Segment Information

9 Months Ended

Sep. 30, 2016

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, 2016
Net sales	365		225		245	(1)	589		(1)	—		(101	)	1,323
Other (charges) gains, net (Note 12)	—		(1	)	—		(1	)		(1	)	—		(3	)
Operating profit (loss)	93		68		25		83			(23	)	—		246
Equity in net earnings (loss) of affiliates	33		1		—		1			6		—		41
Depreciation and amortization	22		12		9		27			2		—		72
Capital expenditures	14		11		15		17			3		—		60		(2)
	Three Months Ended September 30, 2015
Net sales	326		247		274	(1)	680		(1)	—		(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		(2)

______________________________

⁽¹⁾  Net sales for Acetyl Intermediates and Industrial Specialties include intersegment sales of $100 million and $1 million, respectively, for the three months ended September 30, 2016 and $114 million and $0 million, respectively, for the three months endedSeptember 30, 2015.

⁽²⁾  Includes an increase in accrued capital expenditures of $2 million and a decrease of $7 million for the three months endedSeptember 30, 2016 and 2015, respectively.

	Advanced Engineered Materials		Consumer Specialties		Industrial Specialties			Acetyl Intermediates			Other Activities		Eliminations		Consolidated
	(In $ millions)
	Nine Months Ended September 30, 2016
Net sales	1,080		704		760		(1)	1,844		(1)	—		(310	)	4,078
Other (charges) gains, net (Note 12)	(2	)	(1	)	(3	)		(2	)		(4	)	—		(12	)
Operating profit (loss)	263		226		85			274			(73	)	1		776
Equity in net earnings (loss) of affiliates	91		2		—			4			17		—		114
Depreciation and amortization	71		34		25			81			7		—		218
Capital expenditures	52		29		45			40			8		—		174		(2)
	As of September 30, 2016
Goodwill and intangible assets, net	340		250		47			194			—		—		831
Total assets	2,476		1,475		790			2,431			1,585		—		8,757
	Nine Months Ended September 30, 2015
Net sales	1,015		723		843		(1)	2,100		(1)	—		(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		(3)	93		(3)	7		—		252
Capital expenditures	50		50		32			260			4		—		396		(2)
	As of December 31, 2015
Goodwill and intangible assets, net	338		249		49			194			—		—		830
Total assets	2,324		1,458		747			2,387			1,670		—		8,586

______________________________

⁽¹⁾  Net sales for Acetyl Intermediates and Industrial Specialties include intersegment sales of $308 million and $2 million, respectively, for the nine months ended September 30, 2016 and $341 million and $0 million, respectively, for the nine months endedSeptember 30, 2015.

⁽²⁾  Includes a decrease in accrued capital expenditures of $12 million and $35 million for the nine months endedSeptember 30, 2016 and 2015, respectively.

⁽³⁾  See Note 12 - Other (Charges) Gains, Net for further information.