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Other (Charges) Gains, Net
 9 Months Ended
Sep. 30, 2014
Restructuring and Related Activities [Abstract]  
Other (Charges) Gains, Net
Other (Charges) Gains, Net
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
 
2014
 
2013
 
2014
 
2013
 
(In $ millions)
Employee termination benefits
(3
)
 
—

 
(6
)
 
(3
)
Kelsterbach plant relocation
—

 
(2
)
 
—

 
(6
)
Asset impairments
—

 
(2
)
 
—

 
(2
)
Plant/office closures
1

 
—

 
2

 
—

Commercial disputes
21

 
—

 
21

 
—

Other
1

 
—

 
4

 
—

Total
20

 
(4
)
 
21

 
(11
)

2014
During the three months ended September 30, 2014, the Company received consideration of $6 million in connection with the settlement of a claim against a bankrupt supplier. The resolution of this commercial dispute is included in the Acetyl Intermediates segment. In addition, the Company recovered $15 million from an arbitration award against a former utility operator at its cellulose derivatives manufacturing facility in Narrows, Virginia, which is included in the Consumer Specialties segment.
During the nine months ended September 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 facility in Roussillon, France and its VAM facility in Tarragona, Spain (Note 3). Also, during the nine months ended September 30, 2014, the Company recorded $4 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).
2013
During the nine months ended September 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. In addition, during the nine months ended September 30, 2013, the Company recorded $6 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

 
—

 
1

 
4

 
—

 
6

Cash payments
(1
)
 
(1
)
 
(2
)
 
(13
)
 
(1
)
 
(18
)
Other changes


 
—

 
—

 
—

 
—

 
—

Exchange rate changes
—

 
—

 
—

 
—

 
—

 
—

As of September 30, 2014
4

 
2

 
1

 
7

 
3

 
17

Plant/Office Closures
 

 
 

 
 

 
 

 
 

 
 

As of December 31, 2013
—

 
—

 
—

 
33

 
—

 
33

Additions
—

 
—

 
—

 
—

 
—

 
—

Cash payments
—

 
—

 
—

 
(7
)
 
—

 
(7
)
Other changes
—

 
—

 
—

 
(12
)
(1) 
—

 
(12
)
Exchange rate changes
—

 
—

 
—

 
(2
)
 
—

 
(2
)
As of September 30, 2014
—

 
—

 
—

 
12

 
—

 
12

Total
4

 
2

 
1

 
19

 
3

 
29

______________________________
(1) 
Includes a $10 million non-cash reduction to take-or-pay contract termination penalties resulting from the closure of the Company's VAM facility in Tarragona, Spain (Note 3).