Other (Charges) Gains, Net



	Year Ended December 31,
	2018		2017		2016
	(In $ millions)
Restructuring (Note 4)	(4	)	(3	)	(8	)
InfraServ ownership change	—		(4	)	—
Asset impairments	—		—		(2	)
Plant/office closures	13		(52	)	—
Commercial disputes	—		—		2
Total	9		(59	)	(8	)

2018

During the year ended December 31, 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 Chain segment.

During the year ended December 31, 2018, 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.

2017

During the year ended December 31, 2017, the Company recorded $3 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 to purchase additional ownership interests in the InfraServ entities from the Company. The purchase of these interests reduced 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. These InfraServ investments are primarily owned by entities included in the Other Activities segment.

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 $52 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 Chain segment.

2016

During the year ended December 31, 2016, the Company recorded $8 million of employee termination benefits primarily related to the Company's ongoing efforts to align its businesses around its core value drivers.

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



	Engineered Materials		Acetate Tow		Acetyl Chain		Other		Total
	(In $ millions)
Employee Termination Benefits
As of December 31, 2016	2		8		3		3		16
Additions	1		2		—		1		4
Cash payments	(2	)	(2	)	(2	)	(2	)	(8	)
Other changes	—		(8	)	—		(1	)	(9	)
Exchange rate changes	—		—		—		—		—
As of December 31, 2017	1		—		1		1		3
Additions	—		2		2		—		4
Cash payments	(1	)	—		(1	)	(1	)	(3	)
Other changes	—		—		—		—		—
Exchange rate changes	—		—		—		—		—
As of December 31, 2018	—		2		2		—		4
Other Plant/Office Closures
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
Additions	—		—		—		—		—
Cash payments	—		—		(2	)	—		(2	)
Other changes	—		—		—		—		—
Exchange rate changes	—		—		—		—		—
As of December 31, 2018	—		—		—		—		—
Total	—		2		2		—		4