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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) 
______________________________
(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

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