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 September 30, 2018
Net sales	642	158		273		⁽¹⁾	835	⁽²⁾	—		(137	)	1,771
Other (charges) gains, net (Note 14)	—	(1	)	(1	)		13		1		—		12
Operating profit (loss)	124	26		19			268		(63	)	—		374
Equity in net earnings (loss) of affiliates	62	—		—			2		2		—		66
Depreciation and amortization	31	21		10			26		2		—		90
Capital expenditures	25	9		5			34		2		—		75	⁽³⁾

	Three Months Ended September 30, 2017 - As Adjusted (Note 2)
Net sales	573	157		264		⁽¹⁾	684	⁽²⁾	—		(112	)	1,566
Other (charges) gains, net (Note 14)	—	—		—			—		—		—		—
Operating profit (loss)	105	45		19			128		(68	)	—		229
Equity in net earnings (loss) of affiliates	47	—		—			1		2		—		50
Depreciation and amortization	30	10		10			26		4		—		80
Capital expenditures	19	9		6			36		4		—		74	⁽³⁾

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⁽¹⁾	Includes intersegment sales of $0 million and $1 million for the three months ended September 30, 2018 and 2017, respectively.


⁽²⁾	Includes intersegment sales of $137 million and $111 million for the three months ended September 30, 2018 and 2017, respectively.


⁽³⁾	Includes a decrease in accrued capital expenditures of $4 million and an increase of $10 million for the three months ended September 30, 2018 and 2017, respectively.



	Engineered Materials		Acetate Tow		Industrial Specialties			Acetyl Intermediates			Other Activities		Eliminations		Consolidated
	(In $ millions)
	Nine Months Ended September 30, 2018
Net sales	1,971		488		835		⁽¹⁾	2,567		⁽²⁾	—		(395	)	5,466
Other (charges) gains, net (Note 14)	—		(2	)	(3	)		13			1		—		9
Operating profit (loss)	365		111		64			750			(214	)	(1	)	1,075
Equity in net earnings (loss) of affiliates	169		—		—			5			6		—		180
Depreciation and amortization	96		44		29			78			8		—		255
Capital expenditures	72		19		14			108			7		—		220		⁽³⁾

	As of September 30, 2018
Goodwill and intangible assets, net	984		154		44			199			—		—		1,381
Total assets	4,056		1,078		850			2,719			1,121		—		9,824

	Nine Months Ended September 30, 2017 - As Adjusted (Note 2)
Net sales	1,633		511		771		⁽¹⁾	1,952		⁽²⁾	—		(320	)	4,547
Other (charges) gains, net (Note 14)	(2	)	(2	)	—			(50	)		(3	)	—		(57	)
Operating profit (loss)	314		148		70			264			(179	)	—		617
Equity in net earnings (loss) of affiliates	128		—		—			4			3		—		135
Depreciation and amortization	82		30		28			78			8		—		226
Capital expenditures	43		22		16			84			8		—		173		⁽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

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


⁽²⁾	Includes intersegment sales of $392 million and $317 million for the nine months ended September 30, 2018 and 2017, respectively.


⁽³⁾	Includes a decrease in accrued capital expenditures of $24 million and $7 million for the nine months ended September 30, 2018 and 2017, respectively.