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Segment Information
9 Months Ended
Sep. 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 September 30, 2014
 
Net sales
366

 
291

(1) 
314

 
937

(1) 
—

 
(139
)
 
1,769

 
Other (charges) gains, net
—

 
16

 
(1
)
 
5

  
—

 
—

 
20

 
Operating profit (loss)
51

 
105

  
16

 
174

  
(36
)
 
—

 
310

 
Equity in net earnings (loss) of affiliates
43

 
—


—

 
2


7

 
—

 
52

 
Depreciation and amortization
27

 
11

  
12

 
21

  
2

 
—

 
73

 
Capital expenditures
23

 
22

  
7

 
150

  
1

 
—

 
203

(2) 
 
Three Months Ended September 30, 2013
 
Net sales
346

 
310

(1) 
299

 
795

(1) 
—

 
(114
)
 
1,636

  
Other (charges) gains, net
(2
)
 
—

 
(1
)
 
(1
)
 
—

 
—

 
(4
)
 
Operating profit (loss)
48

 
85

 
24

 
67

  
(13
)
 
—

 
211

 
Equity in net earnings (loss) of affiliates
30

 
—

  
—

 
3

  
8

 
—

 
41

 
Depreciation and amortization
27

 
10

  
13

 
22

 
4

 
—

 
76

 
Capital expenditures
14

 
33

  
8

 
45

  
2

 
—

 
102

(3) 
______________________________
(1) 
Net sales for Acetyl Intermediates and Consumer Specialties include intersegment sales of $137 million and $2 million, respectively, for the three months ended September 30, 2014 and $114 million and $0 million, respectively, for the three months ended September 30, 2013.
(2) 
Includes an increase in accrued capital expenditures of $12 million for the three months ended September 30, 2014.
(3) 
Excludes expenditures related to the relocation of the Company's POM operations in Germany and includes a decrease in accrued capital expenditures of $8 million for the three months ended September 30, 2013.

 
Advanced
Engineered
Materials
 
Consumer
Specialties
 
Industrial
Specialties
 
Acetyl
Intermediates
 
Other
Activities
 
Eliminations
 
Consolidated
 
 
(In $ millions)
 
 
Nine Months Ended September 30, 2014
 
Net sales
1,128

 
882

(1) 
959

 
2,679

(1) 
—

 
(405
)
 
5,243

 
Other (charges) gains, net
(1
)
 
16

 
(1
)
 
7

  
—

 
—

 
21

 
Operating profit (loss)
164

 
284

  
60

 
413

  
(109
)
 
—

 
812

 
Equity in net earnings (loss) of affiliates
121

 
8


—

 
17

 
47

 
—

 
193

 
Depreciation and amortization
80

 
32

  
38

 
61

  
9

 
—

 
220

 
Capital expenditures
43

 
72

  
17

 
316

  
4

 
—

 
452

(2) 
 
As of September 30, 2014
 
Goodwill and intangibles, net
350

 
266

 
54

 
217

 
—

 
—

 
887

 
Total assets
2,544

 
1,498

 
951

 
2,488

 
2,229

 
—

 
9,710

 
 
Nine Months Ended September 30, 2013
 
Net sales
1,027

 
919

(1) 
882

 
2,412

(1) 
—

 
(346
)
 
4,894

  
Other (charges) gains, net
(6
)
 
—

 
(3
)
 
(2
)
 
—

 
—

 
(11
)
 
Operating profit (loss)
123

 
246

 
57

 
197

  
(59
)
 
—

 
564

 
Equity in net earnings (loss) of affiliates
115

 
3

  
—

 
7

  
25

 
—

 
150

 
Depreciation and amortization
83

 
30

  
37

 
65

 
12

 
—

 
227

 
Capital expenditures
35

 
76

  
19

 
116

  
6

 
—

 
252

(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

 
______________________________
(1) 
Net sales for Acetyl Intermediates and Consumer Specialties include intersegment sales of $403 million and $2 million, respectively, for the nine months ended September 30, 2014 and $342 million and $4 million, respectively, for the nine months ended September 30, 2013.
(2) 
Includes a decrease in accrued capital expenditures of $12 million for the nine months ended September 30, 2014.
(3) 
Excludes expenditures related to the relocation of the Company's POM operations in Germany and includes a decrease in accrued capital expenditures of $7 million for the nine months ended September 30, 2013.