DOW CHEMICAL CO /DE/ | 2013 | FY | 3

Asset Retirement Obligations
In millions
 
2013

 
2012

Balance at January 1
 
$
92

 
$
88

Additional accruals
 
5

 
2

Liabilities settled
 
(2
)
 
(6
)
Accretion expense
 
1

 
1

Revisions in estimated cash flows
 
(8
)
 
7

Other
 
1

 
—

Balance at December 31
 
$
89

 
$
92

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