Other (Charges) Gains, Net



	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2011		2010		2011		2010
	(In $ millions)
Employee termination benefits	(5	)	(17	)	(18	)	(26	)
Ticona Kelsterbach plant relocation (Note 20)	(14	)	(7	)	(43	)	(17	)
Plumbing actions (Note 17)	2		26		6		40
Insurance recoveries	—		18		—		18
Asset impairments	—		—		—		(73	)
Plant/office closures	—		1		—		(4	)
Commercial disputes	(7	)	15		15		15
Other	—		—		1		—
Total	(24	)	36		(39	)	(47	)

2011

As a result of the Company’s Pardies, France Project of Closure and the previously announced closure of the Company’s Spondon, Derby, United Kingdom facility (Note 3), the Company recorded $4 million and $3 million, respectively, of employee termination benefits during the nine months ended September 30, 2011. Additionally, the Company recorded $5 million of employee termination benefits during the nine months ended September 30, 2011 related to the relocation of the Company's Ticona Kelsterbach, Germany operations to Frankfurt Hoechst Industrial Park, Germany (Note 20).

During the nine months ended September 30, 2011, the Company received consideration of $17 million in connection with the settlement of a claim against a bankrupt supplier. The resolution of this commercial dispute is included in the Acetyl Intermediates segment.

2010

In 2010, the Company concluded that certain long-lived assets were partially impaired at its acetate flake and tow manufacturing operations in Spondon, Derby, United Kingdom (Note 3). Accordingly, the Company wrote down the related property, plant and equipment to its fair value, resulting in long-lived asset impairment losses of $72 million for the three months ended March 31, 2010. The Company calculated the fair value using a discounted cash flow model incorporating discount rates commensurate with the risks involved for the reporting unit which is classified as a Level 3 measurement under FASB ASC Topic 820. The key assumptions used in the discounted cash flow valuation model include discount rates, growth rates, cash flow projections and terminal value rates. Discount rates, growth rates and cash flow projections are the most sensitive and susceptible to change as they require significant management judgment.

The changes in the restructuring reserves by business segment are as follows:



	Advanced Engineered Materials		Consumer Specialties		Industrial Specialties	Acetyl Intermediates		Other		Total
	(In $ millions)
Employee Termination Benefits
Reserve as of December 31, 2010	3		16		—	24		10		53
Additions	5		3		—	2		6		16
Cash payments	(2	)	(1	)	—	(19	)	(3	)	(25	)
Other changes	—		—		—	—		(1	)	(1	)
Exchange rate changes	—		—		—	—		—		—
Reserve as of September 30, 2011	6		18		—	7		12		43
Plant/Office Closures
Reserve as of December 31, 2010	—		—		—	3		1		4
Additions	—		—		—	—		—		—
Cash payments	—		—		—	(2	)	—		(2	)
Exchange rate changes	—		—		—	—		—		—
Reserve as of September 30, 2011	—		—		—	1		1		2
Total	6		18		—	8		13		45