Segment Information

9 Months Ended

Sep. 30, 2011

Segment Reporting [Abstract]

Segment Information

Segment Information

	Advanced Engineered Materials		Consumer Specialties		Industrial Specialties	Acetyl Intermediates			Other Activities		Eliminations		Consolidated
	(In $ millions)
	Three Months Ended September 30, 2011
Net sales	332		298	(1)	332	975		(1)	—		(130	)	1,807
Other (charges) gains, net	(13	)	2		—	(5	)		(8	)	—		(24	)
Equity in net earnings (loss) of affiliates	52		1		—	1			3		—		57
Earnings (loss) from continuing operations before tax	67		66		31	131			(94	)	—		201
Depreciation and amortization	27		9		12	25			4		—		77
Capital expenditures	13		24		20	39			3		—		99		(2)
	Three Months Ended September 30, 2010
Net sales	271		288	(1)	276	777		(1)	—		(106	)	1,506
Other (charges) gains, net	19		1		25	(1	)		(8	)	—		36
Equity in net earnings (loss) of affiliates	31		—		—	2			4		—		37
Earnings (loss) from continuing operations before tax	93		72		50	85			(109	)	—		191
Depreciation and amortization	19		9		11	23			4		—		66
Capital expenditures	14		15		14	11			5		—		59		(2)

_______________________________________

⁽¹⁾  Net sales for Acetyl Intermediates and Consumer Specialties include inter-segment sales of $129 million and $1 million, respectively, for the three months ended September 30, 2011 and $103 million and $3 million, respectively, for the three months ended September 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 $9 million and an increase of $15 million for the three months ended September 30, 2011 and 2010, respectively.

	Advanced Engineered Materials			Consumer Specialties			Industrial Specialties	Acetyl Intermediates			Other Activities		Eliminations		Consolidated
	(In $ millions)
	Nine Months Ended September 30, 2011
Net sales	1,006			855		(1)	951	2,702		(1)	1		(366	)	5,149
Other (charges) gains, net	(42	)		(2	)		—	15			(10	)	—		(39	)
Equity in net earnings (loss) of affiliates	125			2			—	4			15		—		146
Earnings (loss) from continuing operations before tax	206			248			84	399			(276	)	—		661
Depreciation and amortization	68			34			34	75			10		—		221
Capital expenditures	50			59			44	79			7		—		239		(2)
	As of September 30, 2011
Goodwill and intangibles, net	405			282			57	249			—		—		993
Total assets	2,901			1,149			934	2,104			1,623		—		8,711
	Nine Months Ended September 30, 2010
Net sales	835			817		(1)	787	2,283		(1)	1		(312	)	4,411
Other (charges) gains, net	21			(73	)		25	(9	)		(11	)	—		(47	)
Equity in net earnings (loss) of affiliates	114			1			—	4			12		—		131
Earnings (loss) from continuing operations before tax	264			179			78	156			(269	)	—		408
Depreciation and amortization	57		(3)	29			31	92		(3)	10		—		219
Capital expenditures	27			30			32	25			8		—		122		(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 $363 million and $3 million, respectively, for the nine months ended September 30, 2011 and $304 million and $8 million, respectively, for the nine months ended September 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 $2 million and $0 million for the nine months ended September 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).