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Segment Information
9 Months Ended
Sep. 30, 2022
Segment Reporting [Abstract]  
Segment Information Segment Information

Engineered
Materials
Acetate TowAcetyl
Chain
Other
Activities
EliminationsConsolidated
(In $ millions)
Three Months Ended September 30, 2022
Net sales929 135 1,274 — (37)(1)2,301 
Other (charges) gains, net (Note 18)
(14)— — (1)— (15)
Operating profit (loss)114 (3)315 (118)— 308 
Equity in net earnings (loss) of affiliates
69 — — 73 
Depreciation and amortization43 10 43 — 100 
Capital expenditures34 65 15 — 123 (2)
Three Months Ended September 30, 2021
Net sales
684 128 1,489 — (35)(1)2,266 
Other (charges) gains, net (Note 18)
— — (1)— — 
Operating profit (loss)
91 12 517 (84)— 536 
Equity in net earnings (loss) of affiliates
39 — — 44 
Depreciation and amortization
35 10 44 — 93 
Capital expenditures
36 10 73 — 123 (2)
______________________________
(1)Includes intersegment sales primarily related to the Acetyl Chain.
(2)Includes a decrease in accrued capital expenditures of $16 million and an increase of $21 million for the three months ended September 30, 2022 and 2021, respectively.

Engineered
Materials
Acetate TowAcetyl
Chain
Other
Activities
EliminationsConsolidated
(In $ millions)
Nine Months Ended September 30, 2022
Net sales2,787 379 4,268 — (109)(1)7,325 
Other (charges) gains, net (Note 18)
(14)— — (1)— (15)
Operating profit (loss)404 — 1,243 (325)— 1,322 
Equity in net earnings (loss) of affiliates
171 — 10 — 189 
Depreciation and amortization134 31 130 14 — 309 
Capital expenditures99 26 205 39 — 369 (2)
As of September 30, 2022
Goodwill and intangible assets, net
1,544 152 243 — — 1,939 
Total assets
5,672 1,202 4,307 10,156 — 21,337 
Nine Months Ended September 30, 2021
Net sales
2,011 385 

3,954 

— (88)(1)6,262 
Other (charges) gains, net (Note 18)
— (4)— 
Operating profit (loss)
344 52 1,284 (251)— 1,429 
Equity in net earnings (loss) of affiliates
96 — — 110 
Depreciation and amortization
105 29 128 12 — 274 
Capital expenditures
92 31 171 15 — 309 (2)
As of December 31, 2021
Goodwill and intangible assets, net
1,714 154 279 — — 2,147 
Total assets
5,363 1,098 4,428 1,086 — 11,975 
______________________________
(1)Includes intersegment sales primarily related to the Acetyl Chain.
(2)Includes a decrease in accrued capital expenditures of $31 million and an increase of $5 million for the nine months ended September 30, 2022 and 2021, respectively.