Other (Charges) Gains, Net (Tables)

9 Months Ended

Sep. 30, 2024

Restructuring and Related Activities [Abstract]

Schedule of Other (Charges) Gains, Net

	Three Months Ended September 30,			Nine Months Ended September 30,
	2024		2023	2024		2023
	(In $ millions)
Restructuring(1)	(27)		(7)	(84)		(40)
Asset impairments	(34)	(2)	(9)	(39)	(2)	(9)
Plant/office closures	—		(1)	—		(1)
Total	(61)		(17)	(123)		(50)

______________________________

(1)Includes employee termination benefits related to the previously announced closure of the Company's facility in Mechelen, Belgium (Note 3), Company-wide business optimization projects and the previously announced closure of its polymerization units in Uentrop, Germany (Note 3).

(2)Primarily related to an impairment loss on certain trade names, primarily Zytel®, arising from the Company's annual indefinite-lived intangible assets impairment assessment (Note 5).

Schedule of Restructuring Reserve by Type of Cost

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

	Engineered Materials	Acetyl Chain	Other	Total
	(In $ millions)
Employee Termination Benefits
As of December 31, 2023	13	2	3	18
Additions	77	1	9	87
Cash payments	(21)	(2)	(7)	(30)
Other changes	(2)	(1)	—	(3)
Exchange rate changes	2	—	—	2
As of September 30, 2024	69	—	5	74