Other (Charges) Gains, Net

12 Months Ended

Dec. 31, 2020

Restructuring and Related Activities [Abstract]

Other (Charges) Gains, Net

Other (Charges) Gains, Net

	Year Ended December 31,
	2020	2019	2018
	(In $ millions)
Restructuring (Note 4)	(20)	(23)	(4)
Asset impairments (Note 4)	(31)	(83)	—
Plant/office closures	7	(4)	13
Commercial disputes	6	(4)	—
European Commission investigation	(2)	(89)	—
Other	1	—	—
Total	(39)	(203)	9

2020

During the year ended December 31, 2020, the Company recorded $20 million of employee termination benefits primarily related to Company-wide business optimization projects.

During the year ended December 31, 2020, the Company recorded a $26 million long-lived asset impairment loss related to certain fixed assets used in compounding operations at its facilities in Kaiserslautern, Germany; Wehr, Germany and Ferrara Marconi, Italy (Note 4). In addition, during the year ended December 31, 2020, the Company recorded a $4 million long-lived asset impairment loss related to the closure of its manufacturing operations in Lebanon, Tennessee. The long-lived asset impairment losses were measured at the date of impairment to write-down the related property, plant and equipment to fair value and were included in the Company's Engineered Materials segment.

During the year ended December 31, 2020, the Company recorded a $6 million gain within plant/office closures related to receipt of a non-income tax credit from Nanjing, China, which was included in the Company's Acetyl Chain segment.

During the year ended December 31, 2020, the Company recorded a $6 million gain within commercial disputes, primarily related to the receipt of a settlement claim from a previous acquisition that was included within the Company's Engineered Materials segment.

2019

During the year ended December 31, 2019, the Company recorded $23 million of employee termination benefits primarily related to Company-wide business optimization projects.

During the year ended December 31, 2019, the Company recorded an $83 million long-lived asset impairment loss related to the closure of its acetate flake manufacturing operations in Ocotlán, Mexico. The long-lived asset impairment loss was measured at the date of impairment to write-off the related property, plant and equipment and was included in the Company's Acetate Tow segment.

During the year ended December 31, 2019, the Company recorded a $4 million loss within commercial disputes, which included $19 million in losses related to settlements with former third-party customers that were included within the Other Activities segment, partially offset by a $15 million gain related to a settlement from a previous acquisition that was included within the Engineered Materials segment.

During the year ended December 31, 2019, the Company recorded a reserve of $89 million as a result of information learned from the European Commission's investigation of certain past ethylene purchases, which was included within the Other Activities segment (Note 21).

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.

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

	Engineered Materials	Acetate Tow	Acetyl Chain	Other	Total
	(In $ millions)
Employee Termination Benefits
As of December 31, 2018	—	2	2	—	4
Additions	10	4	1	9	24
Cash payments	(5)	(3)	(2)	(4)	(14)
Other changes	—	—	(1)	—	(1)
As of December 31, 2019	5	3	—	5	13
Additions	12	—	1	10	23
Cash payments	(7)	(2)	(1)	(12)	(22)
Other changes	(2)	—	—	(1)	(3)
As of December 31, 2020	8	1	—	2	11