Other (Charges) Gains, Net



	Three Months Ended March 31,
	2016			2015
	(In $ millions)
Employee termination benefits	(5	)	⁽¹⁾	(4	)
Commercial disputes	—			(1	)
Total	(5	)		(5	)

______________________________


⁽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 Other Activities segment.

During the three months ended March 31, 2016 and 2015, the Company recorded $5 million and $4 million, respectively, of employee termination benefits primarily related to the Company's ongoing efforts to align its businesses around its core value drivers. During the three months ended March 31, 2015, 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.

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, 2015	3		14		6		1	6		30
Additions	1		—		1		—	2		4
Cash payments	(2	)	(2	)	(4	)	—	(1	)	(9	)
Other changes	—		—		—		—	—		—
Exchange rate changes	—		1		—		—	—		1
As of March 31, 2016	2		13		3		1	7		26
Other Plant/Office Closures
As of December 31, 2015	—		—		—		—	—		—
Additions	—		—		—		—	—		—
Cash payments	—		—		—		—	—		—
Other changes	—		—		—		—	—		—
Exchange rate changes	—		—		—		—	—		—
As of March 31, 2016	—		—		—		—	—		—
Total	2		13		3		1	7		26