Segment Information

9 Months Ended

Sep. 30, 2015

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, 2015
Net sales	326		247	(1)	274		680	(2)	—		(114	)	1,413
Other (charges) gains, net (Note 12)	(2	)	—		—		—		(2	)	—		(4	)
Operating profit (loss)	58		77		19		54		(22	)	—		186
Equity in net earnings (loss) of affiliates	43		1		—		2		4		—		50
Depreciation and amortization	26		15		20		17		2		—		80
Capital expenditures	17		13		13		52		2		—		97		(3)
	Three Months Ended September 30, 2014
Net sales	366		291	(1)	314		937	(2)	—		(139	)	1,769
Other (charges) gains, net (Note 12)	—		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		(3)

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⁽¹⁾  Net sales for Consumer Specialties includes intersegment sales of $0 million and $2 million for the three months endedSeptember 30, 2015 and 2014, respectively.

⁽²⁾  Net sales for Acetyl Intermediates includes intersegment sales of $114 million and $137 million for the three months endedSeptember 30, 2015 and 2014, respectively.

⁽³⁾  Includes a decrease in accrued capital expenditures of $7 million and an increase of $12 million for the three months endedSeptember 30, 2015 and 2014, respectively.

	Advanced Engineered Materials		Consumer Specialties			Industrial Specialties		Acetyl Intermediates			Other Activities		Eliminations		Consolidated
	(In $ millions)
	Nine Months Ended September 30, 2015
Net sales	1,015		723		(1)	843		2,100		(2)	—		(341	)	4,340
Other (charges) gains, net (Note 12)	(6	)	(1	)		(2	)	(2	)		(8	)	—		(19	)
Operating profit (loss)	184		216			76		239			(84	)	—		631
Equity in net earnings (loss) of affiliates	117		2			—		4			15		—		138
Depreciation and amortization	75		38			39		93		(4)	7		—		252
Capital expenditures	50		50			32		260			4		—		396		(3)
	As of September 30, 2015
Goodwill and intangible assets, net	343		253			49		193			—		—		838
Total assets	2,523		1,290			874		2,658			1,563		—		8,908
	Nine Months Ended September 30, 2014
Net sales	1,128		882		(1)	959		2,679		(2)	—		(405	)	5,243
Other (charges) gains, net (Note 12)	(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		(3)
	As of December 31, 2014
Goodwill and intangible assets, net	358		261			54		208			—		—		881
Total assets	2,484		1,491			823		2,495			1,525		—		8,818

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⁽¹⁾  Net sales for Consumer Specialties includes intersegment sales of $0 million and $2 million for the nine months endedSeptember 30, 2015 and 2014, respectively.

⁽²⁾  Net sales for Acetyl Intermediates includes intersegment sales of $341 million and $403 million for the nine months endedSeptember 30, 2015 and 2014, respectively.

⁽³⁾  Includes a decrease in accrued capital expenditures of $35 million and $12 million for the nine months endedSeptember 30, 2015 and 2014, respectively.

⁽⁴⁾  See Note 12 - Other (Charges) Gains, Net for further information.