Other (Charges) Gains, Net



	Three Months Ended March 31,
	2014		2013
	(In $ millions)
Employee termination benefits	(2	)	(2	)
Kelsterbach plant relocation	—		(2	)
Plant/office closures	1		—
Total	(1	)	(4	)

2014

During the three months ended March 31, 2014, the Company recorded $2 million of employee termination benefits related to the closure of its acetic anhydride facility in Roussillon, France and VAM facility in Tarragona, Spain (Note 3).

2013

During the three months ended March 31, 2013, the Company recorded $2 million of employee termination benefits related to a business optimization project which is included in the Industrial Specialties and Acetyl Intermediates segments.

During the three months ended March 31, 2013, the Company recorded $2 million of costs related to the relocation of the Company's polyacetal ("POM") operations from Kelsterbach, Germany to Frankfurt Hoechst Industrial Park, Germany, which is included in the Advanced Engineered Materials segment.

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, 2013	4	3	2	16		4		29
Additions	—	—	—	1		1		2
Cash payments	—	—	—	(10	)	(1	)	(11	)
Other changes	—	—	—	—		—		—
Exchange rate changes	—	—	—	—		—		—
As of March 31, 2014	4	3	2	7		4		20
Plant/Office Closures
As of December 31, 2013	—	—	—	33		—		33
Additions	—	—	—	—		—		—
Cash payments	—	—	—	(6	)	—		(6	)
Other changes	—	—	—	(1	)	—		(1	)
Exchange rate changes	—	—	—	—		—		—
As of March 31, 2014	—	—	—	26		—		26
Total	4	3	2	33		4		46