Segment Information

9 Months Ended

Sep. 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 September 30, 2013
Net sales	346		310		(1)	299		795		(1)	—		(114	)	1,636
Other (charges) gains, net	(2	)	—			(1	)	(1	)		—		—		(4	)
Operating profit (loss)	48		85			24		67			(13	)	—		211
Equity in net earnings (loss) of affiliates	30		—			—		3			8		—		41
Depreciation and amortization	27		10			13		22			4		—		76
Capital expenditures	14		33			8		45			2		—		102		(2)
	Three Months Ended September 30, 2012 - As Adjusted (Note 1)
Net sales	322		314		(1)	297		785		(1)	—		(109	)	1,609
Other (charges) gains, net	1		(1	)		—		1			1		—		2
Operating profit (loss)	44		72			25		63			(28	)	—		176
Equity in net earnings (loss) of affiliates	45		—			—		—			5		—		50
Depreciation and amortization	29		13			13		20			3		—		78
Capital expenditures	11		14			9		47			2		—		83		(2)

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⁽¹⁾  Net sales for Acetyl Intermediates and Consumer Specialties include inter-segment sales of $114 million and $0 million, respectively, for the three months ended September 30, 2013 and $109 million and $0 million, respectively, for the three months ended September 30, 2012.

⁽²⁾  Excludes expenditures related to the relocation of the Company’s polyacetal ("POM") operations in Germany (Note 20) and includes a decrease in accrued capital expenditures of $8 million and $4 million for the three months ended September 30, 2013 and 2012, respectively.

	Advanced Engineered Materials		Consumer Specialties		Industrial Specialties		Acetyl Intermediates			Other Activities		Eliminations		Consolidated
	(In $ millions)
	Nine Months Ended September 30, 2013
Net sales	1,027		919	(1)	882		2,412		(1)	—		(346	)	4,894
Other (charges) gains, net	(6	)	—		(3	)	(2	)		—		—		(11	)
Operating profit (loss)	123		246		57		197			(59	)	—		564
Equity in net earnings (loss) of affiliates	115		3		—		7			25		—		150
Depreciation and amortization	83		30		37		65			12		—		227
Capital expenditures	35		76		19		116			6		—		252		(2)
	As of September 30, 2013
Goodwill and intangibles, net	366		276		60		232			—		—		934
Total assets	2,794		1,409		1,032		2,350			1,927		—		9,512
	Nine Months Ended September 30, 2012 - As Adjusted (Note 1)
Net sales	962		905	(1)	933		2,458		(1)	—		(341	)	4,917
Other (charges) gains, net	(1	)	2		—		2			(4	)	—		(1	)
Operating profit (loss)	91		189		80		203			(98	)	—		465
Equity in net earnings (loss) of affiliates	143		2		—		3			15		—		163
Depreciation and amortization	84		33		41		59			10		—		227
Capital expenditures	28		48		25		122			13		—		236		(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

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⁽¹⁾  Net sales for Acetyl Intermediates and Consumer Specialties include inter-segment sales of $342 million and $4 million, respectively, for the nine months endedSeptember 30, 2013 and $338 million and $3 million, respectively, for the nine months endedSeptember 30, 2012.

⁽²⁾  Excludes expenditures related to the relocation of the Company’s POM operations in Germany (Note 20) and includes a decrease in accrued capital expenditures of $7 million and $34 million for the nine months endedSeptember 30, 2013 and 2012, respectively.