Other (Charges) Gains, Net



	Three Months Ended June 30,				Six Months Ended June 30,
	2015		2014		2015		2014
	(In $ millions)
Employee termination benefits	(10	)	(1	)	(14	)	(3	)
Plant/office closures	—		—		—		1
Commercial disputes	—		—		(1	)	—
Other	—		3		—		3
Total	(10	)	2		(15	)	1

2015

During the three and six months ended June 30, 2015, the Company recorded $10 million and $14 million, respectively, of employee termination benefits related to the Company's ongoing efforts to align its businesses around its core value drivers.

During the three months ended June 30, 2015, the Company also recorded $39 million in accelerated depreciation expense related to property, plant and equipment no longer in use at the Company's ethanol technology development unit in Clear Lake, Texas. The Company believes that further development of its ethanol technology can be achieved through the utilization of other existing assets. The accelerated depreciation is included in Research and development expenses in the unaudited interim consolidated statements of operations and is included in the Company's Acetyl Intermediates segment.

2014

During the three months ended June 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 vinyl acetate monomer ("VAM") facility in Tarragona, Spain. The Roussillon, France acetic anhydride operations and the Tarragona, Spain VAM operations are included in the Company's Acetyl Intermediates segment.

During the six months ended June 30, 2014, the Company recorded $2 million of employee termination benefits related to the closure of its acetic anhydride facility in Roussillon, France and its VAM facility in Tarragona, Spain and $1 million of employee termination benefits related to a business optimization project 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, 2014	4		1		1		5		3		14
Additions	4		1		2		1		6		14
Cash payments	(1	)	(1	)	(1	)	(3	)	—		(6	)
Other changes	(3	)	—		—		—		(3	)	(6	)
Exchange rate changes	(1	)	—		—		(1	)	—		(2	)
As of June 30, 2015	3		1		2		2		6		14
Plant/Office Closures
As of December 31, 2014	—		—		—		7		—		7
Additions	—		—		—		—		—		—
Cash payments	—		—		—		(5	)	—		(5	)
Other changes	—		—		—		—		—		—
Exchange rate changes	—		—		—		(1	)	—		(1	)
As of June 30, 2015	—		—		—		1		—		1
Total	3		1		2		3		6		15