Plant Relocation (Tables)

9 Months Ended

Sep. 30, 2011

Plant Relocation [Abstract]

Schedule of Plant Relocation Financial Statement Impact

A summary of the financial statement impact associated with the Ticona Kelsterbach plant relocation is as follows:

	Nine Months Ended September 30,		Total From Inception Through
	2011	2010	September 30, 2011
	(In $ millions)
Deferred proceeds (1)	158	—	907
Costs expensed	43	17	102
Costs capitalized (2)	137	202	1,058
Lease buyout	—	—	22
Employee termination benefits	5	—	5

_____________________________

⁽¹⁾  Included in noncurrent Other liabilities in the unaudited consolidated balance sheets.

⁽²⁾  Includes a decrease in accrued capital expenditures of $37 million and $17 million for the nine months ended September 30, 2011 and 2010, respectively.