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Summary of Accounting Policies (Tables)
 12 Months Ended
Dec. 31, 2013
Accounting Policies [Abstract]  
Schedule of Change in Accounting Policy for Pension and Other Postretirement Benefits
The retrospective effect of the change in accounting policy for pension and other postretirement benefits to the consolidated statements of operations is as follows:
 
Year Ended December 31, 2013
 
Previous
Accounting
Method
 
Effect of
Change
 
As Reported
 
(In $ millions, except per share data)
Cost of sales
(5,223
)
 
78

 
(5,145
)
Gross profit
1,287

 
78

 
1,365

Selling, general and administrative expenses
(514
)
 
203

 
(311
)
Research and development expenses
(95
)
 
10

 
(85
)
Operating profit (loss)
1,217

 
291

 
1,508

Earnings (loss) from continuing operations before tax
1,318

 
291

 
1,609

Income tax (provision) benefit
(406
)
 
(102
)
 
(508
)
Earnings (loss) from continuing operations
912

 
189

 
1,101

Net earnings (loss)
912

 
189

 
1,101

Net earnings (loss) attributable to Celanese Corporation
912

 
189

 
1,101

Earnings (loss) per common share - basic
 
 
 
 
 
Continuing operations
5.74

 
1.19

 
6.93

Discontinued operations
—

 
—

 
—

Net earnings (loss) - basic
5.74

 
1.19

 
6.93

Earnings (loss) per common share - diluted
 
 
 
 
 
Continuing operations
5.72

 
1.19

 
6.91

Discontinued operations
—

 
—

 
—

Net earnings (loss) - diluted
5.72

 
1.19

 
6.91

 
Year Ended December 31, 2012
 
Previous
Accounting
Method
 
Effect of
Change
 
As Reported
 
(In $ millions, except per share data)
Cost of sales
(5,226
)
 
(11
)
 
(5,237
)
Gross profit
1,192

 
(11
)
 
1,181

Selling, general and administrative expenses
(507
)
 
(323
)
 
(830
)
Research and development expenses
(102
)
 
(2
)
 
(104
)
Operating profit (loss)
511

 
(336
)
 
175

Earnings (loss) from continuing operations before tax
657

 
(336
)
 
321

Income tax (provision) benefit
(48
)
 
103

 
55

Earnings (loss) from continuing operations
609

 
(233
)
 
376

Net earnings (loss)
605

 
(233
)
 
372

Net earnings (loss) attributable to Celanese Corporation
605

 
(233
)
 
372

Earnings (loss) per common share - basic
 
 
 
 
 
Continuing operations
3.84

 
(1.47
)
 
2.37

Discontinued operations
(0.02
)
 
—

 
(0.02
)
Net earnings (loss) - basic
3.82

 
(1.47
)
 
2.35

Earnings (loss) per common share - diluted
 
 
 
 
 
Continuing operations
3.81

 
(1.46
)
 
2.35

Discontinued operations
(0.02
)
 
—

 
(0.02
)
Net earnings (loss) - diluted
3.79

 
(1.46
)
 
2.33

 
Year Ended December 31, 2011
 
Previous
Accounting
Method
 
Effect of
Change
 
As Reported
 
(In $ millions, except per share data)
Cost of sales
(5,329
)
 
(17
)
 
(5,346
)
Gross profit
1,434

 
(17
)
 
1,417

Selling, general and administrative expenses
(536
)
 
(269
)
 
(805
)
Research and development expenses
(96
)
 
(2
)
 
(98
)
Operating profit (loss)
690

 
(288
)
 
402

Earnings (loss) from continuing operations before tax
755

 
(288
)
 
467

Income tax (provision) benefit
(149
)
 
108

 
(41
)
Earnings (loss) from continuing operations
606

 
(180
)
 
426

Net earnings (loss)
607

 
(180
)
 
427

Net earnings (loss) attributable to Celanese Corporation
607

 
(180
)
 
427

Earnings (loss) per common share - basic
 
 
 
 
 
Continuing operations
3.88

 
(1.16
)
 
2.72

Discontinued operations
0.01

 
—

 
0.01

Net earnings (loss) - basic
3.89

 
(1.16
)
 
2.73

Earnings (loss) per common share - diluted
 
 
 
 
 
Continuing operations
3.81

 
(1.13
)
 
2.68

Discontinued operations
0.01

 
—

 
0.01

Net earnings (loss) - diluted
3.82

 
(1.13
)
 
2.69

The retrospective effect of the change in accounting policy for pension and other postretirement benefits to the consolidated statements of comprehensive income (loss) is as follows:
 
Year Ended December 31, 2013
 
Previous
Accounting
Method
 
Effect of
Change
 
As Reported
 
(In $ millions)
Net earnings (loss)
912

 
189

 
1,101

Pension and postretirement benefits
247

 
(189
)
 
58

Total other comprehensive income (loss), net of tax
274

 
(189
)
 
85

 
Year Ended December 31, 2012
 
Previous
Accounting
Method
 
Effect of
Change
 
As Reported
 
(In $ millions)
Net earnings (loss)
605

 
(233
)
 
372

Pension and postretirement benefits
(244
)
 
233

 
(11
)
Total other comprehensive income (loss), net of tax
(232
)
 
233

 
1

 
Year Ended December 31, 2011
 
Previous
Accounting
Method
 
Effect of
Change
 
As Reported
 
(In $ millions)
Net earnings (loss)
607

 
(180
)
 
427

Pension and postretirement benefits
(180
)
 
180

 
—

Total other comprehensive income (loss), net of tax
(180
)
 
180

 
—

The retrospective effect of the change in accounting policy for pension and other postretirement benefits to the consolidated balance sheets is as follows:
 
As of December 31, 2013
 
Previous
Accounting
Method
 
Effect of
Change
 
As Reported
 
(In $ millions)
Retained earnings
3,815

 
(804
)
 
3,011

Accumulated other comprehensive income (loss), net
(808
)
 
804

 
(4
)
 
As of December 31, 2012
 
Previous
Accounting
Method
 
Effect of
Change
 
As Reported
 
(In $ millions)
Retained earnings
2,986

 
(993
)
 
1,993

Accumulated other comprehensive income (loss), net
(1,082
)
 
993

 
(89
)
The cumulative effect of the change in accounting policy for pension and other postretirement benefits on Retained earnings as of December 31, 2011 was a decrease of $760 million, with an equivalent increase to Accumulated other comprehensive income.
The retrospective effect of the change in accounting policy for pension and other postretirement benefits to the consolidated statements of equity is as follows:
 
2013
 
Previous
Accounting
Method
 
Effect of
Change
 
As Reported
 
(In $ millions)
Retained earnings as of the beginning of the period
2,986

 
(993
)
 
1,993

Net earnings (loss) attributable to Celanese Corporation
912

 
189

 
1,101

Retained earnings as of the end of the period
3,815

 
(804
)
 
3,011

Accumulated other comprehensive income (loss), net as of the beginning of the period
(1,082
)
 
993

 
(89
)
Other comprehensive income (loss), net of tax
274

 
(189
)
 
85

Accumulated other comprehensive income (loss), net as of the end of the period
(808
)
 
804

 
(4
)
 
2012
 
Previous
Accounting
Method
 
Effect of
Change
 
As Reported
 
(In $ millions)
Retained earnings as of the beginning of the period
2,424

 
(760
)
 
1,664

Net earnings (loss) attributable to Celanese Corporation
605

 
(233
)
 
372

Retained earnings as of the end of the period
2,986

 
(993
)
 
1,993

Accumulated other comprehensive income (loss), net as of the beginning of the period
(850
)
 
760

 
(90
)
Other comprehensive income (loss), net of tax
(232
)
 
233

 
1

Accumulated other comprehensive income (loss), net as of the end of the period
(1,082
)
 
993

 
(89
)
 
2011
 
Previous
Accounting
Method
 
Effect of
Change
 
As Reported
 
(In $ millions)
Retained earnings as of the beginning of the period
1,851

 
(580
)
 
1,271

Net earnings (loss) attributable to Celanese Corporation
607

 
(180
)
 
427

Retained earnings as of the end of the period
2,424

 
(760
)
 
1,664

Accumulated other comprehensive income (loss), net as of the beginning of the period
(670
)
 
580

 
(90
)
Other comprehensive income (loss), net of tax
(180
)
 
180

 
—

Accumulated other comprehensive income (loss), net as of the end of the period
(850
)
 
760

 
(90
)
The retrospective effect of the change in accounting policy for pension and other postretirement benefits to the consolidated statements of cash flows is as follows:
 
Year Ended December 31, 2013
 
Previous
Accounting
Method
 
Effect of
Change
 
As Reported
 
(In $ millions)
Net earnings (loss)
912

 
189

 
1,101

Pension and postretirement benefit expense
—

 
(35
)
 
(35
)
Pension and postretirement contributions
—

 
(96
)
 
(96
)
Actuarial (gain) loss on pension and postretirement plans
—

 
(104
)
 
(104
)
Pension curtailments and settlements, net
—

 
(52
)
 
(52
)
Deferred income taxes, net
242

 
102

 
344

Other liabilities
16

 
(4
)
 
12

 
Year Ended December 31, 2012
 
Previous
Accounting
Method
 
Effect of
Change
 
As Reported
 
(In $ millions)
Net earnings (loss)
605

 
(233
)
 
372

Pension and postretirement benefit expense
—

 
9

 
9

Pension and postretirement contributions
—

 
(288
)
 
(288
)
Actuarial (gain) loss on pension and postretirement plans
—

 
389

 
389

Deferred income taxes, net
(73
)
 
(102
)
 
(175
)
Other liabilities
(249
)
 
225

 
(24
)
 
Year Ended December 31, 2011
 
Previous
Accounting
Method
 
Effect of
Change
 
As Reported
 
(In $ millions)
Net earnings (loss)
607

 
(180
)
 
427

Pension and postretirement benefit expense
—

 
30

 
30

Pension and postretirement contributions
—

 
(209
)
 
(209
)
Actuarial (gain) loss on pension and postretirement plans
—

 
306

 
306

Deferred income taxes, net
93

 
(108
)
 
(15
)
Other liabilities
(262
)
 
161

 
(101
)
Schedule of Estimated Useful Lives of Depreciable Assets
Depreciation is calculated on a straight-line basis over the following estimated useful lives of depreciable assets:
Land improvements
20 years
Buildings and improvements
30 years
Machinery and equipment
20 years
Leasehold improvements are amortized over 10 years or the remaining life of the respective lease, whichever is shorter.