Other (Charges) Gains, Net



	Three Months Ended March 31,
	2015		2014
	(In $ millions)
Employee termination benefits	(4	)	(2	)
Plant/office closures	—		1
Commercial disputes	(1	)	—
Total	(5	)	(1	)

2015

During the three months ended March 31, 2015, the Company recorded $4 million of employee termination benefits related to Company-wide business optimization projects. The Company also recorded $1 million of damages in connection with the settlement of a claim by a raw materials supplier. The commercial dispute resolution is included in the Acetyl Intermediates segment.

2014

During the three months ended March 31, 2014, the Company recorded $2 million of employee termination benefits related to the closure of its acetic anhydride facility in Roussillon, France and its vinyl acetate monomer ("VAM") facility in Tarragona, Spain. The Roussillon, France acetic anhydride operations and the Tarragona, Spain VAM operations are included in the Acetyl Intermediates 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, 2014	4		1	1	5		3		14
Additions	1		—	1	—		2		4
Cash payments	—		—	—	(2	)	—		(2	)
Other changes	(3	)	—	—	—		(3	)	(6	)
Exchange rate changes	(1	)	—	—	(1	)	—		(2	)
As of March 31, 2015	1		1	2	2		2		8
Plant/Office Closures
As of December 31, 2014	—		—	—	7		—		7
Additions	—		—	—	—		—		—
Cash payments	—		—	—	(5	)	—		(5	)
Other changes	—		—	—	—		—		—
Exchange rate changes	—		—	—	(1	)	—		(1	)
As of March 31, 2015	—		—	—	1		—		1
Total	1		1	2	3		2		9