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 endedSeptember 30, 2014 and $114 million and $0 million, respectively, for the three months endedSeptember 30, 2013.

⁽²⁾  Includes an increase in accrued capital expenditures of $12 million for the three months endedSeptember 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 endedSeptember 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 endedSeptember 30, 2014 and $342 million and $4 million, respectively, for the nine months endedSeptember 30, 2013.

⁽²⁾  Includes a decrease in accrued capital expenditures of $12 million for the nine months endedSeptember 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 endedSeptember 30, 2013.