Segment Information

6 Months Ended

Jun. 30, 2014

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 June 30, 2014
Net sales	389		289	(1)	333		901	(1)	—		(143	)	1,769
Other (charges) gains, net	(1	)	—		—		2		1		—		2
Operating profit (loss)	56		80		24		142		(43	)	—		259
Equity in net earnings (loss) of affiliates	45		7		—		14		35		—		101
Depreciation and amortization	27		10		12		19		4		—		72
Capital expenditures	11		22		6		90		2		—		131		(2)
	Three Months Ended June 30, 2013
Net sales	352		314	(1)	295		809	(1)	—		(117	)	1,653
Other (charges) gains, net	(2	)	—		(1	)	—		—		—		(3	)
Operating profit (loss)	39		83		18		55		(26	)	—		169
Equity in net earnings (loss) of affiliates	45		1		—		1		8		—		55
Depreciation and amortization	27		10		12		22		4		—		75
Capital expenditures	13		29		6		42		3		—		93		(3)

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⁽¹⁾  Net sales for Acetyl Intermediates and Consumer Specialties include inter-segment sales of $143 million and $0 million, respectively, for the three months endedJune 30, 2014 and $116 million and $1 million, respectively, for the three months endedJune 30, 2013.

⁽²⁾  Includes an increase in accrued capital expenditures of $6 million for the three months endedJune 30, 2014.

⁽³⁾  Excludes expenditures related to the relocation of the Company’s POM operations in Germany and includes an increase in accrued capital expenditures of $18 million for the three months endedJune 30, 2013.

	Advanced Engineered Materials		Consumer Specialties		Industrial Specialties		Acetyl Intermediates			Other Activities		Eliminations		Consolidated
	(In $ millions)
	Six Months Ended June 30, 2014
Net sales	762		591	(1)	645		1,742		(1)	—		(266	)	3,474
Other (charges) gains, net	(1	)	—		—		2			—		—		1
Operating profit (loss)	113		179		44		239			(73	)	—		502
Equity in net earnings (loss) of affiliates	78		8		—		15			40		—		141
Depreciation and amortization	53		21		26		40			7		—		147
Capital expenditures	20		50		10		166			3		—		249		(2)
	As of June 30, 2014
Goodwill and intangibles, net	364		276		58		236			—		—		934
Total assets	2,675		1,511		974		2,533			1,640		—		9,333
	Six Months Ended June 30, 2013
Net sales	681		609	(1)	583		1,617		(1)	—		(232	)	3,258
Other (charges) gains, net	(4	)	—		(2	)	(1	)		—		—		(7	)
Operating profit (loss)	75		161		33		130			(46	)	—		353
Equity in net earnings (loss) of affiliates	85		3		—		4			17		—		109
Depreciation and amortization	56		20		24		43			8		—		151
Capital expenditures	21		43		11		71			4		—		150		(3)
	As of December 31, 2013
Goodwill and intangibles, net	368		278		60		234			—		—		940
Total assets	2,643		1,478		1,002		2,333			1,562		—		9,018

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⁽¹⁾  Net sales for Acetyl Intermediates and Consumer Specialties include inter-segment sales of $266 million and $0 million, respectively, for the six months endedJune 30, 2014 and $228 million and $4 million, respectively, for the six months endedJune 30, 2013.

⁽²⁾  Includes a decrease in accrued capital expenditures of $24 million for the six months endedJune 30, 2014.

⁽³⁾  Excludes expenditures related to the relocation of the Company’s POM operations in Germany and includes an increase in accrued capital expenditures of $1 million for the six months endedJune 30, 2013.