199

Marketable securities

122

2,597

2,441

3,433

3,452

260

242

Investment in nonconsolidated affiliates

8,369

8,363

1,220

1,185

7,966

8,138

28,532

28,250

13,330

13,037

Deferred income taxes

190

122

255

191

51,493

50,923

Short-term borrowings and finance lease obligations

59,862

59,286

1,837

1,983

Income taxes payable

821

884

Deferred Income tax liabilities

2,693

2,915

3,729

3,624

Pension and other post employment benefits - noncurrent

1,013

1,125

Liabilities of discontinued operations - non-current

272

262

5,025

5,040

Total liabilities of discontinued operations

7,718

7,955

Industrial Biosciences [Member] | Specialty Products Disposal [Member]

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Long-term Debt [Member] | Specialty Products Disposal [Member]

1,102

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Long-Term Debt

$ 11

$ 29

Other noncurrent obligations | DuPont de Nemours [Member]

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Other noncurrent obligations | Dow [Member]

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Other Assets [Member] | DuPont de Nemours [Member]

109

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Other Assets [Member] | Dow [Member]

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Accrued and Other Current Liabilities [Member] | DuPont de Nemours [Member]

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Accrued and Other Current Liabilities [Member] | Dow [Member]

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Accounts and Notes Receivable [Member] | DuPont de Nemours [Member]

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Accounts and Notes Receivable [Member] | Dow [Member]

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Derivative Instruments and Hedging Activities Disclosure [Abstract]

$ 43

[1]	Includes adjustments for discontinued operations and common control business combination.
[2]	See Note 5 - Divestitures and Other Transactions for additional information on discontinued operations.

Summary of Significant Accounting Policies (Details)	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018
Accounting Policies [Abstract]
Percentage of FIFO Inventory	49.00%	57.00%	49.00%
Percentage of Weighted Average Cost Inventory	51.00%	43.00%	51.00%

Financial Instruments Financial Instruments (Narrative) (Details) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018
Cash Equivalents [Member]
Schedule of Held-to-maturity Securities [Line Items]
Debt Securities, Held-to-maturity	$ 1,568	$ 1,221	$ 759
Marketable Securities [Member]
Schedule of Held-to-maturity Securities [Line Items]
Debt Securities, Held-to-maturity	$ 117	$ 5	$ 142

Financial Instruments

9 Months Ended

Sep. 30, 2019

Financial Instruments Disclosure [Text Block]

FINANCIAL INSTRUMENTS

At September 30, 2019, the company had $1,568 million ($1,221 million and $759 million at December 31, 2018 and September 30, 2018, respectively) of held-to-maturity securities (primarily time deposits and money market funds) classified as cash equivalents, as these securities had maturities of three months or less at the time of purchase; and $117 million ($5 million and $142 million at December 31, 2018 and September 30, 2018, respectively) of held-to-maturity securities (primarily time deposits) classified as marketable securities as these securities had maturities of more than three months to less than one year at the time of purchase. The company’s investments in held-to-maturity securities are held at amortized cost, which approximates fair value. These securities are included in cash and cash equivalents, marketable securities, and other current assets in the Consolidated Balance Sheets.

Derivative Instruments

Objectives and Strategies for Holding Derivative Instruments

In the ordinary course of business, the company enters into contractual arrangements (derivatives) to reduce its exposure to foreign currency, interest rate and commodity price risks. The company has established a variety of derivative programs to be utilized for financial risk management. These programs reflect varying levels of exposure coverage and time horizons based on an assessment of risk.

Derivative programs have procedures and controls and are approved by the Corporate Financial Risk Management Committee, consistent with the company's financial risk management policies and guidelines. Derivative instruments used are forwards, options, futures and swaps. The company has not designated any non-derivatives as hedging instruments.

The company's financial risk management procedures also address counterparty credit approval, limits and routine exposure monitoring and reporting. The counterparties to these contractual arrangements are major financial institutions and major commodity exchanges. The company is exposed to credit loss in the event of nonperformance by these counterparties. The company utilizes collateral support annex agreements with certain counterparties to limit its exposure to credit losses. The company anticipates performance by counterparties to these contracts and therefore no material loss is expected. Market and counterparty credit risks associated with these instruments are regularly reported to management.

The notional amounts of the company's derivative instruments were as follows:



Notional Amounts (In millions)	September 30, 2019		December 31, 2018		September 30, 2018
Derivatives designated as hedging instruments:
Commodity contracts	$	73	$	525	$	125
Derivatives not designated as hedging instruments:
Foreign currency contracts	$	1,313	$	2,057	$	3,159
Commodity contracts	$	—	$	9	$	12

Foreign Currency Risk

The company's objective in managing exposure to foreign currency fluctuations is to reduce earnings and cash flow volatility associated with foreign currency rate changes. Accordingly, the company enters into various contracts that change in value as foreign exchange rates change to protect the value of its existing foreign currency-denominated assets, liabilities, commitments and cash flows.

The company uses forward exchange contracts to offset its net exposures, by currency, related to the foreign currency denominated monetary assets and liabilities of its operations. The primary business objective of this hedging program is to maintain an approximately balanced position in foreign currencies so that exchange gains and losses resulting from exchange rate changes, after related tax effects, are minimized.

Commodity Price Risk

Commodity price risk management programs serve to reduce exposure to price fluctuations on purchases of inventory such as corn and soybeans. The company enters into over-the-counter and exchange-traded derivative commodity instruments to hedge the commodity price risk associated with agricultural commodity exposures.

Derivatives Designated as Cash Flow Hedges

Commodity Contracts

The company enters into over-the-counter and exchange-traded derivative commodity instruments, including options, futures and swaps, to hedge the commodity price risk associated with agriculture commodity exposures.

While each risk management program has a different time maturity period, most programs currently do not extend beyond the next two years. Cash flow hedge results are reclassified into earnings during the same period in which the related exposure impacts earnings. Reclassifications are made sooner if it appears that a forecasted transaction is not probable of occurring.

The following table summarizes the after-tax effect of cash flow hedges on accumulated other comprehensive loss:



	Three Months Ended September 30,						Nine Months Ended September 30,
(In millions)	2019			2018			2019			2018
Beginning balance	$	(3	)	$	(7	)	$	(26	)	$	(2	)
Additions and revaluations of derivatives designated as cash flow hedges	(1		)	(3		)	11			(3		)
Clearance of hedge results to earnings	1			—			12			(5		)
Ending balance	$	(3	)	$	(10	)	$	(3	)	$	(10	)

At September 30, 2019, an after-tax net loss of $4 million is expected to be reclassified from accumulated other comprehensive loss into earnings over the next twelve months.

Derivatives not Designated in Hedging Relationships

Foreign Currency Contracts

The company uses forward exchange contracts to reduce its net exposure, by currency, related to foreign currency-denominated monetary assets and liabilities of its operations so that exchange gains and losses resulting from exchange rate changes are minimized. The netting of such exposures precludes the use of hedge accounting; however, the required revaluation of the forward contracts and the associated foreign currency-denominated monetary assets and liabilities intends to achieve a minimal earnings impact, after taxes.

Commodity Contracts

The company utilizes options, futures and swaps that are not designated as hedging instruments to reduce exposure to commodity price fluctuations on purchases of inventory such as corn and soybeans.

Fair Value of Derivative Instruments

Asset and liability derivatives subject to an enforceable master netting arrangement with the same counterparty are presented on a net basis in the interim Condensed Consolidated Balance Sheets. The presentation of the company's derivative assets and liabilities is as follows:



		September 30, 2019
(In millions)	Balance Sheet Location	Gross		Counterparty and Cash Collateral Netting¹			Net Amounts Included in the Condensed Consolidated Balance Sheet
Asset derivatives:
Derivatives not designated as hedging instruments:
Foreign currency contracts	Other current assets	$	74	$	(6	)	$	68
Total asset derivatives		$	74	$	(6	)	$	68

Liability derivatives:
Derivatives not designated as hedging instruments:
Foreign currency contracts	Accrued and other current liabilities	$	20	$	7		$	27
Total liability derivatives		$	20	$	7		$	27


^1.	Counterparty and cash collateral amounts represent the estimated net settlement amount when applying netting and set-off rights included in master netting arrangements between the company and its counterparties and the payable or receivable for cash collateral held or placed with the same counterparty.



		December 31, 2018
(In millions)	Balance Sheet Location	Gross		Counterparty and Cash Collateral Netting¹			Net Amounts Included in the Condensed Consolidated Balance Sheet
Asset derivatives:
Derivatives not designated as hedging instruments:
Foreign currency contracts	Other current assets	$	72	$	(35	)	$	37
Total asset derivatives		$	72	$	(35	)	$	37

Liability derivatives:
Derivatives not designated as hedging instruments:
Foreign currency contracts	Accrued and other current liabilities	$	21	$	(15	)	$	6
Total liability derivatives		$	21	$	(15	)	$	6


^1.	Counterparty and cash collateral amounts represent the estimated net settlement amount when applying netting and set-off rights included in master netting arrangements between the company and its counterparties and the payable or receivable for cash collateral held or placed with the same counterparty.



		September 30, 2018
(In millions)	Balance Sheet Location	Gross		Counterparty and Cash Collateral Netting¹			Net Amounts Included in the Condensed Consolidated Balance Sheet
Asset derivatives:
Derivatives not designated as hedging instruments:
Foreign currency contracts	Other current assets	$	55	$	(39	)	$	16
Total asset derivatives		$	55	$	(39	)	$	16

Liability derivatives:
Derivatives not designated as hedging instruments:
Foreign currency contracts	Accrued and other current liabilities	$	54	$	(18	)	$	36
Total liability derivatives		$	54	$	(18	)	$	36


^1.	Counterparty and cash collateral amounts represent the estimated net settlement amount when applying netting and set-off rights included in master netting arrangements between the company and its counterparties and the payable or receivable for cash collateral held or placed with the same counterparty.

Effect of Derivative Instruments



	Amount of (Loss) Gain Recognized in OCI¹ - Pre-Tax
	Three Months Ended September 30,						Nine Months Ended September 30,
(In millions)	2019			2018			2019		2018
Derivatives designated as hedging instruments:
Cash flow hedges:
Commodity contracts	$	(2	)	$	(5	)	$	16	$	(4	)
Total derivatives designated as hedging instruments	(2		)	(5		)	16		(4		)
Total derivatives	$	(2	)	$	(5	)	$	16	$	(4	)


^1.	OCI is defined as other comprehensive income (loss).



	Amount of Gain (Loss) Recognized in Income - Pre-Tax¹
(In millions)	Three Months Ended September 30,						Nine Months Ended September 30,
	2019			2018			2019			2018
Derivatives designated as hedging instruments:
Cash flow hedges:
Commodity contracts²	$	(1	)	$	(1	)	$	(13	)	$	6
Total derivatives designated as hedging instruments	(1		)	(1		)	(13		)	6
Derivatives not designated as hedging instruments:
Foreign currency contracts³	55			31			(11		)	27
Commodity contracts²	1			—			9			5
Total derivatives not designated as hedging instruments	56			31			(2		)	32
Total derivatives	$	55		$	30		$	(15	)	$	38


^1.	For cash flow hedges, this represents the portion of the gain (loss) reclassified from accumulated OCI into income during the period.


^2.	Recorded in cost of goods sold.

^3.

Commitments and Contingent Liabilities Environmental (Details)
$ in Millions

Sep. 30, 2019

USD ($)

Accrual for Environmental Loss Contingencies, Potential Exposure in Excess of Accrual

$ 349

^[1]

720

204

Superfund Sites [Member]

Chemours [Member] | Indemnification Agreement [Member] | Superfund Sites [Member]

Accrual for Environmental Loss Contingencies, Potential Exposure in Excess of Accrual

170

^[2],[3]

383

Discontinued Operations [Member]

170

Accrual for Environmental Loss Contingencies, Potential Exposure in Excess of Accrual

102

^[1],[2]

224

Environmental remediation liabilities primarily related to DuPont - subject to indemnity from DuPont [Member]

Accrual for Environmental Loss Contingencies, Potential Exposure in Excess of Accrual

^[1]

Not subject to indemnification [Member]

Accrual for Environmental Loss Contingencies, Potential Exposure in Excess of Accrual

^[1]

DuPont de Nemours [Member] | DuPont de Nemours [Member]

Stray liability threshold

$ 200

[1]	Accrual balance represents management’s best estimate of the costs of remediation and restoration, although it is reasonably possible that the potential exposure, as indicated, could range above the amounts accrued, as there are inherent uncertainties in these estimates.
[2]	Represents liabilities that are subject the $200 million thresholds and sharing arrangements as discussed on page 41, under Corteva Separation Agreement.
[3]	The company has recorded an indemnification asset related to these accruals, including $30 million related to the Superfund sites.

Common Control Transfer

9 Months Ended

Sep. 30, 2019

Business Combinations [Abstract]

Combination of Entities Under Common Control Disclosure [Text Block]

COMMON CONTROL BUSINESS COMBINATION

DAS Common Control Combination

Based on an evaluation of the provisions of ASC 805 (Business Combinations), Corteva and DAS represent entities under common control, as both shared DowDuPont as their parent company. As a result, the assets, liabilities and operations of Corteva and DAS are combined at their historical carrying amounts, and all historical periods are adjusted as if Corteva and DAS had been combined since the Merger Effectiveness Time, when the entities first came under common control. Accordingly, the accompanying interim Consolidated Financial Statements and Notes thereto have been retrospectively revised to include the transferred net assets and results of operations of DAS beginning on September 1, 2017. Refer to Note 1 - Background and Basis of Presentation, for additional information.

The following table summarizes the final recording of assets and liabilities of DAS at their respective carrying values as of September 1, 2017:



(In millions)	September 1, 2017
Cash and cash equivalents	$	98
Accounts and notes receivable - net	1,377
Inventories	2,133
Other current assets	130
Investments in nonconsolidated affiliates	50
Property, plant and equipment - net	1,555
Goodwill	1,472
Other intangible assets	130
Deferred income taxes	230
Other assets	97
Short-term borrowings and finance lease obligations	6
Accounts payable	1,414
Income taxes payable	103
Accrued and other current liabilities	482
Long-term debt	27
Deferred income tax liabilities	66
Pension and other post employment benefits - noncurrent	126
Other noncurrent obligations	170

The following table provides supplemental results of EID and DAS for the three and nine months ended September 30, 2018 and the three months ended March 31, 2019.



	Three Months Ended September 30, 2018
(In millions)	Historical EID			Discontinued Operations and Other Adjustments¹			DAS			Corteva
Net sales	$	5,294		$	(4,378	)	$	1,031		$	1,947
Loss from continuing operations before income taxes	$	(4,948	)	$	(535	)	$	(167	)	$	(5,650	)
Loss from continuing operations after income taxes	$	(4,960	)	$	(515	)	$	(167	)	$	(5,642	)



	Nine Months Ended September 30, 2018
(In millions)	Historical EID			Discontinued Operations and Other Adjustments¹			DAS		Corteva
Net sales	$	20,538		$	(13,288	)	$	4,222	$	11,472
(Loss) income from continuing operations before income taxes	$	(4,482	)	$	(1,668	)	$	258	$	(5,892	)
(Loss) income from continuing operations after income taxes	$	(4,662	)	$	(1,180	)	$	137	$	(5,705	)



	Three Months Ended March 31, 2019
(In millions)	Historical EID		Discontinued Operations and Other Adjustments¹			DAS		Corteva
Net sales	$	6,288	$	(4,341	)	$	1,449	$	3,396
Income (loss) from continuing operations before income taxes	$	49	$	(476	)	$	176	$	(251	)
Income (loss) from continuing operations after income taxes	$	89	$	(369	)	$	96	$	(184	)


1.	Reflects discontinued operations of EID's ECP and Specialty Products businesses and adjustments primarily related to the elimination of intercompany transactions between Historical EID and Dow AgroSciences for periods subsequent to the Merger, as if they were combined affiliates.

Intercompany balances and transactions with DAS have been eliminated for all periods presented.

Revenue (Tables)

9 Months Ended

Sep. 30, 2019

Major Product Line [Member]

Contract Balances



Contract Balances	September 30, 2019		December 31, 2018		September 30, 2018
(In millions)	September 30, 2019		December 31, 2018		September 30, 2018
Accounts and notes receivable - trade¹	$	5,372	$	3,843	$	5,164
Contract assets - current²	$	20	$	18	$	18
Contract assets - noncurrent³	$	49	$	46	$	47
Deferred revenue - current⁴	$	441	$	2,209	$	380
Deferred revenue - noncurrent⁵	$	117	$	150	$	120


^1.	Included in accounts and notes receivable - net in the interim Condensed Consolidated Balance Sheets.


^2.	Included in other current assets in the interim Condensed Consolidated Balance Sheets.


^3.	Included in other assets in the interim Condensed Consolidated Balance Sheets.


^4.	Included in accrued and other current liabilities in the interim Condensed Consolidated Balance Sheets.

^5.

Included in other noncurrent obligations in the interim Condensed Consolidated Balance Sheets.

Disaggregation of Revenue



	Three Months Ended September 30,				Nine Months Ended September 30,
(In millions)	2019		2018		2019		2018
Corn	$	372	$	344	$	4,149	$	4,289
Soybean	168		54		1,297		1,449
Other oilseeds	44		57		469		514
Other	97		96		432		464
Seed	681		551		6,347		6,716
Herbicides	584		648		2,399		2,579
Insecticides	322		334		1,158		1,111
Fungicides	254		292		776		839
Other	70		122		183		227
Crop Protection	1,230		1,396		4,516		4,756
Total	$	1,911	$	1,947	$	10,863	$	11,472

Geography [Domain]

Disaggregation of Revenue



Seed	Three Months Ended September 30,				Nine Months Ended September 30,
(In millions)	2019		2018		2019		2018
North America¹	$	226	$	112	$	4,238	$	4,590
EMEA²	122		133		1,200		1,222
Asia Pacific	62		52		273		272
Latin America	271		254		636		632
Total	$	681	$	551	$	6,347	$	6,716


1.	Represents U.S. & Canada.


2.	Europe, Middle East, and Africa ("EMEA").



Crop Protection	Three Months Ended September 30,				Nine Months Ended September 30,
(In millions)	2019		2018		2019		2018
North America	$	397	$	425	$	1,562	$	1,844
EMEA	183		163		1,136		1,157
Asia Pacific	159		187		674		653
Latin America	491		621		1,144		1,102
Total	$	1,230	$	1,396	$	4,516	$	4,756

Property, Plant and Equipment Schedule of Property, Plant and Equipment (Details) - USD ($)
$ in Millions

9 Months Ended

Sep. 30, 2019

Dec. 31, 2018

Sep. 30, 2018

$ 7,689

$ 7,340

$ 7,078

Accumulated Depreciation

(3,186)

(2,796)

(2,694)

Land and Land Improvements [Member]

4,503

4,544

^[1]

4,384

451

468

502

Building [Member]

Building [Member] | Minimum [Member]

$ 1,411

1,430

1,424

Building [Member] | Maximum [Member]

1 year

Machinery and Equipment [Member]

25 years

Machinery and Equipment [Member] | Minimum [Member]

$ 5,152

4,863

4,776

Machinery and Equipment [Member] | Maximum [Member]

1 year

Construction in Progress [Member]

25 years

Land Improvements [Member] | Minimum [Member]

$ 675

$ 579

$ 376

Land Improvements [Member] | Maximum [Member]

1 year

Computer Software, Intangible Asset [Member] | Minimum [Member]

25 years

Computer Software, Intangible Asset [Member] | Maximum [Member]

1 year

8 years

[1]	Includes adjustments for discontinued operations and common control business combination.

Revenue Disaggregation of Revenue - Geography (Details) - USD ($)
$ in Millions

3 Months Ended

9 Months Ended

Sep. 30, 2019

Mar. 31, 2019

Sep. 30, 2018

Sep. 30, 2019

Sep. 30, 2018

$ 1,911

$ 3,396

$ 1,947

$ 10,863

$ 11,472

Seed [Member] | North America

681

551

6,347

6,716

^[1]

226

112

4,238

4,590

Seed [Member] | EMEA

Seed [Member] | Asia Pacific

^[2]

122

133

1,200

1,222

Seed [Member] | Latin America

273

272

271

254

636

632

Crop Protection [Member] | North America

1,230

1,396

4,516

4,756

Crop Protection [Member] | EMEA

^[1]

397

425

1,562

1,844

Crop Protection [Member] | Asia Pacific

^[2]

183

163

1,136

1,157

Crop Protection [Member] | Latin America

159

187

674

653

Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]

$ 491

$ 621

$ 1,144

$ 1,102

[1]	Represents U.S. & Canada.
[2]	Europe, Middle East, and Africa ("EMEA").

Earnings Per Share Share Count Information (Details) - shares

3 Months Ended

9 Months Ended

Sep. 30, 2019

Sep. 30, 2018

Sep. 30, 2019

Sep. 30, 2018

Jun. 03, 2019

Jun. 01, 2019

Weighted Average Number of Shares Outstanding, Basic

^[1]

749,500,000

749,400,000

Dilutive effect of equity compensation plans

^[2]

Weighted Average Number of Shares Outstanding, Diluted

749,500,000

749,400,000

Stock options and restricted stock units excluded from EPS

^[3]

13,800,000

Corteva [Member]

Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]

Common Stock, Shares, Issued

748,815,000

Shares in which vesting conditions were met

600,000

[1]	Share amounts for the three and nine months ended September 30, 2018, were based on 748.8 million shares of Corteva, Inc. common stock distributed to holders of DowDuPont's common stock on June 1, 2019, plus 0.6 million of additional shares in which accelerated vesting conditions have been met.
[2]	Diluted earnings per share considers the impact of potentially dilutive securities except in periods in which there is a loss because the inclusion of the potential common shares would have an anti-dilutive effect.
[3]	These outstanding options to purchase shares of common stock were excluded from the calculation of diluted earnings per share because the effect of including them would have been anti-dilutive.

Stockholders' Equity Reclassifications out of AOCI (Details) - USD ($)
$ in Millions

3 Months Ended

9 Months Ended

Sep. 30, 2019

Mar. 31, 2019

Sep. 30, 2018

Sep. 30, 2019

Sep. 30, 2018

Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]

Income Tax Expense (Benefit)

$ 1,349

$ 1,485

$ 6,607

$ 7,924

(104)

(8)

(187)

Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest

(527)

$ (184)

(5,642)

^[1]

(228)

^[1]

(5,705)

^[1]

Amounts Reclassified from Accumulated Other Comprehensive Income (loss)

(7)

Derivative Instruments

Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]