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Other (Charges) Gains, Net
 9 Months Ended
Sep. 30, 2015
Restructuring and Related Activities [Abstract]  
Other (Charges) Gains, Net
Other (Charges) Gains, Net
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
 
2015
 
2014
 
2015
 
2014
 
(In $ millions)
Employee termination benefits
(6
)
(1) 
(3
)
 
(20
)
(1) 
(6
)
Asset impairments
(1
)
 
—

 
(1
)
 
—

Plant/office closures
—

 
1

 
—

 
2

Commercial disputes
3

 
21

 
2

 
21

Other
—

 
1

 
—

 
4

Total
(4
)
 
20

 
(19
)
 
21

______________________________
(1) 
Includes $1 million of special termination benefits included in Benefit obligations in the unaudited consolidated balance sheets and is included in the Company's Industrial Specialties segment.
2015
During the three and nine months ended September 30, 2015, the Company recorded $6 million and $20 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 September 30, 2015, the Company recorded $6 million and $4 million, respectively, in accelerated depreciation related to the Company's intent to cease operations of its vinyl acetate ethylene ("VAE") emulsions unit in Meredosia, Illinois and the contemplated closure of its VAE and conventional emulsions units in Tarragona, Spain. The accelerated depreciation is included in Cost of sales in the unaudited interim consolidated statements of operations and is included in the Company's Industrial Specialties segment. As a result of the anticipated VAE emulsions unit closure in Meredosia, Illinois, the Company expects to record exit costs in the range of $20 million to $25 million during the fourth quarter of 2015.
During the nine months ended September 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 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 vinyl acetate monomer ("VAM") facility in Tarragona, Spain. In addition, 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.
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
6

 
1

 
3

 
1

 
8

 
19

Cash payments
(2
)
 
(1
)
 
(1
)
 
(4
)
 
(2
)
 
(10
)
Other changes
(3
)
 
—

 
—

 
—

 
(3
)
 
(6
)
Exchange rate changes
(1
)
 
—

 
—

 
(1
)
 
—

 
(2
)
As of September 30, 2015
4

 
1

 
3

 
1

 
6

 
15

Plant/Office Closures
 
 
 
 
 
 
 
 
 
 
 
As of December 31, 2014
—

 
—

 
—

 
7

 
—

 
7

Additions
—

 
—

 
—

 
—

 
—

 
—

Cash payments
—

 
—

 
—

 
(6
)
 
—

 
(6
)
Other changes
—

 
—

 
—

 
—

 
—

 
—

Exchange rate changes
—

 
—

 
—

 
(1
)
 
—

 
(1
)
As of September 30, 2015
—

 
—

 
—

 
—

 
—

 
—

Total
4

 
1

 
3

 
1

 
6

 
15