Other (Charges) Gains, Net



	Three Months Ended June 30,				Six Months Ended June 30,
	2014		2013		2014		2013
	(In $ millions)
Employee termination benefits	(1	)	(1	)	(3	)	(3	)
Kelsterbach plant relocation	—		(2	)	—		(4	)
Plant/office closures	—		—		1		—
Other	3		—		3		—
Total	2		(3	)	1		(7	)

2014

During the three months ended June 30, 2014, the Company recorded a $3 million adjustment to its initial estimate for asset retirement obligations related to the closure of its acetic anhydride operations in Roussillon, France and its VAM operations in Tarragona, Spain (Note 3).

During the six months ended June 30, 2014, the Company recorded $2 million of employee termination benefits related to the closure of its acetic anhydride facility in Roussillon, France and its VAM facility in Tarragona, Spain (Note 3) and $1 million for employee termination benefits related to a business optimization project included in the Company's Advanced Engineered Materials segment.

2013

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

During the six months ended June 30, 2013, the Company recorded $4 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 Company's 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		—	—		2		—		3
Cash payments	(1	)	—	(1	)	(10	)	(1	)	(13	)
Other changes	—		—	—		—		—		—
Exchange rate changes	—		—	—		—		—		—
As of June 30, 2014	4		3	1		8		3		19
Plant/Office Closures
As of December 31, 2013	—		—	—		33		—		33
Additions	—		—	—		—		—		—
Cash payments	—		—	—		(7	)	—		(7	)
Other changes	—		—	—		(5	)	—		(5	)
Exchange rate changes	—		—	—		—		—		—
As of June 30, 2014	—		—	—		21		—		21
Total	4		3	1		29		3		40