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Other (Charges) Gains, Net
 12 Months Ended
Dec. 31, 2017
Restructuring and Related Activities [Abstract]  
Other (Charges) Gains, Net
Other (Charges) Gains, Net
 
Year Ended December 31,
 
2017
 
2016
 
2015
 
(In $ millions)
Employee termination benefits (Note 4)(1)
(4
)
 
(11
)
 
(53
)
InfraServ ownership change
(4
)
 
—

 
—

Asset impairments
—

 
(2
)
 
(126
)
Other plant/office closures
(52
)
 
—

 
—

Singapore contract termination
—

 
—

 
(174
)
Commercial disputes
—

 
2

 
2

Total
(60
)
 
(11
)
 
(351
)
______________________________
(1) 
Includes $1 million and $3 million of special termination benefits included in Benefit obligations in the consolidated balance sheet as of December 31, 2017 and 2016, respectively.
2017
During the year ended December 31, 2017, the Company recorded $4 million of employee termination benefits primarily related to the Company's ongoing efforts to align its businesses around its core value drivers.
A partner in the Company's InfraServ equity affiliate investments exercised an option right, which was disputed, to purchase additional ownership interests in the InfraServ entities from the Company. The purchase of these interests will reduce the Company's ownership interests in InfraServ GmbH & Co. Gendorf KG and InfraServ GmbH & Co. Knapsack KG from 39% and 27%, to 30% and 22%, respectively. Accordingly, during the year ended December 31, 2017, the Company reduced the carrying value of these investments by $4 million. In addition, the Company has reserved certain amounts for dividends received from the investments since the exercise notification was received. These InfraServ investments are primarily owned by entities included in the Other Activities segment. See Note 29 for further information.
During the year ended December 31, 2017, the Company provided notice of termination of a contract with a key raw materials supplier at its ethanol production unit in Nanjing, China. As a result, the Company recorded an estimated $51 million of plant/office closure costs primarily consisting of a $22 million contract termination charge and a $21 million reduction to its non-income tax receivable. The Nanjing, China ethanol production unit is included in the Company's Acetyl Intermediates segment.
2016
During the year ended December 31, 2016, the Company recorded $11 million of employee termination benefits primarily related to the Company's ongoing efforts to align its businesses around its core value drivers.
2015
During the year ended December 31, 2015, the Company recorded $21 million of employee termination benefits related to the Company's ongoing efforts to align its businesses around its core value drivers. In addition, the Company recorded $24 million of employee termination benefits related to a 50% capacity reduction at its Lanaken, Belgium acetate tow facility (Note 4).
In addition, during the year ended December 31, 2015, the Company recorded $6 million of employee termination benefits and $1 million of long-lived asset impairment losses related to the closure of its VAE emulsions facility in Tarragona, Spain (Note 4). In addition, the Company recorded $1 million of employee termination benefits and $1 million of long-lived asset impairment losses related to the closure of its VAE emulsions facility in Meredosia, Illinois (Note 4). The long-lived asset impairment losses related to both VAE facilities were measured at the dates of impairment to write-off the related property, plant and equipment at each facility (Note 2 and Note 4).
During the three months ended December 31, 2015, the Company determined its ethanol production unit at its acetyl facility in Nanjing, China should be assessed for impairment based on market conditions affecting demand for ethanol and downstream products, the cost to operate the unit and contractual obligations. As a result, the Company concluded that certain long-lived ethanol related assets were fully impaired. Accordingly, the Company recorded long-lived asset impairment losses, measured at the date of impairment (Note 2), of $123 million to fully write-off certain ethanol related assets. The Nanjing, China asset impairment is included in the Company's Acetyl Intermediates segment.
In December 2015, the Company made a payment terminating an existing agreement with a raw materials supplier in Singapore and recognized a $174 million charge, which reflects a discounted amount previously owed under that contract. This termination payment was determined not to have future economic benefit, and the contract's original terms substantially contributed to cumulative losses which resulted in a full impairment of the production assets in 2013. This charge is recorded in Other (charges) gains net, which 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
2

 
2

 
2

 
1

 
3

 
10

Cash payments
(3
)
 
(6
)
 
(6
)
 
(1
)
 
(5
)
 
(21
)
Other changes
(1
)
 
—

 
—

 
—

 
(1
)
 
(2
)
Exchange rate changes
—

 
(1
)
 
—

 
—

 
—

 
(1
)
As of December 31, 2016
1

 
9

 
2

 
1

 
3

 
16

Additions
1

 
2

 
—

 
—

 
1

 
4

Cash payments
(1
)
 
(3
)
 
(2
)
 
—

 
(2
)
 
(8
)
Other changes
—

 
(8
)
 
—

 
—

 
(1
)
 
(9
)
Exchange rate changes
—

 
—

 
—

 
—

 
—

 
—

As of December 31, 2017
1

 
—

 
—

 
1

 
1

 
3

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

 
—

 
—

 
—

 
—

 
—

Additions
—

 
—

 
—

 
—

 
—

 
—

Cash payments
—

 
—

 
—

 
—

 
—

 
—

Other changes
—

 
—

 
—

 
—

 
—

 
—

Exchange rate changes
—

 
—

 
—

 
—

 
—

 
—

As of December 31, 2016
—

 
—

 
—

 
—

 
—

 
—

Additions
—

 
—

 
—

 
29

 
—

 
29

Cash payments
—

 
—

 
—

 
(24
)
 
—

 
(24
)
Other changes
—

 
—

 
—

 
(3
)

—

 
(3
)
Exchange rate changes
—

 
—

 
—

 
—

 
—

 
—

As of December 31, 2017
—

 
—

 
—

 
2

 
—

 
2

Total
1

 
—

 
—

 
3

 
1

 
5