Segment Information

Effective January 1, 2018, the Company reorganized its operating and reportable segments to align with recent structural and management reporting changes. The change reflects the movement of its food ingredients business from the Consumer Specialties reportable segment into the Engineered Materials reportable segment. The former Consumer Specialties reportable segment was renamed the Acetate Tow segment, and the former Advanced Engineered Materials reportable segment was renamed the Engineered Materials segment. This reorganization better reflects how the Company manages its food ingredients' related products commercially. Engineered Materials and food ingredients are both project-based models which focus on delivering customized solutions and are led by the same senior management team.



	Engineered Materials		Acetate Tow		Industrial Specialties			Acetyl Intermediates		Other Activities		Eliminations		Consolidated
	(In $ millions)
	Three Months Ended June 30, 2018
Net sales	664		162		288		⁽¹⁾	861	⁽²⁾	—		(131	)	1,844
Other (charges) gains, net (Note 14)	—		(1	)	(2	)		—		—		—		(3	)
Operating profit (loss)	114		39		22			251		(68	)	—		358
Equity in net earnings (loss) of affiliates	53		—		—			2		1		—		56
Depreciation and amortization	33		13		10			26		4		—		86
Capital expenditures	26		10		5			44		3		—		88		⁽³⁾

	Three Months Ended June 30, 2017 - As Adjusted (Note 2)
Net sales	546		163		262		⁽¹⁾	649	⁽²⁾	—		(110	)	1,510
Other (charges) gains, net (Note 14)	(2	)	(1	)	—			3		(2	)	—		(2	)
Operating profit (loss)	105		41		26			109		(63	)	—		218
Equity in net earnings (loss) of affiliates	38		—		—			2		(2	)	—		38
Depreciation and amortization	27		10		10			26		2		—		75
Capital expenditures	14		7		6			28		3		—		58		⁽³⁾

______________________________


⁽¹⁾	Includes intersegment sales of $1 million and $1 million for the three months ended June 30, 2018 and 2017, respectively.


⁽²⁾	Includes intersegment sales of $130 million and $109 million for the three months ended June 30, 2018 and 2017, respectively.


⁽³⁾	Includes an increase in accrued capital expenditures of $9 million and $4 million for the three months ended June 30, 2018 and 2017, respectively.



	Engineered Materials		Acetate Tow		Industrial Specialties			Acetyl Intermediates			Other Activities		Eliminations		Consolidated
	(In $ millions)
	Six Months Ended June 30, 2018
Net sales	1,329		330		562		⁽¹⁾	1,732		⁽²⁾	—		(258	)	3,695
Other (charges) gains, net (Note 14)	—		(1	)	(2	)		—			—		—		(3	)
Operating profit (loss)	241		85		45			482			(151	)	(1	)	701
Equity in net earnings (loss) of affiliates	107		—		—			3			4		—		114
Depreciation and amortization	65		23		19			52			6		—		165
Capital expenditures	47		10		9			74			5		—		145		⁽³⁾

	As of June 30, 2018
Goodwill and intangible assets, net	993		154		45			202			—		—		1,394
Total assets	4,029		1,071		850			2,688			1,151		—		9,789

	Six Months Ended June 30, 2017 - As Adjusted (Note 2)
Net sales	1,060		354		507		⁽¹⁾	1,268		⁽²⁾	—		(208	)	2,981
Other (charges) gains, net (Note 14)	(2	)	(2	)	—			(50	)		(3	)	—		(57	)
Operating profit (loss)	209		103		51			136			(111	)	—		388
Equity in net earnings (loss) of affiliates	81		—		—			3			1		—		85
Depreciation and amortization	52		20		18			52			4		—		146
Capital expenditures	24		13		10			48			4		—		99		⁽³⁾

	As of December 31, 2017
Goodwill and intangible assets, net	902		154		46			202			—		—		1,304
Total assets	3,866		1,163		861			2,657			991		—		9,538

______________________________


⁽¹⁾	Includes intersegment sales of $3 million and $2 million for the six months ended June 30, 2018 and 2017, respectively.


⁽²⁾	Includes intersegment sales of $255 million and $206 million for the six months ended June 30, 2018 and 2017, respectively.


⁽³⁾	Includes a decrease in accrued capital expenditures of $20 million and $17 million for the six months ended June 30, 2018 and 2017, respectively.