Other (Charges) Gains, Net

9 Months Ended

Sep. 30, 2021

Restructuring and Related Activities [Abstract]


	Three Months Ended September 30,		Nine Months Ended September 30,
	2021	2020	2021	2020
	(In $ millions)
Restructuring	(1)	(9)	(5)	(17)



Asset impairments	—	(2)	(2)	(31)
Plant/office closures	1	1	10	6
Commercial disputes	—	—	—	6
European Commission investigation	—	—	—	(2)
Other	—	—	—	1
Total	—	(10)	3	(37)

During the nine months ended September 30, 2021 and 2020, the Company recorded $5 million and $17 million, respectively, of employee termination benefits primarily related to Company-wide business optimization projects.

During the nine months ended September 30, 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 3). In addition, during the nine months ended September 30, 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 and were included in the Company's Engineered Materials segment.

During the nine months ended September 30, 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.

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	3	—	—	2	5
Cash payments	(4)	—	—	(3)	(7)

Exchange rate changes	(1)	—	—	—	(1)
As of September 30, 2021	6	1	—	1	8