Segment Information (Tables)

9 Months Ended

Sep. 30, 2020

Segment Reporting [Abstract]

Schedule of Business Segments

	Engineered Materials	Acetate Tow	Acetyl Chain	Other Activities	Eliminations		Consolidated
	(In $ millions)
	Three Months Ended September 30, 2020
Net sales	526	129	776	—	(20)	(1)	1,411
Other (charges) gains, net (Note 12)	(10)	—	1	(1)	—		(10)
Operating profit (loss)	84	30	121	(51)	—		184
Equity in net earnings (loss) of affiliates	21	—	2	2	—		25
Depreciation and amortization	34	9	41	5	—		89
Capital expenditures	21	10	37	8	—		76	(2)
	Three Months Ended September 30, 2019
Net sales	591	158	867	—	(30)	(1)	1,586
Other (charges) gains, net (Note 12)	(1)	(3)	—	(3)	—		(7)
Operating profit (loss)	111	34	180	(65)	—		260
Equity in net earnings (loss) of affiliates	41	—	1	3	—		45
Depreciation and amortization	33	14	43	4	—		94
Capital expenditures	23	9	47	8	—		87	(2)

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⁽¹⁾Includes intersegment sales primarily related to the Acetyl Chain.

⁽²⁾Includes an increase in accrued capital expenditures of $4 million and $5 million for the three months ended September 30, 2020 and 2019, respectively.

	Engineered Materials	Acetate Tow	Acetyl Chain	Other Activities	Eliminations		Consolidated
	(In $ millions)
	Nine Months Ended September 30, 2020
Net sales	1,509	385	2,237	—	(67)	(1)	4,064
Other (charges) gains, net (Note 12)	(35)	(1)	6	(7)	—		(37)
Operating profit (loss)	173	88	377	(177)	—		461
Equity in net earnings (loss) of affiliates	100	—	3	10	—		113
Depreciation and amortization	100	26	122	13	—		261
Capital expenditures	73	26	118	25	—		242	(2)
	As of September 30, 2020
Goodwill and intangible assets, net	1,006	153	286	—	—		1,445
Total assets	4,069	944	3,755	1,001	—		9,769
	Nine Months Ended September 30, 2019
Net sales	1,847	488	2,621	—	(91)	(1)	4,865
Other (charges) gains, net (Note 12)	6	(87)	(1)	(19)	—		(101)
Operating profit (loss)	358	30	570	(192)	—		766
Equity in net earnings (loss) of affiliates	123	—	3	8	—		134
Depreciation and amortization	96	35	119	11	—		261
Capital expenditures	60	28	108	19	—		215	(2)
	As of December 31, 2019
Goodwill and intangible assets, net	999	153	234	—	—		1,386
Total assets	4,125	977	3,489	885	—		9,476

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⁽¹⁾Includes intersegment sales primarily related to the Acetyl Chain.

⁽²⁾Includes a decrease in accrued capital expenditures of $37 million and $11 million for the nine months ended September 30, 2020 and 2019, respectively.