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Other (Charges) Gains, Net
 9 Months Ended
Sep. 30, 2016
Restructuring and Related Activities [Abstract]  
Other (Charges) Gains, Net
Other (Charges) Gains, Net
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
 
2016
 
2015
 
2016
 
2015
 
(In $ millions)
Employee termination benefits
(3
)
 
(6
)
 
(11
)
(1) 
(20
)
Asset impairments
—

 
(1
)
 
(1
)
 
(1
)
Commercial disputes
—

 
3

 
—

 
2

Total
(3
)
 
(4
)
 
(12
)
 
(19
)
______________________________
(1) 
Includes $3 million of special termination benefits included in Benefit obligations in the unaudited consolidated balance sheets.
2016
During the nine months ended September 30, 2016 and 2015, the Company recorded $11 million and $20 million, respectively, of employee termination benefits primarily related to the Company's ongoing efforts to align its businesses around its core value drivers.
2015
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 vinyl acetate ethylene ("VAE") emulsions unit in Meredosia, Illinois and 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.
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.
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

 
1

 
3

 
8

Cash payments
(2
)
 
(5
)
 
(6
)
 
(1
)
 
(4
)
 
(18
)
Other changes
—

 
—

 
—

 
—

 
—

 
—

Exchange rate changes
—

 
—

 
—

 
—

 
—

 
—

As of September 30, 2016
2

 
10

 
2

 
1

 
5

 
20

Other Plant/Office Closures
 
 
 
 
 
 
 
 
 
 
 
As of December 31, 2015
—

 
—

 
—

 
—

 
—

 
—

Additions
—

 
—

 
—

 
—

 
—

 
—

Cash payments
—

 
—

 
—

 
—

 
—

 
—

Other changes
—

 
—

 
—

 
—

 
—

 
—

Exchange rate changes
—

 
—

 
—

 
—

 
—

 
—

As of September 30, 2016
—

 
—

 
—

 
—

 
—

 
—

Total
2

 
10

 
2

 
1

 
5

 
20