Other (Charges) Gains, Net

3 Months Ended

Mar. 31, 2021

Restructuring and Related Activities [Abstract]

Other (Charges) Gains, Net

Other (Charges) Gains, Net

	Three Months Ended March 31,
	2021	2020
	(In $ millions)
Restructuring	(2)	(6)
Asset impairments	(1)	(4)
Plant/office closures	9	(1)
Commercial disputes	—	5
Total	6	(6)

During the three months ended March 31, 2021 and 2020, the Company recorded $2 million and $6 million, respectively, of employee termination benefits primarily related to Company-wide business optimization projects.

During the three months ended March 31, 2021, the Company recorded a $9 million gain within plant/office closures related to the termination of its Ferrara Marconi, Italy office lease, which was included in the Company's Engineered Materials segment.

During the three months ended March 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 loss was measured at the date of impairment to write-down the related property, plant and equipment and was included in the Company's Engineered Materials segment.

During the three months ended March 31, 2020, the Company recorded a $5 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.

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, 2020	8	1	—	2	11
Additions	2	—	—	—	2
Cash payments	(2)	—	—	(1)	(3)
As of March 31, 2021	8	1	—	1	10