Other (Charges) Gains, Net



	Three Months Ended September 30,				Nine Months Ended September 30,
	2013		2012		2013		2012
	(In $ millions)
Employee termination benefits	—		(1	)	(3	)	(2	)
Kelsterbach plant relocation (Note 20)	(2	)	(3	)	(6	)	(5	)
Plumbing actions	—		4		—		4
Asset impairments	(2	)	—		(2	)	—
Commercial disputes	—		2		—		2
Total	(4	)	2		(11	)	(1	)

During the nine months ended September 30, 2013, the Company recorded $3 million of employee termination benefits related to a business optimization project which are included in the Industrial Specialties and Acetyl Intermediates segments.

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
As of December 31, 2012	6		13		—	3		7		29
Additions	—		—		2	1		—		3
Cash payments	(2	)	(7	)	—	(2	)	(2	)	(13	)
Other changes	—		—		—	—		(1	)	(1	)
Exchange rate changes	1		—		—	—		—		1
As of September 30, 2013	5		6		2	2		4		19
Plant/Office Closures
As of December 31, 2012	—		—		—	1		—		1
Additions	—		—		—	—		—		—
Cash payments	—		—		—	—		—		—
Other changes	—		—		—	—		—		—
Exchange rate changes	—		—		—	(1	)	—		(1	)
As of September 30, 2013	—		—		—	—		—		—
Total	5		6		2	2		4		19