Other (Charges) Gains, Net



	Three Months Ended March 31,
	2018	2017
	(In $ millions)
Restructuring	—	(2	)
Plant/office closures	—	(53	)
Total	—	(55	)

During the three months ended March 31, 2017, the Company recorded $2 million 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, 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 $53 million of plant/office closure costs primarily consisting of a $27 million contract termination charge and an $18 million reduction to its non-income tax receivable. The Nanjing, China ethanol production unit is included in the Company's Acetyl Intermediates segment.

The changes in the restructuring reserves by business segment are as follows:



	Engineered Materials		Acetate Tow	Industrial Specialties	Acetyl Intermediates	Other	Total
	(In $ millions)
Employee Termination Benefits
As of December 31, 2017	1		—	—	1	1	3
Additions	—		—	—	—	—	—
Cash payments	(1	)	—	—	—	—	(1	)
Other changes	—		—	—	—	—	—
Exchange rate changes	—		—	—	—	—	—
As of March 31, 2018	—		—	—	1	1	2
Other Plant/Office Closures
As of December 31, 2017	—		—	—	2	—	2
Additions	—		—	—	—	—	—
Cash payments	—		—	—	—	—	—
Other changes	—		—	—	—	—	—
Exchange rate changes	—		—	—	—	—	—
As of March 31, 2018	—		—	—	2	—	2
Total	—		—	—	3	1	4