Other (Charges) Gains, Net



	Three Months Ended September 30,			Nine Months Ended September 30,
	2018		2017	2018		2017
	(In $ millions)
Restructuring	(1	)	—	(4	)	(3	)
InfraServ ownership change	—		—	—		(4	)
Plant/office closures	13		—	13		(50	)
Total	12		—	9		(57	)

During the three and nine months ended September 30, 2018, the Company recorded a $13 million gain within plant/office closures related to a non-income tax receivable refund from Nanjing, China, in its Acetyl Intermediates segment.

During the nine months ended September 30, 2018 and 2017, the Company recorded $4 million and $3 million, respectively, of employee termination benefits primarily related to the Company's ongoing efforts to align its businesses around its core value drivers.

During the nine months ended September 30, 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 $50 million of plant/office closure costs primarily consisting of a $24 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	—		2	3	—	—		5
Cash payments	(1	)	—	—	—	—		(1	)
Other changes	—		—	—	—	(1	)	(1	)
Exchange rate changes	—		—	—	—	—		—
As of September 30, 2018	—		2	3	1	—		6
Other Plant/Office Closures
As of December 31, 2017	—		—	—	2	—		2
Additions	—		—	—	—	—		—
Cash payments	—		—	—	—	—		—
Other changes	—		—	—	—	—		—
Exchange rate changes	—		—	—	—	—		—
As of September 30, 2018	—		—	—	2	—		2
Total	—		2	3	3	—		8