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Segment Information
6 Months Ended
Jun. 30, 2013
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 June 30, 2013
Net sales
352

 
314

(1) 
295

 
809

(1) 

 
(117
)
 
1,653

 
Other (charges) gains, net
(2
)
 

 
(1
)
 

 

 

 
(3
)
 
Operating profit (loss)
39

 
83

  
18

 
55

 
(26
)
 

 
169

 
Equity in net earnings (loss) of affiliates
45

 
1

  

 
1

 
8

 

 
55

 
Depreciation and amortization
27

 
10

  
12

 
22

 
4

 

 
75

 
Capital expenditures
13

 
29

  
6

 
42

 
3

 

 
93

(2) 
 
Three Months Ended June 30, 2012 - As Adjusted (Note 1)
Net sales
323

 
327

(1) 
327

 
821

(1) 

 
(123
)
 
1,675

  
Other (charges) gains, net
(2
)
 
4

 

 
1

 
(6
)
 

 
(3
)
 
Operating profit (loss)
23

 
77

 
35

 
78

  
(35
)
 

 
178

 
Equity in net earnings (loss) of affiliates
55

 
1

  

 
2

  
4

 

 
62

 
Depreciation and amortization
28

 
11

  
13

 
19

 
4

 

 
75

 
Capital expenditures
10

 
18

  
8

 
44

  
3

 

 
83

(2) 
______________________________
(1) 
Net sales for Acetyl Intermediates and Consumer Specialties include inter-segment sales of $116 million and $1 million, respectively, for the three months ended June 30, 2013 and $121 million and $2 million, respectively, for the three months ended June 30, 2012.
(2) 
Excludes expenditures related to the relocation of the Company’s polyacetal ("POM") operations in Germany (Note 20) and includes an increase in accrued capital expenditures of $18 million and $6 million for the three months ended June 30, 2013 and 2012, respectively.

 
Advanced
Engineered
Materials
 
Consumer
Specialties
 
Industrial
Specialties
 
Acetyl
Intermediates
 
Other
Activities
 
Eliminations
 
Consolidated
 
 
(In $ millions)
 
Six Months Ended June 30, 2013
 
Net sales
681

 
609

(1) 
583

 
1,617

(1) 

 
(232
)
 
3,258

 
Other (charges) gains, net
(4
)
 

 
(2
)
 
(1
)
 

 

 
(7
)
 
Operating profit (loss)
75

 
161

  
33

 
130

 
(46
)
 

 
353

 
Equity in net earnings (loss) of affiliates
85

 
3

  

 
4

 
17

 

 
109

 
Depreciation and amortization
56

 
20

  
24

 
43

 
8

 

 
151

 
Capital expenditures
21

 
43

  
11

 
71

 
4

 

 
150

(2) 
 
As of June 30, 2013
 
Goodwill and intangibles, net
362

 
272

 
62

 
228

 

 

 
924

 
Total assets
2,704

 
1,375

 
1,009

 
2,309

 
1,925

 

 
9,322

 
 
Six Months Ended June 30, 2012 - As Adjusted (Note 1)
Net sales
640

 
591

(1) 
636

 
1,673

(1) 

 
(232
)
 
3,308

  
Other (charges) gains, net
(2
)
 
3

 

 
1

 
(5
)
 

 
(3
)
 
Operating profit (loss)
47

 
117

 
55

 
140

  
(70
)
 

 
289

 
Equity in net earnings (loss) of affiliates
98

 
2

  

 
3

  
10

 

 
113

 
Depreciation and amortization
55

 
20

  
28

 
39

 
7

 

 
149

 
Capital expenditures
17

 
34

  
16

 
75

  
11

 

 
153

(2) 
 
As of December 31, 2012
Goodwill and intangibles, net
372

 
276

 
65

 
229

 

 

 
942

 
Total assets
2,703

 
1,296

 
963

 
2,238

 
1,800

 

 
9,000

 
______________________________
(1) 
Net sales for Acetyl Intermediates and Consumer Specialties include inter-segment sales of $228 million and $4 million, respectively, for the six months ended June 30, 2013 and $229 million and $3 million, respectively, for the six months ended June 30, 2012.
(2) 
Excludes expenditures related to the relocation of the Company’s POM operations in Germany (Note 20) and includes an increase in accrued capital expenditures of $1 million and a decrease of $30 million for the six months ended June 30, 2013 and 2012, respectively.