Segment Information

6 Months Ended

Jun. 30, 2011

Segment Information [Abstract]

Segment Information

18. Segment Information

	Advanced
	Engineered			Consumer			Industrial		Acetyl			Other
	Materials			Specialties			Specialties		Intermediates			Activities			Eliminations			Consolidated
	(In $ millions)
	Three Months Ended June 30, 2011
Net sales		346			291	(1)		329		914	(1)		-			(127	)		1,753
Other (charges) gains, net		(16	)		(3	)		-		2			(1	)		-			(18	)
Equity in net earnings (loss) of affiliates		39			-			-		1			6			-			46
Earnings (loss) from continuing operations before tax		66			127			28		154			(95	)		-			280
Depreciation and amortization		20			13			12		25			2			-			72
Capital expenditures		20			22			12		25			2			-			81	(2)
	Three Months Ended June 30, 2010
Net sales		282			291	(1)		269		782	(1)		1			(108	)		1,517
Other (charges) gains, net		(3	)		(1	)		-		(1	)		(1	)		-			(6	)
Equity in net earnings (loss) of affiliates		39			1			-		1			4			-			45
Earnings (loss) from continuing operations before tax		79			137			16		70			(78	)		-			224
Depreciation and amortization		18			9			10		24			3			-			64
Capital expenditures		8			9			13		9			1			-			40	(2)

(1)	Net sales for Acetyl Intermediates and Consumer Specialties include inter-segment sales of $126 million and $1 million, respectively, for the three months ended June 30, 2011 and $107 million and $1 million, respectively, for the three months ended June 30, 2010.
(2)	Excludes expenditures related to the relocation of the Company's Ticona plant in Kelsterbach (Note 20) and includes an increase in accrued capital expenditures of $7 million and an increase of $6 million for the three months ended June 30, 2011 and 2010, respectively.

	Advanced
	Engineered			Consumer			Industrial		Acetyl			Other
	Materials			Specialties			Specialties		Intermediates			Activities			Eliminations			Consolidated
	(In $ millions)
	Six Months Ended June 30, 2011
Net sales		674			557	(1)		619		1,727	(1)		1			(236	)		3,342
Other (charges) gains, net		(29	)		(4	)		-		20			(2	)		-			(15	)
Equity in net earnings (loss) of affiliates		73			1			-		3			12			-			89
Earnings (loss) from continuing operations before tax		139			182			53		268			(182	)		-			460
Depreciation and amortization		41			25			22		50			6			-			144
Capital expenditures		37			35			24		40			4			-			140	(2)
	As of June 30, 2011
Goodwill and intangibles, net		426			293			61		271			-			-			1,051
Total assets		3,035			1,141			978		2,029			1,736			-			8,919
	Six Months Ended June 30, 2010
Net sales		564			529	(1)		511		1,506	(1)		1			(206	)		2,905
Other (charges) gains, net		2			(74	)		-		(8	)		(3	)		-			(83	)
Equity in net earnings (loss) of affiliates		83			1			-		2			8			-			94
Earnings (loss) from continuing operations before tax		171			107			28		71			(160	)		-			217
Depreciation and amortization		38	(3)		20			20		69	(3)		6			-			153
Capital expenditures		13			15			18		14			3			-			63	(2)
	As of December 31, 2010
Goodwill and intangibles, net		423			284			55		264			-			-			1,026
Total assets		2,765			998			841		1,909			1,768			-			8,281

(1)	Net sales for Acetyl Intermediates and Consumer Specialties include inter-segment sales of $234 million and $2 million, respectively, for the six months ended June 30, 2011 and $201 million and $5 million, respectively, for the six months ended June 30, 2010.
(2)	Excludes expenditures related to the relocation of the Company's Ticona plant in Kelsterbach (Note 20) and includes a decrease in accrued capital expenditures of $11 million and $15 million for the six months ended June 30, 2011 and 2010, respectively.
(3)	Includes $2 million for Advanced Engineered Materials and $20 million for Acetyl Intermediates for the accelerated amortization of the unamortized prepayment related to a raw material purchase agreement (Note 17).